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Federal Tax Credits
Earned Income Tax Credit (EITC) – Maximum AGI Limits
| Children Claimed |
Single / HOH / MFS / QSS |
Married Filing Jointly |
| Zero |
$19,104 |
$26,214 |
| One |
$50,434 |
$57,554 |
| Two |
$57,310 |
$64,430 |
| Three |
$61,555 |
$68,675 |
Investment income limit: $11,950 or less
EITC Maximum Credit Amounts
- No qualifying children: $649
- 1 qualifying child: $4,328
- 2 qualifying children: $7,152
- 3 or more qualifying children: $8,046
Child Tax Credit & Other Dependent Credits
| Credit Type |
Maximum Amount (2025) |
Income Phaseout Begins |
| Child Tax Credit (CTC) |
Up to $2,200 per qualifying child |
$200,000 ($400,000 Married Filing Jointly) |
| Additional Child Tax Credit (ACTC) |
Up to $1,700 refundable per qualifying child |
Earned income must be at least $2,500 |
| Credit for Other Dependents (ODC) |
Up to $500 per dependent |
$200,000 ($400,000 Married Filing Jointly) |
State Tax Credits
| Credit | Amount (2025) |
|---|
| Young Child Tax Credit (YCTC) | $1,189+ (per qualifying child) |
| Credit | Amount (2025) |
|---|
| State child tax credit | Not available (expired end of 2025) |
| Credit | Amount (2025) |
|---|
| State child tax credit | N/A (no state income tax) |
| Credit | Amount (2025) |
|---|
| Empire State Child Credit (under 4) | $1,000 per child |
| Empire State Child Credit (4–16) | $330 per child |
| Credit | Amount (2025) |
|---|
| Dependent Credit (under 17) | $100 per dependent |
| Dependent Credit (17+) | $25 per dependent |
| Credit | Amount (2025) |
|---|
| State child tax credit | N/A (no state income tax) |
