New York state residents: state refundable tax credits

Last updated:

January 5, 2023

If you live and work in New York state, there may be other refundable credits that are available to you. Use our check list to find out how many credits you qualify for!

New York Earned Income Credit

The New York Earned Income Credit is available to New York residents who also qualify for the federal Earned Income Credit (EIC).  Eligibility matches the federal Earned Income Credit.  So if you received the federal EIC you can expect to receive 30% of that credit on your New York State tax return.

Empire State Child Tax Credit

The Empire State Child Tax Credit is available to full-year residents (or married to a full-year resident) of New York who have a qualifying dependent child between the ages of 4 and 16 on the last day of the year (December 31, 2022).  The credit is worth up to $330 per qualifying child. 

What makes the Empire State Child Tax Credit different is that you can receive the credit for children that do not have a social security number.  In addition, you can file returns for previous years if your child’s social security number or individual taxpayer identification number was issued after the due date on the return.  

New York Child and Dependent Care Credit

Like the New York EIC, the New York Child and Dependent Care credit’s eligibility is based on the federal Child and Dependent Care Credit, so if you are eligible for the federal credit you may be eligible for the New York credit.  Unlike the federal credit, the New York version provides additional credits if you have more than two eligible children and spend more than $6,000

Download checklist

If you are a New York City resident, check out this credit check list: