What are the income requirements?

The 2025 credit amount varies depending on the number of qualifying children and income level.

The maximum credit amount ranges from $335 to $1,330, depending on the number of qualifying children. These amounts are then reduced based on income thresholds, similar to the federal program, EITC. The minimum credit amount is $50, regardless of the number of qualifying children.

Applicants must earn less than the following amounts to receive the credit.

Number of qualifying children Single, head of household, or married (filing separately) Married (filing jointly) Maximum credit amount 0 $19,104 $26,214 $335 1 $50,434 $57,554 $660 2 $57,310 $64,430 $995 3 $61,555 $68,675 $1,330

See our Frequently Asked Questions (FAQs) about income to learn more.