Overview
- For the 2026 filing season, families can claim up to $1,000 per child under age 4 and up to $330 for ages 4–16, with credits for ages 4–16 scheduled to rise to $500 in tax year 2026.
- Households receive the full amount with incomes below $75,000 for single or head-of-household filers and $110,000 for married couples filing jointly, with phase-outs adjusted so more middle-income families qualify.
- The state removed the prior minimum-income phase-in, allowing very low-income households to receive the full value as a refund.
- To claim the benefit, filers must be full-year New York residents with a qualifying child under 17 and submit Form IT-213 with valid SSNs or ITINs for themselves and each child.
- Officials expect the average credit to nearly double from $472 to $943 per family, and independent analysts estimate child poverty could fall by more than 8% if all eligible households claim the credit.