New York Expands Child Tax Credit for 2026

Empire State Child Credit now offers up to $1,000 per child under 4, $330 per child 4-16

Jan. 27, 2026 at 2:39pm

The New York Department of Taxation and Finance has announced an expansion of the Empire State Child Credit for the 2026 filing season. The credit now provides eligible families with up to $1,000 per child under age four and $330 per qualifying child age 4 through 16, eliminating previous income restrictions for the poorest families and adjusting phase-out thresholds to benefit more middle-class families.

Why it matters

The expanded child tax credit aims to provide more financial support to New York families, particularly those with young children, as the cost of living continues to rise in the state. This move is part of a broader effort by the state to assist working families and address child poverty.

The details

To receive the Empire State Child Credit, eligible residents must file a New York State tax return. The filing season for 2026 opened on January 26. The credit amounts have been increased from previous years, with up to $1,000 per child under 4 and $330 per child aged 4 through 16. The income restrictions have also been eliminated for the poorest families, and the phase-out thresholds have been adjusted to benefit more middle-class families.

  • The New York Department of Taxation and Finance announced the expanded credit on January 26, 2026.
  • The 2026 filing season for the Empire State Child Credit opened on January 26, 2026.

The players

New York Department of Taxation and Finance

The state agency responsible for administering and expanding the Empire State Child Credit.

Got photos? Submit your photos here. ›

The takeaway

The expansion of the Empire State Child Credit is a significant move by New York to provide more financial support to families, especially those with young children, as the state aims to address child poverty and the rising cost of living.