The Empire State Child Tax Credit was expanded, and for many families, that means more cash back, even if you don’t usually owe taxes.
At a Glance:
- New York’s child tax credit has been expanded
- Families with young children may see a bigger refund
- The update affects this year’s filing season
- You must file a state tax return to claim the credit
Tax season is here, and for New York City parents, it might come with some good news. Governor Kathy Hochul announced Monday that New York State is expanding its child tax credit, giving many families access to more money back at tax time. This update raises the credit to up to $1,000 per qualifying child under age four.
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The expanded credit applies to this year’s 2026 filing season for the 2025 tax year and marks the largest expansion of the Empire State Child Credit (ESCC) in the program’s history.
The ESCC is a refundable tax credit, which means it can lower your tax bill, or come back to you as cash in a refund, even if you don’t owe much (or anything) in taxes.
How to Get the Empire State Child Tax Credit
Families can receive the full credit if their income is below $75,000 for single filers or heads of household, and $110,000 for married couples filing jointly. Those with qualifying children ages four through sixteen can also receive up to $330 per child this tax year.
Passed in 2025, the expansion removes barriers that blocked some lower-income families from receiving the full credit and opens the door for more middle-class households to qualify.
“Now, after the largest expansion of the credit in New York history, more New Yorkers have access to the credit than ever, which will put money directly in families’ pockets and help make our state more affordable for millions of recipients,” Governor Hochul said.
Who Qualifies for the Empire State Child Tax Credit
To qualify for the Empire State Child Credit in the 2026 filing season, you must:
- Be a full-year New York State resident
- Have at least one qualifying child under age 17 as of December 31, 2025
- File a New York State income tax return and include a valid SSN or ITIN for you and the child you’re claiming
State officials estimate the expansion will nearly double the average credit, increasing it from $472 to $943 per family.
To learn more, visit the New York State Department of Taxation and Finance.
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