Overview
- More than 8.2 million residents are eligible for one-time payments of $150 to $400 funded by a $2.5 billion state initiative.
- The top $400 amount goes to married couples filing jointly with 2023 adjusted gross income of $150,000 or less, with lower tiers of $300, $200 and $150 based on filing status and income.
- To qualify, taxpayers must have filed a 2023 New York resident return (Form IT-201), been full-year residents, not been claimed as dependents, and met income thresholds.
- Excluded groups include partial-year residents, those who did not file or filed late or incomplete state returns, and individuals listed as dependents on another return.
- Checks are being sent automatically via USPS with no application, there is no regional mailing order or individual tracking, addresses should be kept current at tax.ny.gov, and reissues for lost or undelivered payments begin in December 2025.