NY Empire State Child Credit Calculator 2026 β $330 Per Child
Calculate your New York Empire State Child Credit for 2026. $330 per qualifying child after 2025 expansion. Income phase-out, refundable amount, and federal CTC stacking.
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Newly eligible in 2025 β full $330 credit per child
Must qualify for federal CTC
$
Your NY income tax before applying the child credit
$
Federal Child Tax Credit claimed on Form 1040
$0
Empire State Child Credit (Total)
$0
Credit After Income Phase-Out
$0
Refundable Portion
$0
Applied Against NY Tax
Empire State Child Credit Breakdown
How the NY Empire State Child Credit Works
The Empire State Child Credit is New York's state-level child tax credit. It was significantly enhanced by the 2025 NY State Budget, expanding both the per-child amount and eligible age range.
2026 Credit Amounts
Base Credit = $330 Γ (total qualifying children under 17)
Phase-out applies above: $110,000 MFJ | $75,000 HoH | $55,000 Single
Phase-out rate: 5% of credit lost per $1,000 above threshold
Refundable portion = 33% of credit amount
Phase-out applies above: $110,000 MFJ | $75,000 HoH | $55,000 Single
Phase-out rate: 5% of credit lost per $1,000 above threshold
Refundable portion = 33% of credit amount
Example: MFJ with NY AGI $90,000, 2 children (one under 4, one age 8)
Base credit: 2 Γ $330 = $660
Phase-out: ($90,000 β $110,000) = $0 over threshold β full credit
Refundable: $660 Γ 33% = $218 refundable even if no NY tax owed
Base credit: 2 Γ $330 = $660
Phase-out: ($90,000 β $110,000) = $0 over threshold β full credit
Refundable: $660 Γ 33% = $218 refundable even if no NY tax owed
Extended
Federal CTC + Empire State Stacking Analysis
See total child credit value (federal + state) and comparison with pre-2025 old credit amounts
Federal CTC + Empire State Stacking
Total child tax benefit combining federal CTC and NY Empire State Credit side by side.
| Credit Type | Per Child | Total | Phase-Out | Refundable |
|---|
Old Credit vs New Credit Comparison (2024 vs 2026)
| Detail | Pre-2025 (Old) | 2026 (New) | Improvement |
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Planning tip: Families with children under 4 now get the full $330 credit per young child for the first time in 2025+. With two young children, that's $660/year new state credit added to your federal CTC.
Frequently Asked Questions
How much is the NY Empire State Child Credit in 2026?
The NY Empire State Child Credit is $330 per qualifying child for tax year 2026, expanded from the previous $100 per child. The 2025 budget expansion made the credit fully refundable for children under 4 and increased amounts for children ages 4β16.
Who qualifies for the NY Empire State Child Credit?
Your child must be under age 17, claimed as a dependent, and qualify for the federal Child Tax Credit. Income limits: $110,000 for MFJ, $75,000 for Head of Household, and $55,000 for single filers. The credit phases out above these thresholds.
Is the NY Empire State Child Credit refundable?
Yes. The Empire State Child Credit is refundable for qualifying families, meaning if it exceeds your NY tax liability the excess is paid as a refund. The refundable portion is generally calculated as 33% of the Empire State Child Credit amount.
How does the NY child credit interact with the federal Child Tax Credit?
The Empire State Child Credit piggybacks on the federal CTC of $2,200 per child (phasing out above $200K single/$400K MFJ), while NY provides an additional $330 per qualifying child at the state level.
What changed for children under 4 in the 2025 expansion?
Prior to 2025, the Empire State Child Credit was limited to children ages 4β16 who qualified for the federal CTC. The 2025 NY budget expanded the credit to include children under age 4, making the full $330-per-child credit available for qualifying children of all ages under 17.