Additional Empire State child credit payments

The 2024–2025 New York State budget provides for an additional payment to eligible taxpayers based on the Empire State child credit.

If you qualify for a payment, you don't need to do anything; we will automatically calculate and send you a check for the amount you’re entitled to. 

Am I eligible?

You are eligible for a check if, for tax year 2023, you:

• received at least $100 for the New York State Empire State child credit, and
• filed your New York State income tax return (Form IT-201) by April 15, 2024, or had a valid extension of time to file.

When will I get my check?

We will start mailing checks to eligible taxpayers in August 2024, and continue to mail checks as we process returns.

Watch your mailbox for a check that looks like this:

We cannot provide a specific delivery schedule, and our Contact Center representatives have no additional information.

How much is the check?

Your check amount is based on your 2023 Empire State child credit.

The payment is anywhere from 25% to 100% of the amount of the Empire State child credit you received for 2023. The percentage depends on your income.

Estimate your check amount

To estimate the amount you'll receive, you'll need information from your 2023 New York State income tax return (Form IT-201). If you don’t have a copy of your return, log in to the software you used to file to view a copy, or request the information from your tax preparer (if you used one).

The actual amount you receive may be different from the amount you estimated if there were any adjustments to the amount of the credit claimed on your return. If we adjusted your credit amount, use the corrected amount in the account adjustment letter (DTF-160) or bill we sent you to estimate your additional payment.

Note: To protect your information, our Contact Center representatives cannot provide amounts from a return you filed.

1. Locate the amount on line 63 (Empire State child credit) of your 2023 return. If line 63 is less than $100, you are not eligible for this additional payment and will not receive a check.
    
2. Look for the amount on line 19 of your return.
    
3. Find the percentage for your line 19 amount in the chart below:
    
   

   Empire State child credit additional payment computation table

   If your line 19 amount is		your payment based on your 2023 Empire State child credit is
   equal to or greater than	but less than
   N/A	$10,000	100% of the credit amount you received.
   $10,000	$25,000	75% of the credit amount you received.
   $25,000	$50,000	50% of the credit amount you received.
   $50,000	N/A	25% of the credit amount you received.

    
4. Multiply the amount on line 63 by the percentage you found in the chart, above, to estimate your payment for this credit.

Example: On Taxpayer A's return, the line 19 amount is $18,000 and the line 63 amount is $330: 

 

Taxpayer A’s line 19 amount, $18,000, is in the $10,000 to less than $25,000 range in the chart, so their payment is 75% of the amount on line 63. Taxpayer A should multiply $330 by 75% ($330 x 0.75 = $247.50). If Taxpayer A is eligible, their Empire State child credit payment is $247.50.

Interactive calculator

Use this interactive calculator to estimate the amount of your Empire State child credit payment.

1. In the yellow highlighted fields, enter the amounts requested from your 2023 Form IT-201. Note: If line 63 is less than $100, you are not eligible for this additional payment and will not receive a check.
2. Once you have correctly entered all your information, select Calculate.

FAQs