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Empire State child credit

New for 2023

For tax years beginning on or after January 1, 2023, the Empire State child credit includes qualifying children under four years of age.

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 each child listed on your claim.

Who is eligible? 

You are entitled to this refundable credit if you:

  • were 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 additional child tax credit based on the income thresholds in effect for 2017 or
    • your federal adjusted gross income is:  
Refundable Credit
Filing Status Federal Adjusted Gross Income (FAGI)
Married filing a joint return $110,000 or less
Single, or head of household, or qualifying surviving spouse $75,000 or less
Married filing separately $55,000 or less

*A qualifying child must be less than 17 years old on December 31 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 (calculated using the federal credit amounts and income thresholds that were in effect for tax year 2017, prior to the enactment of Public Law 115-97), attributable to qualifying children, or
  • $100 multiplied by the number of qualifying children (provided your FAGI is not more than the amount shown for your filing status above).

If you did not claim the federal child tax credit but meet all the other eligibility requirements shown above, the amount of the Empire State child credit is:

  • $100 multiplied by the number of qualifying children.

Note: 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.

Additional information