Qualifying child

For purposes of the Empire State child credit, a qualifying child:

is your child, stepchild, foster child, sibling, stepsibling, half-sibling, or a descendant of any of them (for example, your grandchild, or your sibling’s child),

was less than 17 years old on December 31,

did not provide over half of their own support,

lived with you for more than half of the year,

is claimed as a dependent on your federal income tax return,

does not file a joint federal income tax return (or files it only to claim a refund of withholding or estimated tax paid), and

was a citizen, national, or resident noncitizen of the United States.

If your child has an ITIN, that child must be considered a resident of the United States for federal income tax purposes, see IRS Publication 519 , U.S. Tax Guide for Aliens , for more information.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child is also considered a U.S. citizen or U.S. national for purposes of the Empire State child credit.

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Qualifying child

Official source

For purposes of the Empire State child credit, a qualifying child:

is your child, stepchild, foster child, sibling, stepsibling, half-sibling, or a descendant of any of them (for example, your grandchild, or your sibling’s child),

was less than 17 years old on December 31,

did not provide over half of their own support,

lived with you for more than half of the year,

is claimed as a dependent on your federal income tax return,

does not file a joint federal income tax return (or files it only to claim a refund of withholding or estimated tax paid), and

was a citizen, national, or resident noncitizen of the United States.

If your child has an ITIN, that child must be considered a resident of the United States for federal income tax purposes, see IRS Publication 519 , U.S. Tax Guide for Aliens , for more information.

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child is also considered a U.S. citizen or U.S. national for purposes of the Empire State child credit.