By situation
Earned income credit with one qualifying child
With one child the credit grows at 34 cents per dollar earned, and the plateau lasts about ten thousand dollars. Here are the figures and what the state and the child tax credit add.
Earned income credit with one child
Credits for tax year 2025, head of household, 1 qualifying child
$7,759
| Federal EITC | $4,328 |
| New Jersey Earned Income Tax Credit | $1,731 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $1,700 |
Plateau: the federal credit is at its maximum; federal maximum $4,328, nothing from $50,434.
$500 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the New Jersey creditWith one qualifying child, the 2025 federal earned income credit equals 34% of earned income until it reaches $4,328, at $12,730 of earnings. It stays at that amount until income reaches $23,350 for a single parent or $30,470 for a married couple filing jointly, then falls by 15.98 cents per extra dollar, to zero at $50,434, or $57,554 on a joint return. For 2026 the maximum is $4,427, reached at $13,020. A single parent with $16,000 of wages in 2025 receives the full federal credit, plus 40% of it in New Jersey, $1,731, and an additional child tax credit of $1,700, the refundable cap, for $7,759 in all. The child must pass the relationship, age, residency and joint return tests and have a valid Social Security number.
Federal and state credit for one household
Oregon credit, 2025, 1 child
$390
| Federal EITC | $4,328 |
| State rule | 9% |
| Federal and state together | $4,718 |
Head of household filer, age 30.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
One child, federal credit by income
| Earned income | 2025 single or HOH | 2025 joint | 2026 single or HOH |
|---|---|---|---|
| $4,000 | $1,369 | $1,369 | $1,369 |
| $8,000 | $2,729 | $2,729 | $2,729 |
| $12,730 | $4,328 | $4,328 | $4,327 |
| $16,000 | $4,328 | $4,328 | $4,427 |
| $20,000 | $4,328 | $4,328 | $4,427 |
| $23,350 | $4,324 | $4,328 | $4,427 |
| $28,000 | $3,581 | $4,328 | $3,766 |
| $34,000 | $2,622 | $3,760 | $2,807 |
| $40,000 | $1,663 | $2,801 | $1,849 |
| $46,000 | $705 | $1,842 | $890 |
| $50,000 | $65 | $1,203 | $251 |
What the states add for one child
The share varies widely with one child. Wisconsin pays only 4%, $173 at the maximum, while the District of Columbia matches 100% for 2025. Oregon pays 9%, or 12% when the child is under 3, which the mini-tool below shows for an Oregon parent. California pays its own amount, highest at low wages: $1,740 at $8,000, plus the Young Child Tax Credit when the child is under 6.
Head of household
A single parent who paid more than half the cost of keeping up the home where the child lived more than half the year usually files as head of household. That status does not change the earned income credit columns, which are the same for single and head of household filers, but it gives a larger standard deduction, $23,625 for 2025, which lowers income tax and so changes how the child tax credit splits between its nonrefundable and refundable parts.
The child tax credit for one child
For a child under 17 with a Social Security number, the child tax credit adds up to $2,200. When no income tax is owed, the refundable part is 15% of earnings above $2,500, up to $1,700. The child tax credit page has the split by income.