The Empire State child credit, taken on Form 213, is available to full-year New York State residents who have at least one qualifying child (defined below) and meet certain income limitations. The credit amount allowed is 33% of the portion of the federal child tax credit and additional child tax credit attributable to qualifying children, or $100 times the number of qualifying children, whichever is greater.
To be a qualifying child, the following must be true:
- A qualifying child for purposes of the New York State Empire State child credit is a child who: is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, your grandchild, niece, or nephew),
- Was at least four but less than 17 years old on December 31, 2021,
- Did not provide over half of his or her own support for 2021,
- Lived with you for more than half of 2021,
- Is claimed as a dependent on your federal income tax return,
- Does not file a joint federal income tax return for 2021 (or files it only to claim a refund of withholding or estimated tax paid), and
- Was a citizen, national, or resident alien of the United States.
As FangxiaL asked previously, do you have a dependent claimed on your return that qualifies you for this credit?
@lionsangel0723
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