The earned income credit stack for Massachusetts in 2026: the federal EITC computed bracket by bracket, Massachusetts's own credit where one exists, the federal Child Tax Credit, and Massachusetts's child credit where one exists — one set of family inputs, every layer shown.
Federal EITC $6,192 · Massachusetts $2,477
| Federal EITC (refundable) | $6,192 |
| Massachusetts EITC | $2,477 |
| Federal Child Tax Credit | $4,400 |
| of which up to $3,400 can be refundable (ACTC) |
The hero counts the refundable layers; the CTC mostly offsets tax owed (its refundable slice is the ACTC line).
The credit phases IN with earnings (7.65%–45% by number of children), holds at its maximum ($649 / $4,345 / $7,171 / $8,064), then phases OUT on the greater of earnings or AGI. Investment income over $12,100 disqualifies you entirely; childless workers must be 25–64. Parameters: Rev. Proc. 2025-32.
Source: IRS Rev. Proc. 2025-32.
Massachusetts pays 40% of the federal EITC as a refundable credit — computed here directly from your federal figure.
Source: Massachusetts Department of Revenue credit guidance (2026), as researched for this family.
$2,200 per child under 17 for 2026, phasing out at 5% of AGI over $200,000 ($400,000 MFJ). The refundable Additional CTC is capped at $1,700 per child and 15% of earnings over $2,500. Massachusetts has no separate broad child tax credit for 2026 in the verified research.
Source: IRC §24 as amended by Pub. L. 119-21 §70104; Rev. Proc. 2025-32 §4.05.
Past the plateau, the EITC phases out at 7.65%–21.06% of income — the credit is designed to top up low earnings, not to follow you up the ladder. The phase-out runs on the GREATER of earned income and AGI, which is why investment or other income can shrink it even at modest wages.
For the federal EITC they share the same (non-MFJ) thresholds — the select groups them together deliberately. Married filing jointly gets thresholds about $7,180 higher in the phase-out.
The EITC (federal and most states) is fully refundable — it can exceed your tax and come back as a refund. Credits marked nonrefundable on this page can only offset tax owed. The CTC is mostly nonrefundable except its ACTC slice.
Massachusetts EITC Calculator for 2026: on $32,000 of earnings with 2 children, the federal EITC is $6,192 and the Massachusetts credit adds $2,477. All parameters from Rev. Proc. 2025-32 and state sources.
100% free · No sign-up · No daily limits · No watermarks · Processed in your browser — files never leave your device
Every earned-income and child credit available in Massachusetts for 2026, computed on your family: federal EITC, Massachusetts’s credit, the federal Child Tax Credit.
On the defaults ($32,000, single, 2 children): federal EITC $6,192, state credit $2,477, federal CTC $4,400.
The EITC phases out on the greater of earnings or AGI — the AGI field matters even if wages are modest.
Yes — the page models it as legislated for 2026.
The federal EITC is; state refundability is stated on the page wherever it differs.
What is missing, broken, or could be better on this tool? Tell us — we read every suggestion.
✅ Thanks — your suggestion has been received. Suggestions like yours shape what we build next.