Schedule CT-EITC: Connecticut Earned Income Tax Credit (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Schedule CT-EITC calculates the 2024 Connecticut Earned Income Tax Credit using the federal earned income credit you claimed. It reports qualifying child information, certain wage and self-employment income details, and the Connecticut credit amount to enter on Form CT-1040 or Fo
Who files this form
Use Schedule CT-EITC to claim the Connecticut earned income tax credit for 2024. The form requires that you claimed the federal earned income credit for 2024 and that your investment income was not greater than $11,600.
If you were a Connecticut nonresident or part-year resident during 2024, you do not qualify for this credit. The form directs you to file Form CT-1040NR/PY instead.
If you already filed your 2024 Form CT-1040, you must use Form CT-1040X to claim the credit.
What you'll need
Have the following forms and information available, as applicable:
- Your Social Security number.
- Your 2024 federal Form 1040 or Form 1040-SR, including the federal earned income credit on Line 27.
- Form CT-1040 or Form CT-1040X, to which you must attach the completed schedule.
- Federal Schedule EIC if you claimed qualifying children. You will need each listed child's name, Social Security number, birth year, relationship to you, months living with you, and any student or disability designation shown on that schedule.
- Forms W-2 and 1099 for wage amounts and employer or payer identification numbers.
- If you were self-employed or had income not reported on a W-2 or 1099, business federal and Connecticut tax identification numbers and income or loss amounts for Lines 7a through 7c.
- If you filed jointly for federal taxes but separately for Connecticut, your separate federal adjusted gross income from Form CT-1040, Line 1, and joint federal adjusted gross income from federal Form 1040 or Form 1040-SR, Line 11.
How to file
Complete the 2024 schedule in blue or black ink.
- Answer the eligibility questions on Lines 1 through 3.
- If you claimed qualifying children on federal Schedule EIC, complete Line 5 with information for up to three children. Otherwise, skip to Line 6.
- Complete the wage and other income questions on Lines 6 and 7. If Connecticut income tax was withheld, enter the W-2 and 1099 information on Form CT-1040, Lines 18a through 18f.
- Enter your federal earned income credit on Line 8 and multiply it by 40% on Line 10.
- If you filed a joint federal return but a separate Connecticut return, complete Lines 12 through 15. Otherwise, skip to Line 16.
- Enter the final credit on Line 16 and on Form CT-1040, Line 20a, or Form CT-1040X, Line 22a.
Attach the completed schedule to the back of Form CT-1040 or Form CT-1040X. Do not use staples. The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Leaving out the attachment: The form warns that your credit will be disallowed if you do not attach the completed Schedule CT-EITC to the back of Form CT-1040 or Form CT-1040X.
- Using the wrong year's schedule: Forms are year-specific. Use the 2024 form for the 2024 tax year to avoid processing delays.
- Using the wrong ink or staples: Complete the form only in blue or black ink, and do not use staples.
- Claiming the credit after a stop instruction: You do not qualify if you were a nonresident or part-year resident during 2024, did not claim the 2024 federal earned income credit, or had investment income greater than $11,600.
- Not amending an already-filed return: If you already filed your 2024 Form CT-1040, the form requires Form CT-1040X to claim the credit.
Questions people ask
How is the Connecticut credit calculated?
Line 10 is 40% of the federal earned income credit reported on Line 8. A separate calculation applies if you filed jointly for federal taxes but separately for Connecticut.
What if I did not claim qualifying children on federal Schedule EIC?
Answer “No” on Line 4 and skip to Line 6. The form does not tell you to stop solely because you did not claim qualifying children.
Can I claim the credit if I already filed my 2024 Connecticut return?
Yes, if you qualify. If you already filed Form CT-1040, you must file Form CT-1040X to claim the credit and attach the completed schedule.
What if my federal return was joint but my Connecticut return is separate?
Complete Lines 12 through 15. Divide your separate federal adjusted gross income by your joint federal adjusted gross income. If the separate amount is equal to or greater than the joint amount, enter 1.0000. Multiply the credit on Line 10 by that ratio, and carry the result to Line 16.