New York State issued additional Empire State Child Credit payments to qualifying taxpayers as part of the 2024-2025 state budget. If you qualified for the payment, there was no application or separate claim required. New York automatically determined eligibility and issued payments to qualifying taxpayers.
Who Qualified for the Additional Payment?
You may have qualified if:
- You received at least $100 from the 2023 Empire State Child Credit, and
- You filed your 2023 New York State income tax return by April 15, 2024, or filed under a valid extension
New York used information from your 2023 return to determine eligibility and calculate the payment amount.
Do I Need to Apply for the Payment?
Eligible taxpayers did not need to take any action. New York automatically reviewed qualifying 2023 returns and calculated the payment amount based on the information already on file.
How Was the Payment Sent?
New York mailed payments by paper check to eligible taxpayers.
The state began mailing checks in August 2024 and continued issuing payments as additional 2023 returns were processed.
If your mailing address changed after filing your 2023 return, you were required to update your address with New York to ensure the payment was delivered correctly.
How Much Was the Additional Payment?
The amount was based on your 2023 Empire State Child Credit and your income.
Eligible taxpayers generally received between:
- 25% and 100% of their 2023 Empire State Child Credit amount
The exact percentage depended on income and other factors used by New York when calculating the payment.
Because each taxpayer's situation is unique, the payment amount varied from household to household.
Can I Estimate My Payment?
New York provided worksheets and guidance that allow taxpayers to estimate their additional Empire State Child Credit payment based on the Empire State Child Credit claimed on their 2023 return and their income level.
The estimate is only a projection. The actual payment amount is determined by New York State.
What If I Never Received My Check?
If you believe you qualified but never received the payment, verify:
- Your eligibility requirements were met
- Your 2023 return was filed on time or under a valid extension
- Your mailing address was correct
- The check has not been lost, returned, or delayed
You may need to contact New York State for assistance with payment status or replacement check requests.
Important Information
- No separate application was required.
- New York automatically determined eligibility.
- Payments were based on information from your 2023 New York return.
- Eligible taxpayers generally had to receive at least $100 of Empire State Child Credit for 2023.
- Checks were mailed rather than direct deposited.
- Payment amounts generally ranged from 25% to 100% of the 2023 Empire State Child Credit amount.
Additional Information
The additional Empire State Child Credit payment was separate from the regular Empire State Child Credit claimed on a New York income tax return. Receiving the payment did not require filing an amended return or completing any additional forms. If you qualified, New York calculated and issued the payment automatically using information already reported on your 2023 return.
To estimate your Additional Empire State child credit payments, please use the instructions listed on New York's Department of Taxation and Finance.