Empire State child credit
Did you receive the Empire State child credit this year?
If, for tax year 2023, you received at least $100 for the Empire State child credit and filed your New York State income tax return (Form IT-201) on time, you may be eligible for a check.
To learn whether you’re eligible and how much to expect, see Additional Empire State child credit payments.
Identification numbers
To be eligible to claim the Empire State child credit, you must provide a valid Social Security number (SSN) or individual taxpayer identification number (ITIN) for you and for each child listed on your Form IT-213.
Who is eligible?
You are entitled to this refundable credit if you:
- were a full-year New York State resident or married to a full-year resident,
- have a qualifying child less than 17 years old on December 31 who qualifies for the federal child tax credit, and
- meet one of the following conditions:
- you have a federal child tax credit or additional child tax credit based on the income thresholds in effect for 2017 or
- your federal adjusted gross income is:
| Filing Status | Federal Adjusted Gross Income (FAGI) |
|---|---|
| Married filing a joint return | $110,000 or less |
| Single, or head of household, or qualifying surviving spouse | $75,000 or less |
| Married filing separately | $55,000 or less |
How much is the credit?
If you claimed the federal child tax credit, the amount of the Empire State child credit is the greater of:
- 33% of the portion of the federal child tax credit and federal additional child tax credit (calculated using the federal credit amounts and income thresholds that were in effect for tax year 2017, prior to the enactment of Public Law 115-97), attributable to qualifying children, or
- $100 multiplied by the number of qualifying children (provided your FAGI is not more than the amount shown for your filing status above).
If you did not claim the federal child tax credit but meet all the other eligibility requirements shown above, the amount of the Empire State child credit is:
- $100 multiplied by the number of qualifying children.
Additional information
- Form IT-213, Claim for Empire State Child Credit, and its instructions