More about:

Earned Income Tax Credit (EITC)

The EITC may reduce your tax bill and give you a refund. Find out if you qualify.

The Massachusetts EITC is available to certain individuals or families who meet the tax requirements for the federal EITC.

To claim the Massachusetts EITC, you must file a tax return and be a Massachusetts resident.

You are eligible for the Massachusetts EITC if:
  • You have a qualifying child for the tax year, or
  • Meet all the following criteria
    • You lived in the United States for more than a half of the tax year.
    • You or your spouse were 25 or older but younger than 65 before December 31.
    • You weren't a dependent of another taxpayer during the tax year.
    • Your status is single, head of household or married filing a joint return. (Note that generally, married filing separate taxpayers are not eligible for the credit.)
    • Your status is married filing separate, and you are the victim of domestic abuse, you live apart from your spouse, and you are unable to file a joint return. See page 16 of Form 1 instructions for additional information on how to file under this exception.
You are not eligible for the Massachusetts EITC if:
  • You did not file a Massachusetts return for the tax year.
  • You are a nonresident.
  • Your status is married filing separately.
    •      However, if you are victims of domestic abuse living apart from your spouses and unable to file a joint return, you may still be eligible. See Form 1 instructions for more information.
  • You and/or your spouse had investment income that exceeded $3,450 for the tax year. Investment income includes:
    •      Capital gain net income
    •      Net passive income
    •      Interest
    •      Dividends
    •      Tax-exempt interest
    •      Non-business rents and royalties.

For Single and Head of Household

To learn what the maximum Massachusetts EITC allowed for Single and Head of Household, check the IRS Table below. The Massachusetts EITC is based on the federal EITC.

IRS Table for the tax year 2017 for Single and Head of Household:

Maximum Federal Adjusted Gross Income

Number of Qualifying Children

Maximum Federal EITC

MA Rate

Maximum MA Credit Allowed

$ 15,010

0

$510

23%

$ 117.30

$ 39,617

1

$ 3,400

23%

$ 782.00

$ 45,007

2

$ 5,616

23%

$ 1,291.68

$ 48,340

3

$ 6,318

23%

$ 1,453.14

For Married Filing Jointly

To learn what the maximum Massachusetts EITC allowed for married filing jointly, check the IRS Table below. The Massachusetts EITC is based on the federal EITC.

IRS Table for the tax year 2017 for Married Filing Jointly:

Maximum Federal Adjusted Gross Income

Number of Qualifying Children

Maximum Federal EITC

MA Rate

Maximum MA Credit Allowed

$ 20,600

0

$ 510

23%

$ 117.30

$ 45,207

1

$ 3,400

23%

$ 782.00

$ 50,597

2

$ 5,616

23%

$ 1,291.68

$ 53,930

3

$ 6,318

23%

$ 1,453.14

    Federal EITC

    If the IRS is computing your federal EITC, you should wait until the IRS gives you the credit amount before claiming the EITC on your Massachusetts return.

    If you haven’t received the federal EITC by the deadline for filing your Massachusetts return, an automatic 6-month extension will be granted as long as at least 80% of the total amount of tax due has been paid on or before the due date. If you expect a refund, you are automatically approved for a 6-month extension.

    You can file an amended return if:

    • The IRS computed your EITC, but you didn’t take the credit for your original Massachusetts return.
    • The IRS adjusted your federal EITC, and you need to change the EITC amount on your Massachusetts return.

    When filing an amended return, use Form 1: Massachusetts Resident Income Tax Return or Form 1-NR/PY: Massachusetts Nonresident or Part-Year Resident Income Tax Return. Be sure to fill in the Amended return oval on your Massachusetts return.

    For Part-year Residents

    For part-year residents, Massachusetts calculates your Massachusetts EITC differently.

    The amount of the Massachusetts EITC is limited to 23% of the federal EITC multiplied by the total number of days you resided in Massachusetts divided by 365 days.

    For Nonresidents

    Nonresidents are no longer eligible for the Massachusetts EITC after the tax year 2016.

    Feedback

    Tell us what you think