New for 2023

Recent legislation expanded the Empire State Child Credit (ESCC). Beginning in 2023, the credit will include all children under age 17 on December 31 of the tax year. Previously, only children at least four years of age but less than 17 met the age requirement to be a qualifying child.

Caution: To be eligible to claim the Empire State child credit, you must provide a valid Social Security number (SSN) or IRS individual taxpayer identification number (ITIN), for you and for each child listed on your Form IT-213 . For more information, see Important Notice N-16-2 , Changes to Federal and New York State Filing Requirements for New York Earned Income Credits and Empire State Child Credit .