As of 2026, 31 states plus the District of Columbia offer their own Earned Income Tax Credit on top of the federal EITC, and the size of that add-on varies enormously. The most generous, Maryland and Colorado, refund 50% of a filer's federal credit back on their state return. South Carolina, by contrast, caps its nonrefundable credit at just $200 starting in 2026. If you live in a state with a strong match, your total EITC refund can be 30% to 50% larger than the federal amount alone. Below is a full breakdown of which states add the most, which states cut back for 2026, and how to check what your combined federal and state credit is worth.
How State EITC Matching Works
Most states calculate their credit as a percentage of whatever federal EITC you already qualify for. If your federal EITC is $3,000 and your state matches 30%, your state credit adds another $900, for a combined refund of $3,900. A handful of states, including California, Minnesota, and Washington, use their own independent formulas instead of a straight percentage match, which can make their credits more or less generous depending on your income and family size.
The other major difference between states is refundability. A refundable credit pays out even if it exceeds the tax you owe, meaning it can put cash directly into your pocket. A nonrefundable credit only reduces the tax you already owe to zero, so if your state tax bill is small, a nonrefundable credit may not be worth its full stated percentage. Only Delaware, Ohio, and South Carolina currently offer nonrefundable-only credits; every other state with an EITC pays it out as a refund.
2026 State EITC Match Percentages
| State | Match of Federal EITC (2026) | Refundable? |
|---|
| Maryland | 50% | Yes |
| Colorado | 50% | Yes |
| District of Columbia | 85% (moving toward 100%) | Yes |
| South Carolina | 125% (capped at $200 starting 2026) | No |
| Vermont | 100% for filers without qualifying children, 38% for filers with children | Yes |
| California | approximately 46.5% (independent formula, CalEITC) | Yes |
| Connecticut | 40%, plus a $250 boost for households with dependents | Yes |
| Hawaii | 40% | Yes |
| Massachusetts | 40% | Yes |
| New Jersey | 40% | Yes |
| Michigan | 30% | Yes |
| New York | 30% (NYC adds another 10% to 30% locally) | Yes |
| Ohio | 30% | No |
| Montana | 20% (up from 10% in 2025) | Yes |
| Delaware | 20% | No |
| Illinois | 20% | Yes |
| Oregon | 14% (17% for filers with a child under age 3) | Yes |
| Kansas | 17% | Yes |
| Rhode Island | 16% | Yes |
| Iowa | 15% | Yes |
| Virginia | 15% nonrefundable, or 20% refundable (filer chooses) | Choice |
| New Mexico | 25% | Yes |
| Maine | 25% (50% for filers with no qualifying children) | Yes |
| Pennsylvania | 10% (new credit, effective 2025 to 2026) | Yes |
| Indiana | 10% | Yes |
| Nebraska | 10% | Yes |
| Oklahoma | 5% | Yes |
| Louisiana | 5% | Yes |
| Minnesota | independent formula, roughly 4% of earned income up to about $369 | Yes |
| Wisconsin | 4% to 34%, based on number of qualifying children | Yes |
| Washington | flat Working Families Tax Credit, not a percentage match | Yes |
Percentages reflect 2026 tax year rules where legislation has already passed. States not listed here, including Texas, Florida, and most of the South and Mountain West, do not currently offer a state-level EITC.
Which States Added More for 2026
Several states expanded their credits heading into 2026, meaning eligible filers in these states will see a bigger refund than in prior years.
Montana doubled its refundable match from 10% to 20% of the federal EITC, one of the largest single-year jumps of any state.
Oregon raised its match from 9% to 14% for individual filers, and from 12% to 17% for filers with a child under age 3.
Vermont increased the match for workers without qualifying children from 38% to 100% of the federal credit, closing a gap that had left childless workers with a much smaller state benefit than families.
Pennsylvania created a brand-new 10% refundable EITC, the state's first, after years of legislative attempts.
Washington doubled the reach of its Working Families Tax Credit, extending the benefit to an estimated 460,000 additional households using new revenue from the state's tax on high earners.
Connecticut added a $250 boost on top of its existing 40% match for EITC-eligible households with dependents.
The District of Columbia has the highest match of any jurisdiction at 85%, with a planned increase to 100% that has been delayed by the congressional budget review process DC's local laws must go through.
Which States Pulled Back for 2026
Not every state moved in the same direction. South Carolina capped its nonrefundable EITC at $200 per filer starting in 2026, cutting the effective value of what had been the highest match rate in the country (125% of the federal credit) for most filers who previously claimed more than that amount.
Federal EITC Amounts for 2026
Because every state credit is a percentage (or independent calculation) built on top of the federal EITC, it helps to know the exact federal maximums first. The IRS finalized tax year 2026 EITC amounts and income thresholds in Revenue Procedure 2025-32. The investment income limit for 2026 is $12,200.
| Qualifying Children | Max Federal EITC (TY2026) | Income Limit, Single/HOH | Income Limit, Married Filing Jointly |
|---|
| 0 | $664 | $19,540 | $26,820 |
| 1 | $4,427 | $51,593 | $58,863 |
| 2 | $7,316 | $58,629 | $65,899 |
| 3 or more | $8,231 | $62,974 | $70,244 |
These are the exact figures for tax year 2026 (returns filed in 2027) as published by the IRS in Revenue Procedure 2025-32, not projections. A filer in a state with a strong match applies their state's percentage directly to these federal maximums: for example, a Maryland filer (50% match) with three or more qualifying children claiming the full $8,231 federal credit would receive an additional $4,115.50 from the state, for a combined credit of roughly $12,346.50.
How to Claim Both Your Federal and State EITC
- File a federal tax return, even if you are not otherwise required to file. You cannot get the state match without first claiming the federal credit.
- Confirm your state has an EITC. Check your state's department of revenue website, since the list of participating states changes almost every legislative session.
- Look for an automatic calculation. In most states with a percentage match, tax software and paid preparers calculate the state credit automatically once you claim the federal EITC. You typically do not need to fill out a separate schedule.
- Watch for opt-in states. A few states, including Virginia, let you choose between a refundable and nonrefundable version of the credit. Run both scenarios if your software allows it, since the higher percentage nonrefundable option is only worth more if you owe enough state tax to use it.
- File even if you owe no state tax, if your state's credit is refundable. This is the most commonly missed step. Filers sometimes skip a state return because they believe they owe nothing, leaving a refundable state EITC unclaimed.
- Use free filing help if you qualify. IRS Volunteer Income Tax Assistance (VITA) sites and state-sponsored free filing programs are trained to catch both federal and state credits, and are free for filers under a certain income threshold.
Frequently Asked Questions
What is a state EITC match?
A state EITC match is a state-level tax credit calculated as a percentage of the federal Earned Income Tax Credit a filer already qualifies for. If a state matches 30% and a filer's federal EITC is $3,000, the state credit adds $900 to their total refund.
Which state has the highest EITC match in 2026?
The District of Columbia has the highest match at 85% of the federal credit, with a planned increase to 100%. Among the 50 states, Maryland and Colorado tie for the highest refundable match at 50%.
Do I need to apply separately for my state EITC?
In most states, no. If you claim the federal EITC on your federal return and your state offers a match, the state credit is typically calculated automatically when you file your state return using standard tax software.
Is South Carolina's EITC still worth claiming in 2026?
South Carolina's EITC is nonrefundable and now capped at $200 starting in 2026, down from a rate that could previously exceed $200 for higher earners. It is still worth claiming if you owe South Carolina income tax, since it reduces your bill, but it no longer offers the same value it did before the cap.
Which states do not offer a state EITC?
As of 2026, states without a state-level EITC include Texas, Florida, Georgia, Alabama, Mississippi, Tennessee, Arizona, and most of the Mountain West. States with no state income tax, such as Texas and Florida, structurally cannot offer a state EITC since there is no state tax return to attach it to.
Can I claim the EITC if I only have gig or self-employment income?
Yes. Self-employment income counts as earned income for EITC purposes at both the federal and state level, as long as you report it and pay self-employment tax on it. You will need to file a Schedule C with your federal return.
How much bigger is my refund with a state EITC?
It depends entirely on your state's match rate. A filer with a $3,000 federal EITC would see an extra $1,500 in a 50% match state like Maryland or Colorado, but only an extra $150 in a 5% match state like Louisiana or Oklahoma.
