You may have qualified for the credit last year and not this year.
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:
- 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.
Learn more at Empire State child credit.