Child tax credit in New Jersey

Does New Jersey Have a Child Tax Credit?

Short answer: Yes: Per child under 6, by NJ taxable income (any filing status), for tax years 2026-2028: $1,250 at $30,000 or less; $1,000 for $30,001-$40,000; $750 for $40,001-$50,000; $500 for $50,001-$60,000; $250 for $60,001-$80,000; nothing above $80,000. Refundable. ITIN filers are eligible.

Child care: Refundable percentage of the federal credit, by income: 50% at $30,000 or less; 40% for $30,001-$60,000; 30% for $60,001-$90,000; 20% for $90,001-$120,000; 10% for $120,001-$150,000; nothing above $150,000. The 25% increase (P.L. 2026, c.26) applies to 2026-2028; amounts then revert to $1,000/$800/$600/$400/$200. Dependent exemption is $1,500. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.

Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.