About the Earned Income Tax Credit (EITC)

EITC Eligibility Information for Tax Year 2010

The income eligibility guidelines and maximum credit amounts for Tax Year 2011 are listed below:

• Families with one qualifying child who earn less than $36,052 in 2011 (or less than $41,132 for married workers filing jointly) are eligible for a credit of up to $3,094.

• Families with two qualifying children who earn less than $40,964 in 2011 (or less than $46,044 for married workers filing jointly) are eligible for a credit of up to $5,112.
• Families with three or more qualifying children who earn less than $43,998 in 2011 (or less than $49,078 for married workers filing jointly) are eligible for a credit of up to $5,751.
• Workers without a qualifying child who earn less than $13,660 in 2011 (or less than $18,740 for married workers filing jointly) are eligible for a credit of up to $464.

 For everyone, investment income must be $3,150 of less for the year.

How can I claim the two earned income credits?

The federal credit is available by completing Schedule EIC in the Federal 1040 or 1040A. The state credit is computed by entering your federal credit amount into your MI-1040 tax form and then multiplying by 20%, so do your federal taxes first!

Don't pay to get your taxes done--file for free! 

• ICAN! eFile is a free electronic tax filing service that allows eligible tax payers to complete and e-file their federal and state tax returns on their own and for free. It is available anyplace you can get on the internet.  Go to ICAN! E-File to use this free web-based tax preparation program.
• The Volunteer Income Tax Assistance program, or VITA, provides IRS-trained volunteers to prepare and file tax returns for free. There are probably VITA sites in your community. Click here to locate a free tax preparation site near you. (This list is updated as information becomes available, so check back often.) You can also call 2-1-1 (1-800-552-1183 if 2-1-1 is unavailable in your area) for help locating the VITA site nearest you.

• Senior Citizens also have a number of AARP sponsored free Tax-Aide preparation sites available. To locate the one nearest you, visit the AARP Tax Site Locator.

Find Out More About Tax Credits for Michigan's Working Families

Money Back in Michigan This packet promotes awareness of various federal and state tax credits available to low- and moderate-income households. It is designed to assist organizations that serve low-income individuals and families by providing timely information about credits for which they may qualify. The flyers can be distributed or displayed in local offices, libraries, community centers, and retail businesses. Click here for the Tax Year 2009 Money Back in Michigan packet (posted 2-1-10).

Fact Sheet on the Michigan Earned Income Tax Credit (Michigan League for Human Services, rev. Jan. 2008)

Introducing the Michigan Earned Income Tax Credit (Michigan Department of Treasury, June 2008)