New York State has launched a new tax benefit called the Empire State Child Credit starting January 1, 2026. The program is designed to help working families with children by providing up to $1,000 per child, depending on age and income.
The full $1,000 credit is available for children under 4 years old as of December 31 of the tax year. For children aged 4 to 16, the credit is smaller. For the 2025 tax year, the amount is $330 per child, and it is expected to increase to $500 for the next year.
To qualify, applicants must be full-year residents of New York State, or married to someone who is a full-year resident. The program is aimed at middle-class and low-income families, so it also sets income limits. Married couples filing jointly can earn up to $110,000. Single parents or heads of household can earn up to $75,000. Couples filing separately can earn up to $55,000.
Claiming the credit requires filing a state tax return. You will need valid Social Security Numbers or ITINs for yourself and each qualifying child. You also need to complete Form IT-213, which is the official document for the Empire State Child Credit.
This program is designed to reduce the financial pressure of raising children in New York and provides families with meaningful relief for childcare and other expenses.