New York State residents with children may be eligible for the recently expanded Empire State Child Credit (ESCC), a refundable tax credit that can reduce taxes owed or be received as a cash refund.
For the 2026 filing season (tax year 2025), eligible families can receive up to $1,000 per child under age four and $330 per child ages 4 through 16. In 2027 (tax year 2026), the credit for children ages 4 through 16 will increase to up to $500 per child, while families with children under four can still claim up to $1,000 per child.
Changes to the program have expanded eligibility across income levels. Families who were previously excluded due to low or moderate incomes can now access the full credit, and phase-out adjustments allow some middle-income households to qualify for partial or full benefits. The maximum credit is available to households earning up to $75,000 for single filers or head-of-household, and $110,000 for married couples filing jointly.
Independent estimates suggest the expanded credit could reduce child poverty in New York by more than eight percent if fully utilized. The average credit for families has nearly doubled, from $472 to $943.
Eligible residents must:
- Be a full-year New York State resident
- Have at least one child under 17 as of December 31, 2025
- File a New York State income tax return and provide a valid Social Security Number or Individual Taxpayer Identification Number for themselves and each qualifying child
Low-income families who do not owe taxes can still claim the full credit as a cash refund by filing a state tax return. The Office of Temporary and Disability Assistance is coordinating outreach to ensure families, including those receiving SNAP or other benefits, are aware of the credit and how to claim it.
More information on eligibility and filing instructions is available at www.tax.ny.gov/pit/file
