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Division of Taxation

Prior Year New Jersey Earned Income Tax Information

To be eligible for the NJEITC for Tax Year 2022, you must:

  • Be a New Jersey resident who works or earns income;
  • Be at least 18 years old, with or without a qualified dependent;
  • Meet the federal income limits for your filing status and claimed dependents;
  • Have a valid Social Security number (This includes your spouse and any qualifying dependent you list on your tax return); and
  • File a New Jersey Resident Income Tax Return (NJ-1040), even if your New Jersey gross income is below the filing threshold.

Note: You cannot be listed as a dependent on another tax return.

Filing Status Qualifying Children Claimed
  0 1 2 3 or more
Single, Head of Household, or Widowed $16,480 $43,492 $49,399 $53,057
Married Filing Jointly $22,610 $49,622 $55,529 $59,187


To be eligible for the NJEITC, you must:

  • Claim and be allowed (or would claim and be allowed if you met the age limit) a federal Earned Income Tax Credit for the same tax year;
  • Be a resident of this state who works or earns income;
  • Have a qualifying child or be at least 18 years old;
  • Meet the income limits for your filing status; and
  • Have a valid Social Security number (This includes your spouse and any qualifying child you list on your tax return).

Note: You must not be listed as a dependent on another tax return.

Maximum Income Amounts
Filing Status Qualifying Children Claimed
  0 1 2 3 or more
Single, Head of Household, or Widowed $21,430 $42,158 $47,915 $51,464
Married Filing Jointly $27,380 $48,108 $53,865 $57,414

The maximum amount of credit for Tax Year 2021 is 40% of the federal Earned Income Tax Credit:

  • $2,691 with three or more qualifying children
  • $2,392 with two qualifying children
  • $1,447 with one qualifying child
  • $601 with no qualifying children

To be eligible for the NJEITC, you must:

  • Claim and be allowed (or would claim and be allowed if you met the age limit) a federal Earned Income Tax Credit for the same tax year;
  • Be a resident of this state who works or earns income;
  • Have a qualifying child or be at least 21 years old and under 65;
  • Meet the income limits for your filing status; and
  • Have a valid Social Security number (This includes your spouse and any qualifying child you list on your tax return).
Maximum Income Amounts
Filing Status Qualifying Children Claimed
  0 1 2 3 or more
Single, Head of Household, or Widowed $15,820 $41,756 $47,440 $50,954
Married Filing Jointly $21,710 $47,646 $53,330 $56,844

The maximum amount of credit for Tax Year 2020 is 40% of the federal Earned Income Tax Credit:

  • $2,664 with three or more qualifying children
  • $2,368 with two qualifying children
  • $1,434 with one qualifying child
  • $215 with no qualifying children

To be eligible for the NJEITC, you must:

  • File for and receive a federal Earned Income Credit for the same tax year;
  • Be a resident of this state who works or earns income;
  • Have a qualifying child or be at least 25 years old and under 65;
  • Meet the income limits for your filing status; and
  • Have a valid Social Security number (This includes your spouse and any qualifying child you list on your tax return).
Maximum Income Amounts
Filing Status Qualifying Children Claimed
  0 1 2 3 or more
Single, Head of Household, or Widowed $15,570 $41,094 $46,703 $50,162
Married Filing Jointly $21,370 $46,884 $52,493 $55,952

The maximum amount of credit for Tax Year 2019 is 39% of the federal Earned Income Tax Credit:

  • $2,557 with three or more qualifying children
  • $2,273 with two qualifying children
  • $1,375 with one qualifying child
  • $206 with no qualifying children

To be eligible for the NJEITC, you must:

  • File for and receive a federal Earned Income Credit for the same tax year;
  • Be a resident of this state who works or earns income;
  • Have a qualifying child or be at least 25 years old and under 65;
  • Meet the income limits for your filing status; and
  • Have a valid Social Security number (This includes your spouse and any qualifying child you list on your tax return).
Maximum Income Amounts
Filing Status Qualifying Children Claimed
  0 1 2 3 or more
Single, Head of Household, or Widowed $15,270 $40,320 $45,802 $49,194
Married Filing Jointly $20,950 $46,010 $51,492 $54,884

The maximum amount of credit for Tax Year 2018 is 37% of the federal Earned Income Tax Credit:

  • $2,379 with three or more qualifying children
  • $2,115 with two qualifying children
  • $1,281 with one qualifying child
  • $192 with no qualifying children

Last Updated: Tuesday, 12/05/23