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Cash & Expenses

Tax credit for working individuals and families

Earned Income Tax Credit (EITC) | Internal Revenue Service (IRS)

1. How it Works

The EITC is a tax credit for qualifying families, noncustodial parents, and individuals who work full time or part time or are self-employed. There are federal, state, and New York City versions of the EITC.

  • File your 2024 tax return by April 15, 2025 to claim this credit.
  • On average, most eligible New Yorkers receive $2,300 in combined EITC credits. The combined credit can be worth up to $11,000.

2. Determine your eligibility

Federal EITC qualifications

  1. You have a valid Social Security Number.
  2. Your income, marital, and parental status in 2024 were one of these.
    • Married with qualifying children and earning up to $66,819
    • Married with no qualifying children and earning up to $25,511
    • Single with qualifying children and earning up to $59,899
    • Single with no qualifying children and earning up to $18,591
  3. You have qualifying children include biological children, stepchildren, foster children, and grandchildren.
    • If you have no children, the EITC is only available to filers between ages 25 and 64.
  4. Married filing separate: A spouse who is not filing a joint return may claim the EITC if:
    • you had a qualifying child who lived with you for more than half of the year; and
    • you were legally separated according to state law at the end of 2024 or you lived apart from your spouse for the last 6 months of 2024.
  5. You had investment income of less than $11,600 in 2024.

*If you’re still unsure if you qualify, the IRS has a calculator that can tell you if you qualify.

New York State EITC qualifications

New York City EITC qualifications

  • were a full-year or part-year New York City resident, and
  • claimed the federal earned income credit.

3. What you need to include

See a list of documents you’ll need to file your taxes and claim the EITC.

Next section:

4. How to Apply

4. How to apply

Apply online

File your federal taxes for free with getyourrefund.org to claim the federal EITC. You’ll also need to file your state tax refund separately to get the New York State and City EITC.

You can also get free tax filing help through NYC Free Tax Prep services.

File online

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More ways to get help with this program

Learn about tax credits that you can claim.

Find a VITA or TCE location

Call 800-906-9887 to find the nearest Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE).

Last Updated January 27, 2025