States With the Earned Income Tax Credit (EITC)

The Earned Income Tax Credit (EITC) is one of the most powerful tax benefits available to working Americans with low to moderate income.

The EITC is a federal refundable tax credit that can increase refunds for eligible taxpayers, especially families with children.

In addition to the federal credit, many states and jurisdictions have their own EITCs, which add even more financial support for working families and individuals.

What Is the EITC?

At the federal level, the Earned Income Tax Credit reduces the amount of tax you owe and can result in a refund even if you owe no tax. To qualify, you must:

• Have earned income (like wages, salaries, or self-employment earnings)
• Meet the criteria for your filing status
• Have a valid Social Security number
• Meet age, residency, and relationship rules for qualifying children (if applicable)(IRS)

The credit is especially beneficial because it’s refundable — taxpayers can get money back even if they owe no federal tax.

State-Level EITCs — Where They Exist

As of 2025, 31 U.S. states, plus the District of Columbia (DC), Guam, and Puerto Rico, have enacted their own state Earned Income Tax Credits in addition to the federal credit.

These programs typically base the amount on a percentage of your federal EITC, and most are refundable — meaning you can receive money back even if no state tax is owed.

Here is a current list of U.S. states and jurisdictions that have enacted a state-level Earned Income Tax Credit (EITC) as of 2025. This is in addition to the federal EITC, which is available nationwide to eligible taxpayers:

States & Jurisdictions With a State EITC (2025)

1. California

2. Colorado

3. Connecticut

4. Delaware

5. District of Columbia

6. Hawaii

7. Illinois

8. Indiana

9. Iowa

10. Kansas

11. Louisiana

12. Maine

13. Maryland

14. Massachusetts

15. Michigan

16. Minnesota

17. Nebraska

18. New Jersey

19. New Mexico

20. New York

21. North Carolina

22. North Dakota

23. Oregon

24. Pennsylvania

25. Rhode Island

26. South Carolina

27. South Dakota

28. Tennessee

29. Utah

30. Vermont

31. Virginia

32. Washington

33. West Virginia

34. Wisconsin

35. Wyoming

States Without a State EITC

Not every state offers its own EITC. Some states — especially those without a personal income tax, like Texas, Florida, and Nevada — do not have a state EITC.

Other income-tax states may simply choose not to enact a credit. In these cases, taxpayers must rely on the federal EITC alone.

Why State EITCs Matter

A state EITC can increase your refund or reduce your tax owed at the state level, on top of the federal benefit.

Because most state EITCs are refundable, they can deliver additional financial support even if you don’t owe state tax, making them especially valuable for working families and individuals on tight budgets.

Claiming the EITC — Federal and State

To claim the federal EITC, you must file Form 1040 and include Schedule EIC if you have qualifying children.

If your state has its own EITC, you’ll usually claim it on your state tax return using the state’s forms; most states require you to file a federal return first.

Each state’s rules vary slightly, so check your own state’s tax agency for specific instructions.

Why Electronic Filing Is Recommended

Electronic filing (e-filing) is one of the best ways to claim tax credits, such as the EITC — both federal and state, and it’s strongly recommended for several reasons:

• Fewer errors: Tax software calculates eligibility and credit amounts for federal and state EITCs, reducing mistakes.
• Faster processing: The IRS and most states process e-filed returns faster than paper returns.
• Secure and convenient: You receive immediate confirmation that your return was accepted.
• Better integration: Many e-file programs automatically carry your federal EITC information into your state tax forms — especially helpful if your state calculates its credit as a percentage of the federal amount.

Many taxpayers may only get their EITC refund if they file their return, even if they aren’t otherwise required to file. Missing out on filing can mean leaving money on the table.

Takeaway

If you qualify for the federal Earned Income Tax Credit, check whether your state offers its own EITC — it could mean even more money back for your household.

Filing electronically not only improves accuracy and speed but also helps make sure you claim every credit you deserve, both federally and at the state level.