EITC in North Carolina
The federal Earned Income Tax Credit (EITC) is available to all eligible workers in North Carolina — 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. North Carolina also has the NC Earned Income Tax Credit, which adds 5% on top of your federal credit.
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 | + North Carolina NC Earned Income Tax Credit (5%) | Total (Federal + State) | Income Limit (Single) | Income Limit (Married) |
|---|---|---|---|---|---|
| 3 or more | $8,046 | $402 | $8,448 | $59,899 | $66,819 |
| 2 | $7,152 | $357 | $7,509 | $55,768 | $62,688 |
| 1 | $4,328 | $216 | $4,544 | $49,084 | $56,004 |
| None | $649 | $32 | $681 | $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 NC Earned Income Tax Credit
The NC Earned Income Tax Credit is claimed on your North Carolina state tax return — you do not need a separate application. If you qualify for the federal EITC, you almost certainly qualify for the NC 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 North Carolina state return at North Carolina Department of Revenue (ncdor.gov)
- Claim the NC EITC on your North Carolina D-400 state tax return
How to claim the federal EITC in North Carolina
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 North Carolina:
- IRS Free File — free federal filing for income under $84,000 at irs.gov/freefile
- VITA sites in North Carolina — 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 North Carolina
Do I need children to qualify for the EITC in North Carolina?
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). North Carolina's NC Earned Income Tax Credit is also available to workers without children.
When will I receive my EITC refund in North Carolina?
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 North Carolina 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.
Related programs to check
- SNAP in North Carolina — monthly food benefits for working families
- Medicaid in North Carolina — free or low-cost health coverage
- EITC national overview — full details on federal EITC rules
- WIC — food and nutrition support for pregnant women and young children
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