Empire State child credit
New for 2025
Beginning with 2025, the Empire State child credit has been substantially enhanced. For many taxpayers the credit amount has increased. This refundable credit provides support to eligible families who file New York State income tax returns and file Form IT-213, Claim for Empire State Child Credit with their return.
Who is eligible?
You are eligible for this refundable credit if you are a full-year New York State resident and have at least one qualifying child less than 17 years old on December 31 of the year you are claiming the credit for.
How much is the credit?
The credit for qualifying children in 2025 will be claimed on a 2025 tax year return filed in 2026.
The credit for 2025 is:
- $1,000 per qualifying child under four years old; plus
- $330 per qualifying child at least age four but less than 17 years old.
The credit for qualifying children in 2026 will be claimed on a 2026 tax year return filed in 2027. Qualifying children in 2027 will be claimed on a 2027 tax year return filed in 2028.
The credit for 2026 and 2027 will be:
- $1,000 per qualifying child under four years old; plus
- $500 per qualifying child at least age four but less than 17 years old.
The credit amount is reduced by $16.50 for every $1,000 that your federal adjusted gross income exceeds the following income threshold for your filing status:
- $110,000 for a married filing joint return;
- $75,000 for a single, head of household, or qualifying surviving spouse return; or
- $55,000 for a married filing separate return.
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 you list on your Form IT-213.
Additional information
- Form IT-213, Claim for Empire State Child Credit, and its instructions