State credits
Vermont earned income tax credit
Vermont pays 38% of the federal credit to families, and since 2025 matches the full federal amount for workers without a child.
Vermont and federal earned income credit calculator
Credits for tax year 2025, head of household, no qualifying child
$1,084
| Federal EITC | $542 |
| Vermont Earned Income Tax Credit | $542 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $0 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $649, nothing from $19,104.
Rules of the Vermont creditThe Vermont Earned Income Tax Credit equals 38% of the federal earned income credit for a household with a qualifying child, and is refundable. Act 71 of 2025 raised the credit for a worker without a qualifying child to 100% of the federal amount from tax year 2025, so a single worker aged 30 with $9,000 of wages receives $649 from the IRS and $649 from Vermont. That childless credit phases out as AGI rises from $25,000 to $30,000, where it ends. A family with two children at the 2025 federal maximum of $7,152 receives $2,718. The credit is claimed on Schedule IN-112. The federal eligibility rules apply. Vermont also has a child tax credit for young children, not added here.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Vermont credit in one table
| Name | Vermont Earned Income Tax Credit |
| Form | Schedule IN-112 |
| Administered by | Vermont Department of Taxes |
| Tax year 2025 | 38% of the federal credit, 100% without a qualifying child |
| Tax year 2026 | 38% of the federal credit, 100% without a qualifying child |
| Refundable | refundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
The childless match in practice
The 100% match only matters where the federal credit for a worker without a child is above zero, below $19,104 of income for 2025, so the AGI phase-out from $25,000 rarely bites unless other income raises AGI. The Department of Taxes summary of the 2025 legislation describes Act 71.
Vermont credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $384 | $649 | $764 | $859 |
| $10,000 | $649 | $1,295 | $1,524 | $1,714 |
| $15,000 | $312 | $1,645 | $2,284 | $2,569 |
| $20,000 | $0 | $1,645 | $2,718 | $3,057 |
| $25,000 | $0 | $1,543 | $2,584 | $2,923 |
| $30,000 | $0 | $1,239 | $2,183 | $2,523 |
| $40,000 | $0 | $632 | $1,383 | $1,723 |
| $50,000 | $0 | $25 | $583 | $923 |
| $60,000 | $0 | $0 | $0 | $122 |