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State EITC: How an Extra State Tax Credit Works
A state Earned Income Tax Credit can add to the federal EITC. It does not arrive by itself. You normally must claim it on a state tax return.
State rules change often. Use the IRS state list, then check your state tax site for the tax year you are filing.
How does a state EITC work?
Many states base their credit on your federal EITC. Some use a set share of the federal credit. Others use their own math.
A state may also have its own age, income, child, or filing rules. Getting the federal credit does not always mean the state credit is due.
What does refundable mean?
A refundable credit can raise your refund even when you owe no state income tax. A credit that is not refundable can lower your tax bill to zero, but it cannot make a refund by itself.
The refund rule differs by state. Check the current state form rather than an old chart.
How much could the state credit be?
The amount starts with your income, filing status, and family facts. If the state uses a share of the federal EITC, the federal amount also matters.
For tax year 2025, the federal EITC can be as high as $8,046 for a filer with three or more qualifying children. That is a top federal amount, not a promise and not the state amount.
Tax years can be confusing. A return filed in early 2026 is usually for tax year 2025. Match every limit and form to the year printed on the return.
How do you find out if your state has one?
- Open the IRS state and local EITC page.
- Choose the link for your state.
- Check the tax year, refund rule, and state form.
- Look for a city credit too, if your city has an income tax.
A state list can change after a new law or budget. The state tax agency is the final source for its credit.
What do you need to claim it?
Gather your W-2 or self-work income records, Social Security numbers, and facts about each child you may claim. You may also need proof that a child lived with you.
File both the federal and state returns that apply. A low income does not always mean you should skip filing. A return may be needed to receive a refundable credit.
Can you get free tax help?
IRS VITA sites offer free tax help to many people with low or modest income. TCE sites focus on older adults. The IRS locator shows nearby sites and what to bring.
Do not pay a person who promises a larger credit by making up a child, address, or income. You are responsible for the return you sign.
Bring last year's return if you have it. It can help the tax worker spot a missing state form or carryover.
What should you check next?
Read our federal EITC guide first. Our Child Tax Credit guide covers a separate federal credit.
Claiming either credit is free when you file your own return. Only the tax agency can approve the amount.
Run your numbers. The free TANF calculator shows what cash help could be worth for a home like yours in your state. Nothing you type is saved. All calculators →