New York State Earned Income Credit (EITC)
Last updated: June 12, 2026
The New York State Earned Income Credit (EITC) is a refundable tax credit for working New Yorkers with low to moderate income. It is built on top of the federal EITC, so if you qualified for and claimed the federal credit, you may also be entitled to the state credit. This guide explains who is eligible and how to claim it.
Who is eligible?
According to the New York State Department of Taxation and Finance, you may be entitled to claim this credit if you qualified for and claimed the federal earned income credit and did not claim the Noncustodial parent earned income credit. You and each qualifying child must have a valid Social Security number by the due date of your return (including extensions). Because eligibility tracks the federal EITC, your income, filing status, and number of qualifying children all affect whether you qualify.
How much is the credit?
The state credit is generally equal to 30% of your allowable federal earned income credit, reduced by the amount of any household credit. The exact dollar amount varies by family size and earnings and phases out at higher income levels. Because the figure depends on your individual federal credit, confirm your specific amount using the official New York State Department of Taxation and Finance resources rather than relying on an estimate.
Is the credit refundable?
For full-year New York State residents, the credit is fully refundable, meaning you can receive it even if it is larger than the tax you owe. For nonresidents it is nonrefundable, and for part-year residents it is partially refundable. You claim the credit when you file your New York State income tax return.
Official source
This information is based on the New York State Department of Taxation and Finance: tax.ny.gov — Earned income credit (New York State). Always verify current eligibility rules and amounts at the official source before filing.
Frequently asked questions
Do I need to qualify for the federal EITC to get the New York credit?
Yes. New York State ties its Earned Income Credit to the federal EITC — you must have qualified for and claimed the federal earned income credit to be entitled to the state credit.
How much is the New York State EITC?
It is generally 30% of your allowable federal earned income credit, reduced by any household credit. The exact amount varies by income and family size, so check the official tax.ny.gov resources for your situation.
Is the New York EITC refundable?
For full-year residents it is fully refundable. Nonresidents receive a nonrefundable credit, and part-year residents receive a partially refundable credit.
How do I claim it?
You claim the New York State Earned Income Credit on your New York State income tax return. See tax.ny.gov for the current forms and instructions.
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