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Division of Taxation

NJEITC Frequently Asked Questions

General Information

What is an Earned Income Tax Credit (EITC)?
The EITC or New Jersey Earned Income Tax Credit (NJEITC) is a benefit for working people who have low to moderate income. A tax credit means more money in your pocket. It reduces the amount of tax you owe and may also give you a refund.

The IRS denied my federal EITC. Do I still qualify for the NJEITC?

However, since Tax Year 2021, eligibility for the NJEITC was expanded to those 65 and older without dependents and to those as young as 18. If you are 18 and over, and the only reason you did not claim a federal EITC was because of your age, you may still qualify for an NJEITC.

Does the money from the EITC count as income when applying for or renewing my federal assistance benefits?
No. EITC refunds will not count against the resource/asset limits of federally-funded programs, such as SNAP, SSI, Medicaid, cash assistance, or public housing, for up to 12 months after the refund is received.

My fiance has a child from a previous marriage. They both live with me and I pay their expenses. Can I claim his child as a dependent for NJEITC?
No. The dependent must be related to you by blood, by marriage, or other legal means, such as adoption or foster care to be eligible. Once you and your fiance are legally married, you can claim his child as your dependent on your return for that year, as long as all other requirements are met.

I do not have any children. Can I still qualify for this credit?
Yes, if you meet the federal requirements for the program except for age. NJ allows taxpayers 18 and over, including those over 65, to file and claim a NJEITC if they meet all other federal requirements.

When Will I Get my NJEITC?
Many NJEITC claimants will receive their refund within our normal estimated processing times. However, some claimants may receive notices requesting additional information. You must respond to the notice and provide the requested information or we won't be able to apply the credit.

I Received a Letter

Can I resolve this over the phone?
No, you cannot resolve this matter over the phone. You must send us the requested documents. If you have any general questions, contact our Customer Service Center.

I claimed the credit last year and did not get a letter. Why am I receiving a letter this year?
There are many reasons why we send a request to verify EITC eligibility.

Examples include:

  • A change in your job;
  • Birth of a child; or
  • Change in marital status.

You may want to check to be sure you did receive an NJEITC in a previous year. If you have a copy of a previously filed New Jersey Tax return that shows an NJEITC, you may contact our Customer Service Center for more information.

I received a similar letter last year and have already sent you the Social Security cards and birth certificates. Do I need to send them again?
If we can confirm for you the required information is on file (by contacting our Customer Service Center), you do not need to send it again. You would only need to send in the year-specific information requested and Social Security cards/birth certificates for any new dependents you may be claiming.

I received a similar letter last year and never responded. Is it too late to send my information in?
No. You may still send in the requested information for review.

How do I get a Federal Record of Account or a Tax Account Transcript?

Make sure you receive and send us a Record of Account or a Tax Account Transcript. We cannot accept a Return Transcript or your federal tax return.

What is a Form W-2?
Your employer will send Form W-2 to you at the end of the year. This form contains your annual wages and the amount of taxes withheld on your behalf. We need the W-2 to verify your income.

What is a Form 1099?
You may receive Form 1099-misc or 1099-K to document payments you received from a trade or business (newspaper delivery, house/office cleaning, construction, ridesharing, hair stylists, etc.) that you reported income on Line 18, NJ-1040, Net Profits from Business. You need to send us any 1099 received except for a 1099-G from the New Jersey Department of Labor and Workforce Development. Unemployment compensation is not taxable income in New Jersey and should not appear on your NJ-1040.

What if I have a business, I am a consultant, or I am self-employed (child care, hair stylist, construction, etc.)?

You must submit the following information:

  • Your business name (if any), address, and the nature of your business. This can be a handwritten statement;
  • If you are registered with the Division of Taxation, submit your taxpayer registration number.

You also must provide a copy of one or more of the following:

  • Your Business License or Sales Tax Certificate of Authority;
  • Your website address;
  • Books, records, or ledgers showing expenses paid (such as supplies) as well as business income earned. Documents that support the entries in the records
  • Any 1099-MISC statements;
  • Copies of bank statements in the business's name;
  • Proof of business advertising.

We cannot approve an NJEITC if you do not produce adequate business records.

What is a Sales Tax Certificate of Authority (CA-1)?
If you are a vendor of taxable goods or services, you are required to register with New Jersey. The Sales Tax Certificate of Authority is your permit to collect Sales Tax. If you have a Sales Tax Certificate of Authority, send us a copy.

I do not want to send in the requested documents. What should I do?
If you do not send us the requested information, we cannot issue your Earned Income Tax Credit (EITC). You may still be eligible to a refund without an EITC. You can request to remove your Earned Income Tax Credit for any reason at any time. You must call our Customer Service Center at 609-292-6400 for assistance or write to the PO Box on your letter with your request, otherwise your refund could be severely delayed. Requests are permanent.

What if I don't respond?
If you do not provide the information we requested in the letter, we will not be able to process your refund. It's important that you respond with the requested documentation. We may delay future refunds if you do not respond.

Requested Documentation Alternatives

What if I don't have the Social Security cards?
You can send a copy of one of the following:

  • United States Passport or United States Passport Card
  • Birth Certificate issued by a U.S. State, County or Town
  • Consular Report of birth abroad or Certificate of Birth
  • Naturalization Certificate or Certificate of Citizenship
  • Permanent Resident Card (Green Card)
  • Medicare or Social Security Benefit Statement
  • United States Military orders

What if I don't have birth certificates for myself or dependent(s)?
We need to know your legal relationship to the dependents on your New Jersey tax return. If you are a biological parent:

  • A copy of the dependent's birth certificate which lists your name as the mother or father; or
  • Court documents or a paternity test result which proves your relationship to the dependent.

If you are claiming your sibling, niece/nephew, or a grandchild:

  • A copy of your birth certificate, the dependent's birth certificate, and the birth certificate of the dependent's parents; or
  • Proof of legal guardianship of the dependent.

If you are claiming an adopted or foster child:

  • A letter from an adoption agency or authorized placement agency; or
  • The Adoption Decree or Certificate, Amended Birth Certificate, or other court documents.

What if I cannot find my W-2 or 1099-MISC statements?
If you cannot find your W-2, you can send us a copy of:

  • Your final paystub(s) for the year you are claiming the credit;
  • A paycheck receipt or check stub for the year you are claiming the credit.

If you lost a 1099-MISC, you can send the documents above, or:

  • A statement from your employer;
  • On company letterhead; and
  • Signed by the owner/officer indicating your earnings for the year.

What if I am having trouble getting my Federal Record of Account and Tax Account Transcript?
There is no alternate for either of these documents. You must provide us with a copy of one of them for verification purposes. Contact the IRS with any issues regarding these records.

Last Updated: Tuesday, 12/05/23