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The Earned Income Tax Credit (EITC) is a refundable credit that returns federal, State, and City tax dollars to qualifying families and individuals.
Eligible taxpayers may claim the EITCwhen filing tax returns. If you did not claim this credit for tax years 2020, 2021, or 2022, you can still file amended tax returns. You have 3 years from the due date of the original return or 2 years from the tax payment date, whichever is later, to file Form 1040X with the Internal Revenue Service (IRS).
EITC also has special rules for:
- Members of the military
- Members of the clergy
- Taxpayers with certain types of disability income
- Children with certain disabilities
- Married couples filing separately
If you are filing as married filing separate for returns before 2022, please use the IRS's interactive toolto determine your eligibility.
You can get more information about EITC rules and free help with filing an amended tax return on theTax Preparationpage or at irs.gov. You must submit your amended tax return to the IRS. Do not send it to the Department of Finance.
Tax ID
Only taxpayers with a Social Security number valid for employment can claim the EITC. Some taxpayers who received revised tax form letters have Tax ID Numbers but not Social Security numbers. These people are not eligible.
EITC applicants for tax year 2023 must meet the following requirements:
General Qualifications
To qualify for the 2023 EITC, you must:
- Have earned income in 2023 through full- or part-time work or self-employment.
- Be legally authorized to work in the United States.
- Have a valid Social Security number.
If you earned income in 2023 from investments, such as rental property or stocks, the amount must be $11,000 or less to qualify for the EITC.
Without Children
If you have no children, you must be between the ages of 25 and 64.
If you are:
- Single, you must earn less than $17,640
- Married, you must file jointly and earn less than $24,210
With Children
If you have children and are:
- Single, you must earn less than $56,838
- Married, you must file jointly and earn less than $63,398
If you qualify, the maximum amount of the federal credit for Tax Year 2023 is:
- $600 with no qualifying children
- $3,995 with 1 qualifying child
- $6,604 with 2 qualifying children
- $7,430 with 3 or more qualifying children
- You may be eligible for additional credits on your New York State and City taxes.
EITC applicants for tax year 2022 must meet the following requirements:
General Qualifications
To qualify for the 2022 EITC, you must:
- Have earned income in 2022 through full- or part-time work or self-employment.
- Be legally authorized to work in the United States.
- Have a valid Social Security number.
If you earned income in 2022 from investments, such as rental property or stocks, the amount must be $10,300 or less to qualify for the EITC.
Without Children
If you have no children, you must beage 19 or older.
If you are:
- Single, you must earn less than $16,480
- Married, you must file jointly and earn less than $22,610
With Children
If you have children and are:
- Single, you must earn less than $53,057
- Married, you must file jointly and earn less than $59,187
If you qualify, the maximum amount of the federal credit for Tax Year 2022 is:
- $560 with no qualifying children
- $3,733 with 1 qualifying child
- $6,164 with 2 qualifying children
- $6,935 with 3 or more qualifying children
- You may be eligible for additional credits on your New York State and City taxes
EITC applicants for tax year 2021 must meet the following requirements:
General Qualifications
To qualify for the 2021 EITC, you must:
- Have earned income in 2021 or 2019through full- or part-time work or self-employment.You can use your 2019 OR 2021 income to see which gets you the largest EITC when you file your taxes.
- Be legally authorized to work in the United States.
- Have a valid Social Security number.
If you earned income in 2021 from investments, such as rental property or stocks, the amount must $10,000 or less to qualify for the EITC.
Without Children
If you have no children, the EITC isavailable to filers as young as 19 to 65 and older. Exceptions: A qualified former foster youth or homeless youth may claim the credit at 18, and students (half time or more), must be at least 24.
If you are:
- Single, you must earn less than $21,430
- Married, you must file jointly and earn less than $27,380
With Children
If you have children and are:
- Single, you must earn less than $51,464
- Married, you must file jointly and earn less than $57,414
If you qualify, the maximum amount ofthe federal credit for Tax Year 2021 is:
- $1,502 with no qualifying children
- $3,618 with 1 qualifying child
- $5,980 with 2 qualifying children
- $6,728 with 3 or more qualifying children
- You may be eligible for additional credits on your New York State and City taxes
EITC applicants for tax year 2020 must meet the following requirements:
General Qualifications
To qualify for the 2020 EITC, you must:
- Have earned income in 2020 through full- or part-time work or self-employment.
- Be legally authorized to work in the United States.
- Have a valid Social Security number.
If you earned income in 2020 from investments, such as rental property or stocks, the amount must be less than $3,650 to qualify for the EITC.
Without Children
If you have no children, you must be between the ages of 25 and 64.
If you are:
- Single, you must earn less than $15,820
- Married, you must file jointly and earn less than $21,710
With Children
If you have children and are:
- Single, you must earn less than $50,954
- Married, you must file jointly and earn less than $56,844
If you qualify, the maximum amount of the federal credit for Tax Year 2020is:
- $538 with no qualifying children
- $3,584 with 1 qualifying child
- $5,920 with 2 qualifying children
- $6,660 with 3 or more qualifying children
- You may be eligible for additional credits on your New York State and City taxes
You can no longer file an amended return for the 2019tax year. The deadline to file was July 17, 2023.
You can't file an amended return to claim the EITC for tax years before 2019unless you can prove you were financially disabled as defined by the IRS. If you think you're eligible, you should get the necessary documentation and submit it, along with an original Form 1040X, directly to the IRS. The Department of Finance can't assist you with filings before 2019.
