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Reviewed October 1, 2026

Massachusetts Earned Income Tax Credit

The Massachusetts earned income tax credit is claimed on a state income tax return. It can reduce tax and produce a refund for qualifying workers, including some who are not otherwise required to file.

Who can apply

['Workers meeting the applicable federal EITC requirements and Massachusetts tax rules.', 'Residents for at least part of the tax year; people who are nonresidents for the entire year cannot claim it.', 'Filing status, qualifying children, Social Security numbers and income affect eligibility. Special filing exceptions require careful review.']

What help is available

A refundable state tax credit based on the federal credit. The state lists 40% for tax years beginning in 2023 or later; part-year residents must prorate.

Documents to prepare

Prepare wage and self-employment records, Social Security numbers, child residency records if relevant, federal return and Massachusetts residency dates. Keep records supporting a child claim if another person may claim the child.

How to get started

  1. Use the Department of Revenue guidance for the tax year being filed.
  2. Determine the federal EITC and complete the Massachusetts resident or part-year return.
  3. Claim the state credit even if filing only to request this refund.
  4. Ask a VITA or Tax-Aide preparer for help if available.

After applying

Save both returns and monitor refund or document requests. If the IRS later changes the federal EITC, review whether an amended Massachusetts return is required.

Website screenshots

These images show the pages captured in August 2026. Website screens and rules may have changed.

The Massachusetts earned income tax credit page.
August 2026 reference screenshot.
The Massachusetts Child and Family Tax Credit page.
August 2026 reference screenshot.

Common questions

Must I file a Massachusetts return?

Yes, the state credit must be claimed on a Massachusetts return.

Can part-year residents claim it?

Eligible part-year residents prorate the credit by their Massachusetts residency period.

Can full-year nonresidents claim it?

No.

Can people without children qualify?

Some can, subject to the applicable age and other federal and state criteria.

Can I use last year’s income limits?

Use the guidance for the year of the return; limits change.

Sources and review

Historical screenshots: source reference.