Individual Income Tax
Earned Income Credit (En Español)

  1. What is the Wisconsin earned income credit?
  2. Do I qualify for the Wisconsin earned income credit?
  3. How is the Wisconsin earned income credit figured?
  4. Where can I find more information about the federal earned income credit?

  1. What is the Wisconsin earned income credit?

    The Wisconsin earned income credit is a special tax benefit for certain working families with at least one qualifying child. The earned income credit is refundable. This means that even workers who did not earn enough wages to have Wisconsin taxes withheld can receive the credit.

  2. Do I qualify for the Wisconsin earned income credit?

    To qualify for Wisconsin earned income credit for 2013, you must meet all of the following requirements:

    • Qualify for the federal earned income credit.
    • Have at least one qualifying child. The federal definition of a "qualifying child" applies for Wisconsin purposes.
    • Be a full-year Wisconsin resident.
    • File a joint return if you are married.

      Exception: You may claim the credit on a separate return if:
      • You paid more than half the cost of keeping up a home for the year,
      • Your spouse did not live in that home during the last six months of the year, and
      • The home was, for more than half of the year, the principal home of your child for whom you are entitled to claim an exemption for federal income tax purposes.
  3. How is the Wisconsin earned income credit figured?

    The Wisconsin earned income credit is based on a percentage of the federal credit.

    Number of Qualifying Children Percentage of Federal Credit for 2013
    0 No credit available
    1 4% of federal credit
    2 11% of federal credit
    3 or more 34% of federal credit
  4. Where can I find more information about the federal earned income credit?

    More information about the federal earned income credit is available from the Internal Revenue Service:

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Individual Income Tax Assistance
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
Email: DORIncome@revenue.wi.gov

Page last updated November 27, 2013