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New York State Earned Income Tax Credit: Historical Parameters

Tax year 2024
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $12,390 $4,213 30.00% $1,264 $1,264 $29,640 15.98% $56,004
Families with 2 children 40.00% $17,400 $6,960 30.00% $2,088 $2,088 $29,640 21.06% $62,688
Families with 3 or more children 45.00% $17,400 $7,830 30.00% $2,349 $2,349 $29,640 21.06% $66,819
Workers (over 24 and under 65) without children 7.65% $8,260 $632 30.00% $190 $190 $17,250 7.65% $25,511
All other taxpayers
Families with 1 child 34.00% $12,390 $4,213 30.00% $1,264 $1,264 $22,720 15.98% $49,084
Families with 2 children 40.00% $17,400 $6,960 30.00% $2,088 $2,088 $22,720 21.06% $55,768
Families with 3 or more children 45.00% $17,400 $7,830 30.00% $2,349 $2,349 $22,720 21.06% $59,899
Workers (over 24 and under 65) without children 7.65% $8,260 $632 30.00% $190 $190 $10,330 7.65% $18,591

Tax year 2023
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $11,570 $3,995 30.00% $1,199 $1,199 $28,120 15.98% $53,120
Families with 2 children 40.00% $16,510 $6,604 30.00% $1,981 $1,981 $28,120 21.06% $59,478
Families with 3 or more children 45.00% $16,510 $7,430 30.00% $2,229 $2,229 $28,120 21.06% $63,398
Workers (over 24 and under 65) without children 7.65% $7,840 $600 30.00% $180 $180 $16,370 7.65% $24,210
All other taxpayers
Families with 1 child 34.00% $11,750 $3,995 30.00% $1,199 $1,199 $21,560 15.98% $46,560
Families with 2 children 40.00% $16,510 $6,604 30.00% $1,981 $1,981 $21,560 21.06% $52,918
Families with 3 or more children 45.00% $16,510 $7,430 30.00% $2,229 $2,229 $21,560 21.06% $56,838
Workers (over 24 and under 65) without children 7.65% $7,840 $600 30.00% $180 $180 $9,800 7.65% $17,640

Tax year 2022
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $10,980 $3,733 30.00% $1,120 $1,120 $26,260 15.98% $49,622
Families with 2 children 40.00% $15,410 $6,164 30.00% $1,849 $1,849 $26,260 21.06% $55,529
Families with 3 or more children 45.00% $15,410 $6,935 30.00% $2,081 $2,081 $26,260 21.06% $59,187
Workers (over 24 and under 65) without children 7.65% $7,320 $560 30.00% $168 $168 $15,290 7.65% $22,610
All other taxpayers
Families with 1 child 34.00% $10,980 $3,733 30.00% $1,120 $1,120 $20,130 15.98% $43,492
Families with 2 children 40.00% $15,410 $6,164 30.00% $1,849 $1,849 $20,130 21.06% $49,399
Families with 3 or more children 45.00% $15,410 $6,935 30.00% $2,081 $2,081 $20,130 21.06% $53,057
Workers (over 24 and under 65) without children 7.65% $7,320 $560 30.00% $168 $168 $9,160 7.65% $16,480

Tax year 2021
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $10,640 $3,618 30.00% $1,085 $181 $25,470 15.98% $48,108
Families with 2 children 40.00% $14,950 $5,980 30.00% $1,794 $299 $25,470 21.06% $53,865
Families with 3 or more children 45.00% $14,950 $6,728 30.00% $2,018 $336 $25,470 21.06% $57,414
Workers (over 24 and under 65) without children 7.65% $7,100 $543 30.00% $163 $27 $14,820 7.65% $21,920
All other taxpayers
Families with 1 child 34.00% $10,640 $3,618 30.00% $1,085 $181 $19,520 15.98% $42,158
Families with 2 children 40.00% $14,950 $5,980 30.00% $1,794 $299 $19,520 21.06% $47,915
Families with 3 or more children 45.00% $14,950 $6,728 30.00% $2,018 $336 $19,520 21.06% $51,464
Workers (over 24 and under 65) without children 7.65% $7,100 $543 30.00% $163 $27 $8,880 7.65% $15,980

Tax year 2020
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $10,540 $3,584 30.00% $1,075 $179 $25,220 15.98% $47,646
Families with 2 children 40.00% $14,800 $5,920 30.00% $1,776 $296 $25,220 21.06% $53,330
Families with 3 or more children 45.00% $14,800 $6,660 30.00% $1,998 $333 $25,220 21.06% $56,844
Workers (over 24 and under 65) without children 7.65% $7,030 $538 30.00% $161 $27 $14,680 7.65% $21,710
All other taxpayers
Families with 1 child 34.00% $10,540 $3,584 30.00% $1,075 $179 $19,330 15.98% $41,756
Families with 2 children 40.00% $14,800 $5,920 30.00% $1,776 $296 $19,330 21.06% $47,440
Families with 3 or more children 45.00% $14,800 $6,660 30.00% $1,998 $333 $19,330 21.06% $50,954
Workers (over 24 and under 65) without children 7.65% $7,030 $538 30.00% $161 $27 $8,790 7.65% $15,820

Tax year 2019
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $10,370 $3,526 30.00% $1,058 $176 $24,820 15.98% $46,884
Families with 2 children 40.00% $14,570 $5,828 30.00% $1,748 $291 $24,820 21.06% $52,493
Families with 3 or more children 45.00% $14,570 $6,557 30.00% $1,967 $328 $24,820 21.06% $55,952
Workers (over 24 and under 65) without children 7.65% $6,920 $529 30.00% $159 $26 $14,450 7.65% $21,370
All other taxpayers
Families with 1 child 34.00% $10,370 $3,526 30.00% $1,058 $176 $19,030 15.98% $41,094
Families with 2 children 40.00% $14,570 $5,828 30.00% $1,748 $291 $19,030 21.06% $46,703
Families with 3 or more children 45.00% $14,570 $6,557 30.00% $1,967 $328 $19,030 21.06% $50,162
Workers (over 24 and under 65) without children 7.65% $6,920 $529 30.00% $159 $26 $8,650 7.65% $15,570

Tax year 2018
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $10,180 $3,461 30.00% $1,038 $173 $24,350 15.98% $46,010
Families with 2 children 40.00% $14,290 $5,716 30.00% $1,715 $286 $24,350 21.06% $51,492
Families with 3 or more children 45.00% $14,290 $6,431 30.00% $1,929 $322 $24,350 21.06% $54,884
Workers (over 24 and under 65) without children 7.65% $6,780 $519 30.00% $156 $26 $14,170 7.65% $20,950
All other taxpayers
Families with 1 child 34.00% $10,180 $3,461 30.00% $1,038 $173 $18,660 15.98% $40,320
Families with 2 children 40.00% $14,290 $5,716 30.00% $1,715 $286 $18,660 21.06% $45,802
Families with 3 or more children 45.00% $14,290 $6,431 30.00% $1,929 $322 $18,660 21.06% $49,194
Workers (over 24 and under 65) without children 7.65% $6,780 $519 30.00% $156 $26 $8,490 7.65% $15,270

Tax year 2017
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $10,000 $3,400 30.00% $1,020 $170 $23,930 15.98% $45,207
Families with 2 children 40.00% $14,040 $5,616 30.00% $1,685 $281 $23,930 21.06% $50,597
Families with 3 or more children 45.00% $14,040 $6,318 30.00% $1,895 $316 $23,930 21.06% $53,930
Workers (over 24 and under 65) without children 7.65% $6,670 $510 30.00% $153 $26 $13,930 7.65% $20,600
All other taxpayers
Families with 1 child 34.00% $10,000 $3,400 30.00% $1,020 $170 $18,340 15.98% $39,617
Families with 2 children 40.00% $14,040 $5,616 30.00% $1,685 $281 $18,340 21.06% $45,007
Families with 3 or more children 45.00% $14,040 $6,318 30.00% $1,895 $316 $18,340 21.06% $48,340
Workers (over 24 and under 65) without children 7.65% $6,670 $510 30.00% $153 $26 $8,340 7.65% $15,010

Tax year 2016
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $9,920 $3,373 30.00% $1,012 $169 $23,740 15.98% $44,846
Families with 2 children 40.00% $13,930 $5,572 30.00% $1,672 $279 $23,740 21.06% $50,198
Families with 3 or more children 45.00% $13,930 $6,269 30.00% $1,881 $313 $23,740 21.06% $53,505
Workers (over 24 and under 65) without children 7.65% $6,610 $506 30.00% $152 $25 $13,820 7.65% $20,430
All other taxpayers
Families with 1 child 34.00% $9,920 $3,373 30.00% $1,012 $169 $18,190 15.98% $39,296
Families with 2 children 40.00% $13,930 $5,572 30.00% $1,672 $279 $18,190 21.06% $44,648
Families with 3 or more children 45.00% $13,930 $6,269 30.00% $1,881 $313 $18,190 21.06% $47,955
Workers (over 24 and under 65) without children 7.65% $6,610 $506 30.00% $152 $25 $8,270 7.65% $14,880

Tax year 2015
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $9,880 $3,359 30.00% $1,008 $168 $23,630 15.98% $44,651
Families with 2 children 40.00% $13,870 $5,548 30.00% $1,664 $277 $23,630 21.06% $49,974
Families with 3 or more children 45.00% $13,870 $6,242 30.00% $1,873 $312 $23,630 21.06% $53,267
Workers (over 24 and under 65) without children 7.65% $6,580 $503 30.00% $151 $25 $13,750 7.65% $20,330
All other taxpayers
Families with 1 child 34.00% $9,880 $3,359 30.00% $1,008 $168 $18,110 15.98% $39,131
Families with 2 children 40.00% $13,870 $5,548 30.00% $1,664 $277 $18,110 21.06% $44,454
Families with 3 or more children 45.00% $13,870 $6,242 30.00% $1,873 $312 $18,110 21.06% $47,747
Workers (over 24 and under 65) without children 7.65% $6,580 $503 30.00% $151 $25 $8,240 7.65% $14,820

Tax year 2014
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $9,720 $3,305 30.00% $992 $165 $23,260 15.98% $43,931
Families with 2 children 40.00% $13,650 $5,460 30.00% $1,638 $273 $23,260 21.06% $49,186
Families with 3 or more children 45.00% $13,650 $6,143 30.00% $1,843 $307 $23,260 21.06% $52,427
Workers (over 24 and under 65) without children 7.65% $6,480 $496 30.00% $149 $25 $13,540 7.65% $20,020
All other taxpayers
Families with 1 child 34.00% $9,720 $3,305 30.00% $992 $165 $17,830 15.98% $38,511
Families with 2 children 40.00% $13,650 $5,460 30.00% $1,638 $273 $17,830 21.06% $43,756
Families with 3 or more children 45.00% $13,650 $6,143 30.00% $1,843 $307 $17,830 21.06% $46,997
Workers (over 24 and under 65) without children 7.65% $6,480 $496 30.00% $149 $25 $8,110 7.65% $14,590

Tax year 2013
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $9,560 $3,250 30.00% $975 $163 $22,870 15.98% $43,210
Families with 2 children 40.00% $13,430 $5,372 30.00% $1,612 $269 $22,870 21.06% $48,378
Families with 3 or more children 45.00% $13,430 $6,044 30.00% $1,813 $302 $22,870 21.06% $51,567
Workers (over 24 and under 65) without children 7.65% $6,370 $487 30.00% $146 $24 $13,310 7.65% $19,680
All other taxpayers
Families with 1 child 34.00% $9,560 $3,250 30.00% $975 $163 $17,530 15.98% $37,870
Families with 2 children 40.00% $13,430 $5,372 30.00% $1,612 $269 $17,530 21.06% $43,087
Families with 3 or more children 45.00% $13,430 $6,044 30.00% $1,813 $302 $17,530 21.06% $46,227
Workers (over 24 and under 65) without children 7.65% $6,370 $487 30.00% $146 $24 $7,970 7.65% $14,340

Tax year 2012
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $9,320 $3,169 30.00% $951 $158 $22,300 15.98% $42,130
Families with 2 children 40.00% $13,090 $5,236 30.00% $1,571 $262 $22,300 21.06% $47,162
Families with 3 or more children 45.00% $13,090 $5,891 30.00% $1,767 $295 $22,300 21.06% $50,270
Workers (over 24 and under 65) without children 7.65% $6,210 $475 30.00% $143 $24 $12,980 7.65% $19,190
All other taxpayers
Families with 1 child 34.00% $9,320 $3,169 30.00% $951 $158 $17,090 15.98% $36,920
Families with 2 children 40.00% $13,090 $5,236 30.00% $1,571 $262 $17,090 21.06% $41,952
Families with 3 or more children 45.00% $13,090 $5,891 30.00% $1,767 $295 $17,090 21.06% $45,060
Workers (over 24 and under 65) without children 7.65% $6,210 $475 30.00% $143 $24 $7,770 7.65% $13,980

Tax year 2011
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $9,100 $3,094 30.00% $928 $155 $21,770 15.98% $41,132
Families with 2 children 40.00% $12,780 $5,112 30.00% $1,534 $256 $21,770 21.06% $46,044
Families with 3 or more children 45.00% $12,780 $5,751 30.00% $1,725 $288 $21,770 21.06% $49,078
Workers (over 24 and under 65) without children 7.65% $6,070 $464 30.00% $139 $23 $12,670 7.65% $18,740
All other taxpayers
Families with 1 child 34.00% $9,100 $3,094 30.00% $928 $155 $16,690 15.98% $36,052
Families with 2 children 40.00% $12,780 $5,112 30.00% $1,534 $256 $16,690 21.06% $40,964
Families with 3 or more children 45.00% $12,780 $5,751 30.00% $1,725 $288 $16,690 21.06% $43,998
Workers (over 24 and under 65) without children 7.65% $6,070 $464 30.00% $139 $23 $7,590 7.65% $13,660

Tax year 2010
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $8,970 $3,050 30.00% $915 $153 $21,460 15.98% $40,545
Families with 2 children 40.00% $12,590 $5,036 30.00% $1,511 $252 $21,460 21.06% $45,372
Families with 3 or more children 45.00% $12,590 $5,666 30.00% $1,700 $283 $21,460 21.06% $48,362
Workers (over 24 and under 65) without children 7.65% $5,980 $457 30.00% $137 $23 $12,490 7.65% $18,470
All other taxpayers
Families with 1 child 34.00% $8,970 $3,050 30.00% $915 $153 $16,450 15.98% $35,535
Families with 2 children 40.00% $12,590 $5,036 30.00% $1,511 $252 $16,450 21.06% $40,363
Families with 3 or more children 45.00% $12,590 $5,666 30.00% $1,700 $283 $16,450 21.06% $43,352
Workers (over 24 and under 65) without children 7.65% $5,980 $457 30.00% $137 $23 $7,480 7.65% $13,460

Tax year 2009
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $8,950 $3,043 30.00% $913 $152 $21,420 15.98% $40,463
Families with 2 children 40.00% $12,570 $5,028 30.00% $1,508 $251 $21,420 21.06% $45,295
Families with 3 or more children 45.00% $12,570 $5,657 30.00% $1,697 $283 $21,420 21.06% $48,279
Workers (over 24 and under 65) without children 7.65% $5,970 $457 30.00% $137 $23 $12,470 7.65% $18,440
All other taxpayers
Families with 1 child 34.00% $8,950 $3,043 30.00% $913 $152 $16,420 15.98% $35,463
Families with 2 children 40.00% $12,570 $5,028 30.00% $1,508 $251 $16,420 21.06% $40,295
Families with 3 or more children 45.00% $12,570 $5,657 30.00% $1,697 $283 $16,420 21.06% $43,279
Workers (over 24 and under 65) without children 7.65% $5,970 $457 30.00% $137 $23 $7,470 7.65% $13,440

Tax year 2008
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $8,580 $2,917 30.00% $875 $146 $18,740 15.98% $36,995
Families with 2 or more children 40.00% $12,060 $4,824 30.00% $1,447 $241 $18,740 21.06% $41,646
Workers (over 24 and under 65) without children 7.65% $5,720 $438 30.00% $131 $22 $10,160 7.65% $15,880
All other taxpayers
Families with 1 child 34.00% $8,580 $2,917 30.00% $875 $146 $15,740 15.98% $33,995
Families with 2 or more children 40.00% $12,060 $4,824 30.00% $1,447 $241 $15,740 21.06% $38,646
Workers (over 24 and under 65) without children 7.65% $5,720 $438 30.00% $131 $22 $7,160 7.65% $12,880

Tax year 2007
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $8,390 $2,853 30.00% $856 $143 $17,390 15.98% $35,241
Families with 2 or more children 40.00% $11,790 $4,716 30.00% $1,415 $236 $17,390 21.06% $39,783
Workers (over 24 and under 65) without children 7.65% $5,590 $428 30.00% $128 $21 $9,000 7.65% $14,590
All other taxpayers
Families with 1 child 34.00% $8,390 $2,853 30.00% $856 $143 $15,390 15.98% $33,241
Families with 2 or more children 40.00% $11,790 $4,716 30.00% $1,415 $236 $15,390 21.06% $37,783
Workers (over 24 and under 65) without children 7.65% $5,590 $428 30.00% $128 $21 $7,000 7.65% $12,590

Tax year 2006
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $8,080 $2,747 30.00% $824 $137 $16,810 15.98% $34,001
Families with 2 or more children 40.00% $11,340 $4,536 30.00% $1,361 $227 $16,810 21.06% $38,348
Workers (over 24 and under 65) without children 7.65% $5,380 $412 30.00% $124 $21 $8,740 7.65% $14,120
All other taxpayers
Families with 1 child 34.00% $8,080 $2,747 30.00% $824 $137 $14,810 15.98% $32,001
Families with 2 or more children 40.00% $11,340 $4,536 30.00% $1,361 $227 $14,810 21.06% $36,348
Workers (over 24 and under 65) without children 7.65% $5,380 $412 30.00% $124 $21 $6,740 7.65% $12,120

Tax year 2005
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $7,830 $2,662 30.00% $799 $133 $16,370 15.98% $33,030
Families with 2 or more children 40.00% $11,000 $4,400 30.00% $1,320 $220 $16,370 21.06% $37,263
Workers (over 24 and under 65) without children 7.65% $5,220 $399 30.00% $120 $20 $8,530 7.65% $13,750
All other taxpayers
Families with 1 child 34.00% $7,830 $2,662 30.00% $799 $133 $14,370 15.98% $31,030
Families with 2 or more children 40.00% $11,000 $4,400 30.00% $1,320 $220 $14,370 21.06% $35,263
Workers (over 24 and under 65) without children 7.65% $5,220 $399 30.00% $120 $20 $6,530 7.65% $11,750

Tax year 2004
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $7,660 $2,604 30.00% $781 $130 $15,040 15.98% $31,338
Families with 2 or more children 40.00% $10,750 $4,300 30.00% $1,290 $215 $15,040 21.06% $35,458
Workers (over 24 and under 65) without children 7.65% $5,100 $390 30.00% $117 $20 $7,390 7.65% $12,490
All other taxpayers
Families with 1 child 34.00% $7,660 $2,604 30.00% $781 $130 $14,040 15.98% $30,338
Families with 2 or more children 40.00% $10,750 $4,300 30.00% $1,290 215 $14,040 21.06% $34,458
Workers (over 24 and under 65) without children 7.65% $5,100 $390 30.00% $117 20 $6,390 7.65% $11,490

Tax year 2003
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $7,490 $2,547 30.00% $764 N/A $14,730 15.98% $30,666
Families with 2 or more children 40.00% $10,510 $4,204 30.00% $1,261 N/A $14,730 21.06% $34,692
Workers (over 24 and under 65) without children 7.65% $4,990 $382 30.00% $115 N/A $7,240 7.65% $12,230
All other taxpayers
Families with 1 child 34.00% $7,490 $2,547 30.00% $764 N/A $13,730 15.98% $29,666
Families with 2 or more children 40.00% $10,510 $4,204 30.00% $1,261 N/A $13,730 21.06% $33,692
Workers (over 24 and under 65) without children 7.65% $4,990 $382 30.00% $115 N/A $6,240 7.65% $11,230

Tax year 2002
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Married filing joint
Families with 1 child 34.00% $7,370 $2,506 27.50% $689 N/A $14,520 15.98% $30,201
Families with 2 or more children 40.00% $10,350 $4,140 27.50% $1,139 N/A $14,520 21.06% $34,178
Workers (over 24 and under 65) without children 7.65% $4,910 $376 27.50% $103 N/A $7,150 7.65% $12,060
All other taxpayers
Families with 1 child 34.00% $7,370 $2,506 27.50% $689 N/A $13,520 15.98% $29,201
Families with 2 or more children 40.00% $10,350 $4,140 27.50% $1,139 N/A $13,520 21.06% $33,178
Workers (over 24 and under 65) without children 7.65% $4,910 $376 27.50% $103 N/A $6,150 7.65% $11,060

Tax year 2001
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Families with 1 child 34.00% $7,140 $2,428 25.00% $607 N/A $13,090 15.98% $28,281
Families with 2 or more children 40.00% $10,020 $4,008 25.00% $1,002 N/A $13,090 21.06% $32,121
Workers (over 24 and under 65) without children 7.65% $4,760 $364 25.00% $91 N/A $5,950 7.65% $10,710

Tax year 2000
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Families with 1 child 34.00% $6,920 $2,353 22.50% $529 N/A $12,690 15.98% $27,413
Families with 2 or more children 40.00% $9,720 $3,888 22.50% $875 N/A $12,690 21.06% $31,152
Workers (over 24 and under 65) without children 7.65% $4,610 $353 22.50% $79 N/A $5,770 7.65% $10,380

Tax year 1999
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Families with 1 child 34.00% $6,800 $2,312 20.00% $462 N/A $12,460 15.98% $26,928
Families with 2 or more children 40.00% $9,540 $3,816 20.00% $763 N/A $12,460 21.06% $30,580
Workers (over 24 and under 65) without children 7.65% $4,530 $347 20.00% $69 N/A $5,670 7.65% $10,200

Tax year 1998
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Families with 1 child 34.00% $6,680 $2,271 20.00% $454 N/A $12,260 15.98% $26,473
Families with 2 or more children 40.00% $9,390 $3,756 20.00% $751 N/A $12,260 21.06% $30,095
Workers (over 24 and under 65) without children 7.65% $4,460 $341 20.00% $68 N/A $5,570 7.65% $10,030

Tax year 1997
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Families with 1 child 34.00% $6,500 $2,210 20.00% $442 N/A $11,930 15.98% $25,760
Families with 2 or more children 40.00% $9,140 $3,656 20.00% $731 N/A $11,930 21.06% $29,290
Workers (over 24 and under 65) without children 7.65% $4,340 $332 20.00% $66 N/A $5,430 7.65% $9,770

Tax year 1996
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Families with 1 child 34.00% $6,330 $2,152 20.00% $430 N/A $11,610 15.98% $25,078
Families with 2 or more children 40.00% $8,890 $3,556 20.00% 711 N/A $11,610 21.06% $28,495
Workers (over 24 and under 65) without children 7.65% $4,220 $323 20.00% 65 N/A $5,280 7.65% $9,500

Tax year 1995
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Families with 1 child 34.00% $6,160 $2,094 10.00% $209 N/A $11,290 15.98% $24,396
Families with 2 or more children 36.00% $8,640 $3,110 10.00% $311 N/A $11,290 20.22% $26,673
Workers (over 24 and under 65) without children 7.65% $4,100 $314 10.00% $31 N/A $5,130 7.65% $9,230

Tax year 1994
Filing status Federal credit rate Maximum creditable earnings Federal maximum credit State credit rate State maximum credit City maximum credit Earnings for start of phase-out Phase-out Rate Income cut-off
Families with 1 child 26.30% $7,750 $2,038 7.50% $153 N/A $11,000 15.98% $23,760
Families with 2 or more children 30.00% $8,425 $2,528 7.50% $190 N/A $11,000 17.68% $25,300
Workers (over 24 and under 65) without children 7.65% $4,000 $306 7.50% $23 N/A $5,000 7.65% $9,000

Notes:

  • Credit is refundable to residents, but nonrefundable to nonresidents. Phase-out based on greater of earnings or modified FAGI.  
  • Beginning in tax year 1996, the credit is reduced by the amount of household credit used.  
  • Beginning in tax year 2002, married taxpayers filing jointly and All other taxpayers have different earnings for the start of the phase-out and income cut-offs.  
  • Beginning in tax year 2004, New York City full and part-year residents may claim a New York City EITC equal to 5 percent of the  Federal credit. 
  • Beginning in tax year 2009, families with three or more children received an enhanced credit.
  • For tax year 2021, the Federal credit was enhanced for taxpayers without qualifying children. However New York State decoupled from this change and based its credit on the existing Federal credit calculation.
  • Beginning in tax year 2022, the New York City EITC is increasesd to 10% to 30% of the federal credit.  The increase varies based on NY adjusted gross income.
Updated: