All of the following are true regarding the Maryland Earned Income Credit, EXCEPT: To receive the Maryland Earned Income Credit, the taxpayer must be eligible for the federal credit. If the taxpayer is a part-year resident or a nonresident of Maryland, they may be entitled to a prorated share of the Maryland Earned Income Credit, if they have Maryland income. Some taxpayers may qualify for a refundable Maryland Earned Income Credit. The refundable amount of the Maryland Earned Income Credit may be carried forward to any other tax year