Last updated: June 20, 2026
Bottom line
If you worked in 2025 and lived in New Jersey, it may be worth filing both a federal and New Jersey tax return even if your income was low. You may be able to claim the federal Earned Income Tax Credit, the New Jersey Earned Income Tax Credit, the federal Child Tax Credit, the New Jersey Child Tax Credit, and child care tax credits if your income, child, filing status, and documents meet the rules.
For tax year 2025, the federal EITC is worth up to $8,046 for a filer with three or more qualifying children. New Jersey says the NJEITC is 40% of your federal EITC for 2025. New Jersey also has a refundable Child Tax Credit of up to $1,000 for each dependent child age 5 or younger, if your New Jersey taxable income and filing status qualify.
Tax credits are not grants. You usually get them by filing a correct tax return and answering the credit questions carefully. This guide is general information, not tax advice. If you have a tax notice, custody dispute, past credit denial, ITIN or SSN problem, self-employment records, or a refund delay, use free tax help or a qualified tax professional.
If you need help right now
A tax refund can help later, but it is not emergency help. Refunds can be delayed if the IRS or New Jersey reviews your return, asks for proof, or finds a mismatch. If food, rent, child care, utilities, or medical costs cannot wait, call NJ 211 and also check ASMOM’s emergency help guide while you handle taxes.
The regular 2025 New Jersey income tax deadline for calendar-year filers was April 15, 2026. New Jersey says an extension gives more time to file, not more time to pay. If you owe tax, check NJ filing dates before waiting. If you received a notice, use the state’s NJ notice response page or call official tax help before sending documents.
Where to start
Start with your 2025 tax return, not with a “free money” list. Most real tax help comes through the IRS, the New Jersey Division of Taxation, free filing programs, and trained volunteers. If you already filed and missed a credit, you may be able to amend. If you did not file because your income was low, you may still need to file to get a refundable credit.
1. Check work income
Gather W-2s, 1099s, gig app records, cash job notes, and self-employment expenses. EITC is based on earned income. Child support, public benefits, unemployment, and Social Security are not earned income for EITC.
2. Check each child
Many child credits ask whether the child lived with you for more than half the year. Keep school, doctor, child care, lease, benefit, or court records that show your child’s address.
3. File both returns
Federal credits go on the federal return. NJEITC, New Jersey Child Tax Credit, and New Jersey child care credit go on the New Jersey return, usually Form NJ-1040.
4. Use help early
Use the IRS EITC Assistant, free filing, or a VITA site before you guess. A wrong child claim, wrong income number, or missing provider record can delay a refund.
If taxes are only one part of your budget, the New Jersey help guide can point you to food, rent, health, cash aid, child care, and local support.
Quick credit table
| Credit | What it helps with | 2025 amount | Reality check |
|---|---|---|---|
| Federal EITC | Refundable credit for low- and moderate-income workers | Up to $8,046 with 3 or more qualifying children | Income, filing status, investment income, and child rules matter. |
| NJEITC | New Jersey credit tied to federal EITC | 40% of your federal EITC | Part-year residents have the credit prorated by months of New Jersey residency. |
| Federal Child Tax Credit | Credit for a qualifying child under age 17 | Up to $2,200 per child; up to $1,700 may be refundable | SSN rules for the filer and child matter in 2025. |
| NJ Child Tax Credit | Refundable state credit for young children | Up to $1,000 per child age 5 or younger | New Jersey taxable income must be $80,000 or less, and married filing separately does not qualify. |
| Child care credits | Care costs paid so you could work or look for work | Federal credit plus possible New Jersey credit | You need provider details and payment records. Not every care payment counts. |
Federal EITC and New Jersey EITC
The Earned Income Tax Credit is for workers with low to moderate earned income. Wages, tips, self-employment income, gig work, and some taxable disability pay before retirement age may count. Child support, alimony, unemployment, Social Security, interest, and pensions do not count as earned income for EITC.
For tax year 2025, the IRS lists these maximum federal EITC amounts: $649 with no qualifying children, $4,328 with one qualifying child, $7,152 with two qualifying children, and $8,046 with three or more qualifying children. The IRS EITC table also lists the 2025 income limits and the $11,950 investment income limit.
| Qualifying children | Maximum federal EITC | Single or head of household income must be under | Married filing jointly income must be under |
|---|---|---|---|
| 0 | $649 | $19,104 | $26,214 |
| 1 | $4,328 | $50,434 | $57,554 |
| 2 | $7,152 | $57,310 | $64,430 |
| 3 or more | $8,046 | $61,555 | $68,675 |
New Jersey’s EITC is tied to your federal EITC. For 2025, the state says the NJEITC is 40% of the federal EITC. If your federal EITC is $4,000, your New Jersey EITC would be $1,600. Use NJEITC calculation rules if you were a part-year resident or have a civil union filing issue.
Child-claiming rules are a common reason for EITC delays. A qualifying child generally must meet relationship, age, residency, and joint-return rules. If another parent or relative may claim the same child, use free tax help before filing. Duplicate child claims can delay refunds and may lead to a notice.
Federal and New Jersey Child Tax Credits
The federal Child Tax Credit can help parents who claim a qualifying child. For 2025, the IRS says the credit is up to $2,200 per qualifying child, and up to $1,700 may be refundable as the Additional Child Tax Credit. The child must usually be under age 17 at the end of the year, be your dependent, live with you for more than half the year, and have a Social Security number valid for work.
Use the IRS Child Tax Credit page and Schedule 8812 instructions if your child has an ITIN, you share custody, your child turned 17 in 2025, or a prior credit was denied. ASMOM also has a plain-language child tax credit guide for a broader overview.
The New Jersey Child Tax Credit is separate from the federal credit. For tax year 2025, eligible New Jersey residents can claim a refundable credit of up to $1,000 for each dependent child age 5 or younger on Form NJ-1040. New Jersey says you must file Form NJ-1040 to claim it, even if your income is below the usual filing requirement. The child can have an SSN or ITIN if the other state rules are met.
| New Jersey taxable income | 2025 NJ Child Tax Credit |
|---|---|
| $30,000 or less | $1,000 per child |
| Over $30,000 to $40,000 | $800 per child |
| Over $40,000 to $50,000 | $600 per child |
| Over $50,000 to $60,000 | $400 per child |
| Over $60,000 to $80,000 | $200 per child |
| Over $80,000 | No New Jersey credit |
Check the NJ Child Tax Credit page before filing if you are a part-year resident, your filing status is unclear, or another adult may claim the same child. New Jersey may ask for documents after the return is reviewed.
Child care tax credits
If you paid someone to care for your child so you could work or look for work, check the federal Child and Dependent Care Credit. A qualifying person is often a child under age 13, but a spouse or dependent who cannot care for themselves may also count. Use Form 2441 instructions to check provider rules, qualifying person rules, and what to do if you had dependent care benefits from work.
The federal care credit is not the same as a child care subsidy. It usually helps after you file a return. If you need help paying for care now, ASMOM’s child care help guide can help you check New Jersey subsidy paths, and the national child care guide explains common rules.
New Jersey also has a Child and Dependent Care Credit. New Jersey says eligible resident taxpayers may claim it if they are allowed the federal credit, paid care expenses so they could work or actively look for work, and have New Jersey taxable income of $150,000 or less. For tax years 2021 through 2025, the New Jersey credit is a percentage of the federal credit and may result in a refund after tax is paid.
| New Jersey taxable income | NJ credit percentage |
|---|---|
| $30,000 or less | 50% of federal credit |
| Over $30,000 to $60,000 | 40% of federal credit |
| Over $60,000 to $90,000 | 30% of federal credit |
| Over $90,000 to $120,000 | 20% of federal credit |
| Over $120,000 to $150,000 | 10% of federal credit |
Read the NJ care credit page if your care was paid to a relative, you used a nanny, you paid cash, or your provider did not give a tax ID number. Keep receipts, year-end statements, bank records, and provider messages.
Free filing help and refund tracking
Many families can file for free. For the 2026 filing season, IRS Free File guided software is available to taxpayers with 2025 adjusted gross income of $89,000 or less. Start at IRS Free File so you stay on the official IRS path. Each partner has its own rules, and some may offer free state filing while others may not.
New Jersey also has online filing options. The state’s NJ e-file page links to resident and nonresident online income tax filing. If your situation is not supported online, use the NJ tax forms page or ask a free tax site what form is needed.
For in-person help, the IRS VITA locator can help you find free tax preparation for people with lower income, people with disabilities, and people who need language help. Some sites close after tax season or have limited appointments, so call first.
After filing, use IRS refund status for the federal return and NJ refund status for the state return. New Jersey says general filing-season processing can take 4 weeks or more after e-filing, at least 12 weeks after mailing, and 15 weeks or more if added processing is needed or a paper return was sent by certified mail. NJEITC claims may take longer because of review.
Documents checklist
Bring copies when you can. If you file online, keep photos or PDFs in a safe folder. The ASMOM documents checklist can also help you gather records for benefits, child care, food help, and housing help.
| What to gather | Why it matters | Examples |
|---|---|---|
| Identity and tax numbers | Needed for you and each dependent | Photo ID, SSN cards, ITIN letters, prior return |
| Income records | EITC and NJEITC depend on earned income | W-2, 1099, gig records, cash job log, business expenses |
| Child residency proof | Helps if a child credit is questioned | School, doctor, child care, lease, court, or benefit records |
| Child care proof | Needed for care credits | Provider name, address, tax ID, receipts, yearly statement |
| Bank information | Direct deposit is usually safer than waiting for mail | Routing number and account number from your bank or credit union |
| Letters and notices | Needed if your refund is held or changed | IRS notice, NJ notice, envelope, upload receipt, fax proof |
If your refund is delayed or a credit is denied
A delay does not always mean you did something wrong. The IRS says it cannot issue refunds that claim EITC or ACTC before mid-February, and that hold applies to the whole refund. Use IRS refund timing before assuming the refund is lost.
If New Jersey sends a letter asking for proof, the state says it is an extra step to verify the return. Read the letter, gather the exact documents requested, and keep proof that you responded. Use the official NJ notice guide to understand notice types and avoid sending papers to the wrong place.
If you disagree with an IRS decision and cannot afford a tax representative, a Low Income Taxpayer Clinic may be able to help with audits, appeals, collection disputes, notices, or account problems. Start with the LITC directory. If a child-claiming problem connects to custody, domestic violence, or support orders, start with legal help or Legal Services NJ.
If another benefit, office, or agency is delayed or closed, ASMOM’s benefits problems guide can help you plan your next call and collect proof.
Common mistakes to avoid
- Forgetting the New Jersey return: NJEITC, NJ Child Tax Credit, and NJ care credit are claimed on the state return.
- Claiming the wrong child: Do not guess if the child lived with another parent or relative for part of the year.
- Making up income: Do not add fake self-employment income to raise a refund. Keep real records for gig work and cash work.
- Ignoring letters: A notice may have a deadline. Keep the letter, envelope, and proof of your response.
- Paying for refund promises: A refund loan or advance is not a grant. Ask for the full cost in writing before signing.
- Using the wrong tax site: Start with official IRS or New Jersey pages, not ads that promise special tax money.
Other help while you wait
Tax credits may help after your return is processed, but they do not replace monthly help. If food is low, check SNAP help and WIC benefits. If rent or shelter is the issue, check housing help. If a shutoff notice is the problem, use utility assistance.
If you need cash aid, start with TANF help. If child support is part of your budget, read child support help. Local nonprofits and Community Action agencies may also know about food, diaper, transportation, and bill-help programs. The Community Action guide explains what to ask.
Phone scripts
Calling a free tax site
“Hi, I am a parent in New Jersey. I need help filing my 2025 federal and New Jersey returns. I want to check EITC, NJEITC, child tax credits, and child care credits. Are you taking appointments, and what documents should I bring?”
Calling about a New Jersey notice
“I received a New Jersey tax notice about my refund or credit. I have the notice, my return, and my ID. Can you tell me what proof is needed and the deadline to respond?”
Calling about an IRS letter
“I received an IRS letter about EITC, ACTC, or a child claim. I want to answer on time. Can you help me understand what documents the letter asks for and how to send them safely?”
Calling 211
“I am waiting for a tax refund, but I need help now with food, rent, utilities, child care, or transportation. What programs are open in my county, and what documents do they need?”
Resumen en español
Si trabajó en 2025 y vivió en New Jersey, revise los créditos federales y estatales antes de presentar o corregir su declaración. Puede calificar para EITC federal, NJEITC, Child Tax Credit, New Jersey Child Tax Credit, o créditos por cuidado de niños si cumple las reglas.
Estos créditos se reclaman con una declaración correcta. No pague por promesas de “dinero gratis.” Si recibió una carta del IRS o de New Jersey, responda antes de la fecha límite. Si necesita comida, renta, servicios públicos o cuidado de niños ahora, llame a NJ 211.
FAQ
Can a single mother in New Jersey get both federal EITC and NJEITC?
Yes, if she qualifies for federal EITC and meets New Jersey rules. For 2025, New Jersey says NJEITC is 40% of the federal EITC.
Do I need to file a New Jersey return to get state credits?
Yes. NJEITC, New Jersey Child Tax Credit, and the New Jersey child and dependent care credit are claimed on the New Jersey return.
Can I get the New Jersey Child Tax Credit with an ITIN?
New Jersey says the taxpayer must have a valid Social Security number or ITIN for the state Child Tax Credit. Other child, income, residency, and filing status rules still apply.
Can two parents claim the same child?
No. Only one return should claim the same child for the same tax year. If parents disagree, get free tax help before filing because duplicate claims can delay refunds.
Can child support count as earned income for EITC?
No. Child support is not earned income for EITC. Wages, tips, and self-employment income are common types of earned income.
What should I do if my refund is delayed?
Check the official IRS or New Jersey refund tool first. If you receive a letter, answer it by the deadline and send the proof requested.
About this guide
This guide uses official federal, state, local, and other high-trust nonprofit and community sources mentioned in the article.
A Single Mother is independent and is not a government agency, benefits office, lender, law firm, medical provider, or tax advisor.
Program rules, funding, local availability, and eligibility can change. Always confirm details with the official program before you apply or make decisions.
Verification: Last verified June 20, 2026, next review September 20, 2026.
Corrections: If you see something wrong or outdated, email suggestions@asinglemother.org.
Disclaimer: This article is for general information only. It is not legal, financial, medical, tax, immigration, disability, safety, or government-agency advice.