Ohio Earned Income Credit
Last updated August 2026
Ohio's earned income credit deserves an honest explanation most sites skip. Yes, it equals 30 percent of your federal EITC. But it is NONREFUNDABLE: it can only reduce Ohio tax you actually owe, down to zero, and never pays cash beyond that. Because many EITC-eligible Ohioans already owe little or no state tax, the Ohio credit is often worth far less than the headline, sometimes nothing.
That is not a reason to skip it; it is a reason to aim your energy correctly. The FEDERAL EITC is the real money: fully refundable, worth thousands with children. File the federal return and claim it no matter what the Ohio credit turns out to be worth.
Claiming the Ohio side costs nothing extra: file the Ohio IT 1040 and take the credit on the Schedule of Credits, line 13, in the Nonrefundable Credits section. Tax software handles it automatically.
Eligibility rides entirely on the federal credit; there is no separate Ohio income test.
Free filing exists: OH|TAX eServices files your IT 1040 and school district returns free online, and the state lists approved free commercial software. Pair the returns and take every dollar both governments owe you.
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 an Ohio income tax return
- The credit is nonrefundable; it reduces Ohio tax owed but is not paid as a refund on its own
You may qualify. The program makes the final decision.
How to apply
- 1
File your federal return and claim the federal EITC; that is where the refundable money lives.
- 2
File your Ohio IT 1040 with the credit on the Schedule of Credits, line 13. Software carries it automatically.
- 3
Owe little or no Ohio tax? Expect the Ohio credit to shrink toward zero; the federal refund is unaffected.
- 4
File free through OH|TAX eServices at myportal.tax.ohio.gov/tap, or approved free software.
What the application looks like
Common questions
How much is the Ohio EITC worth?
Up to 30 percent of your federal EITC, but capped at the Ohio tax you owe; it is nonrefundable. Filers who owe little or no Ohio tax may get little or nothing from it. The federal credit pays regardless.
Why did my Ohio EITC come out to $0?
Because it is nonrefundable: it can only offset Ohio tax due after exemptions and other credits. With no remaining tax, there is nothing for it to reduce. Your federal EITC is unaffected.
Who qualifies?
Anyone who qualifies for the federal EITC; Ohio has no separate income test. Claim it on the IT 1040 Schedule of Credits, line 13.
Where can I file free?
OH|TAX eServices at myportal.tax.ohio.gov/tap files Ohio and school district returns free, and the state lists approved free commercial software.
Has the Ohio EITC always been 30 percent?
No; a 2019 law raised it from 10 percent and removed an income cap, but it has never been refundable.
Not sure this is the right program for your situation?
See all Ohio programs →Free · Private · No account needed