Guide · Money, Taxes & Banking
How to Qualify for the Earned Income Tax Credit (EITC)
The federal credit is off-limits without a Social Security number — and so, despite a common assumption, is New York's version. Here's what actually determines eligibility.
The Earned Income Tax Credit is one of the largest refundable credits available to working families, worth thousands of dollars for people who qualify. It's also one of the most misunderstood, especially by ITIN filers who've heard that New York State runs a separate, more open version of the credit. It doesn't. Here's what the credit actually requires, and where the real income limits fall for the 2025 tax year — the one you file in early 2026.
💰 The income limits for tax year 2025
The maximum federal credit for 2025 ranges from $649 with no qualifying children to $8,046 with three or more. For a married couple filing jointly, earned income and adjusted gross income must each stay under about $26,214 with no children, up to roughly $68,675 with three or more children. Limits are lower for single and head-of-household filers, and investment income over $11,950 disqualifies you outright, regardless of how little you earned from work. Check the exact table for your filing status at irs.gov before assuming you're over or under.
🪪 Why an ITIN doesn't work — federal or state
The federal EITC requires a valid Social Security number for you, your spouse if filing jointly, and every qualifying child listed. An ITIN does not satisfy that requirement for anyone on the return. New York's own Earned Income Credit, claimed on Form IT-215, is calculated as a percentage of the federal credit and carries the identical SSN requirement — it is not a separate, ITIN-friendly benefit, even though people often assume state programs are more flexible than federal ones. A related but different NY benefit, the Noncustodial Parent Earned Income Credit (Form IT-209), also has its own eligibility rules tied to child support orders and is not a workaround for the SSN requirement.
🏙️ NYC Free Tax Prep can check for you
If you and your household have valid Social Security numbers, the safest way to know your exact eligibility and credit amount is to have it calculated by an IRS-certified preparer rather than guessing. NYC Free Tax Prep does this at no cost at sites across the five boroughs, and can also flag whether you qualify for New York's state and city versions on the same visit.
Do this first: if everyone on your return has a valid SSN, run the numbers yourself with the IRS's free EITC Assistant tool at irs.gov before you file, so you know your estimated credit going in.
Official source: IRS Publication 596 (Earned Income Credit) and New York State Department of Taxation and Finance, Form IT-215 instructions.
Sources
1. Internal Revenue Service, Publication 596, "Earned Income Credit (EIC)," irs.gov, accessed August 2026. 2. New York State Department of Taxation and Finance, "Instructions for Form IT-215, Claim for Earned Income Credit," tax.ny.gov, accessed August 2026.
Criollo News guides are practical explainers, not tax or legal advice — every case is different, and rules change. Confirm your situation with the IRS, a certified tax preparer (like NYC Free Tax Prep), or an accountant.