Valuable Income Tax Credits Provide Financial Boost to New York Families
Earned Income Tax Credits Worth up to $12,873 Are Available to Eligible New Yorkers
Expanded Empire State Child Credit Provides Financial Support to New York Families
For Immediate Release: Monday, February 2, 2026
For media inquiries only, contact: Ryan Cleveland, 518-457-7377
The New York State Department of Taxation and Finance today urged taxpayers to review their eligibility for the Earned Income Tax Credit and the Empire State Child Credit. Both credits provide financial boosts to hardworking families.
“The Earned Income Tax Credit and expanded Empire State Child Credit put money directly into the pockets of working taxpayers,” said New York State Department of Taxation and Finance Acting Commissioner Amanda Hiller. “I encourage all those eligible to take advantage of these valuable benefits that can be a financial lifeline for those struggling to make ends meet.”
Earned Income Tax Credit
The Earned Income Tax Credit is a refundable credit for working taxpayers who earn less than $68,675. This means taxpayers get a refund even if the credit amount is more than what they owe in taxes.
When combined, Federal, New York State, and New York City Earned Income Tax Credits can be worth $12,873 for a family with three or more qualifying children.
Every year, thousands of New Yorkers qualify for the Earned Income Tax Credit for the first time because of changes to their financial situation, filing status, or personal life. For eligibility requirements, please see the Tax Department’s Earned Income Credit (New York State) webpage. For federal qualifications, see the IRS Earned Income Tax Credit webpage.
Expanded Empire State Child Credit
For tax year 2025, the Empire State Child Credit has been substantially enhanced. The maximum amount for the Empire State child credit for children under age four increased from $330 to $1,000 per child. This refundable credit provides support to eligible families who file New York State income tax returns.
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. For more information on this credit, visit Empire State child credit.
File a tax return to claim these credits
Taxpayers must file a personal income tax return to receive both credits, even if they don’t owe any taxes. Most taxpayers who are eligible for the Earned Income Tax Credit and the Empire State Child Credit, are likely also eligible to take advantage of the free e-filing options available through the Tax Department. Options include:
Free File
Depending on your income and other criteria, you may be eligible to use Free File software to e-file your federal and state income tax returns at no cost through the Tax Department website.
Take advantage of this truly free service each year, saving hundreds, if not thousands, of dollars in tax-preparation costs.
Free File information is available in multiple languages on the Tax Department’s website, www.tax.ny.gov.
Other e-filing options
If you don't qualify for Free File, we have other options—including some other free ones—that may work for you. See other e-file options for personal income tax to learn more.
Need assistance?
For taxpayers who qualify, the Tax Department’s Taxpayer Assistance Program (TAP) can help electronically prepare and file their federal and state income tax returns at no cost.
During a scheduled session, Tax Department representatives will guide taxpayers through free tax preparation software, step-by-step, as they complete and file their own tax return. The Tax Department’s online tax software is a safe and secure way to file. It’s quick and easy!
Visit the Taxpayer Assistance Program to register for a session.