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NJEITC FAQ
Prior Year NJEITC Information
Additional Information
Eligibility
To be eligible for the NJEITC, you must:
- Claim and be allowed a federal Earned Income Tax Credit for the same tax year;
- Be a resident of this state who works or earns income;
- Have a qualifying child or be at least 25 years old and under 65;
- Meet the income limits for your filing status; and
- Have a valid Social Security number (This includes your spouse and any qualifying child you list on your tax return).
To qualify, you can be a single individual or a married/CU couple who is filing a joint tax return .
You cannot claim an NJEITC if your filing status is Married/CU Couple, Filing Separately .
A qualifying child is a dependent whom is directly related to you by blood or by legal means (ex. marriage, adoption, fostering).
A qualifying child must also:
- Have a valid Social Security number; and
- Live with you for more than half of the year; and
- Be younger than you (or your spouse/CU partner if filing jointly); and
- Be under age 19 at end of the calendar year; or
- Be under the age of 24 at the end of the calendar year and a full-time student; or
- Be totally and permanently disabled at any time in the tax year (at any age).
Examples of qualifying children (dependents)
- Son
- Daughter
- Stepson
- Stepdaughter
- Brother
- Sister
- Stepbrother
- Stepsister
- Half-brother/sister
- Grandchild
- Nieces/nephews
- Foster child
- Adopted child
You must have earned income to qualify for an NJEITC. Earned income includes:
- Wages from a job;
- Partnership income;
- Long-term disability benefits received prior to minimum retirement age;
- Self-Employment income (Net profits from business);
- You own or operate a business or a farm; or
- You are a minister or member of a religious order
Examples of Income that are Not Earned Income:
- Pay received for work while an inmate in a penal institution
- Interest and dividends
- Retirement income
- Social security
- Unemployment benefits
- S Corporation income
- Alimony
- Child support.
Earned Income and Limits
| Filing Status | Qualifying Children Claimed | |||
|---|---|---|---|---|
| 0 | 1 | 2 | 3 or More | |
| Single, Head of Household or Widowed | $15,570 | $41,094 | $46,703 | $50,162 |
| Married Filing Jointly | $21,370 | $46,884 | $52,493 | $55,952 |
Investment Income Limit
Investment income must be $3,500 or less for the year.
Maximum Credit Amounts
The maximum amount of credit for Tax Year 2019 is:
- $2,557 with three or more qualifying children
- $2,273 with two qualifying children
- $1,375 with one qualifying child
- $206 with no qualifying children
Last Updated: Friday, 01/03/20
