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Earned Income Tax Credit (EITC)
The Federal and State Earned Income Tax Credits are 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 make work more attractive than welfare.
Workers who qualify for the EITC 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 and from New York State if their EITC is higher than the taxes they owe.
To be eligible for the Federal EITC, you must:
- Have worked full or part time at some point during the calendar year,
- Be a single or married person raising “qualified” children at home,
- Have income below *$33,241 (or $35,241 if married)—for families with one child,
- Have income below *$37,783 (or $39,783 if married)—for families with two or more children, or
- Be a worker between the ages of 25 and 65 and earn less than $12,590 (or $14,590 if married) for families with no children.
*These figures are based on 2007 levels and change every year.
For additional information, refer to the Earned Income Tax Credit Brochure (PUB# 4786, REV. 08/07), available in the following languages:
NOTE: Adobe Acrobat Reader® is required to view the brochures listed below. You can download the reader, available for free, at: http://www.adobe.com/products/acrobat/. If the format interferes with your ability to access any of the information, please e-mail the OTDA Public Information Officer at nyspio@otda.state.ny.us.


