02/27/2015
Noncustodial Parent New York State Earned Income Tax Credit (EITC)
This EITC is just one of a number of New York State initiatives to address the needs of young, low-income working noncustodial parents in an attempt to help them become more involved in the economic and social well-being of their children.
The combined federal, New York State and /or New York City EITC - which can be as much as $4,462 for a single parent with one child; $7,371 for two children; and $8,293 for three or more - has proved to be one of the nation's most effective tools at increasing labor force participation of low skilled workers, as well as an efficient means of supplementing the low wages paid to such workers.
The Noncustodial Parent New York State EITC will reward those noncustodial parents already working to augment their wages. It will provide a substantial work incentive for those not working or working only intermittently. Most important, it will encourage greater involvement by noncustodial parents who may have avoided contact with their children due to their limited resources.
To be qualified you must:
be a New York Resident Taxpayer
be 18 years of age or older
be a noncustodial parent and have a child who does not reside with you or children who do not reside with you
have a child support order through New York Child Support Unit (SCU) for at least one-half year; and
have paid equal (100%) of the current amount of child support due for given tax year.
Value is equal to the greater of 2.5 times the federal EITC as if you had no qualifying children or 20% of the federal EITC allowed for custodial parents with one child on a sliding scale to those with incomes up to approximately $38,510.
Estimated EITC 2014 based on Earnings Earnings Estimated EITC 2014*
$3,000 $578
$6,000 $1,153
$9,000 $1,065
$12,000 $661
$15,000 $661
$18,000 $655
$21,000 $559
$24,000 $463
$27,000 $367
$30,000 $271
$33,000 $175
$36,000 $79
*Figures shown are for the Noncustodial Parent New York State EITC for taxpayers not married filing jointly.
NYS Tax Form IT-209
The form and instructions are available on the New York State Department of Taxation and Finance website.
http://www.tax.ny.gov/