Child tax credit in Rhode Island
Varies
Does Rhode Island Have a Child Tax Credit?
Short answer: No state child tax credit, but Rhode Island has a child care credit: 25% of the federal child and dependent care credit. Nonrefundable. A new refundable Child Tax Credit of $330 per child age 18 and under starts with tax year 2027, not 2026 (FY2027 budget, H 7127). It phases out above $88,500 AGI ($110,640 joint) and will be inflation-indexed (per the RI Division of Taxation's 2026 summary of legislative changes). Dependent exemption is $5,100 (2025), phased out at high incomes. Rhode Island does have an earned income credit: 16% of the federal EITC.
A new refundable Child Tax Credit of $330 per child age 18 and under starts with tax year 2027, not 2026 (FY2027 budget, H 7127). It phases out above $88,500 AGI ($110,640 joint) and will be inflation-indexed (per the RI Division of Taxation's 2026 summary of legislative changes). Dependent exemption is $5,100 (2025), phased out at high incomes. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Rhode Island
Varies
Individuals / Personal Taxes
No state child tax credit, but Rhode Island has a child care credit: 25% of the federal child and dependent care credit. Nonrefundable. A new refundable Child Tax Credit of $330 per child age 18 and under starts with tax year 2027, not 2026 (FY2027 budget, H 7127). It phases out above $88,500 AGI ($110,640 joint) and will be inflation-indexed (per the RI Division of Taxation's 2026 summary of legislative changes). Dependent exemption is $5,100 (2025), phased out at high incomes. Rhode Island does have an earned income credit: 16% of the federal EITC.
Business justification
No state child tax credit, but Rhode Island has a child care credit: 25% of the federal child and dependent care credit. Nonrefundable. A new refundable Child Tax Credit of $330 per child age 18 and under starts with tax year 2027, not 2026 (FY2027 budget, H 7127). It phases out above $88,500 AGI ($110,640 joint) and will be inflation-indexed (per the RI Division of Taxation's 2026 summary of legislative changes). Dependent exemption is $5,100 (2025), phased out at high incomes. Rhode Island does have an earned income credit: 16% of the federal EITC. A new refundable Child Tax Credit of $330 per child age 18 and under starts with tax year 2027, not 2026 (FY2027 budget, H 7127). It phases out above $88,500 AGI ($110,640 joint) and will be inflation-indexed (per the RI Division of Taxation's 2026 summary of legislative changes). Dependent exemption is $5,100 (2025), phased out at high incomes. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions