State credits
State earned income credits compared
Thirty-two states and the District of Columbia pay a credit of their own on top of the federal one. Enter one household and see them ranked, then read each rule in the table.
Compare the state credits for one household
Federal EITC for this household, 2025
$7,152
| State | State credit |
|---|---|
| South Carolina | $8,940* |
| District of Columbia | $7,152 |
| Minnesota | $3,879 |
| Colorado | $3,576 |
| Maryland | $3,218 |
| Connecticut | $3,111 |
| Hawaii | $2,861 |
| Massachusetts | $2,861 |
| New Jersey | $2,861 |
| Vermont | $2,718 |
| Michigan | $2,146 |
| New York | $2,146 |
* nonrefundable. The other 18 states add nothing.
On November 1, 2026, 32 states and the District of Columbia had an earned income credit of their own for tax year 2025. Most are a percentage of the federal credit, from 4% in Wisconsin with one child to 100% in the District of Columbia and 125% in South Carolina, where the credit is nonrefundable. California and Minnesota use their own formulas, Washington pays a fixed amount by number of children through an application, and Oklahoma applies 5% to the credit computed under the 2020 federal rules. Twenty-seven of them are refundable, paid even with no state tax; Ohio, Missouri, Utah and South Carolina only reduce state tax, and Delaware and Maryland combine both. California, Colorado, the District of Columbia, Illinois, Maine, Maryland, Minnesota, Oregon and Washington accept filers with an ITIN. Eighteen states have no credit: among them, the eight with no wage income tax other than Washington. For 2026, Colorado, DC, Montana and South Carolina change their rules.
Federal and state credit for one household
New York credit, 2025, 1 child
$1,298
| Federal EITC | $4,328 |
| State rule | 30% |
| Federal and state together | $5,626 |
Head of household filer, age 30.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
Every state rule
| State | Tax year 2025 | Tax year 2026 | Refundable | ITIN |
|---|---|---|---|---|
| California | own table up to $32,900 of earned income, plus up to $1,189 with a child under 6 | not yet published | refundable | yes |
| Colorado | 50% of the federal credit | 25% of the federal credit | refundable | yes |
| Connecticut | 40% of the federal credit, plus $250 with a qualifying child | same | refundable | no |
| Delaware | 20% nonrefundable or 4.5% refundable, your choice | same | refundable or not, by option | no |
| District of Columbia | 100% of the federal credit; own formula without a child | 85% of the federal credit; own formula without a child | refundable | yes |
| Hawaii | 40% of the federal credit | same | refundable | no |
| Illinois | 20% of the federal credit, plus a child credit of 40% of it (child under 12) | same | refundable | yes |
| Indiana | 10% of the federal credit | same | refundable | no |
| Iowa | 15% of the federal credit | same | refundable | no |
| Kansas | 17% of the federal credit | same | refundable | no |
| Louisiana | 5% of the federal credit | same | refundable | no |
| Maine | 25% of the federal credit, 50% without a qualifying child | same | refundable | yes |
| Maryland | 50% against tax, or 45% refundable; 100% without a qualifying child | same | refundable or not, by option | yes |
| Massachusetts | 40% of the federal credit | same | refundable | no |
| Michigan | 30% of the federal credit | same | refundable | no |
| Minnesota | own formula: $1,750 a child plus 4% of the first $9,480 earned | not yet published | refundable | yes |
| Missouri | 20% of the federal credit | same | nonrefundable | no |
| Montana | 10% of the federal credit | 20% of the federal credit | refundable | no |
| Nebraska | 10% of the federal credit | same | refundable | no |
| New Jersey | 40% of the federal credit | same | refundable | no |
| New Mexico | 25% of the federal credit | same | refundable | no |
| New York | 30% of the federal credit, plus 10% to 30% in New York City | same | refundable | no |
| Ohio | 30% of the federal credit | same | nonrefundable | no |
| Oklahoma | 5% of the credit under 2020 federal rules | same | refundable | no |
| Oregon | 9% of the federal credit, 12% with a child under 3 | same | refundable | yes |
| Pennsylvania | 10% of the federal credit | same | refundable | no |
| Rhode Island | 16% of the federal credit | same | refundable | no |
| South Carolina | 125% of the federal credit | 125% of the federal credit, capped at $200 | nonrefundable | no |
| Utah | 20% of the federal credit, capped at Utah wages | same | nonrefundable | no |
| Vermont | 38% of the federal credit, 100% without a qualifying child | same | refundable | no |
| Virginia | 20% of the federal credit | same | refundable | no |
| Washington | own amounts, $335 to $1,330 | not yet published | refundable | yes |
| Wisconsin | 4% (1 child), 11% (2), 34% (3 or more) of the federal credit; none without a child | same | refundable | no |
States with no credit
Alabama, Alaska, Arizona, Arkansas, Florida, Georgia, Idaho, Kentucky, Mississippi, Nevada, New Hampshire, North Carolina, North Dakota, South Dakota, Tennessee, Texas, West Virginia and Wyoming pay no earned income credit of their own. Some of them have other credits for low-income working families, such as child credits, which this site does not cover.
How the state credits are built
A percentage credit takes the federal amount from your federal return, so it ends at the same incomes and follows the same rules: if the IRS disallows your federal credit, the state credit falls with it. Some states add rules of their own. Workers without a child below the federal age of 25 are accepted in 6 of them, and Minnesota's own formula starts at 19. Nine accept ITIN filers. Missouri sets a lower investment income limit, Utah caps its credit at Utah wages, Vermont phases out its credit for workers without a child between $25,000 and $30,000 of AGI, and Connecticut adds $250 for any family with a qualifying child.
Refundable or not
The difference is large for households at the federal maximum, who usually owe little state tax. A refundable credit is paid in full. A nonrefundable one is worth only up to the tax: South Carolina's 125% can be worth very little to a family that owes $300. The calculator on the home page asks for your state tax before credits when your state's credit is nonrefundable, and caps it.
Local credits
New York City and Maryland's counties pay local earned income credits on top of the state one. The New York City credit is computed here; the Maryland county credits are not. A few cities and counties elsewhere have programs of their own, listed on the IRS page on state and local credits.