You are entitled to this credit if:
- you are a full-year New York State resident or married to a full-year resident, and
- you have a qualifying child*, and
- you 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.
Credit amount
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 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.
How to claim this credit
Complete Form IT-213, Claim for Empire State Child Credit and attach it to your New York State income tax return.
If the amount of your Empire State child credit is more than the amount of New York State tax that you owe, you can claim a refund.