Determine eligibility

Official source

Line 3: For purposes of this credit, federal adjusted gross income (FAGI) means the amount entered on Form IT-201 , Resident Income Tax Return , line 19, minus any interest included on federal Form 1040 , U.S. Individual Income Tax Return , or Form 1040NR , U.S. Nonresident Alien Income Tax Return , line 2b, for Build America Bonds as defined in Internal Revenue Code section 54AA.

Line 4: Include in the line 4 total, any child under age 17 on December 31 of the tax year who qualifies for the federal:

child tax credit,

additional child tax credit, or

credit for other dependents.

Include these children, regardless of whether you actually claimed the corresponding credit on your federal return (see the instructions for federal Form 1040 or Form 1040NR).

Note: If your child is claimed as a dependent on the federal return of their noncustodial parent, you cannot claim that child for purposes of the Empire State child credit. Do not include that child on line 4.

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Determine eligibility

Official source

Line 3: For purposes of this credit, federal adjusted gross income (FAGI) means the amount entered on Form IT-201 , Resident Income Tax Return , line 19, minus any interest included on federal Form 1040 , U.S. Individual Income Tax Return , or Form 1040NR , U.S. Nonresident Alien Income Tax Return , line 2b, for Build America Bonds as defined in Internal Revenue Code section 54AA.

Line 4: Include in the line 4 total, any child under age 17 on December 31 of the tax year who qualifies for the federal:

child tax credit,

additional child tax credit, or

credit for other dependents.

Include these children, regardless of whether you actually claimed the corresponding credit on your federal return (see the instructions for federal Form 1040 or Form 1040NR).

Note: If your child is claimed as a dependent on the federal return of their noncustodial parent, you cannot claim that child for purposes of the Empire State child credit. Do not include that child on line 4.