As of Oct. 16, 2026
Sources: Tax Policy Center · TPC Briefing Book · IRS state list
Pick your state and type the federal EITC from your 2025 Form 1040, line 27 (or our federal EITC estimate). Rough math only. Nothing you type leaves your phone.
Claim the federal EITC first, then file your state return to collect the state match. If your state's credit is refundable, you get it even if you owe no state income tax. If it's nonrefundable (Missouri, Ohio, South Carolina, Utah), it only reduces state tax you owe. If you live in a state with no EITC, the federal credit is the whole benefit.
The math:
Sources: Tax Policy Center · Colorado DOR · Illinois DOR · Pennsylvania DOR · DC OTR
A best fit for the situation described, not financial advice or a buy/sell recommendation. Partner links never change a pick.
| State | 2025 credit | Refundable? | Notes | Checked with | IRS list says |
|---|---|---|---|---|---|
| California | Own formula | Yes | CalEITC uses its own formula (not a % of the federal credit). Its maximum is about 47% of the federal maximum (TPC). | TPC list (not yet read from the state) | 46.5%, refundable |
| Colorado | 50% | Yes | Part-year residents prorate. Colorado also lets some filers without a valid SSN claim it (DR 0104TN). 2026: 25% for 2026 and later (Colorado DOR). | State page Colorado DOR | 50%, refundable |
| Connecticut | 40% | Yes | TPC list (not yet read from the state) | 40%, refundable | |
| Delaware | 4.5% | Yes | Or a 20% nonrefundable credit instead (TPC note); pick one. | TPC list (not yet read from the state) | 20%, nonrefundable |
| District of Columbia | 100% (with a qualifying child) | Yes | 100% is for filers with a qualifying child. Filers without one use a separate DC formula (D-40 instructions). ITIN filers can claim it. Refunds of $1,200+ can be paid monthly. 2026: 85% for 2026–2028, back to 100% in 2029 (DC OTR). | State page DC OTR | 70%, refundable |
| Hawaii | 40% | Yes | TPC list (not yet read from the state) | 40%, refundable | |
| Illinois | 20% | Yes | Plus the Illinois Child Tax Credit: 40% of your Illinois EITC if you have a dependent child under 12 (2025). 2025 Illinois EITC maximums: $130 / $866 / $1,430 / $1,609 for 0 / 1 / 2 / 3+ children. | State page Illinois DOR | 20%, refundable |
| Indiana | 10% | Yes | TPC list (not yet read from the state) | 10%, refundable | |
| Iowa | 15% | Yes | TPC list (not yet read from the state) | 15%, refundable | |
| Kansas | 17% | Yes | TPC list (not yet read from the state) | 17%, refundable | |
| Louisiana | 5% | Yes | TPC list (not yet read from the state) | 5%, refundable | |
| Maine | 25% (50% with no children) | Yes | 50% for filers without dependent children, 25% for everyone else. | TPC list (not yet read from the state) | 25% (50% with no qualifying children), refundable |
| Maryland | 45% (100% with no children) | Yes | With a qualifying child, or if you're married: 50% of the federal credit against Maryland tax you owe, and if 45% of the federal credit is more than your Maryland tax you get the difference as a refund (so at least 45% when you owe nothing). Single, head-of-household or surviving-spouse filers without a qualifying child: 100%, refundable (married couples without children get the 45%/50% version). Counties add a local EITC. ITIN filers and childless adults under 25 can qualify; the Comptroller says up to $4,000. | State page Maryland Comptroller | 50%, refundable |
| Massachusetts | 40% | Yes | TPC list (not yet read from the state) | 40%, refundable | |
| Michigan | 30% | Yes | TPC list (not yet read from the state) | 30%, refundable | |
| Minnesota | Own formula | Yes | Minnesota's Working Family Credit isn't a % of the federal credit. For 2025 it is 4% of your first $9,480 of earned income (up to $379), or up to $1,379 / $2,649 / $3,089 with 1 / 2 / 3+ qualifying older children. It's figured together with the $1,750-per-child Minnesota Child Tax Credit on Schedule M1CWFC and shrinks once AGI passes $31,950 ($37,910 married filing jointly). ITIN filers can claim it. The IRS list and TPC's tax-year 2025 table still show $369; TPC's briefing book and Minnesota Revenue say $379. | State page Minnesota Revenue | 4% of earned income (up to $369), refundable |
| Missouri | 20% | No (only cancels state tax owed) | Called the Working Family Tax Credit. Not refundable and can't carry forward. Not allowed for married filing separately; 2025 investment income limit $4,400. | State page Missouri DOR | Not on the IRS list |
| Montana | 10% | Yes | 2026: 20% (TPC). | TPC list (not yet read from the state) | 10%, refundable |
| Nebraska | 10% | Yes | TPC list (not yet read from the state) | 10%, refundable | |
| New Jersey | 40% | Yes | 2025 maximums: $260 / $1,731 / $2,861 / $3,218 for 0 / 1 / 2 / 3+ children. New Jersey residents 18 or older without a dependent can get the $260 even if they're too young for the federal credit. Part-year residents prorate by months. | State page NJ Taxation | 40%, refundable |
| New Mexico | 25% | Yes | TPC list (not yet read from the state) | 25%, refundable | |
| New York | 30% | Yes | 30% of the federal credit, minus any New York household credit. Fully refundable for full-year residents, partly for part-year residents, not refundable for nonresidents. New York City residents also get a city EITC of 10% to 30% of the federal credit, depending on income (TPC, IRS). | State page NY Tax Dept. | 30%, refundable |
| Ohio | 30% | No (only cancels state tax owed) | Nonrefundable: it can't be more than your Ohio income tax after the credits that come before it (Ohio Rev. Code 5747.71). | State page Ohio Rev. Code 5747.71 | 30%, nonrefundable |
| Oklahoma | 5% | Yes | TPC list (not yet read from the state) | 5%, refundable | |
| Oregon | 9% (12% with a child under 3) | Yes | 12% if you have a qualifying child under age 3; 9% for everyone else. 2026: 17% with a child under 3, 14% for everyone else (TPC). | TPC list (not yet read from the state) | 9% (12% with a child under 3), refundable |
| Pennsylvania | 10% | Yes | New for 2025: the Working Pennsylvanians Tax Credit. Maximum $805. File both Form 1040 and PA-40; the Department figures it. | State page Pennsylvania DOR | Not on the IRS list |
| Rhode Island | 16% | Yes | TPC list (not yet read from the state) | 16%, refundable | |
| South Carolina | 125% | No (only cancels state tax owed) | Full-year South Carolina residents only (form TC-60). The biggest match, but nonrefundable with no carryforward: it can only cancel South Carolina income tax you owe, so many low earners get little or none of it. | State page SC Revenue | 125%, nonrefundable |
| Utah | 20% | No (only cancels state tax owed) | TPC list (not yet read from the state) | Not on the IRS list | |
| Vermont | 38% | Yes | TPC list (not yet read from the state) | 38%, refundable | |
| Virginia | 20% | Yes | Or a 20% nonrefundable credit, or the Credit for Low Income Individuals (up to $300 per exemption): you can claim only one. | State page Virginia Tax | 15%, refundable |
| Washington | Flat: $335 / $660 / $995 / $1,330 (0/1/2/3+ kids) | Yes | Working Families Tax Credit: a flat refund by number of children, reduced at higher incomes. Washington has no income tax, so you apply to the Department of Revenue separately (not on a tax return). | State page Washington DOR | Not on the IRS list |
| Wisconsin | 4% / 11% / 34% (1 / 2 / 3+ kids) | Yes | Only for workers with qualifying children: 4% (1 child), 11% (2), 34% (3 or more). | TPC list (not yet read from the state) | 4% / 11% / 34% by number of children, refundable |
Rates for tax year 2025 (returns filed in 2026) from the Tax Policy Center list as of January 2026, which is built from state revenue websites; rows marked “State page” we read from the state on Oct. 16, 2026. Sources: Tax Policy Center · IRS state list
Alabama, Alaska, Arizona, Arkansas, Florida, Georgia, Idaho, Kentucky, Mississippi, Nevada, New Hampshire, North Carolina, North Dakota, South Dakota, Tennessee, Texas, West Virginia, Wyoming.
Of these, Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Wyoming don't tax wage income at all (Washington doesn't either, but it has its own Working Families Tax Credit). Sources: Tax Policy Center · TPC Briefing Book
Not tax advice. We republish state and federal rules with dates and do simple math on what you type. Your state return, or a tax professional, decides the real credit.
For 2025 returns, 32 states and D.C.: California, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Illinois, Indiana, Iowa, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, New Mexico, New York, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah, Vermont, Virginia, Washington, Wisconsin (Tax Policy Center, as of January 2026).
No. Tennessee doesn't tax wage income and has no state earned income tax credit, so the federal EITC is the whole benefit for Tennessee workers.
South Carolina's is 125% of the federal credit, but it's nonrefundable, so it only cancels South Carolina tax you owe. Among refundable credits, D.C. pays 100% for 2025 (with a qualifying child), then Colorado (50%) and Maryland (45%).
In most states yes, meaning you get it even if you owe no state tax. Missouri, Ohio, South Carolina and Utah's credits are nonrefundable. Delaware, Maryland and Virginia let you choose between a refundable and a nonrefundable version.
Yes. The Working Pennsylvanians Tax Credit started with 2025 returns: 10% of your federal EITC, up to $805, refundable. File Form 1040 and the PA-40 and the Department of Revenue figures it.
File your state income tax return and complete its EITC line or schedule; most software fills it in from your federal EITC. Washington, which has no income tax, uses a separate application at workingfamiliescredit.wa.gov.
Not tax advice. Figures are republished from the IRS with dates; confirm with IRS.gov or a tax professional before acting.