Article: 50496

Overview 

The Empire State Child Credit is a refundable tax credit designed to help eligible New York taxpayers with children under age 17. It is based on the federal child tax credit and can be claimed by completing Form IT-213 – Claim for Empire State Child Credit as part of your New York State income tax return (Form IT-201 or IT-203). 

Who is Eligible? 

You may qualify for the Empire State Child Credit if you: 

• Were a full-year or part-year resident of New York State, and 

• Have a qualifying child who is: 

• At least 4 years old but under 17 as of December 31, 2024, and 

• Claimed as a dependent on your federal return, and 

• Have a federal adjusted gross income (FAGI) within the credit’s eligibility limits, and 

• Claimed the federal child tax credit or could have claimed it if your income were higher. 

Note: The credit is refundable, meaning you can receive it even if you owe no New York tax. 

Credit Amounts 

• The credit amount is $100 per qualifying child, or 

• 33% of the federal child tax credit, whichever is greater. 

You can use the worksheet in the instructions to manually verify your credit if needed. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: “I’d like to see the forms I’ve filled out or search for a form.” 

3. In the dropdown menu, select New York. 

4. Click on the IT Credits 100 – 200 Series tab. 

5. Select IT-213 – Empire State Child Credit to open the screen. 

6. Enter all applicable information.  

7. Click ‘Save‘ once complete. 

Additional Resources 

For further guidance, see:  

• 2024 New York State Instructions for Form IT-201 – Full-Year Resident Return 

• 2024 NYS Instructions for Form IT-213 – Empire State Child Credit (PDF)