State and Local EITC

Don’t overlook the state credit!

If your clients qualify to claim EITC on their federal income tax return, they may also be eligible for a similar credit on their state or local income tax return. Twenty-five states, the District of Columbia and New York City offer their residents an earned income tax credit.

Find a List of States and Local Governments that have EITC Programs here. Questions about eligibility or how to claim EITC on a state or local return should be directed to your state/local tax authorities.

Fed/State Activities

The IRS, states and local taxing authorities, and community organizations work together to increase awareness of, and participation in, both federal and local EITC. This is done through a combination of the annual EITC Awareness Day, publicity throughout the year, and through web sites of scores of organizations. Specific objectives of IRS activity with states are to:

  • Partner with all states to improve EITC participation, whether the states offer EITC or not.
  • Partner with states that offer a state EITC to develop joint EITC marketing and outreach campaigns and to support volunteer return preparation.
  • Promote the use of joint Fed/State EITC products, and the EITC Marketing Express, for consistent messaging and joint promotions.
  • Promote joint Fed/State campaign messages, using the “Life's a little easier with EITC” key messages to increase strength of messaging.

The following are some private sites that provide state-related EITC information

National Center for Children in Poverty - State information page

Center on Budget and Policy Priorities