State credits
New Jersey earned income tax credit
New Jersey pays 40% of the federal credit and opens it to younger workers without a child, who get nothing from the IRS.
New Jersey and federal earned income credit calculator
Credits for tax year 2025, head of household, no qualifying child
$909
| Federal EITC | $649 |
| New Jersey Earned Income Tax Credit | $260 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $0 |
Plateau: the federal credit is at its maximum; federal maximum $649, nothing from $19,104.
Rules of the New Jersey creditThe New Jersey Earned Income Tax Credit equals 40% of the federal earned income credit and is refundable. It is claimed on Form NJ-1040. A family with two children at the 2025 federal maximum of $7,152 receives $2,861 from New Jersey. New Jersey also allows the credit to a worker without a qualifying child from age 18, below the federal floor of 25, computing it as if the federal age test were met: a 21-year-old with $9,000 of wages in 2025 receives $260, against nothing from the IRS. The other federal rules apply, including the Social Security number test. New Jersey also has a separate child tax credit for young children, which this site does not add. The Division of Taxation page sets out the amounts by year.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The New Jersey credit in one table
| Name | New Jersey Earned Income Tax Credit |
| Form | Form NJ-1040 |
| Administered by | New Jersey Division of Taxation |
| Tax year 2025 | 40% of the federal credit |
| Tax year 2026 | 40% of the federal credit |
| Refundable | refundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | from age 18 |
Younger workers
The 18-to-24 rule is New Jersey's own. Such a worker files a New Jersey return and claims the credit there even though the federal return shows no earned income credit. The Division of Taxation page explains how.
New Jersey credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $154 | $684 | $804 | $904 |
| $10,000 | $260 | $1,364 | $1,604 | $1,804 |
| $15,000 | $125 | $1,731 | $2,404 | $2,704 |
| $20,000 | $0 | $1,731 | $2,861 | $3,218 |
| $25,000 | $0 | $1,624 | $2,720 | $3,077 |
| $30,000 | $0 | $1,304 | $2,298 | $2,656 |
| $40,000 | $0 | $665 | $1,456 | $1,814 |
| $50,000 | $0 | $26 | $614 | $971 |
| $60,000 | $0 | $0 | $0 | $129 |