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Division of Taxation

Child Tax Credit

Starting with Tax Year 2022, eligible 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 $500 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.

Eligibility Requirements for the Child Tax Credit

  • You must be a New Jersey resident for either all or part of Tax Year 2022;
  • You must have a valid Social Security number or Individual Tax Identification Number;
  • You must be allowed to claim the child as a deduction for the tax year for federal income tax purposes;
  • The child must be age 5 or younger by the end of the tax year;
  • You must have taxable income of $80,000 or less;
  • You cannot have a filing status of married filing separately. You must file as:
    • Single;
    • Married/civil union couple filing joint;
    • Head of household; or
    • Qualifying widow(er)/surviving civil union partner.

How to Claim the Child Tax Credit

You must complete and file Form NJ-1040 even if your gross income is below the filing requirement.

You can file your return electronically for free using the New Jersey Online Income Tax Filing system.

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.


Income Limits and Credit Amount

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 $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

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.


Documentation

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.

Child and Dependent Care Credit

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.

Applicable Laws and Rules

P.L. 2022, c.24; P.L. 2022, c.115; N.J.S.A. 54A:1-1 et. seq.


Last Updated: Thursday, 10/13/22