Earned Income Tax Credit

Cash & expenses | NYC Department of Consumer and Worker Protection (DCWP); Internal Revenue Service (IRS)

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The Earned Income Tax Credit (EITC) is a tax credit that can put money back in your pocket if you work and earn a low to moderate income.

Heads Up

  • On average, eligible New Yorkers receive $2,300 in combined federal, state, and city credits (the combined credit can be worth up to $11,000)
  • You can claim the EITC whether you work full time, part time, or are self-employed
  • Noncustodial parents may also qualify for state credits if they're current on child support payments
  • You must file a tax return to claim this credit – the deadline to file your 2025 return is April 15, 2026
  • Get help filing current and prior year returns through NYC Free Tax Prep (https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Faccess.nyc.gov%2Fprograms%2Fnyc-free-tax-prep%2F&data=05%7C02%7Cjlai%40nycopportunity.nyc.gov%7C96d0ff9d3a354deb363408de80735204%7C73d61799c28440228d4154cc4f1929ef%7C0%7C0%7C639089429963731382%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=%2FHfCuQksLW6eo9iP4lPKhtbMcBxKGE7EPgiflDSIJ7g%3D&reserved=0)

    • Eligibility

    Income requirements for the federal EITCYour 2025 income must fall within these limits:

  • Household type|Annual income limit
  • Married with qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) children|Up to $68,675
  • Married without qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) children|Up to $26,214
  • Single with qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) children|Up to $61,555
  • Single without qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) children|Up to $19,104
  • Other federal requirements
  • You must have a valid Social Security number
  • Your investment income in 2025 must have been less than $11,950
  • You must be between 25 and 64 years old if you don't have dependents (can be your children, stepchildren, foster children, or grandchildren)
  • You can claim the EITC if your dependent(s) lived with you for more than half the year and you were legally separated at the end of 2025 or lived apart from your spouse for the last six months of 2025Requirements for state and city creditsIf you qualify for the federal EITC, you automatically qualify for New York State and City credits when you file your state taxes.Not sure if you qualify? Use the IRS calculator (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant) to check your eligibility.

    Required Documents

    You’ll need specific documents (https://www.nyc.gov/site/dca/talk-money/file-your-taxes-documents.page) to file your taxes, like W-2s, receipts, and ID.

    How to Apply

    You must file your federal and New York State tax returns to claim tax credits. If you earned $97,000 or less with qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) dependents or $68,000 or less without, you can file for free through (https://access.nyc.gov/programs/nyc-free-tax-prep) NYC Free Tax Prep (https://www.nyc.gov/site/dca/talk-money/file-your-taxes.page) and keep your full refund. For more information, visit nyc.gov/taxprep or call 311 and ask for tax preparation assistance.

    Online

    You must file your federal and New York State tax returns to claim tax credits.If you earned $97,000 or less with qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) dependents or $68,000 or less without, you can file for free through (https://access.nyc.gov/programs/nyc-free-tax-prep) NYC Free Tax Prep (https://www.nyc.gov/site/dca/talk-money/file-your-taxes.page) and keep your full refund. For more information, visit nyc.gov/taxprep or call 311 and ask for tax preparation assistance.

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    Get additional information at nyc.gov/taxprep (https://www.nyc.gov/site/dca/talk-money/file-your-taxes.page) , including frequently asked questions (https://www.nyc.gov/site/dca/talk-money/file-your-taxes-faqs.page) .

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