Earned income credit in Arizona
Varies
Does Arizona Have an Earned Income Tax Credit?
Short answer: No: Arizona doesn't offer a state earned income credit. No state earned income tax credit as of tax year 2026. Arizona does offer a child tax credit: Dependent Tax Credit: $125 per dependent under 17 (up from $100 starting tax year 2026) and $25 per dependent 17 or older. Reduced by 5% per $1,000 of federal AGI above $200,000 ($400,000 joint). Nonrefundable.
Claim the federal EITC on Form 1040 (with Schedule EIC if you have qualifying children); state credits go on your state return.
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.
Earned income credit in Arizona
Varies
Individuals / Personal Taxes
No: Arizona doesn't offer a state earned income credit. No state earned income tax credit as of tax year 2026. Arizona does offer a child tax credit: Dependent Tax Credit: $125 per dependent under 17 (up from $100 starting tax year 2026) and $25 per dependent 17 or older. Reduced by 5% per $1,000 of federal AGI above $200,000 ($400,000 joint). Nonrefundable.
Business justification
No: Arizona doesn't offer a state earned income credit. No state earned income tax credit as of tax year 2026. Arizona does offer a child tax credit: Dependent Tax Credit: $125 per dependent under 17 (up from $100 starting tax year 2026) and $25 per dependent 17 or older. Reduced by 5% per $1,000 of federal AGI above $200,000 ($400,000 joint). Nonrefundable. Claim the federal EITC on Form 1040 (with Schedule EIC if you have qualifying children); state credits go on your state return.
Category
- Personal Tax Deductions