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New Jersey Earned Income Tax Credit (ETIC)

COVID-19 RELATED Information

Beginning on March 18th and continuing at least through March 31st, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 1st.

Our Call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. You may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.

You can file for free at New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.

We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.

Know NJEITC

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).

Filing Status

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 .

Parents swinging child
Qualifying Children (Dependents)

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
Income

You must have earned income to qualify for an NJEITC. Earned income includes:

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
Investment Income Limit

Investment income must be $3,600 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
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

Last Updated: Friday, 02/21/20