If raising your kids in New York has turned into a race to stretch every dollar, there’s a tax break worth keeping on your radar. The state expanded the Empire State Child Credit, a refundable credit that can deliver up to $1,000 per child under 4 years old. It isn’t a stimulus check that will automatically land in your mailbox: to receive it you will have to file your state tax return and meet certain requirements.
The expansion is part of the measures pushed by Governor Kathy Hochul to ease family costs. And there’s an important detail: even households with very low incomes, or no income, may be eligible to claim this money.
How much money can you receive per child in New York?
The amount depends on the ages of your children and the tax year you file. According to the New York Department of Taxes and Finance, the amounts are as follows:
This means that a family with two young children could claim up to $2,000 for this credit, provided both meet the conditions and the household is entitled to the full amount.
Governor Hochul explained in January 2026 that the reform eliminated an old limitation that prevented very-low-income families from receiving the full benefit. The goal is that the credit also reaches households that do not have a regular obligation to file taxes.
Who can receive the refund of up to $1,000?
To claim the Empire State Child Credit you must meet these conditions:
An important point for Latino families: having an ITIN does not automatically exclude you from this state credit. The New York Department of Taxes accepts that number as valid identification to apply for it.
What happens if you earn more money or you have no income?
The benefit has income limits at which it begins to phase out. For the credit corresponding to 2026 and 2027, the phase-out begins when your federal adjusted gross income exceeds:
The reduction is gradual, so exceeding those amounts does not necessarily mean you lose all the credit.
There is also good news for households with very low incomes. The New York Office of Temporary and Disability Assistance (OTDA) confirmed that families with no income or with income under $4,000 can receive the credit in full if they meet the other requirements and file their state return.
How do you request the money and when does it arrive?
You don’t need to submit a separate application to receive this benefit. You must file your New York tax return and include the form IT-213, which corresponds to the Empire State Child Credit.
If the credit exceeds the state taxes you owe, the difference can be issued as a refund. You can review the instructions and requirements on the official site of the New York Department of Taxes.
There’s another piece of information that may bring you peace of mind: the state government stated that receiving this credit does not affect your eligibility for programs such as SNAP, Medicaid, SSI or housing assistance.
For many families, $1,000 won’t solve the rent, the groceries, or the childcare bill. But it can cover an important expense or provide a little relief when the budget is stretched. What you shouldn’t do is let the benefit pass you by thinking you can only claim it if you have a job or pay taxes.
