Official Site of The State of New Jersey

Part-Year Residents

If you lived in New Jersey for only part of 2023, your NJEITC will be based on the number of months you were a New Jersey resident. For this calculation, 15 days or more is a month.

Prorate the amount of your federal EITC for the number of months you were a resident before calculating your NJEITC.

Example: You were a New Jersey resident for five months. Your federal EITC is $ 3,600. Calculate your NJEITC as follows:

• 1) 3,600 / 12 = 300
• 2) 300 X 5 = 1,500
• 3) 1,500 x .40 = 600

Your NJEITC is $600

Civil Union Couples

If you did not file a joint federal return, prepare a federal return as if you were married, filing jointly, and then calculate the amount of the federal EITC you would have been eligible to receive. Use that amount to calculate your New Jersey credit.