The empire tax credit is based from your tentative tax owed on your federal return minus non-refundable credits. If the tentative tax minus other non-refundable is less than $1000, then you do not qualify for the empire tax credit. Non refundable credits includes things like:
- Saver's credit
- Lifetime learning credit (LLC)
- Adoption credit
- Child and dependent care credit
- Foreign tax credit (FTC)
- Mortgage interest tax credit
- Elderly and disabled credit
- Residential energy efficient property credit
Go to tax tools>tools>view tax summary. Look at the amount of tentative tax on the seventh line of your federal tax summary. Whatever that total is, minus any of the non-refundable credits that are listed above. If totals are less than $1000, then you will not receive the credit even though your child may qualify for it. i hope this will give you some type of an answer why you didn't receive the empire state tax credit.
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