Raising a family is challenging enough, but doing so in New York State is like trying to beat a video game on hardcore mode. Not only are diapers and baby food prices sky-high, but New York parents also have to contend with the shockingly high cost of childcare. However, 2026 begins with good news for the working and middle classes who are raising the next generation of Americans.
Starting January 1, 2026, the Empire State Child Credit will go into effect. From now on, the state will provide payments of up to $1,000 per child for the youngest children in the household. After years of ignoring the youngest children in every New York family, this tax benefit has been designed to ease the financial burden on working families, who have already had to contend with inflation in recent years.
The new Child Tax Credit
Until recently, the child tax credit in New York State excluded—for some strange reason—children under the age of four. This created a legal loophole and quite a contradiction for new parents, since the first years of a child’s life are the most expensive. After all, a baby needs more care, diapers, constant childcare, and access to formula, or for their mother to stop working full-time in order to feed them. New York State offered zero dollars in tax credits for this age group.
Finally, the legislature has listened to parents and approved this change. When you file your taxes in 2026 (for the 2025 tax year), this exclusion will be gone.
How much money can I receive?
This new credit divides dependent children into two age groups: children under four years old and those between four and 16 years old. Younger children automatically qualify for the maximum amount: $1,000 per child. This is a big change compared to the zero dollars received in previous years for these ages.
On the other hand, if the children are older, the credit does not disappear, but the amount you receive is different. For 2026, the credit is US$330 per child. However, for next year’s tax return—to be filed in 2020 and 2021—the amount will rise to US$500 per child.
Obviously, there is an income limit and certain requirements that must be met. Ultimately, the program is designed to help the middle class and all low-income families, so there are some income caps:
- If you are a married couple filing jointly, the limit is $110,000.
- Single parents will have a $75,000 limit.
- If you are married but file separately, the limit is $55,000.
- Don’t worry, if you earn more than this amount, you will not be disqualified from receiving this credit, but the amount you receive will be reduced. Specifically, this benefit is reduced by $16.50 for every $1,000 you exceed the income limit.
Obviously, you must also meet the residency requirement. Specifically, you must have been a resident of New York State for the entire year. Or at least be married to a full-year resident to qualify.
How to apply for this child tax credit
Unlike some federal stimulus checks that are automatic, this one requires a bit of paperwork. First, you must file your income tax return and include a specific document with your return: Form IT-213, titled “Claim for Empire State Child Credit.”
FAQs
I have a 5-year-old son. Will I get the $1,000 too?
No, that amount is for offspring under 4-years-old. Dependents aged from 4 to 16 will qualify for $330.
My child was born in December 2025, do they qualify?
Yes! As long as your child was born before the New Year countdown, they count like a dependent and can qualify for the full $1,000 payment. It’s about fiscal deadlines, not how old the child is.