Massachusetts' Earned Income Tax Credit and Your Tax Return

Qualifications for the Massachusetts EITC and what you can expect

By Kevin Salzman | Reviewed by Canaan Suitt, J.D. | Last updated on July 2, 2024

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Massachusetts’ Earned Income Tax Credit (EITC) is for low-income or moderate income taxpayers. For tax years starting on January 1, 2023, Massachusetts taxpayers who qualify for the state’s EITC will receive a refundable credit equal to 40 percent of the federal government’s EITC.

Taxpayers who receive the state’s EITC may also qualify for the federal EITC—combining the two can add up to thousands of dollars.

Eligibility for Massachusetts’ EITC

To qualify for the EITC, you must have a valid Social Security Number, earned income, and your adjusted gross income must be under certain limits—$17,640 if you have no children, $46,560 if you have one child, etc.

With a Qualifying Child

You may be eligible for the EITC if you had a qualifying child during the taxable year. A qualifying child is any child that meets the age, residency, relationship, and joint return qualifications described by the Internal Revenue Service (IRS).

Without a Qualifying Child

Without a qualifying child, you must meet all of the following qualifications:

  • You must have lived in the United States for more than one-half of the taxable year
  • You or your spouse must be at least 25 years old but less than 65 years old before the end of the taxable year
  • You were not a dependent of another taxpayer during the taxable year

Taxpayers who meet these qualifications are generally eligible to file a state tax return in Massachusetts and apply for the EITC.

When Taxpayers Are Not Eligible for the State EITC

You are not eligible for the Massachusetts EITC if:

  • You didn’t file a Massachusetts tax return for the year
  • You weren’t a Massachusetts resident for the taxable year
  • Your status is married filing separately without a qualifying child (or you’re not a victim of domestic abuse)
  • You had investment income exceeding the limit for the taxable year

How Much Money Can Filers Receive from the Earned Income Credit?

The Massachusetts EITC is currently 40 percent of the federal government’s EITC. For example, in the taxable year of 2023, a qualifying taxpayer who is married filing jointly with one qualifying child would receive a maximum Massachusetts EITC of $1,598.

Common questions about the federal and Massachusetts EITC can be answered online through the Internal Revenue Service’s or Massachusetts Department of Revenue’s website. If you have specific questions or concerns about your tax liability or whether you qualify for an EITC, you should speak with an experienced tax attorney about your situation and circumstances.

For more information on this area of law, see our tax overview.

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