Who can apply
Resident workers must meet the federal EITC criteria or the state’s special age provision. For 2025, New Jersey also considers qualifying applicants aged 18 or older who meet federal criteria except the federal age limit.
What help is available
For tax year 2025, the state credit is 40% of the federal EITC calculation. A part-year resident’s credit is adjusted for the months of New Jersey residence.
Documents to prepare
- Federal return and EITC calculation.
- Wage and other income statements.
- Dependent and Social Security information.
- New Jersey residence dates if you moved during the year.
How to get started
Calculate the year’s credit
Claim it on the state return
Use the correct NJ return year and the special instructions if federal age rules prevented a federal award.
File and retain evidence
Keep the calculation, filed returns and submission confirmation.
After applying
Read any Taxation notice. If the federal EITC changes after filing, ask a tax preparer how it affects the state credit and whether amendment is needed.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Do I need children to qualify?
Not necessarily. The state includes qualifying workers without children, subject to its criteria.
Is 40% a rule for every past year?
This article’s figure is specifically verified for tax year 2025; use the form for the year filed.
What if I lived in NJ for only part of 2025?
The state notice describes a residence-month adjustment; follow the tax instructions.
Sources and review
Checked October 1, 2026 using NJEITC current information, 2025 eligibility and state age provision, 2025 tax updates. USA Assistance background guide. Program staff determine eligibility and available assistance.
Historical screenshots: source reference.