Historic Expansion Increases Maximum Empire State Child Credit up to $1,000 Per Qualifying Child Under Age Four
To Receive the Credit, New Yorkers Must File a New York State Tax Return This Year; Filing Season is Now Open
Key Element of Governor Hochul’s Ongoing Affordability Agenda
Governor Kathy Hochul today reminded New Yorkers to take advantage of the State’s recently expanded child tax credit, also known as the Empire State Child Credit (ESCC), a refundable credit which can either help offset taxes or be paid out directly to taxpayers as cash back in the form of a refund.
“The Empire State Child Credit delivers a vital financial boost to New York families,” Governor Hochul said. “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.”
Last year, Governor Hochul and the State Legislature took action to enact the largest expansion of the ESCC in New York State history, increasing the value of the credit and making it available to more families:
- For the 2026 filing season (Tax Year 2025), eligible families can now receive up to $1,000 per child under age four and $330 per qualifying child age 4 through 16 years old.
- Next year (Tax Year 2026), the credit for children ages four through 16 will also increase to up to $500 per child and households with eligible children under age four will still be able to claim up to $1,000 per child.
- New York eliminated a longstanding provision that restricted New York’s poorest families from accessing the full credit, also known as the minimum income requirement or credit phase-in, so that these families can now access the full value of the credit as a refund.
- New York also adjusted the credit phase-out, so more middle-class families whose incomes were previously too high to qualify for the credit can receive the credit. The full credit remains available to jointly filing households up to $110,000, but now the expanded credit combined with its gradual rate of phaseout means even a family of four with a child under 4 and a child over 4 with household income of $170,000, who would not have qualified for any credit under the prior program, can now receive over $500 per year.
These major reforms will drive significant assistance to families with the youngest children and help families across the income spectrum, doubling the size of the average credit for families from $472 to $943.
If all eligible New Yorkers are able to access this expanded credit, independent research analysts estimate that this one initiative could reduce child poverty by more than eight percent.
You are eligible for the refundable Empire State Child Credit in 2026 if you:
- are a full-year New York State resident, and
- have at least one qualifying child younger than 17 years old as of December 31 of 2025, and
- file a New York State income tax return and provide a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for you and for each child you claim — learn how: www.tax.ny.gov/pit/file
You can receive the maximum value of the credit if your income is below $75,000 for single, head of household and $110,000 for married filing jointly.
New York State Office of Temporary and Disability Assistance Commissioner Barbara C. Guinn said, “We are grateful to Governor Hochul and the State Legislature for increasing and expanding New York’s Empire State Child Credit. The expanded Empire State Child Credit will provide a much-needed boost to household budgets for millions of families across New York State and will be especially impactful for families with young children who have little or no income. But it’s important that those families know they need to file a New York State income tax return in order to receive the money and that doing so will not impact other benefits they may receive, including SNAP and Medicaid. We will be reaching out to families to make sure they know about this important benefit and ask community partners to do the same.”
For the lowest-income New Yorkers who were previously limited but are now eligible to receive the full credit:
- If you have no income or your income is below $4,000, you do not owe taxes and you can get the maximum credit as cash back by filing a New York State income tax return.
- If you have more than $4,000 income, file a New York State income tax return to receive the credit. If you do not owe taxes, you can receive the maximum credit as cash back. If you owe a small amount of tax, this credit can pay for that and even provide you with some additional cash.
To ensure as many New Yorkers as possible can access the expanded credit, such as the lowest-income families who would benefit the most, including families whose income is so low they do not have a tax filing obligation, Governor Hochul is taking a whole-of-government approach to raising awareness of the credit among eligible families. For example, the New York State Office of Temporary and Disability Assistance (OTDA) is developing materials to speak more directly to lower-income New Yorkers who receive other benefits, such as Supplemental Nutrition Assistance Program (SNAP) benefits, and who may be eligible for the credit. Findings from a recent national survey indicate that among American households who had not filed taxes or did so irregularly, 84 percent had participated in at least one other government, including 55 percent receiving SNAP benefits.
Receiving the Empire State Child Credit will not impact families’ Medicaid, SNAP, SSI, cash assistance or housing assistance. If New Yorkers receiving these programs choose to save their refund, it will not count against asset limits for 12 months.
The tax filing season for 2026 (Tax Year 2025) opens today Monday, January 26. E-filing is the easiest and safest way to file tax returns, as well as the fastest way to receive cash back from any tax refunds. Those who are eligible for the Empire State Child Credit are also likely to be eligible for free tax filing options available through the Tax Department.
The enhanced Empire State Child Credit is a key element of Governor Hochul’s ongoing Affordability Agenda. Other important elements include: Reducing middle class taxes to their lowest level in 70 years; Inflation Rebate Checks, which last year delivered more than $2.2 billion in direct financial relief to 8.3 million New Yorkers; and, ensuring universal free school meals to save families around $1,600 per child.
