Overview

New in 2026 (also known as Tax Year 2025) — Many New York families can receive up to $1,000 per child through New York's recently increased Empire State Child Credit (ESCC) by filing a New York State income tax return. If you do not owe taxes because you don't have income or your income is extremely low, you can get this money as cash back. If you do owe taxes, this credit can pay for that and even provide you with additional cash.

Receiving the Empire State Child Credit will not impact your Medicaid, Supplemental Nutrition Assistance Program (SNAP), Supplemental Security Income (SSI), cash assistance or housing assistance. If you save your refund, it will not count against asset limits for 12 months.

How much money is this credit?

You can receive up to $1,000 per child under age 4, and up to $330 per child ages 4 to 16. The credit is gradually reduced if your income is over $110,000 for Married Filing Jointly, or over $75,000 for other filers.

Am I eligible?

To be eligible, you must:

• Be a full-year New York State resident
• Have at least one child under 17 years old as of December 31, 2025
• File a New York State income tax return and provide a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for you and for each child - learn how: www.tax.ny.gov/pit/file

What if I don't have income or have extremely low income?

You do not need to have income to be eligible for this credit. If you have no income or your income is below $4,000, you do not owe taxes, and you can get the maximum credit as cash back by filing a New York State income tax return.

What if I have income over $4,000 and do not know if I owe any taxes?

If you have more than $4,000 income, file a New York State income tax return to receive the credit. If you do not owe taxes, you can receive the maximum credit as cash back. If you owe a small amount of tax, this credit can pay for that and even provide you with some additional cash.

What counts as income?

If you get paid by an employer for full time, part time, or temporary work, also known as receiving wages or a salary, or if you are a contractor who is self-employed or doing independent work for certain companies, such as delivering for mobile food applications (Seamless, DoorDash, etc.) or driving a for-hire vehicle with a ride-sharing company (Uber, Lyft, etc.), also known in certain cases as “gig” work, this counts as income. For the purposes of receiving this credit, benefits, such as Supplemental Nutrition Assistance Program (SNAP), Public Assistance, Supplemental Security Income (SSI), and more, do not count as income.

Will I lose my benefits if I receive the credit?

No. Receiving the Empire State Child Credit will not impact your Medicaid, SNAP, SSI, cash assistance or housing assistance. If you save your refund, it will not count against asset limits for 12 months.

How do I get this credit?

Get your Empire State Child Credit by filing a New York State income tax return and providing a valid Social Security number (SSN) or individual taxpayer identification number (ITIN) for you and each child you list on your New York State Tax Form IT-213 You may be able to get free help to file your tax return.

Are there other credits I can get?

Yes, you may also be eligible to receive other tax credits, in addition to the Empire State Child Credit. This includes the Earned Income Tax Credit, New York State Noncustodial Parent Earned Income Tax Credit, Child and Dependent Care Tax Credits, and more.

How can I get help and file my return for free?

Free income tax filing resources are available on the Tax Department website: www.tax.ny.gov.

Volunteer Income Tax Assistance (VITA) Sites — VITA is a free, IRS-sponsored program to help low and middle-income workers have their Federal and State personal income taxes prepared and filed electronically at no cost. VITA also ensures that workers receive all the tax credits to which they are entitled.

E-file options for personal income tax — E-filing is the easiest, fastest, and safest way to complete your personal income tax return.

Outreach Materials

Empire State Child Credit flyer — Use this outreach flyer to educate families about the enhance child credit. Spanish

Empire State Child Credit rack card — Use this rack card to educate families about the enhance child credit. Spanish

Social Media Graphics — Facebook, Instagram, and X (Twitter) graphics that any organization can download and share on their own social media platforms to raise awareness about the Empire State Child Credit.

Contact

For more information or assistance please contact the New York State Department of Taxation.