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Earned Income Tax Credits (EITC)
Information on the following tax credit programs: Earned Income Tax Credits, Earned Income Credits Advance Payment, New York State Noncustodial Parent Earned Income Tax Credit, Child Tax Credits and Child and Dependent Care Tax Credits.
- Federal, New York State and New York City Earned Income Tax Credits (EITCs) - Refundable tax benefits for working people with low or moderate incomes. They have several important purposes: to reduce the tax burden on these workers, to supplement wages, and to provide a genuine incentive for working.
- Earned Income Credits (EIC) Advance Payment - The EIC Advance Payment allows an eligible worker to get part of his/her Federal Earned Income Tax Credit (EITC) payments over the course of the year in his/her paycheck. There is no Advance EIC for the State tax credit.
- New York State Noncustodial Parent Earned Income Tax Credit - This Earned Income Tax Credit is just one of a number of New York State initiatives to address the needs of young, low-income working fathers in an attempt to help them become more involved in the economic and social well-being of their children.
- Child Tax Credits - The Federal Child Tax Credit and Additional Child Tax Credit are tax benefits offered by the federal government for taxpayers raising dependent children under the age of 17. New York’s Empire State Child Tax Credit is a refundable credit for full-year New York State residents with children who qualify for the Federal Child Tax Credit and are at least four years of age.
- Child and Dependent Care Tax Credits - The Federal Child and Dependent Care Credit is a tax benefit offered by the federal government. New York State and New York City also offer a Child and Dependent Care Credit that helps more low-income families because, unlike the federal credit, it is refundable.
Federal and New York State EITC
Workers who qualify for the EITCs and file Federal and State tax returns can get back some or all of the income tax that was withheld during the year. They may also get extra cash back from the IRS, New York State and New York City if their EITCs are higher than the taxes they owe. The receipt of EITC is not automatic. Even if you are not required to file a tax return, a return must be filed to claim the credit.
To be eligible for the Federal and New York State EITC, you must:
- Have income below $35,463 (or $40,463 if married filing jointly) – for families with one child;
- Have income below $40,295 (or $45,295 if married filing jointly) – for families with two children;
- Have income below $43,279 (or $48,279 if married filing jointly) – for families with three or more children, or
- Be a worker between the ages of 25 and 65 and earn less than $13,440 (or $18,440 if married filing jointly) for families with no children.
*These figures are based on 2009 levels and change every year.
Combined Federal and State EITC Refund Levels
| Number of Qualifying Children | May Be Eligible for up to: |
|---|---|
| 0 | $569 |
| 1 | $3,955 |
| 2 | $6,536 |
| 3 | $7,354 |
New York City EITC
Some families may also get a New York City EITC. To be eligible for the New York City EITC you must, in addition to the above requirements:
- Be a full-year or part-year resident of New York City,
- Claim the federal earned income tax credit, and
- File a New York State income tax return.