Massachusetts Earned Income Tax Credit
Last updated August 2026
The Massachusetts Earned Income Tax Credit is real money at tax time: a refundable credit set at 40 percent of your federal Earned Income Tax Credit, for tax years since 2023. For tax year 2025 the maximum is $260 with no children, $1,731 with one child, $2,861 with two, and $3,218 with three or more. Because it is refundable, you get it even if you owe no state tax.
You do not need children to benefit. Workers with no qualifying child can still get a Massachusetts EITC, up to $260 for 2025, if they lived in the U.S. more than half the year, were 25 to 64, and were not another taxpayer's dependent. To claim the credit at all you must qualify for the federal EITC, be a Massachusetts resident for at least part of the year, and have earned income and a valid Social Security number.
There is a second credit worth checking. The Massachusetts Child and Family Tax Credit is $440 for each eligible person, with no limit on the number claimed. It covers each dependent child under 13, each disabled dependent or spouse, and each dependent aged 65 or over. So a household caring for an aging parent or a disabled family member qualifies, not just families with young kids.
A recent change opens the Child and Family credit wider. Since tax year 2023, you can claim it for a qualifying person without a Social Security number or ITIN by requesting a Massachusetts Alternative Taxpayer ID, a MATIN, with a paper return.
A few filing rules apply. Married filing separately generally cannot claim either credit, with narrow exceptions for the EITC involving a qualifying child living apart from a spouse or domestic-abuse victims. You claim both on Form 1 for residents, or Form 1-NR/PY for part-year or nonresidents.
Free filing help exists at VITA sites or through AARP Tax-Aide; dial 2-1-1 to find one. And the same working income that earns these credits often qualifies the household for SNAP and MassHealth.
Updated August 2026 Program details can change — confirm with the program directly.
Who qualifies
- You generally must qualify for the federal Earned Income Tax Credit and file a Massachusetts income tax return, as a resident for at least part of the year
- The Massachusetts credit equals 40 percent of your federal EITC and is refundable, so it can come back to you as a refund
You may qualify. The program makes the final decision.
How to apply
- 1
File your federal return and claim the federal EITC if you qualify.
- 2
File Massachusetts Form 1 (or Form 1-NR/PY) to claim the state EITC at 40 percent of the federal.
- 3
Also claim the $440 Child and Family Tax Credit for each eligible child, senior, or disabled dependent.
- 4
Need help? Dial 2-1-1 to find a free VITA or AARP Tax-Aide site.
What the application looks like
Common questions
How much is the Massachusetts EITC?
40 percent of your federal EITC. For tax year 2025 that means up to $260 with no children, $1,731 with one, $2,861 with two, and $3,218 with three or more. It is refundable.
Can I get it without children?
Yes. Workers with no qualifying child can get up to $260 for 2025 if they lived in the U.S. more than half the year, were 25 to 64, and were not another taxpayer's dependent.
What is the Child and Family Tax Credit?
A separate $440 credit for each dependent child under 13, each disabled dependent or spouse, and each dependent 65 or over, with no limit on the number claimed.
How do I claim these credits?
On Form 1 for residents, or Form 1-NR/PY for part-year or nonresidents. Free help is available at VITA or AARP Tax-Aide sites.
Not sure this is the right program for your situation?
See all Massachusetts programs →Free · Private · No account needed