State credits
New York State and New York City earned income credits
New York State pays 30% of the federal credit, and New York City residents get a second credit with a rate that falls as income rises.
New York and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$10,358
| Federal EITC | $6,410 |
| New York State earned income credit (before the household credit) | $1,923 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $2,025 |
Phase-in: each extra dollar earned raises the federal credit; federal maximum $7,152, nothing from $57,310.
$2,375 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the New York creditThe New York State Earned Income Credit equals 30% of the federal earned income credit and is refundable. It is reduced by the household credit, a small credit against tax, but cannot fall below zero. A family with two children at the 2025 federal maximum of $7,152 receives up to $2,146 from the state. Residents of New York City also receive the city's earned income credit, whose rate depends on federal AGI: 30% under $5,000, 25% from $7,500 to $15,000, 20% from $17,500 to $20,000, 15% from $22,500 to $40,000 and 10% from $42,500, with sliding rates in between. Both credits are claimed on Form IT-215. Turn on the New York City option in the calculator above to add the city credit.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The New York credit in one table
| Name | New York State and New York City Earned Income Credits |
| Form | Form IT-215 |
| Administered by | New York State Department of Taxation and Finance |
| Tax year 2025 | 30% of the federal credit, plus 10% to 30% in New York City |
| Tax year 2026 | 30% of the federal credit, plus 10% to 30% in New York City |
| Refundable | refundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
What the calculator does not subtract
The state credit shown is before the household credit is subtracted, which typically removes a few dozen dollars for a low-income household. The Department of Taxation and Finance page gives the worksheet on Form IT-215. New York also has the Empire State child credit, not added here.
New York credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $115 | $513 | $603 | $678 |
| $10,000 | $195 | $1,023 | $1,203 | $1,353 |
| $15,000 | $94 | $1,298 | $1,803 | $2,028 |
| $20,000 | $0 | $1,298 | $2,146 | $2,414 |
| $25,000 | $0 | $1,218 | $2,040 | $2,308 |
| $30,000 | $0 | $978 | $1,724 | $1,992 |
| $40,000 | $0 | $499 | $1,092 | $1,360 |
| $50,000 | $0 | $20 | $460 | $728 |
| $60,000 | $0 | $0 | $0 | $97 |