From January 1, 2026, New York State has rolled out one of the most significant expansions to its tax system: the Empire State Child Credit. The benefit aims to ease the financial pressure on working families by offering payments of up to $1,000 per child for those who meet specific age and income criteria.
If you live in the state and have dependents, it’s important to understand the updated rules for claiming this money on your next tax return.
Eligibility requirements for the $1,000 credit
The maximum amount of this benefit is intended for families with the youngest children, who tend to generate higher childcare and health costs.
- Age of the child:Â To receive the full $1,000, the child must be under 4 years of age at December 31 of the tax year.
- Older children:Â If your children are between the ages of 4 and 16, the credit does not disappear, but the amount is lower. For fiscal year 2025 (which is filed in 2026), the amount is $330, but the law states that this will increase to $500 per child in next year’s filing.
- Residency:Â The applicant must be a full-year resident of New York State or be married to a full-year resident.
Income limits to qualify in 2026
The program is meant to support middle-class and low-income families, which is why income limits apply based on your filing status:
- Married couples filing jointly: Up to $110,000
- Single parents or heads of household: Up to $75,000
- Married filing separately: Up to $55,000
How to claim the benefit?
Qualifying alone isn’t enough to receive the money. You must officially file your state tax return. Be sure you have the following:
- Valid Social Security Numbers (SSN) or ITINs for you and each eligible child
- Form IT-213, the required document for the Empire State Child Credit
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