General information

Official source

The Empire State child credit is available to full-year New York State residents (see Spouses required to file separate New York State returns ) who have at least one qualifying child and meet certain income limits. If the amount of the credit is more than the amount of your tax for the tax year, the excess will be refunded to you without interest.

The credit amount allowed is:

33% of the portion of the federal child tax credit and additional child tax credit (calculated using the federal credit amounts and income thresholds that were in effect for tax year 2017, before the enactment of [Public Law 115-97]) attributable to qualifying children, or

$100 times the number of qualifying children, whichever is greater.

However, if your child’s or your own SSN or ITIN was issued after the due date of the return (including extensions), you may claim only $100 per qualifying child.

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General information

Official source

The Empire State child credit is available to full-year New York State residents (see Spouses required to file separate New York State returns ) who have at least one qualifying child and meet certain income limits. If the amount of the credit is more than the amount of your tax for the tax year, the excess will be refunded to you without interest.

The credit amount allowed is:

33% of the portion of the federal child tax credit and additional child tax credit (calculated using the federal credit amounts and income thresholds that were in effect for tax year 2017, before the enactment of [Public Law 115-97]) attributable to qualifying children, or

$100 times the number of qualifying children, whichever is greater.

However, if your child’s or your own SSN or ITIN was issued after the due date of the return (including extensions), you may claim only $100 per qualifying child.