| Empire State child credit |
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You are entitled to this credit if:
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you are a full-year New York State resident or married to a full-year resident, and |
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you have a qualifying child*, and |
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you meet one of the following conditions: |
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ο | you have a federal child tax credit or a federal additional child tax credit (claimed on federal Form 1040 or Form 1040A), or |
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ο | your federal adjusted gross income is: |
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| *A qualifying child must be at least four years old on December 31st of the tax
year and must qualify for the federal child tax credit. |
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| Credit amount |
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If you claimed the federal child tax credit, the amount of the Empire State child credit is the greater of :
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| • | 33% of the portion of the federal child tax credit attributable to qualifying children, or |
| • | $100 multiplied by the number of qualifying children. |
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| If you did not claim the federal child tax credit but meet all of the other eligibility requirements shown above, the amount of the Empire State child credit is: |
| • | $100 multiplied by the number of qualifying children. |
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| How to claim this credit |
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| Complete Form IT-213,
Claim for Empire State Child Credit and attach it to your New York State income tax return. |
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| If the amount of your Empire State child credit is more than the amount of New York State tax that you owe, you can claim a refund. |
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