Michigan joins other states that have enacted state-level earned income tax credits.

The Michigan Earned Income Tax Credit (EITC) is a refundable credit for 2011. The credit is 20 percent of the amount a person is allowed to claim for federal EITC amount for tax year 2011.The Michigan EITC will provide additional money to those who qualify under the federal EITC guidelines. In order to qualify for the EITC, you must meet the following rules set by the Internal Revenue Service (IRS):

• Have a valid Social Security number
• Have earned income from employment or self-employment
• Filing status cannot be married, filing separately
• Be a U.S. Citizen or resident alien all year, or a nonresident alien married to a U.S. citizen or resident alien filing a joint return
• Cannot be the qualifying child of another person
• Individuals with low wages who do not have a child might be able to claim this credit. If you do not have a qualifying child, you must:
  1. Be age 25 but under 65 at the end of the year,
  2. Live in the United States for more than half the year, and
  3. Not qualify as a dependent of another person
• Cannot file federal form 2555 or 2555-EZ (related to foreign earned income)
• Investment income must be $3,100 or less for tax year 2011.

In order to claim the Michigan EITC you must complete and file a federal 1040, 1040A or 1040EZ and be allowed to claim the federal EITC even if you are not required to file a federal or Michigan return. After you have determined your federal EITC, complete a Michigan form MI-1040. Enter the amount from one of these federal forms; 1040 line 64a, 1040A line 41a or 1040EZ line 9a - on the MI-1040 page 2, line 28a and enter 20 percent of the federal EITC on line 28b

IRS - EITC Qualifying Information

Note:
If you use tax preparation software to prepare your tax return, the software will assist you with determining or claiming the EITC.

Choose e-file and get your refund fast!

Resources & FAQs

-	Taxpayer Bill of Rights
-	FAQs
-	Michigan Statewide Earned Income Tax Credit Coalition
-	Michigan Outreach Initiative
-	Federal EITC Questions and Answers