Form IT-213: Claim for Empire State Child Credit (2026)

Last reviewed: 2025-10-29

Use the New York Tax Form Calculator Form IT-213 — Claim for Empire State Child Credit as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 New York state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form IT-213 must be filed by full-year New York State residents who have one or more qualifying children (under age 17 on December 31) and either claimed the federal child tax credit/additional child tax credit or have a federal AGI at or below the New York threshold. The credit is refundable and attaches to your resident return (IT-201).

The credit amount is the greater of: (a) 33% of the portion of the federal child tax credit and additional child tax credit computed under the pre-2018 federal rules, or (b) $100 for each qualifying child. The version of your federal credits used is the one in effect for tax year 2017. The form also uses income thresholds of $110,000 for MFJ, $75,000 for single/HOH/QSS, and $55,000 for MFS.

1. Eligibility criteria: You must be a full-year resident of New York State and have at least one qualifying child who meets federal dependency and residency rules. Your federal AGI (or federal child tax/additional child credit) must satisfy the thresholds detailed above.
2. Qualifying child definition: Must be your child, stepchild, foster child, sibling, stepsibling, half-sibling or a descendant thereof; lived with you for more than half the year; was under age 17 on December 31; did not provide over half their own support; and is claimed as a dependent on your federal return. If the child is claimed by a noncustodial parent, you cannot include them on line 4. A valid SSN or ITIN must be issued timely for both you and each qualifying child.
3. Income limits: Your federal AGI (from IT-201 line 19) must be at or below: $110,000 if married filing joint; $75,000 if single, head of household, or qualifying surviving spouse; $55,000 if married filing separate. If you answered “No” to both lines 2 and 3 on the form you do not qualify.
4. Credit amount: Compute both parts: Worksheet A/Worksheet B to derive the 33 % of federal child tax credit/additional child credit or multiply number of qualifying children by $100. Claim the greater amount. If any SSN/ITIN was issued after the return due-date, limit is $100 per child only.
5. Filing and attachments: Complete Form IT-213 and attach it to your resident return. If your spouse is part-year or nonresident and you filed jointly federally but must file separately in NY, you must coordinate the credit split via lines 15–16 on IT-213.

Step-by-Step Calculation

On Worksheet A you multiply the number of qualifying children by $1,000 and compare that to your FAGI and threshold. If your FAGI exceeds the threshold, you compute an income-based reduction of the “allowable” credit. You then move to Worksheet B if required to calculate additional child tax credit amounts. The end result is the amount entered on line 6 or line 9 of IT-213.

If you did not claim the federal child tax credit or additional child tax credit but still satisfy the AGI limit, then line 13 action allows computing the amount by multiplying number of qualifying children by $100. That figure is then entered on line 14 and transferred to the return.

Example: You are single with FAGI of $60,000 and have two qualifying children. The federal additional child tax credit you could claim under 2017 rules is $2,400 and the federal child tax credit portion is $1,600. 33% of the federal total = $1,440. Alternatively, 2 children × $100 = $200. You claim the higher amount: $1,440.

Note that if any SSN or ITIN of you or the child was issued after the due date of your return (including extensions), you are limited to $100 per child even if the federal credit calculation would yield more.

If you filed a joint federal return but must file separate New York returns with your spouse (for example spouse is part-year resident), use lines 15 and 16 to allocate the credit. The resident spouse’s portion goes on their IT-201 line 63, while the nonresident/part-year spouse (if applicable) may claim zero or an allocated portion, and you must attach IT-213-ATT if you list more than the limit of children allowed on the main form.

Planning & Audit-Control Tips

Retain a copy of your federal Schedule 8812 (Additional Child Tax Credit) or equivalent worksheet and compute the children count. Maintain a list of your qualifying children with SSNs/ITINs and dates of birth verifying age under 17 on December 31. Save proof of residency and custodial status for each child, especially if you move in or out of New York during the year.

Review your filing status and income during the year to confirm that you stay under the AGI threshold. If you anticipate AGI above the thresholds, model whether claiming via IT-213 or an alternate credit (if available) yields better refund outcome, or whether deferring income or accelerating deductions could optimise eligibility.

For cases where SSN/ITIN issuance timing may restrict the credit ($100 per child only), plan future filings before the due-date of the return or extension. If you filed a joint federal but must file separate NY returns, coordinate spousal allocations early and document the division of the credit using lines 15-16 of IT-213.

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Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.