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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 or a federal additional child tax credit (claimed on federal Form 1040 or Form 1040A), or
    • your federal adjusted gross income is:  
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 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: