It depends.
You may be entitled to claim this New York state credit if you:
- did not claim the Noncustodial parent earned income credit, and
- qualified for and claimed the federal earned income credit, or could have, based on your New York recomputed Federal Adjusted Gross Income (FAGI) and recomputed earned income amounts calculated on your return.
Basic Qualifying Rules for the Federal Earned Income Credit:
To qualify for the EITC, you must:
Special Qualifying Rules
The EITC has special qualifying rules for:
If you're unsure if you qualify for the EITC, use their Qualification Assistant.