EITC applicants for tax year 2024 must meet the following requirements:

General Qualifications

To qualify for the 2024 EITC, you must:

• Have earned income in 2024 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 2024 from investments, such as rental property or stocks, the amount must be $11,600 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 $18,591
• Married, you must file jointly and earn less than $25,511

With Children

If you have children and are: 

• Single, you must earn less than $59,899
• Married, you must file jointly and earn less than $66,819

If you qualify, the maximum amount of the federal credit for Tax Year 2024 is:

• $632 with no qualifying children
• $4,213 with 1 qualifying child
• $6,960 with 2 qualifying children
• $7,830 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 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 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

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 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, EITC is 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

You can no longer file an amended return for the 2020 tax year. The deadline to file was May 17, 2024.

You can't file an amended return to claim the EITC for tax years before 2021 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 2021.