Key Takeaways
• Massachusetts requires a valid SSN to qualify for the state Earned Income Tax Credit as of July 2025.
• Immigrants filing with ITINs remain ineligible for EITC and federal Child Tax Credit for children without SSNs.
• New Child and Family Tax Credit introduced, but immigration eligibility details are currently unclear.
Massachusetts has long been home to a diverse immigrant population, with families from around the world contributing to the state’s economy and communities. As of July 10, 2025, there have been important updates and ongoing discussions about tax benefits and credits available to immigrants living in Massachusetts. Understanding these changes is essential for families, tax preparers, and advocates who want to make sure everyone receives the support they are eligible for.
This update provides a clear summary of what has changed, who is affected, effective dates, required actions, and the implications for pending and future applications. It focuses on the Earned Income Tax Credit, the Child Tax Credit, and other state-level programs, with special attention to how these rules impact immigrants in Massachusetts.
Summary of Recent Changes and Current Status
As of July 2025, the main tax benefits and credits available to residents in Massachusetts include the state Earned Income Tax Credit (EITC), the federal Child Tax Credit (CTC), and a new Child and Family Tax Credit. While these programs are designed to help working families, immigrants—especially those without a Social Security Number (SSN)—face unique barriers to accessing these benefits.
The most significant update is that, despite ongoing advocacy, Massachusetts still requires a valid SSN to qualify for the state EITC. This means that many immigrants who file taxes using an Individual Taxpayer Identification Number (ITIN) remain excluded from this important credit. There have been no changes to this rule as of July 2025, but advocacy efforts continue.
Who Is Affected by These Rules?
The eligibility rules for tax credits in Massachusetts have a direct impact on thousands of immigrant families:
- Immigrants with a valid SSN: Eligible for the Massachusetts EITC and may qualify for the federal Child Tax Credit if their children also have SSNs.
- Immigrants who file taxes with an ITIN: Not eligible for the Massachusetts EITC or the federal Child Tax Credit for children without SSNs.
- Mixed-status families: Families where some members have SSNs and others have ITINs may receive partial benefits, depending on who qualifies.
- Senior immigrants: May be eligible for the Senior Circuit Breaker Credit if they meet age and residency requirements, but immigration status may still affect eligibility.
Effective Dates
All information in this update is current as of July 10, 2025. The rules described here apply to tax returns filed for the 2024 tax year and any pending applications as of this date. Any future changes to eligibility or program rules will be announced by the Massachusetts Department of Revenue and other official sources.
Earned Income Tax Credit (EITC) in Massachusetts
The Earned Income Tax Credit is a refundable tax credit designed to support low- and moderate-income working families. In Massachusetts, the state EITC is set at 40% of the federal EITC amount. This means that if you qualify for the federal EITC, you can receive an additional 40% of that amount from the state.
Key Points:
– Eligibility: To qualify for the Massachusetts EITC, you must first qualify for the federal EITC. This requires a valid SSN for you, your spouse (if filing jointly), and any children you claim.
– Exclusion of ITIN Filers: Immigrants who file taxes using an ITIN are not eligible for the Massachusetts EITC. This rule excludes about 21,000 to 26,000 households, or 61,000 to 76,000 individuals, from receiving this credit.
– Refundable Credit: The EITC is refundable, which means you can receive the credit as a refund even if you owe no taxes.
– Advocacy for Change: Community groups and policy advocates are working to expand EITC eligibility to ITIN filers. If this change happens, it could cost the state between $22.6 million and $28 million each year, but it would help thousands of immigrant families.
What Has Changed?
There have been no changes to EITC eligibility for ITIN filers as of July 2025. The requirement for a valid SSN remains in place.
Required Actions:
– If you have a valid SSN and meet the income requirements, you should claim the EITC on your state and federal tax returns.
– If you file with an ITIN, you are not eligible for the EITC at this time. Stay informed about possible future changes by checking the Massachusetts Department of Revenue website.
Implications for Pending Applications:
– Applications or amended returns filed by ITIN holders for the EITC will not be approved under current rules.
– If you are waiting for a policy change, continue to file your taxes and keep records, as future changes could allow for retroactive claims.
Child Tax Credit (CTC) and State Child and Family Tax Credit
The federal Child Tax Credit is another important benefit for working families. However, it has strict rules about who can claim it, especially when it comes to immigration status.
Federal Child Tax Credit:
– Eligibility: To claim the federal CTC, the child must have a valid SSN. Parents can have an ITIN, but the child must have an SSN.
– Limitations for Immigrants: Many immigrant families cannot claim the CTC if their children do not have SSNs. This rule affects mixed-status families and those with children who are not U.S. citizens or permanent residents.
Massachusetts State-Level Child Tax Credits:
– No Separate State CTC: Massachusetts does not have a state-level Child Tax Credit that is different from the federal program.
– Child and Family Tax Credit: Massachusetts has introduced a new Child and Family Tax Credit. This credit is available to residents who file a state tax return, but there is no clear information yet about whether ITIN filers are eligible. The rules for this credit do not specifically address immigration status.
What Has Changed?
– The new Child and Family Tax Credit is now available, but eligibility details for immigrants remain unclear.
– There have been no changes to the federal CTC rules as of July 2025.
Required Actions:
– If you have children with valid SSNs, claim the federal CTC on your federal tax return.
– For the Massachusetts Child and Family Tax Credit, file your state tax return and check the latest eligibility guidelines. If you are unsure, seek help from a local tax assistance program.
Implications for Pending Applications:
– If you have already filed for the Child and Family Tax Credit and are waiting for a decision, your eligibility may depend on your immigration status and the SSNs of your children.
– Stay updated on any new guidance from the Massachusetts Department of Revenue.
Other State-Level Tax Credits and Programs
In addition to the EITC and Child Tax Credit, Massachusetts offers other tax credits that may benefit immigrants, depending on their situation.
Senior Circuit Breaker Credit:
– Eligibility: This credit is for seniors aged 65 or older who meet certain income and residency requirements.
– Immigrant Eligibility: The rules do not specifically mention immigration status. However, you must file a state tax return to claim the credit, and your eligibility may depend on your legal status.
Other Programs:
– Massachusetts offers various tax deductions and credits for education, property taxes, and other expenses. Eligibility for these programs often depends on residency, income, and sometimes immigration status.
What Has Changed?
– No major changes have been made to these programs as of July 2025.
Required Actions:
– Review the eligibility requirements for each program on the Massachusetts Department of Revenue website.
– If you are a senior or have other special circumstances, consider speaking with a tax advisor or visiting a Volunteer Income Tax Assistance (VITA) site for help.
Implications for Pending Applications:
– If you have applied for the Senior Circuit Breaker Credit or other state programs, your application will be reviewed based on current rules.
Advocacy and Future Policy Changes
There is strong advocacy in Massachusetts to expand tax credits like the EITC to include ITIN filers. Supporters argue that excluding ITIN filers goes against the purpose of these credits, which is to help working families and reduce poverty. According to analysis by VisaVerge.com, extending the EITC to ITIN filers could support up to 76,000 residents and improve economic stability for many low-income families.
Current Advocacy Efforts:
– Community organizations, such as the Greater Boston Food Bank and the Massachusetts Budget and Policy Center, are leading efforts to change the law.
– Policy proposals have been introduced in the state legislature, but as of July 2025, no changes have been approved.
What Could Change in the Future?
– If Massachusetts extends the EITC to ITIN filers, thousands of immigrant families would become eligible for this important credit.
– The cost to the state would be between $22.6 million and $28 million per year, but the economic benefits for families could be significant.
What Should Immigrants Do Now?
– Continue to file your taxes each year, even if you are not currently eligible for certain credits. Filing taxes helps build a record that could be important if rules change in the future.
– Stay informed about policy changes by checking official sources and community organizations.
– Seek help from local VITA sites or trusted tax advisors if you have questions about your eligibility.
Practical Guidance for Immigrants in Massachusetts
If you are an immigrant living in Massachusetts, here are some practical steps you can take to make sure you receive all the tax benefits you are eligible for:
- Check Your SSN or ITIN Status:
- If you have a valid SSN, you may be eligible for the EITC and other credits.
- If you file with an ITIN, you are not currently eligible for the EITC, but you should still file your taxes.
- File Your Taxes Every Year:
- Filing taxes is important for building a record of your income and residency.
- Even if you do not owe taxes, filing can help you qualify for future benefits.
- Claim All Credits You Qualify For:
- Review the eligibility rules for each credit.
- Claim the federal Child Tax Credit if your children have SSNs.
- Apply for the Child and Family Tax Credit on your state return, and check for updates on eligibility.
- Seek Help If Needed:
- Visit a local VITA site for free tax help.
- Contact the Massachusetts Department of Revenue for official information and assistance.
- Stay Informed About Policy Changes:
- Advocacy efforts are ongoing, and rules may change in the future.
- Follow updates from trusted organizations and official government sources.
Economic and Social Impact
Immigrants in Massachusetts contribute greatly to the state’s economy. In 2023, they paid an estimated $20.4 billion in taxes. However, many receive fewer benefits due to eligibility restrictions based on immigration status. This creates challenges for families who work hard and pay taxes but cannot access the same support as others.
Extending tax credits like the EITC to ITIN filers would help address these inequities. It would provide direct financial support to families who need it most, helping them pay for basic needs like food, housing, and childcare. It would also strengthen local communities by increasing economic stability and reducing poverty.
Conclusion and Next Steps
As of July 2025, the main tax benefits and credits available to immigrants in Massachusetts include the state Earned Income Tax Credit, the federal Child Tax Credit, and the new Child and Family Tax Credit. However, strict eligibility rules mean that many immigrants—especially those who file taxes with an ITIN—are excluded from these programs.
If you are an immigrant in Massachusetts, it is important to:
– File your taxes every year, even if you are not eligible for all credits.
– Check your eligibility for each program and claim all credits you qualify for.
– Stay informed about possible future changes to tax credit rules.
– Seek help from trusted sources if you have questions or need assistance.
For the most up-to-date information on tax credits and eligibility, visit the Massachusetts Department of Revenue website. Community organizations and advocacy groups are working hard to expand access to these important benefits, and future policy changes could bring new opportunities for immigrant families in Massachusetts.
By staying informed and taking action, immigrants can make sure they receive the support they deserve while helping to build a stronger, more inclusive Massachusetts for everyone.
Learn Today
Earned Income Tax Credit (EITC) → A refundable tax credit supporting low- and moderate-income working families, based on earned income and valid SSNs.
Social Security Number (SSN) → A unique nine-digit number issued to U.S. citizens and eligible residents for tax and employment purposes.
Individual Taxpayer Identification Number (ITIN) → A tax processing number issued to people who are not eligible for an SSN but must file U.S. taxes.
Child Tax Credit (CTC) → A federal tax credit for families with children who have valid SSNs, reducing tax liability or providing refunds.
Massachusetts Department of Revenue → State agency responsible for tax collection, administration, and providing guidance on eligibility and credits.
This Article in a Nutshell
Massachusetts immigrants face strict tax credit rules in 2025. The state EITC demands SSNs, excluding many ITIN filers. New Child and Family Tax Credit offers hope, but immigrant eligibility is uncertain. Advocacy continues to expand access, ensuring immigrant families receive essential economic support and credit benefits statewide.
— By VisaVerge.com
