New York State Earned Income Credit
Last updated August 2026
New York stacks three credits on top of the federal EITC, and together they turn tax season into the biggest payday of the year for working families. The state credit pays 30 percent of your federal EITC. New York City residents add another 10 to 30 percent. And the Empire State Child Credit now pays $1,000 per child under 4, plus $330 per child 4 to 16, rising to $500 for 2026.
The state credit is fully refundable for full-year residents: money back even with zero tax owed. Qualify for the federal EITC, have valid Social Security numbers, and claim it on one form, IT-215, filed with your state return. The NYC add-on rides the same form.
The child credit reaches the middle class: it phases down starting at $110,000 for married couples, $75,000 single, and shrinks gently, so moderate earners still collect. It is refundable too, claimed on form IT-213.
Filing is free for most people: NYS Free File is open at federal AGI of $89,000 or less, and VITA sites prepare returns free in person. One change this season: IRS Direct File is discontinued, so use Free File instead.
Missed past years? You can amend up to three years back with form IT-201-X and collect credits you never claimed. For a family that skipped filing because money was tight, three years of stacked credits is often thousands of dollars sitting unclaimed.
Updated August 2026 Program details can change — confirm with the program directly.
Who qualifies
- You must qualify for and claim the federal Earned Income Tax Credit
- File a New York State income tax return; free tax-prep sites can file both credits for you
You may qualify. The program makes the final decision.
How to apply
- 1
File your federal return and claim the federal EITC first; the state credits key off it.
- 2
File your NY return with form IT-215 attached for the state EITC, or let your software's prompts handle it. NYC residents get the city credit on the same form.
- 3
Have kids 16 or under? Add form IT-213 for the Empire State Child Credit: $1,000 per child under 4, $330 (rising to $500) per child 4 to 16.
- 4
Federal AGI $89,000 or less? Use NYS Free File at tax.ny.gov to e-file both returns free, or find a VITA site for free in-person prep.
- 5
Skipped filing in recent years? Amend up to three years back with IT-201-X and collect what you missed.
What the application looks like
Common questions
How much is the NY earned income credit?
30 percent of your federal EITC, fully refundable for full-year residents. NYC residents add a city EIC of 10 to 30 percent of the federal credit on the same IT-215 form.
What is the Empire State Child Credit worth?
For 2025: $1,000 per child under 4 and $330 per child ages 4 to 16. For 2026 and 2027 the older-child amount rises to $500. Refundable, claimed with form IT-213.
Do higher earners get the child credit?
Partially, yes. It phases down from $110,000 for married couples ($75,000 single) at $16.50 per $1,000 over, so moderate incomes still collect part of it.
How do I file for free in New York?
NYS Free File at tax.ny.gov covers anyone with federal income of $89,000 or less; VITA sites do free in-person prep. IRS Direct File was discontinued this season.
I didn't claim these credits last year. Too late?
No. Amend with form IT-201-X within three years of filing and collect the credits retroactively.
Not sure this is the right program for your situation?
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