New York Parents Reminded of Expanded Child Tax Credit

New Yorkers are being reminded of taking advantage of New York State’s recently expanded child tax credit (Empire State Child Credit). The refundable credit can help with offsetting taxes or be paid out directly to taxpayers as cash back in the form of a refund. Under the expanded credit, taxpayers can receive a credit up to $1,000 per qualifying child under the age of four.

“The Empire State Child Credit delivers a vital financial boost to New York families,” Governor Hochul said. “Now, after the largest expansion of the credit in New York history, more New Yorkers have access to the credit than ever, which will put money directly in families’ pockets and help make our state more affordable for millions of recipients.”

The Governor and State Legislature enacted the largest expansion of the Empire State Child Credit with increasing the value of the credit itself and widening its availability for families. For the 2026 filling season for the 2025 tax year, eligible families can receive up to $1,000 per child under the age of four and $330 per qualifying child age 4 through 16 years old. Next year’s tax filing season will see an increase in credit for children ages 4 through 16 from $330 to $500 per child.

Governor Hochul’s Office added the state also eliminated a longstanding provision that restricted New York’s poorest families from accessing the full credit, also known as the minimum income requirement or credit phase-in, so that these families can now access the full value of the credit as a refund. The state also adjusted the credit phase-out, so more middle-class families whose incomes were previously too high to qualify for the credit can receive the credit.

The full credit remains available to jointly filing households up to $110,000, but now the expanded credit combined with its gradual rate of phaseout means even a family of four with a child under 4 and a child over 4 with household income of $170,000, who would not have qualified for any credit under the prior program, can now receive over $500 per year.

Eligibility for the Empire State Child Credit this year requires you to be a resident of the state for a full year, have at least one qualifying child under 17 years old as of December 31, 2025 and file a New York State income tax return and provide a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for you and for each child you claim.

More information may be obtained at Tax.NY.gov.