The Connecticut Earned Income Tax Credit (or CT EITC) is a refundable state income tax credit for low to moderate income working individuals and families. The state credit mirrors the federal Earned Income Tax Credit. The Connecticut EITC, worth 30 percent of a filer’s federal EITC, took effect in tax year 2011 – and in 2012, hundreds of thousands of low-income people benefited from the credit. More than 180,000 working families in Connecticut received the state earned-income tax credit. On average, these households had gross incomes of about $18,000 – what a single parent working full-time just above minimum wage would have earned before taxes. The average state credit among these households was about $600, on top of a federal credit of about $2,000.
Connecticut Earned Income Credit CT EITC
To qualify for the CT EITC, you must be eligible for the federal EITC. You must have earned income from employment, self-employment or another source and meet certain rules. In addition, you must either meet the additional rules for Workers without a Qualifying Child or have a child that meets all the Qualifying Child Rules for you.
Qualifying for the 2015 Connecticut Earned Income Tax Credit (or CT EITC)
To qualify for Earned Income Tax Credit or EITC, you must have earned income from employment, self-employment or another source and meet the rules listed below.
- Have a valid Social Security Number
- Have earned income from employment, self-employment or another source of earned income
- Cannot use the married filing separate status for Federal return. Certain taxpayers may be required to file married filing separate for CT only.
- Must be a Connecticut resident for the entire year
- Cannot be the qualifying child of another person*
- Your Adjusted Gross Income and earned income must meet the limits shown on the Eligible earned income amounts page
- Your investment income must meet or be less than the amount listed on the Eligible earned income amounts page
- If you are married and file a joint return with your spouse, your spouse must also meet the EITC rules for everyone.
- If you meet the EITC rules for everyone, you must also meet the rules for either workers without a qualifying child or have a child that meets the qualifying child rules.
Rules for Workers without a Qualifying Child
You (and your spouse, if filing a joint return) must have lived in Connecticut for the the entire tax year
Either you or your spouse, if filing a joint return, must be at least age 25 but under age 65
You (or you spouse, if filing a joint return) cannot qualify as a dependent of another person.
Claiming 2015 Connecticut Earned Income Tax Credit (or CT EITC) Chart
In order to qualify for the Connecticut State Earned Income Tax Credit, filers must meet the criteria outlined above for the Federal EITC program and would then calculate 27.5% of the federal benefit for the Connecticut EITC benefit amount, see below.
- 3 children or more – $6,143 (Federal EITC), $1,689 (27.5% CT EITC benefit amount)
- 2 children – $5,460 (Federal EITC), $1,502 (27.5% CT EITC benefit amount)
- 1 child – $3,305 (Federal EITC), $909 (27.5% CT EITC benefit amount)
- No children – $496 (Federal EITC), $136 (27.5% CT EITC benefit amount)
Claiming 2015 Connecticut Earned Income Tax Credit (or CT EITC)
Community Accounting Aid and Services, Inc. (CAAS) is a not-for-profit agency providing free tax advice, accounting and financial counseling to economically disadvantaged businesses, individuals and not-for-profit organizations in Connecticut. CAAS is supported by the Connecticut Society of Certified Public Accountants (CTCPA). Assistance is available to (1) individuals with household income of $25,000 or less, (2) married couples with combined household income of $30,000 or less, (3) families of three with a household income of $35,000 or less, (4) families of four or more with a household income of $40,000 or less, and (5) not-for-profit organizations with annual revenue less than $100,000 – and presently not using the services of an accountant.