Deductions & credits

Did you review the eligibility requirements for the Empire Child Tax Credit carefully as they are not the same as the requirements for the Federal Child Tax Credit?

Who is eligible? 

You are entitled to this refundable credit if you:

• were a full-year New York State resident or married to a full-year resident,
• have a qualifying child*, and
• meet one of the following conditions:
  • you have a federal child tax credit, additional child tax credit or credit for other dependents (claimed on federal Form 1040 or Form 1040NR) or
  • your New York recomputed federal adjusted gross income is:

Filing Status:                                                                                                   NY Recomputed Federal Adjusted Gross Income

Married filing a joint return                                                                             $110,000 or less

Single, or head of household, or qualifying surviving spouse                   $ 75,000 or less

Married filing separately                                                                                  $  55,000 or less

*A qualifying child must be at least four but less than 17 years old on December 31 of the tax year and must qualify for the federal child tax credit.

You can access the Empire State Child Tax Credit in the New York state section of TurboTax.

You’ll see a screen called Take a look at New York credits and taxes. Start Empire State Child Tax Credit to begin.

The credit is a refundable credit for full-year New York State residents with children who qualify for the Federal Child Tax Credit and are at least four years of age.