Earned income credit in Maryland
Varies
Does Maryland Have an Earned Income Tax Credit?
Short answer: Yes: Maryland offers the Maryland Earned Income Tax Credit, With qualifying children: 50% of the federal EITC nonrefundable, or a 45% refundable credit if better. Without qualifying children: 100% of the federal EITC, refundable (refundable). ITIN filers and workers without children aged 18–24 eligible. Counties also offer a local EITC. A 2026 bill (SB 377) to raise the income limit for workers without children did not pass.
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 Maryland
Varies
Individuals / Personal Taxes
Yes: Maryland offers the Maryland Earned Income Tax Credit, With qualifying children: 50% of the federal EITC nonrefundable, or a 45% refundable credit if better. Without qualifying children: 100% of the federal EITC, refundable (refundable). ITIN filers and workers without children aged 18–24 eligible. Counties also offer a local EITC. A 2026 bill (SB 377) to raise the income limit for workers without children did not pass.
Business justification
Yes: Maryland offers the Maryland Earned Income Tax Credit, With qualifying children: 50% of the federal EITC nonrefundable, or a 45% refundable credit if better. Without qualifying children: 100% of the federal EITC, refundable (refundable). ITIN filers and workers without children aged 18–24 eligible. Counties also offer a local EITC. A 2026 bill (SB 377) to raise the income limit for workers without children did not pass. 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