EITC Fact Sheet - Earned Income Tax Credit - Qualification and How to Claim

Sep 19, 2026

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Earned Income Tax Credit (EITC) guidance for working people with low to moderate income explains how federal, New York State, and New York City EITCs can reduce taxes owed and may generate refunds. The sheet outlines eligibility conditions for claiming, including qualifying earned income, income thresholds, citizenship/residency and Social Security requirements, dependent rules, and the need for a qualifying child. It also describes filing steps using federal returns and Form IT-215, special rule notes, and a table of annual AGI, investment income, and maximum tax credit amounts for tax years 2022–2025.

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What Is the Earned Income Tax Credit?

Do I Qualify for the Earned Income Tax Credit?

General eligibility requirements

Special rules

How Do I Claim the Earned Income Tax Credit?

Federal filing and amended returns

Claiming NYS and NYC EITCs with Form IT-215

Annual AGI, Investment Income, and Tax Credit Thresholds to Claim EITC

WHAT IS THE EARNED INCOME TAX CREDIT? The Earned Income Tax Credit (EITC), also known as the Earned Income Credit, is a benefit for working people who have low to moderate income. It reduces the amount of taxes qualifying individuals owe and may also give them a refund, even if they do not owe any taxes. There are EITCs at the federal level, for New York State (NYS), and for New York City (NYC) . DO I QUALIFY FOR THE EARNED INCOME TAX CREDIT? You may be eligible for the federal EITC if for the claimed tax year: • You received qualifying earned income; • Your income and credits were below the annual thresholds (see attached table); • You were a U.S. citizen or resident alien with a Social Security Number valid for employment; • You were not a qualifying dependent of another taxpayer; and • You can claim a qualifying child as a dependent or o You live in the United States for more than half the tax year; and o Are between 25-65 years of age. NOTE: Special rules apply for members of the military, members of the clergy, taxpayers with certain types of disability income, children with certain disabilities, and married couples filing separately. If you are an NYC resident and qualify for the federal EITC, you may be eligible for the NYS and NYC EITCs. I THINK I QUALIFY, SO HOW DO I CLAIM THE EARNED INCOME TAX CREDIT? You must claim the federal EITC on your federal income tax form; you must claim the NYS and NYC EITCs by filing Form IT-215 with your NYS income tax return. The EITC is available to be claimed for up to 3 years after the tax year’s return filing deadline (e.g., the deadline to claim the 2022 EITC is April 15, 2026) . If you did not file your tax returns in previous years, you can file them to claim the EITCs as long as it is within the 3-year deadline. If you previously filed your tax return without claiming the EITC, you can claim the federal EITC by filing an amended income tax return, and you can claim the NYS and NYC EITCs by filing the Form IT-215 with a copy of the previously filed tax return. Eligibility for the EITC is complicated. We suggest that you first consult with a tax professional. If you have questions about the Earned Income Tax Credit, you can call Mobilization for Justice’s Low Income Taxpayer Clinic at [212-417-3839 on Tuesdays from 10:00 a.m. to 12:00 p.m. or leave a voicemail message any time](212-417-3839 on Tuesdays from 10:00 a.m. to 12:00 p.m. or leave a voicemail message any time), [or email us at LITC@mfjlegal.org](or email us at LITC@mfjlegal.org). DISCLAIMERS: (1) This fact sheet gives general information for NYC Residents; it is NOT legal advice. (2) MFJ does not generally provide tax preparation or filing services. ~~ ~~ ANNUAL AGI, INVESTMENT INCOME, AND TAX CREDIT THRESHOLDS TO CLAIM EITC |
TAX YEAR
NUMBER ITEM
OF QUALIFYING DEPENDENTS | 2025 | | | | | --- | --- | --- | --- | --- | | | Maximum AGI: Single, Head of Household, Widowed, or Married Filing Separately* | Maximum AGI:
Married Filing Jointly | Maximum
Investment
Income | Maximum
Tax Credit
Amounts | | 0 | $ 19,104 | $ 26,214 | $ 11,950 | $ 649 | | 1 | $ 50,434 | $ 57,554 | $ 11,950 | $ 4,328 | | 2 | $ 57,310 | $ 64,430 | $ 11,950 | $ 7,152 | | 3 or more | $ 61,555 | $ 68,675 | $ 11,950 | $ 8,046 | * If married filing separately, further eligibility requirements apply |
TAX YEAR
NUMBER ITEM
OF QUALIFYING DEPENDENTS | 2024 | | | | | --- | --- | --- | --- | --- | | | Maximum AGI: Single, Head of Household, Widowed, or Married Filing Separately* | Maximum AGI:
Married Filing Jointly | Maximum
Investment
Income | Maximum
Tax Credit
Amounts | | 0 | $ 18,591 | $ 25,511 | $ 11,600 | $ 632 | | 1 | $ 49,084 | $ 56,004 | $ 11,600 | $ 4,213 | | 2 | $ 55,768 | $ 62,688 | $ 11,600 | $ 6,960 | | 3 or more | $ 59,899 | $ 66,819 | $ 11,600 | $ 7,830 | * If married filing separately, further eligibility requirements apply |
TAX YEA

FAQs

Who can benefit from the Earned Income Tax Credit (EITC)?

The EITC is a benefit for working people with low to moderate income. It reduces taxes owed and may provide a refund even if taxes are otherwise zero.

What are the main eligibility requirements for the federal EITC?

You must have qualifying earned income, have income and credits below annual thresholds, be a U.S. citizen or resident alien with a valid Social Security number, and meet dependent rules. You must also be able to claim a qualifying child as a dependent, including residency and age conditions.

How do I claim the EITC if I qualify and live in New York City?

Claim the federal EITC on your federal income tax form. Claim the NYS and NYC EITCs by filing Form IT-215 with your NYS income tax return, and you may claim the credit for up to 3 years after the tax year deadline.

Sep 19, 2026

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