Eligible taxpayers may claim the Earned Income Tax Credit (EITC) when filing tax returns. If you did not claim this credit for tax years 2017, 2018, or 2019, you can still file amended tax returns. You have 3 years from the due date of the original return or 2 years from the tax payment date, whichever is later, to file Form 1040X with the Internal Revenue Service (IRS).

You cannot claim EITC if you are married but filing separately.

EITC also has special rules for:

  • Members of the military
  • Members of the clergy 
  • Taxpayers with certain types of disability income
  • Children with certain disabilities

You can get more information about EITC rules and free assistance with filing an amended tax return at irs.gov. You must submit your amended tax return to the IRS. Do not send it to the Department of Finance.

Tax ID

Only taxpayers with a Social Security Number valid for employment can claim the Earned Income Tax Credit (EITC). Some taxpayers who received revised tax form letters have Tax ID Numbers but not Social Security Numbers. These people are not eligible for the EITC.

The Earned Income Tax Credit (EITC) is a refundable credit that returns Federal, State, and City tax dollars to qualifying families and individuals. 

Applicants for the Earned Income Tax Credit for tax year 2020 must meet the following requirements:

General Qualifications

To qualify for the 2020 EITC, you must:

  • Have earned income in 2020 through full- or part-time work or self-employment.
  • Be legally authorized to work in the United States.
  • Have a valid Social Security number.

If you earned income in 2020 from investments, such as rental property or stocks, the amount must be less than $3,650 to qualify for the EITC.

Without Children

If you have no children, you must be between the ages of 25 and 64. 

If you are:

  • Single, you must earn less than $15,820
  • Married, you must file jointly and earn less than $21,710

With Children

If you have children and are: 

  • Single, you must earn less than $50,954
  • Married, you must file jointly and earn less than $56,844

Noncustodial Parents

If you are a noncustodial parent (NCP) and do not live with your child, you may be eligible for the NCP/EITC on your 2020 New York State income tax return if:

  • You earned less than $41,756. 
  • Your child support payments were up-to-date.

If you qualify, the maximum amount of credit for Tax Year 2020 is:

  • $538 with no qualifying children
  • $3,584 with 1 qualifying child
  • $5,920 with 2 qualifying children
  • $6,660 with 3 or more qualifying children

The Earned Income Tax Credit (EITC) is a refundable credit that returns Federal, State, and City tax dollars to qualifying families and individuals. 

Applicants for the Earned Income Tax Credit for tax year 2019 must meet the following requirements:

General Qualifications

To qualify for the 2019 EITC, you must:

  • Have earned income in 2019 through full- or part-time work or self-employment.
  • Be legally authorized to work in the United States.
  • Have a valid Social Security number.

If you earned income in 2019 from investments, such as rental property or stocks, the amount must be less than $3,600 to qualify for the EITC.

Without Children

If you have no children, you must be between the ages of 25 and 64.

If you are:

  • Single, you must earn less than $15,570
  • Married, you must file jointly and earn less than $21,370

With Children

If you have children and are: 

  • Single, you must earn less than $50,162
  • Married, you must file jointly and earn less than $55,952

Noncustodial Parents

If you are a noncustodial parent (NCP) and do not live with your child, you may be eligible for the NCP/EITC on your 2019 New York State income tax return if:

  • You earned less than $41,094. 
  • Your child support payments were up-to-date.

If you qualify, the maximum amount of credit for Tax Year 2019 is:

  • $529 with no qualifying children
  • $3,526 with 1 qualifying child
  • $5,828 with 2 qualifying children
  • $6,557 with 3 or more qualifying children

The Earned Income Tax Credit (EITC) is a refundable credit that returns Federal, State, and City tax dollars to qualifying families and individuals. 

General Qualifications

To qualify for the 2018 EITC, you must:

  • Have earned income in 2018 through full- or part-time work or self-employment.
  • Be legally authorized to work in the United States.
  • Have a valid Social Security number.

If you earned income in 2018 from investments, such as rental property or stocks, the amount must be less than $3,500 to qualify for the EITC.

Without Children

If you have no children, you must be between the ages of 25 and 64. 

If you are:

  • Single, you must earn less than $15,270.
  • Married, you must file jointly and earn less than $20,950.

With Children

If you have children and are: 

  • Single, you must earn less than $49,194.
  • Married, you must file jointly and earn less than $54,884.

Noncustodial Parents

If you are a noncustodial parent (NCP) and do not live with your child, you may be eligible for the NCP/EITC on your 2018 New York State income tax return if:

  • You earned less than $40,320.
  • Your child support payments were up-to-date.

If you qualify, the maximum amount of credit for Tax Year 2018 is:

  • $519 with no qualifying children
  • $3,461 with 1 qualifying child
  • $5,716 with 2 qualifying children
  • $6,431 with 3 or more qualifying children

Applicants for the Earned Income Tax Credit for tax year 2017 must meet the following requirements:

Without Dependent Children

To qualify for the EITC without a qualifying child, you:

  • Must have lived in the U.S. for more than half of 2017
  • Must be at least age 25, but under age 65 at the end of 2017
  • Cannot qualify as the dependent of another person

In addition, if you are:

  • Single, head of household, or qualifying widow or widower, you must earn less than $15,010
  • Married filing jointly, you must earn less than $20,600

With 1 Dependent Child
                
If you are:

  • Single, head of household, or qualifying widow or widower, you must earn less than $39,617
  • Married filing jointly, you must earn less than $45,207

With 2 Dependent Children

If you are:

  • Single, head of household, or qualifying widow or widower, you must earn less than $45,007
  • Married filing jointly, you must earn less than $50,597

With 3 or More Dependent Children

If you are:

  • Single, head of household, or qualifying widow or widower, you must earn less than $48,340
  • Married filing jointly, you must earn less than $53,930

Your investment income must also be $3,450 or less for the year.

If you qualify, the maximum amount of credit for Tax Year 2017 is:

  • $510 with no qualifying children
  • $3,400 with 1 qualifying child
  • $5,616 with 2 qualifying children
  • $6,318 with 3 or more qualifying children

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You can no longer file an amended return for the 2016 tax year. The deadline to file was April 15, 2020. 

You can't file an amended return to claim the EITC for tax years before 2017 unless you can prove you were financially disabled as defined by the IRS. If you think you're eligible, you should get the necessary documentation and submit it, along with an original Form 1040X, directly to the IRS. The Department of Finance can't assist you with filings before 2017.

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