Who can apply
['For the published 2025 guidance, full-year Wisconsin residents meeting federal EIC requirements and having at least one qualifying child.', 'Married taxpayers generally must file jointly; a qualifying head-of-household exception has specific conditions.', 'Wisconsin Schedule I adjustments can change the federal credit amount used for the state calculation.']What help is available
For tax year 2025, the state lists 4% of the federal credit for one child, 11% for two, and 34% for three or more. There is no Wisconsin credit for a worker without a qualifying child.
Documents to prepare
Prepare the federal return, earnings records and qualifying child information. Keep residency and child household records, and check whether Schedule I adjustments apply.
How to get started
- Read DOR’s credit guidance for the year of your return.
- Determine the federal EIC for Wisconsin purposes, including applicable Schedule I adjustments.
- Claim the Wisconsin credit on the state income tax return.
- Ask a qualified preparer about filing status or a competing child claim before submitting.
After applying
Save the calculations and returns. If federal credit or income information is corrected later, ask DOR or a preparer whether the Wisconsin return needs amendment. Do not reuse a 2025 table for a later year without checking current instructions.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.

Common questions
Can a worker without children claim the Wisconsin credit?
Not under the published 2025 guidance; it requires a qualifying child.
Is the credit refundable?
Yes.
Can a part-year resident claim it?
The published 2025 eligibility criteria require full-year Wisconsin residency.
Is the percentage the same for every family?
It depends on the number of qualifying children.
Can Schedule I change the calculation?
Yes; Wisconsin-law income adjustments can require recomputing the federal credit used.
Sources and review
Historical screenshots: source reference.