EITC in Michigan

The federal Earned Income Tax Credit (EITC) is available to all eligible workers in Michigan — worth up to $8,046 per year for families with three or more children. An estimated 1 in 5 eligible workers don't claim it. Michigan also has the Michigan Earned Income Tax Credit, which adds 30% on top of your federal credit.

🎉 Michigan has its own Michigan Earned Income Tax Credit worth 30% of your federal EITC, claimed on your Michigan state tax return. Michigan's EITC was increased from 6% to 30% of the federal credit starting with tax year 2022 — a fivefold increase signed into law in 2023.

Federal EITC amounts (2025 tax year)

The EITC amount depends on your income and number of qualifying children. These are the federal amounts — the same in every state.

Qualifying Children Max Federal EITC+ Michigan Michigan Earned Income Tax Credit (30%) Total (Federal + State)Income Limit (Single) Income Limit (Married)
3 or more $8,046$2,413 $10,459$59,899 $66,819
2 $7,152$2,145 $9,297$55,768 $62,688
1 $4,328$1,298 $5,626$49,084 $56,004
None $649$194 $843$19,104 $26,214

Figures are for the 2025 tax year (returns filed in 2026). See IRS EITC tables for exact current-year limits. You must be age 25–64 to claim the EITC without a qualifying child.

How to claim the Michigan Earned Income Tax Credit

The Michigan Earned Income Tax Credit is claimed on your Michigan state tax return — you do not need a separate application. If you qualify for the federal EITC, you almost certainly qualify for the Michigan Earned Income Tax Credit.

  • File your federal return first — the federal EITC amount flows to your state return automatically in most tax software
  • File your Michigan state return at Michigan Department of Treasury (michigan.gov/taxes)
  • Claim the Michigan EITC on your MI-1040 state tax return (line 27b)

Michigan's increase to 30% means a family with 3 children could receive over $2,400 in additional state credit on top of the federal EITC — making it one of the largest state EITCs in the Midwest.

How to claim the federal EITC in Michigan

The federal EITC is claimed on your Form 1040 tax return — there is no separate application. File Schedule EIC if you have qualifying children.

Filing options in Michigan:

  • IRS Free File — free federal filing for income under $84,000 at irs.gov/freefile
  • VITA sites in Michigan — free in-person tax prep for income under ~$67,000. Find a site at irs.gov/vita or by calling 1-800-906-9887
  • Tax software — TurboTax, H&R Block, FreeTaxUSA, and others automatically calculate the EITC from your income entries

Missed prior years? You can file amended returns and claim the EITC for up to 3 prior tax years. If you were eligible in 2022, 2023, or 2024 and didn't claim it, you can still get those credits.

Common questions about the EITC in Michigan

Do I need children to qualify for the EITC in Michigan?

No. Workers without qualifying children can receive up to $649 (federal) if they are ages 25–64, not claimed as a dependent by anyone else, and meet the income limits ($19,104 single / $26,214 married for 2025). Michigan's Michigan Earned Income Tax Credit is also available to workers without children.

When will I receive my EITC refund in Michigan?

By law, the IRS cannot issue EITC refunds before mid-February. If you e-file and use direct deposit, most EITC refunds arrive by early March. State refunds (if Michigan has a state EITC) are typically issued separately, within 4–8 weeks of filing.

What counts as earned income for the EITC?

Wages, salaries, tips, and net self-employment income all count. Investment income, Social Security, unemployment, and alimony do not count as earned income. Investment income must be $11,600 or less to qualify.

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