Earned income credit in New Jersey
Varies
Does New Jersey Have an Earned Income Tax Credit?
Short answer: Yes: New Jersey offers the New Jersey Earned Income Tax Credit (NJEITC), 40% of the federal EITC (refundable). Workers without children eligible from age 18, including 65+, if they meet all other federal rules. Valid SSNs required; ITIN filers not eligible. 2026 bills to raise the rate to 45% and add ITIN filers were introduced but not enacted as of this writing.
Claim the federal EITC on Form 1040 (with Schedule EIC if you have qualifying children); state credits go on your state return.
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.
Earned income credit in New Jersey
Varies
Individuals / Personal Taxes
Yes: New Jersey offers the New Jersey Earned Income Tax Credit (NJEITC), 40% of the federal EITC (refundable). Workers without children eligible from age 18, including 65+, if they meet all other federal rules. Valid SSNs required; ITIN filers not eligible. 2026 bills to raise the rate to 45% and add ITIN filers were introduced but not enacted as of this writing.
Business justification
Yes: New Jersey offers the New Jersey Earned Income Tax Credit (NJEITC), 40% of the federal EITC (refundable). Workers without children eligible from age 18, including 65+, if they meet all other federal rules. Valid SSNs required; ITIN filers not eligible. 2026 bills to raise the rate to 45% and add ITIN filers were introduced but not enacted as of this writing. Claim the federal EITC on Form 1040 (with Schedule EIC if you have qualifying children); state credits go on your state return.
Category
- Personal Tax Deductions