Earned Income Tax Credit

The Earned Income Tax Credit (EITC) is a tax credit that can put money back in your pocket if you work and earn a low to moderate income.

Income requirements for the federal EITC

Your 2025 income must fall within these limits:

Household type

Annual income limit

Married with qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) children

Up to $68,675

Married without qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) children

Up to $26,214

Single with qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) children

Up to $61,555

Single without qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) children

Up to $19,104

Other federal requirements

• You must have a valid Social Security number
• Your investment income in 2025 must have been less than $11,950
• You must be between 25 and 64 years old if you don't have dependents (can be your children, stepchildren, foster children, or grandchildren)
• You can claim the EITC if your dependent(s) lived with you for more than half the year and you were legally separated at the end of 2025 or lived apart from your spouse for the last six months of 2025

Requirements for state and city credits

If you qualify for the federal EITC, you automatically qualify for New York State and City credits when you file your state taxes.

Not sure if you qualify? Use the IRS calculator (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant) to check your eligibility.

You must file your federal and New York State tax returns to claim tax credits.

If you earned $97,000 or less with qualifying (https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules#tests) dependents or $68,000 or less without, you can file for free through NYC Free Tax Prep (https://access.nyc.gov/programs/nyc-free-tax-prep) and keep your full refund. For more information, visit nyc.gov/taxprep (https://www.nyc.gov/site/dca/talk-money/file-your-taxes.page) or call 311 and ask for tax preparation assistance.

Youll need specific documents (https://www.nyc.gov/site/dca/talk-money/file-your-taxes-documents.page) to file your taxes, like W-2s, receipts, and ID.

Get additional information at nyc.gov/taxprep (https://www.nyc.gov/site/dca/talk-money/file-your-taxes.page), including frequently asked questions (https://www.nyc.gov/site/dca/talk-money/file-your-taxes-faqs.page).

Visit nyc.gov/taxprep

Learn more about free tax filing services in NYC, including frequently asked questions about tax credits (https://www.nyc.gov/site/dca/talk-money/get-tax-credit-information.page).

Call 311

Ask for tax preparation assistance.