Department of Taxation and Finance

Instructions for Form IT-213 Claim for Empire State Child Credit

IT-213-I

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Caution: To be eligible to claim the Empire State child credit, you must provide a valid Social Security number (SSN) or IRS individual taxpayer identification number (ITIN), for you and for each child listed on your Form IT-213. For more information, see Important Notice N-16-2, Changes to Federal and New York State Filing Requirements for New York Earned Income Credits and Empire State Child Credit.

General information 

The Empire State child credit is available to full-year New York State residents (see Spouses required to file separate New York State returns) who have at least one qualifying child and meet certain income limits. If the amount of the credit is more than the amount of your tax for the tax year, the excess will be refunded to you without interest.

The credit amount allowed is:

• 33% of the portion of the federal child tax credit and additional child tax credit (calculated using the New York recomputed federal adjusted gross income (FAGI) as well as the federal credit amounts and income thresholds that were in effect for tax year 2017, before the enactment of Public Law 115-97) attributable to qualifying children, or
• $100 times the number of qualifying children, whichever is greater.

However, if your or your child’s SSN or ITIN was issued after the due date of the return (including extensions), you may claim only $100 per qualifying child.

Qualifying child

For purposes of the Empire State child credit, a qualifying child:

• is your child, stepchild, foster child, sibling, stepsibling, half-sibling, or a descendant of any of them (for example, your grandchild, or your sibling’s child),
• was at least four but less than 17 years old on December 31,
• did not provide over half of their own support,
• lived with you for more than half of the year,
• is claimed as a dependent on your federal income tax return,
• does not file a joint federal income tax return (or files it only to claim a refund of withholding or estimated tax paid), and
• was a citizen, national, or resident noncitizen of the United States.

If your child has an ITIN, that child must be considered a resident of the United States for federal income tax purposes, see IRS Publication 519, U.S. Tax Guide for Aliens, for more information.

If you are a U.S. citizen or U.S. National and your adopted child lived with you all year as a member of your household, that child is also considered a U.S. citizen or U.S. National for purposes of the Empire State child credit.

How to claim the credit

You must file Form IT-213 with your New York State income tax return.

Line instructions

Determine eligibility

Line 3: For purposes of this credit, federal adjusted gross income (FAGI) means your New York recomputed FAGI entered on Form IT-201, Resident Income Tax Return, line 19a, minus any interest included on federal Form 1040, U.S. Individual Income Tax Return, or Form 1040NR, U.S. Nonresident Alien Income Tax Return, line 2b, for Build America Bonds as defined in Internal Revenue Code section 54AA.

Line 4: Enter the number of children who qualify for the federal child tax credit or additional child tax credit, and any child who was less than 17 years old on December 31, who qualifies for the federal credit for other dependents, whether you claimed the credit on your federal return (see the instructions for federal Form 1040 or Form 1040NR).

Note: If your child is claimed as a dependent on the federal return of their noncustodial parent, you cannot claim that child for purposes of the Empire State child credit. Do not include that child on line 4.

Compute credit

Line 6: Most taxpayers will use Worksheet A to compute the amount to enter on line 6. However, use Worksheet B instead of Worksheet A if you excluded income from Puerto Rico on your federal income tax return; or you filed any of the following federal forms with your federal income tax return:

• Form 8839, Qualified Adoption Expenses
• Form 8396, Mortgage Interest Credit
• Form 8859, Carryforward of the District of Columbia First-Time Homebuyer Credit
• Form 5695, Residential Energy Credits
• Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa
• Form 2555, Foreign Earned Income

Line 7: If you answered Yes on Worksheet A, line 9 or line 10; or Worksheet B, line 13; complete Worksheet C: Additional child tax credit amount, to compute the amount to enter on line 7.

Spouses required to file separate New York State returns

Lines 17 and 18: If you filed a joint federal income tax return but are required to file separate New York State income tax returns because you were a full-year New York State resident and your spouse was a part-year resident or nonresident, either spouse may claim the credit and you may divide it in any manner you choose.

The spouse who is the New York State resident must complete Form IT-213 as follows:

1. Include both spouses’ names and SSNs, listing the resident spouse’s name and SSN first.
2. Enter 0 on line 17 if the part-year resident or nonresident spouse is claiming the entire line 16 amount.
3. Enter 0 on line 18 if the resident spouse is claiming the entire line 16 amount.

Submit a copy of Form IT-213, and, if applicable, a copy of Form IT-213-ATT, Child Information for Empire State Child Credit, with each spouse’s New York State income tax return. However, if you entered 0 on line 18, you do not need to submit a copy of Form IT-213 with your spouse’s part-year resident or nonresident Form IT-203, Nonresident and Part-Year Resident Income Tax Return.

Worksheet A for Form IT-213, Line 6

Do not use Worksheet A, but use Worksheet B instead, if on your 2022 federal income tax return you:

• claimed any of the following federal tax credits: adoption credit, mortgage interest credit, carryforward of District of Columbia first-time homebuyer credit, or residential clean energy credit; or
• excluded income from Puerto Rico; or
• were required to attach federal Form 2555 or Form 4563.

Worksheet B for Form IT-213, Line 6

Use this worksheet, instead of Worksheet A, if you:

• claimed any of the following federal tax credits: adoption credit, mortgage interest credit, carryforward of District of Columbia first-time homebuyer credit, or residential clean energy credit; or
• excluded income from Puerto Rico; or
• filed federal Form 2555 or Form 4563.

Line 11 for Worksheet B

Note: You will need your completed federal worksheets contained in the federal instructions for Schedule 8812, to complete lines 2, 6, and 9 of this worksheet.

Worksheet C: Additional child tax credit amount

• You must complete Worksheet A or Worksheet B, whichever is applicable, before completing Worksheet C.
• If the amount from Worksheet A, line 6, or Worksheet B, line 8, is zero, do not complete Worksheet C. Go to Form IT-213, skip lines 8 through 13 and continue with line 14.
• If you filed federal Form 2555, stop here; do not complete Worksheet C. Enter 0 on Form IT-213, line 7.

You will need your completed 2022 federal Schedule 8812, Credits for Qualifying Children and Other Dependents, to complete this worksheet.