En esta noticia
New York State grants up to $1,000 for each child under age four to families that complete Form IT-213. The benefit is refundable and applies to the state tax return.
The New York Department of Taxation and Finance confirmed a substantial improvement to the credit. The regular deadline for tax year 2025 passed in April, but those who requested an extension can file through October 15.
How does the Empire State Child Credit work?
The credit is available to New York residents year-round with at least one child under 17 as of December 31. It is mandatory to have a valid Social Security number or ITIN for the filer and each child included.
The amount is reduced by $16.50 for every $1,000 that federal adjusted gross income exceeds the threshold corresponding to filing status. These are the amounts by tax year:
- Tax year 2025 (filed in 2026): $1,000 per child under 4 years old; $330 per child from 4 to 16 years old.
- Tax years 2026 and 2027: $1,000 per child under 4 years old; $500 per child from 4 to 16 years old.
How and until when can families claim the refund?
Those who did not file the 2025 return but requested an extension have until October 15, 2026. The process is done together with the state return, electronically or on paper.
The benefit does not affect eligibility for Medicaid, food assistance, or Supplemental Security Income. If the family saves the refund, that amount is not counted toward asset limits for twelve months.