In tax year 2022, the NYC EITC is increasing, shifting from a 5% cap of Federal EITC levels to 10% to 30% depending on filers’ income.

Under the City’s expansion of the EITC, a single parent with one child with an income of $14,750 will see the benefit increase from $187 to $933—a 400 percent increase. A married couple with two children and an income of $25,000 will see their New York City benefit increase from $308 to $925 under the City payment—a 200 percent increase. The expansion of EITC will help 800,000 New Yorkers who qualify to better afford essential items like food, rent, and utilities.

Families with incomes below $5,000 are eligible for the maximum expanded NYC EITC.

Applicants for the Earned Income Tax Credit 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 be age 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

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

You can no longer file an amended return for the 2018 tax year. The deadline to file was May 17, 2022.

You can't file an amended return to claim the EITC for tax years before 2018 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 2018.