Division of TaxationEligible New Jersey residents can claim a refundable Child Tax Credit on their New Jersey Resident Income Tax Return (Form NJ-1040). The credit amount can be up to $1,000 for each dependent child age 5 or younger that is claimed on Form NJ-1040. The credit reduces any tax owed and can result in an increased refund for the taxpayer.
Claim your NJ Child Tax Credit with SimpleFile
If you are required to file a resident return, complete and file Form NJ-1040. You can file your return electronically for free using the New Jersey Online Income Tax Filing system.
If you are not required to file a resident return, you can use SimpleFile to claim the NJ Child Tax Credit by providing only your household information.
If you need assistance preparing your New Jersey Resident Income Tax return, volunteers are available to offer free Income Tax preparation at sites throughout the state.
How to Claim the New Jersey Child Tax Credit with SimpleFile
The Child Tax Credit amounts below are for full-year residents.
|
|
|
|---|---|
| If the taxable income is: | The credit per child is: |
| $30,000 or less | $1,000 |
| Over $30,000 but not over $40,000 | $800 |
| Over $40,000 but not over $50,000 | $600 |
| Over $50,000 but not over $60,000 | $400 |
| Over $60,000 but not over $80,000 | $200 |
Part-year residents: If you lived in New Jersey for only part of the tax year, your Child Tax Credit will be prorated based on the number of months you were a New Jersey resident. One month constitutes 15 days or more.
|
|
|
|---|---|
| If the taxable income is: | The credit per child is: |
| $30,000 or less | $1,000 |
| Over $30,000 but not over $40,000 | $800 |
| Over $40,000 but not over $50,000 | $600 |
| Over $50,000 but not over $60,000 | $400 |
| Over $60,000 but not over $80,000 | $200 |
|
|
|
|---|---|
| If the taxable income is: | The credit per child is: |
| $30,000 or less | $1,000 |
| Over $30,000 but not over $40,000 | $800 |
| Over $40,000 but not over $50,000 | $600 |
| Over $50,000 but not over $60,000 | $400 |
| Over $60,000 but not over $80,000 | $200 |
| If the taxable income is: | The credit per child is: |
|---|---|
| $30,000 or less | $500 |
| Over $30,000 but not over $40,000 | $400 |
| Over $40,000 but not over $50,000 | $300 |
| Over $50,000 but not over $60,000 | $200 |
| Over $60,000 but not over $80,000 | $100 |
You do not need to include any supporting documents with your NJ-1040. However, you may be asked to submit documentation after your return is processed and reviewed.
You can find more information on how to claim the Child Tax Credit in the NJ-1040 Instructions.
The Child Tax Credit is different from the Child and Dependent Care Credit. If you are eligible for both credits, you can claim both of them on your Form NJ-1040.