Credits related to children
Empire State child credit
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*; and
- meet one of the following conditions:
- you have a federal child tax credit, additional child tax credit, or credit for other dependents (claimed on federal Form 1040 or Form 1040NR), or
- your federal adjusted gross income is:
- married filing jointly: $110,000 or less;
- single, head of household, or qualifying widow or widower: $75,000 or less; or
- married filing separately: $55,000 or less.
Note: *A qualifying child must be at least four but less than 17 years old on December 31 of the tax year and must qualify for the federal child tax credit.
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 that were in effect for 2017) attributable to qualifying children; or
- $100 multiplied by the number of qualifying children.
If you did not claim the federal child tax credit but meet all of the other eligibility requirements indicated above, the amount of the Empire State child credit is $100 multiplied by the number of qualifying children.
Note: If your or your child’s Social Security number (SSN) or individual taxpayer identification number (ITIN) was issued after the due date of the return, you may claim only $100 per qualifying child.
What form do I use?
Complete Form IT-213, Claim for Empire State Child Credit, and submit it with your return.
Child and dependent care credit
Who is eligible?
You are entitled to this credit if you qualified to claim the federal child and dependent care credit based on your recomputed FAGI (whether you actually claimed the federal credit or not). For information on qualifying for the federal credit, visit federal IRS Publication 503, Child and Dependent Care Expenses.
How much is the credit?
The credit is computed based on the amount of your New York State adjusted gross income, the number of qualifying persons, and the amount of qualified expenses paid.
Is the credit refundable?
- full-year residents—fully refundable
- nonresidents—nonrefundable
- part-year residents—partially refundable
What are the recordkeeping requirements?
After we review your tax return, we may ask you to prove that you are entitled to the credit. You will need the following information if you plan to claim the credit:
- canceled checks or money orders used to pay the provider
- cash receipts received at the time of payment that can be verified by the department (such as itemized statements supplied by the provider)
To learn more about recordkeeping requirements, see Checklist for child and dependent care expenses.
