The New York State child tax credit is growing and offers financial relief to eligible families in 2025—but not every household qualifies. Here’s a breakdown of the income limits, age requirements, and filing rules you need to know.
What is the New York child tax credit?
The New York child tax credit is a refundable state income tax benefit for parents and guardians with qualifying children. In 2025, it continues to support families by reducing their state tax bill—or providing a refund if no taxes are owed.
Income eligibility for 2025
Eligibility for the credit depends on your federal adjusted gross income (AGI), filing status, and number of qualifying children. While New York hasn’t raised its income thresholds for 2025, the credit follows these general limits:
- Married filing jointly: Up to $110,000 AGI
- Head of household: Up to $75,000 AGI
- Single or married filing separately: Up to $55,000 AGI
Credits begin to phase out above these thresholds.
Who is considered a qualifying child?
To claim the credit, your child must meet the following criteria:
- Age: Must be at least 4 years old and younger than 17 at the end of 2025
- Residency: Must have lived with you for more than half the year in New York
- Tax status: Must be claimed as a dependent on your 2025 state return
- Citizenship: Must be a U.S. citizen, national, or resident alien
New York does not allow the credit for children under age 4, even if they qualify for the federal credit.
Credit amount
Eligible families receive either:
- $100 per child, or
- 33% of the federal child tax credit amount, whichever is greater.
The credit is refundable, meaning you can receive it even if you owe no state taxes.
How to claim it
To receive the New York child tax credit, you must:
- File a 2025 New York State income tax return (Form IT-201)
- Claim at least one qualifying child on your federal return
- Complete Form IT-213 and submit it with your state tax return
E-filing is encouraged for faster processing.
Why it matters
With inflation continuing to strain household budgets, the New York child tax credit offers critical relief to working- and middle-class families. Knowing the rules up front ensures eligible households can receive the full benefit in 2025.
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