As we navigate the 2025 tax year, there is excellent news for New York families. Thanks to recent legislative expansions, the Empire State Child Credit (ESCC) is expanding and providing a much-needed financial boost to households across the state.
Whether you are a new parent or raising teenagers, here is what you need to know about claiming this refundable credit.
What’s New?
The most significant change this year is allowing New York to offer higher amounts specifically for younger children.
- Children under age 4: Eligible families can now receive up to $1,000 per child.
- Children ages 4 to 16: Families can receive $330 per child.
- No Income Minimum: You can claim this credit even if you had $0 in income last year, as long as you file a New York State tax return.
Who is Eligible?
To qualify for the Empire State Child Credit, you must:
- Be a full-year New York State resident (or married to one).
- Have a qualifying child who was under age 17 on December 31, 2024.
- Meet the income thresholds (the credit begins to phase out for incomes above $75,000 for single filers or $110,000 for married couples filing jointly).
Why It Matters
This credit is refundable. This means that if the credit amount is more than the taxes you owe, you get the remaining balance back as a check or direct deposit. For many families, this translates to hundreds or even thousands of dollars back in their pockets to help with groceries, childcare, and school supplies.
Crucially, receiving this credit will not impact your eligibility for other benefits like SNAP, Medicaid, SSI, or housing assistance.
How to Claim Your Credit
The only way to receive this money is to file a New York State income tax return, even if you aren’t otherwise required to file.
- Required Form: You must complete and attach Form IT-213 (Claim for Empire State Child Credit) to your tax return.
- Identification: Ensure you have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for yourself and every child you are claiming.
- Deadline: For most New Yorkers, the deadline to file is April 15, 2025.
Need Help Filing?
Don’t leave money on the table. If your household earned $85,000 or less, you may be eligible for free tax preparation assistance through programs like VITA or NYC Free Tax Prep. You can also visit the official NY State Tax website for more information.
Check your eligibility and download the necessary forms at the Official NY State OTDA website.
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