Earned income credit in North Carolina
Varies
Does North Carolina Have an Earned Income Tax Credit?
Short answer: No: North Carolina doesn't offer a state earned income credit. No state EITC; the former 5% refundable credit ended after tax year 2013. Bills to bring it back were introduced but not enacted. A related break for older or lower-income homeowners: Circuit breaker deferral limits tax to 4-5% of income for 65+ or disabled owners with income up to $58,200 (2026).
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 North Carolina
Varies
Individuals / Personal Taxes
No: North Carolina doesn't offer a state earned income credit. No state EITC; the former 5% refundable credit ended after tax year 2013. Bills to bring it back were introduced but not enacted. A related break for older or lower-income homeowners: Circuit breaker deferral limits tax to 4-5% of income for 65+ or disabled owners with income up to $58,200 (2026).
Business justification
No: North Carolina doesn't offer a state earned income credit. No state EITC; the former 5% refundable credit ended after tax year 2013. Bills to bring it back were introduced but not enacted. A related break for older or lower-income homeowners: Circuit breaker deferral limits tax to 4-5% of income for 65+ or disabled owners with income up to $58,200 (2026). 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