Earned Income Tax Credit (EITC)

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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 EITC when filing tax returns. If you did not claim this credit for tax years 2018, 2019, or 2020, 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).

For returns before 2021, you are unable to claim EITC if you are married but filing separately.

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 (new for 2021)

You can get more information about EITC rules and free assistance with filing an amended tax return using the Tax Preparation page 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 Earned Income Tax Credit (EITC). Some taxpayers who received revised tax form letters have Tax ID Numbers but not Social Security Numbers. These people are not eligible for the EITC.

Applicants for the Earned Income Tax Credit 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 2019 through 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 is now available 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 of  the 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

Applicants for the Earned Income Tax Credit 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 2020 is:

  • $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

Applicants for the Earned Income Tax Credit for tax year 2019 must meet the following requirements:

General Qualifications

To qualify for the 2019 EITC, you must:

  • Have earned income in 2019 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 2019 from investments, such as rental property or stocks, the amount must be less than $3,600 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 $15,570
  • Married, you must file jointly and earn less than $21,370

With Children

If you have children and are: 

  • Single, you must earn less than $50,162
  • Married, you must file jointly and earn less than $55,952

If you qualify, the maximum amount of the Federal credit for Tax Year 2019 is:

  • $529 with no qualifying children
  • $3,526 with 1 qualifying child
  • $5,828 with 2 qualifying children
  • $6,557 with 3 or more qualifying children
  • You may be eligible for additional credits on your New York State and City taxes

Applicants for the Earned Income Tax Credit for tax year 2018 must meet the following requirements:

General Qualifications

To qualify for the 2018 EITC, you must:

  • Have earned income in 2018 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 2018 from investments, such as rental property or stocks, the amount must be less than $3,500 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 $15,270.
  • Married, you must file jointly and earn less than $20,950.

With Children

If you have children and are: 

  • Single, you must earn less than $49,194.
  • Married, you must file jointly and earn less than $54,884.

If you qualify, the maximum amount of the Federal credit for Tax Year 2018 is:

  • $519 with no qualifying children
  • $3,461 with 1 qualifying child
  • $5,716 with 2 qualifying children
  • $6,431 with 3 or more qualifying children
  • You may be eligible for additional credits on your New York State and City taxes

EITC Amended Return Notices

The Department of Finance (DOF) mailed EITC Amended Return Notices to customers that may qualify for the Earned Income Tax Credit for 2018.

You can get a translated version of the notice in Arabic, Bengali, Chinese, French, Haitian Creole, Korean, Polish, Russian, Spanish, and Urdu.

You can no longer file an amended return for the 2017 tax year. The deadline to file was April 15, 2021.

You can't file an amended return to claim the EITC for tax years before 2017 unless 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 2017.

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