Michigan Earned Income Tax Credit
Last updated August 2026
Michigan pays 30 percent of your federal EITC on top of it, up to $2,414 for tax year 2025, fully refundable. The state calls it the Michigan Earned Income Tax Credit for Working Families, and the 30 percent rate has applied since the 2023 law quintupled the old 6 percent.
Qualifying is simple: qualify for the federal EITC and live in Michigan, full or part year. No federal credit, no state credit.
Claiming takes both returns, even if you would not otherwise file: the federal return claiming the federal EITC, then the MI-1040 with the state credit on line 27. Tax software carries it automatically.
The retroactive angle is real money: the expansion reached back to tax year 2022, and eligible non-filers have 4 years from a return's original due date to file and collect. One caution from Treasury itself: 2022 claimants should NOT file amended returns chasing the bump; those supplemental checks went out automatically.
Free help exists statewide: MichiganFreeTaxHelp.org plus IRS VITA and TCE sites, generally for incomes around $60,000 or less. Stack this with the Home Heating Credit each year and tax season becomes the biggest paycheck of the year.
Updated August 2026 Program details can change — confirm with the program directly.
Who qualifies
- You must qualify for the federal Earned Income Tax Credit and file a Michigan MI-1040 income tax return
- The credit is 30 percent of your federal EITC and is refundable, paid to you even when it is larger than the state tax you owe
You may qualify. The program makes the final decision.
How to apply
- 1
File your federal return and claim the federal EITC.
- 2
File your MI-1040 with the Michigan EITC on line 27; software handles the math (30 percent of federal).
- 3
Missed a past year? Eligible non-filers have 4 years from a return's original due date to file and collect, reaching back to tax year 2022.
- 4
Already claimed 2022? Do NOT amend for the expanded credit; Treasury mailed those checks automatically.
- 5
Want free help? MichiganFreeTaxHelp.org and VITA/TCE sites prepare returns free for most working families.
- 6
File the Home Heating Credit (MI-1040CR-7) in the same season; it is separate money with a September 30 deadline.
What the application looks like
Common questions
How much is the Michigan EITC?
30 percent of your federal EITC: up to $2,414 for tax year 2025. Refundable, so it pays out even with zero tax owed.
Who qualifies?
Anyone who qualifies for the federal EITC and lives in Michigan full or part year. The state credit rides entirely on the federal one.
How do I claim it?
File both returns, even if not otherwise required: the federal 1040 with the federal EITC, then the MI-1040 with the state credit on line 27.
Can I still collect past years?
Yes: the 30 percent rate reaches back to tax year 2022, and eligible non-filers have 4 years from a return's original due date. But do not amend an already-filed 2022 return; those supplemental payments were automatic.
Where can I file free?
MichiganFreeTaxHelp.org, plus IRS VITA and TCE sites for incomes generally $60,000 or less, disabilities, or limited English.
Not sure this is the right program for your situation?
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