Earned Income Tax Credit (EITC) Claims by Credit Type and Size of Earned Income: Beginning Tax Year 1994
data.ny.gov | Last Updated 8 Feb 2024The Department of Taxation and Finance (the Department) annually publishes statistical information on the New York State earned income tax credit (EITC). This includes data on the separate New York City EITC and the New York State noncustodial parent EITC. Summary data are presented for all taxpayers which includes full-year New York state residents, part-year residents and nonresidents (where applicable). Data are shown for the total number of claimants and credit claimed by county and/or region for all filing statuses.
This dataset has the following 26 columns:
| Column Name | API Column Name | Data Type | Description | Sample Values |
|---|---|---|---|---|
| Tax Year | tax_year | number | Tax year for which the credit return was filed | 2022 2020 2021 2019 2018 view top 100 |
| Credit Type | credit_type | text | Type of Credit: NYC EITC - New York City Earned Income Tax Credit (began in 2004). NYS EITC - New York State Earned Income Tax Credit (began in 1994). | NYS EITC NYC EITC view top 100 |
| Place of Residence | place_of_residence | text | NYC EITC – New York City Counties, Total New York City Counties, Total Non-New York City Counties, Full-Year Resident Total, All Other *, or Grand Total. NYS EITC – New York State Counties (including New York City Counties), Total New York City Counties, Full-Year Resident Total, All Other *, or Grand Total. * Includes nonresidents and part-year residents who moved out of New York. Part-year residents who move into New York are classified by the county into which they move. (For NYS EITC, data for this category begins in 2009.) | New York City - Queens New York City - Richmond Full-Year Resident, Total Grand Total Total, New York City Counties view top 100 |
| County | county | text | Name of New York State County, New York City County, Total New York City Counties, Total Non-New York City Counties, Full-Year Resident Total, Not Applicable, or Grand Total. | Bronx Queens Full-Year Resident, Total Richmond Grand Total view top 100 |
| Size of Earned Income | size_of_earned_income | text | New York Earned Income ranges. Note: The income ranges changed over time due to tax law changes. | $0 - $4,000 $12,001 - $16,000 $16,001 - $20,000 $20,001 - $24,000 $24,001 - $28,000 view top 100 |
| Notes | notes | text | d/ In certain instances, Tax Law prohibits the disclosure of individual taxpayer information. a/ Amount is less than $500. Reported as zero. For Tax Years 2014 and forward, Credit Amounts Claimed displaying as zero (with Number of Claims greater than zero) actually contain data accurate to three decimal places that become available when the hidden decimal data is obtained via an OData Feed. | d/ d/, a/ a/ view top 100 |
| Number of Claims, Zero Qualifying Children | number_of_claims_zero_qualifying_children | number | Count of the number of EITC claims with no qualifying children | 0 12 11 16 18 view top 100 |
| Credit Amount Claimed, Zero Qualifying Children ($000) | credit_amount_claimed_zero_qualifying_children_000 | number | Amount of EITC claimed with no qualifying children, in thousands of dollars | 0 1 2 5 6 view top 100 |
| Average Credit, Zero Qualifying Children | average_credit_zero_qualifying_children | number | Average amount of EITC claimed with no qualifying children | 0 1 13 12 16 view top 100 |
| Number of Claims, One Qualifying Child | number_of_claims_one_qualifying_child | number | Count of the number of EITC claims with one qualifying child | 0 10 103 106 11 view top 100 |
| Credit Amount Claimed, One Qualifying Child ($000) | credit_amount_claimed_one_qualifying_child_000 | number | Amount of EITC claimed with one qualifying child, in thousands of dollars | 0 1 2 3 5 view top 100 |
| Average Credit, One Qualifying Child | average_credit_one_qualifying_child | number | Average amount of EITC claimed with one qualifying child | 0 141 147 23 109 view top 100 |
| Number of Claims, More than One Qualifying Child | number_of_claims_more_than_one_qualifying_child | number | Count of the number of EITC claims with more than one qualifying child * For tax years prior to 2008 this column is populated. After 2008, there is a finer breakdown. | 214 163 196 84 122 view top 100 |
| Credit Amount Claimed, More than One Qualifying Child ($000) | credit_amount_claimed_more_than_one_qualifying_child_000 | number | Amount of EITC claimed with more than one qualifying child, in thousands of dollars * For tax years prior to 2008 this column is populated. After 2008, there is a finer breakdown. | 1 7 0 8 5 view top 100 |
| Average Credit, More than One Qualifying Child | average_credit_more_than_one_qualifying_child | number | Average amount of EITC claimed with more than one qualifying child * For tax years prior to 2008 this column is populated. After 2008, there is a finer breakdown. | 9 178 174 177 176 view top 100 |
| Number of Claims, Two Qualifying Children | number_of_claims_two_qualifying_children | number | Count of the number of EITC claims with two qualifying children. ** For tax years prior to 2008 this column is not populated. Beginning 2009, the finer breakdown exists. | 0 53 66 63 67 view top 100 |
| Credit Amount Claimed, Two Qualifying Children ($000) | credit_amount_claimed_two_qualifying_children_000 | number | Amount of EITC claimed with two qualifying children, in thousands of dollars ** For tax years prior to 2008 this column is not populated. Beginning 2009, the finer breakdown exists. | 0 1 2 6 3 view top 100 |
| Average Credit, Two Qualifying Children | average_credit_two_qualifying_children | number | Average amount of EITC claimed with two qualifying children ** For tax years prior to 2008 this column is not populated. Beginning 2009, the finer breakdown exists. | 0 263 40 202 269 view top 100 |
| Number of Claims, More than Two Qualifying Children | number_of_claims_more_than_two_qualifying_children | number | Count of the number of EITC claims with more than two qualifying children. ** For tax years prior to 2008 this column is not populated. Beginning 2009, the finer breakdown exists. | 29 26 25 23 20 view top 100 |
| Credit Amount Claimed, More than Two Qualifying Children ($000) | credit_amount_claimed_more_than_two_qualifying_children_000 | number | Amount of EITC claimed with more than two qualifying children, in thousands of dollars ** For tax years prior to 2008 this column is not populated. Beginning 2009, the finer breakdown exists. | 5 4 1 0 6 view top 100 |
| Average Credit, More than Two Qualifying Children | average_credit_more_than_two_qualifying_children | number | Average amount of EITC claimed with more than two qualifying children ** For tax years prior to 2008 this column is not populated. Beginning 2009, the finer breakdown exists. | 0 49 299 294 301 view top 100 |
| Number of Claims, Total | number_of_claims_total | number | Total count of the number of EITC claims | 0 13 14 15 31 view top 100 |
| Credit Amount Claimed, Total ($000) | credit_amount_claimed_total_000 | number | Amount of EITC claimed, in thousands of dollars | 1 0 2 3 4 view top 100 |
| Average Credit, Total | average_credit_total | number | Average amount of EITC claimed | 104 123 128 124 131 view top 100 |
| Place of Residence Sort Order | place_of_residence_sort_order | number | Sort order on Place of Residence | 70 1 4 5 6 view top 100 |
| Earned Income Sort Order | earned_income_sort_order | number | Sort order on Earned Income ranges | 1 2 3 4 5 view top 100 |