The 2024–2025 New York State budget introduces an exciting opportunity for eligible taxpayers: an additional payment based on the Empire State child credit. Receiving free money is always good for your financial situation.
If you qualify for this Additional Empire State child credit payment, there’s no need to take any action. The Department of Taxation and Finance in New York State will automatically calculate the amount you’re entitled to and send you a check.
Who is eligible for the Additional Empire State child credit payment?
To be eligible for this check, you need to meet the following criteria for the tax year 2023:
- Received a minimum of 100 dollars for the New York State Empire State child credit.
- And Filed your New York State income tax return, which is Form IT-201, by April 15, 2024, or had a valid extension of time to file your income tax return.
The New York State’s Department of Taxation and Finance will begin mailing checks to eligible taxpayers starting in August 2024. Checks will continue to be mailed as they process returns.
So, you’d better keep an eye on your mailbox for a check that looks like this:
Even if they understand how important it is to know when you’ll receive your payment. Unfortunately, they cannot provide recipients with a specific delivery schedule, and our Contact Center representatives do not have any supplementary information.
How Much is the Additional Empire State Child Credit Check?
The amount of your check is based on your 2023 Empire State child credit. This payment can range from 25% to 100% of the amount you received for the Empire State child credit in 2023. The exact percentage depends on your income.
Eligible recipients can estimate their check amount
In order to estimate the amount you’ll obtain, you’ll be required information from your 2023 New York State income tax return (Form IT-201). Here’s how you can gather the necessary details:
- If you have a copy of your return, review it for the relevant information.
- If you don’t have a copy, log in to the software you used to file your taxes to view a copy.
- You can also request the information from your tax preparer if you used one.
Keep in mind that the actual amount you receive may differ from your estimate. This discrepancy can occur if there were any adjustments to the credit claimed on your return. If Department of Taxation and Finance adjusted your credit amount, use the corrected amount found in the account adjustment letter (DTF-160) or bill they sent you to estimate your additional payment.
Note: To protect your information, our Contact Center representatives cannot provide amounts from a return you filed.
Determine Your Empire State Child Credit Additional Payment
To find out if you’re eligible for the additional payment, start by checking the amount on line 63 (Empire State Child Credit) of your 2023 tax return. If the amount on line 63 is less than $100, unfortunately, you are not eligible for this additional payment and will not receive a check.
Steps to Calculate Your Payment
- Find the amount on line 19 of your return.
- Use the chart below to determine the percentage for your line 19 amount:
Empire State Child Credit Additional Payment Computation Table
- If your line 19 amount is:
- Less than $10,000: 100% of the credit amount you received.
- $10,000 to $24,999: 75% of the credit amount you received.
- $25,000 to $49,999: 50% of the credit amount you received.
- $50,000 and above: 25% of the credit amount you received.
Next, multiply the amount on line 63 by the percentage you found in the chart above to estimate your payment for this credit.
Example: On Taxpayer A’s return, the line 19 amount is $18,000 and the line 63 amount is $330:
Based on the chart, since $18,000 falls between $10,000 and $24,999, Taxpayer A would receive 75% of their Empire State Child Credit amount. So, their additional payment would be 75% of $330, which equals $247.50.
