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Department of Taxation and Finance

Empire State child credit

New for 2018

Beginning with tax year 2018, you can no longer use the amount of your federal child tax credit or additional child tax credit to compute your Empire State child credit. The Tax Law has been changed to base the Empire State child credit eligibility and credit amounts on the federal child tax credit as it existed prior to the federal Tax Cuts and Jobs Act (Public Law 115-97). Therefore, you will use the federal credit amounts and income thresholds that were in effect for tax year 2017 to calculate your Empire State child credit.

Identification numbers

To be eligible to claim the Empire State child credit, you must provide a correct and valid social security number (SSN) or individual taxpayer identification number (ITIN) for each child listed on your claim.

You are entitled to this refundable credit if you:

  • are 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:  
 Refundable Credit
Filing Status Federal Adjusted Gross Income
Married filing a joint return $110,000 or less
Single, or head of household, or qualifying widow(er) $75,000 or less
Married filing separately $55,000 or less

*A qualifying child must be at least four years old on December 31st 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 (computed as it existed before the enactment of Public Law 115-97) 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 shown above, the amount of the Empire State child credit is:

  • $100 multiplied by the number of qualifying children.

If your or your child’s SSN or ITIN was issued after the due date of the return, you may claim only $100 per qualifying child.

For additional information on claiming this credit, see Form IT-213, Claim for Empire State Child Credit and its instructions.

 

Updated: