In general, you must meet the federal EITC requirements and claim a federal EITC to be eligible for the NJEITC. However, New Jersey does not follow the federal age limits for the NJEITC program. Residents who are at least 18 years old by the last day of the year may apply, with or without dependents.
To be eligible for the NJEITC for Tax Year 2022, you must:
You cannot be listed as a dependent on another tax return.
Important Information About NJEITC:
|Filing Status||Qualifying Children Claimed|
|0||1||2||3 or more|
|Single, Head of Household, or Widowed||$16,480||$43,492||$49,399||$53,057|
|Married Filing Jointly||$22,610||$49,622||$55,529||$59,187|
You must have earned income to qualify for an NJEITC. Earned income includes:
Examples of Income that are not considered earned income:
Investment Income Limit:
A qualifying child is a dependent whom is directly related to you by blood or by legal means (ex. marriage, adoption, fostering).
A qualifying child must also:
Examples of qualifying children (dependents)
To qualify for the NJEITC, you can use one of the following filing statuses:
Married Filing Separately
You can claim the NJEITC if you are married, not filing a joint return, had a qualifying child who lived with you for more than half of 2022, and you lived apart from your spouse for the last 6 months of 2022.
Civil Union Couples
You are eligible for an NJEITC only if you claim and are allowed a federal EITC. If you are not filing a joint New Jersey return, you must have had a qualifying child who lived with you for more than half of the tax year, and lived apart from your civil union partner for the last six months of the tax year.
If you file a joint or separate federal return, use the amount of your federal EITC to calculate your New Jersey credit.
If you did not file a joint or separate federal return, prepare a federal return using the same filing status as on your NJ-1040, and then calculate the amount of the federal EITC you would have been eligible to receive. Use that amount to calculate your New Jersey credit.
The maximum amount of credit for Tax Year 2022 is:
How to Claim NJEITC
Step 1: The NJEITC is a percentage of the federal EITC, so you need your federal EITC first.
18 years old without a dependent. To qualify, no one else can claim you on their tax return. Your NJEITC is a specific amount designated yearly; you do not need to calculate a federal EITC to determine your New Jersey percentage. For Tax Year 2022, the amount is $224.
Step 2: Once you know your federal EITC amount, you must file a New Jersey Resident Income Tax Return (Form NJ-1040) to claim the NJEITC. Even if your income is equal to or below the New Jersey filing threshold amount, you still need to file the return to show your income for the year and claim the credit. You cannot claim this credit on any other form.
Step 3: Wait for your refund!
If you get a letter asking for documentation, send everything in as requested, so we can get the credit sent out as quickly as possible.
If you need help, we are here!
Access one of the "Contact Us" options above. There are additional free preparation services for eligible EITC taxpayers.