Child tax credit in New York

Does New York Have a Child Tax Credit?

Short answer: Yes: Empire State Child Credit for 2026: $1,000 per child under 4 and $500 per child age 4-16. Reduced by $16.50 per $1,000 of federal AGI above $110,000 joint, $75,000 single/head of household, or $55,000 married filing separately. Refundable, with no minimum income. Full-year residents only.

Child care: New standalone refundable credit starting 2026 (full-year residents): 55% of qualifying care expenses at NY AGI of $15,000 or less, dropping 0.0025 percentage points per dollar above that to a 4% floor. Expense caps are $3,000 for one qualifying person, $6,000 for two, $7,500 for three, $8,500 for four, and $9,000 for five or more. Further reduced above $750,000 AGI. The expanded Empire State Child Credit runs through 2027 unless extended. The care credit was decoupled from the federal credit in the FY2027 budget (Part A). Dependent exemption is $1,000. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.

Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.