Individuals and families are eligible for the Working Families Tax Credit if they meet all of the following requirements:
The credit amount varies depending on the number of qualifying children and income level.
The maximum credit amount ranges from $300 to $1,200 depending on the number of qualifying children (see table below). These amounts are then reduced based on income thresholds, similar to the federal program. The minimum credit amount is $50, regardless of the number of qualifying children. See our Frequently Asked Questions (FAQs) about income to learn more.
Number of qualifying children | Applicant must make less than the following | Maximum credit amount | |
---|---|---|---|
Single | Married (filing jointly) |
||
0 | $16,480 | $22,610 | $300 |
1 | $43,492 | $49,622 | $600 |
2 | $49,399 | $55,529 | $900 |
3 | $53,057 | $59,187 | $1,200 |