What Is the Empire State Child Credit?

The Empire State Child Credit is a tax benefit available to eligible families in New York State to help offset the costs of raising children. This state-level credit supplements the federal Child Tax Credit, providing additional financial relief. It is a refundable credit, which means that even if a family owes no state income tax, they may still receive a payment for the credit. The credit is claimed on the annual New York State income tax return.

Determining Your Eligibility

To qualify for the Empire State Child Credit, you must first be eligible to claim the federal Child Tax Credit, or would have been eligible if not for the federal income limitations. This links the state credit directly to federal standards. You must also be a full-year New York State resident, or be married to a full-year resident, to claim the credit.

A child must meet four tests to be considered a qualifying child for this credit.

• Age: The child must have been under the age of 17 on December 31 of the tax year.
• Relationship: The child must be your son, daughter, stepchild, foster child, brother, sister, or a descendant of any of these individuals, such as a grandchild or niece.
• Residency: The child must have lived with you for more than half of the year.
• Joint Return: The child cannot have filed a joint return for the year, unless it was only to claim a refund of taxes withheld.

The credit amount is reduced for taxpayers with a federal adjusted gross income (AGI) above certain thresholds. For those married and filing a joint return, the income limit is $110,000. For single, head of household, or qualifying surviving spouse filers, the AGI threshold is $75,000. For taxpayers who are married but filing separately, the AGI limit is $55,000. You must also provide a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for yourself and each qualifying child.

Calculating the Credit Amount

For the 2025 tax year, the Empire State Child Credit amount varies by the age of the child. For each qualifying child under the age of four, the credit is $1,000. For children between the ages of four and seventeen, the credit is $330.

For many taxpayers, the credit is the greater of these fixed amounts or 33% of the federal Child Tax Credit they are allowed. If your federal AGI exceeds the established thresholds for your filing status, the credit you calculated will be reduced.

A feature of this credit is its refundability. A refundable credit means that if the amount of the credit is more than the state income tax you owe, you will receive the difference as a refund. For example, if you owe $200 in state taxes but qualify for a $1,000 credit, you would have your tax liability eliminated and also receive an $800 payment from the state.

How to Claim the Credit

To claim the Empire State Child Credit, you must complete Form IT-213, Claim for Empire State Child Credit. This form must be attached to your annual New York State income tax return, Form IT-201 for full-year residents.

When filling out Form IT-213, you will need to provide the names and Social Security numbers of your qualifying children. You will also enter the amount of your federal Child Tax Credit or Additional Child Tax Credit, as this figure is used for the calculation.

Individuals who are not normally required to file a New York State tax return because their income is too low can still claim this credit. To do so, they must file a state tax return (Form IT-201) with the attached Form IT-213. This allows them to receive the payment they are entitled to, even without a state tax liability.