Generally, the New Jersey Earned Income Credit amount will be 40% of a taxpayer's federal EIC amount.
However, that's not always the case. A taxpayer can sometimes qualify for state EIC without getting the federal EIC.
According to Line 58 – New Jersey Earned Income Tax Credit (NJEITC) in the Instructions for Form NJ-1040, found at 2022 Income Tax Returns:
If you were at least 18 years old, you may be eligible for an NJEITC even if you did not meet the age requirement for a federal EIC. The maximum age limit has been eliminated.
Did you meet the following requirements during 2022?
- You did not have a qualifying child; and
- You were at least 18 years old on the last day of the tax year; and
- You met all federal EIC requirements except the age requirement; and
- You are not listed as a dependent on another tax return.
If so, enter $224 on line 58. If you were a part-year resident, you must prorate $224 by the number of months you were a New Jersey resident.
