Delaware Earned Income Tax Credit

Beginning with tax year 2025, Delaware’s EITC allows taxpayers to choose between a non-refundable credit and a partially refundable one.¹

Delaware EITC took effect in tax year 2006 as a way for low to moderate income families in Delaware to keep more of what they earn with very little effort. The state EITC program, layered on top of the federal credit, can only be claimed by people who earn income through work.

Delaware’s EITC is partially refundable, taxpayers have the option to choose a non-refundable credit of up to 20% or a refundable EITC credit equal to up to 4.5% of the federal EITC, whichever is higher.

FAQ

How much is Delaware Earned Income Credit?

Can I get a refund if I owe no tax in Delaware?

If your Delaware EITC is $362 and you owe $0 in state income tax, and you receive the full $362 as a refund as illustrated in the table below:

To claim both the federal and Delaware’s EITC, you must first file a tax return — even if you do not owe any tax or are not required to do so because you had too little income.

How do I claim the Delaware EITC?

To claim the credit, file your Delaware resident return (Form 200-01) and complete Schedule II, Earned Income Tax Credit, for each child you claimed on your federal return. Attach it with the documents and supporting records listed in the instructions.

Delaware Division of Revenue 
Personal Income Tax Assistance
(302) 577-8200