Line 63: Empire State child credit

Did you claim the federal child tax credit, additional child tax credit, or credit for other dependents on your federal Form 1040 or Form 1040NR) for 2023, or do you have a qualifying child ?

(A qualifying child must be less than 17 years old on December 31 st of the tax year and must qualify for the federal child tax credit.)

If No , you do not qualify for this credit. Continue with line 64.

If Yes , review the instructions for Form IT-213 to see if you qualify for this credit. If you qualify, complete Form IT-213, and transfer the amount from Form IT-213 to Form IT-201, line 63. Submit Form IT-213 with your return.

For more information, see the instructions for Form IT-213 .