New Jersey Earned Income Tax Credit (NJEITC)
New Jersey Earned Income Tax Credit (NJEITC) was enacted to supplement the federal EITC by providing additional tax relief to low-income working residents.
NJEITC is a refundable credit, meaning that if the credit amount is larger than your tax bill, you will receive the difference as a refund — even if you do not owe any state income tax.
FAQ
How much is NJ earned income tax credit?
The NJ credit is a fixed percentage of your allowed federal EITC amount. For tax year 2025, the NJEITC is 40% of the federal credit amount.
For example, if your federal credit is $4,328, the amount of your NJEITC will be $1,731.
| NO. OF CHILD | EITC |
|---|---|
| 0 | $260 |
| 1 | $1,731 |
| 2 | $2,861 |
| 3 or more | $3,218 |
Can I get a refund if I owe no tax in New Jersey?
If your NJ EITC is $3,218 and you owe $1,500 in state income tax, the credit cancels your tax bill and you receive the remaining $1,718 as a refund as illustrated in the table below:
| Sample Calculation | Amount |
|---|---|
| NJ EITC | $3,218 |
| Tax Owed | $1,500 |
| Refundable Credit | $1,718 |
How do I claim the New Jersey EITC?
According to the New Jersey Division of Taxation, you must file a New Jersey Gross Income Tax Resident Return (Form NJ-1040), using information from your federal Form 1040, to receive the NJEITC.1
New Jersey Division of Taxation
Customer Service Center
(609) 292-6400
Sources & notes
Data and figures on this page come from the sources and notes below:
Footnotes
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New Jersey Division of Taxation, NJEITC frequently asked questions . ↩
About this information
SingleMotherGuide.com is an independent state-by-state reference guide and is not affiliated with any government agency. Program amounts and income limits are compiled from official federal and state sources, which are cited on the page, and are reviewed periodically and updated as those sources change.
The information is provided for general guidance and is not legal or financial advice. The administering agency makes the final determination of eligibility and benefit amounts. To report an error, please contact us.
Data freshness
Figures on this page are compiled from the public sources cited above and may change; refer to the cited sources for the most current information.
- Last updated
- Updated by
- Ada Hu