Child Tax Credit

Cash & expenses | NYC Department of Consumer and Worker Protection (DCWP); Internal Revenue Service (IRS)

Families with childrenPregnant & new parentsEveryone

You can get money back when you file taxes if you're raising children. The Child Tax Credit (CTC) is federal and the Empire State Child Tax Credit is from New York State.

Heads Up

  • The federal Child Tax Credit is worth $2,200 per qualifying (https://www.irs.gov/credits-deductions/individuals/child-tax-credit) child under 17, and up to $1,700 of that is refundable — meaning you can get it even if you don't owe taxes
  • The Empire State Child Tax Credit is worth $1,000 per child under age four and up to $500 per child from four through 16
  • You must file a tax return to claim this credit – the deadline to file your 2025 return is April 15, 2026
  • Get help filing current and prior year returns through NYC Free Tax Prep (https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Faccess.nyc.gov%2Fprograms%2Fnyc-free-tax-prep%2F&data=05%7C02%7Cjlai%40nycopportunity.nyc.gov%7C96d0ff9d3a354deb363408de80735204%7C73d61799c28440228d4154cc4f1929ef%7C0%7C0%7C639089429963731382%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=%2FHfCuQksLW6eo9iP4lPKhtbMcBxKGE7EPgiflDSIJ7g%3D&reserved=0)
  • Only one parent can claim a child for the Child Tax Credit (and on their tax return)
  • The credit does not count as income and will not affect your eligibility for public benefits

    • Eligibility

    To claim the federal Child Tax Credit, you need to meet all of these requirements:

  • Filing status|Annual income limit
  • Single, head of household, or qualifying surviving spouse|Up to $200,000
  • Married filing jointly|Up to $400,000
  • You must have:
  • A child, stepchild, grandchild, foster child, adopted child, sibling, niece, or nephew under age 17
  • A Social Security Number (SSN) or Adoption Tax Identification Number (ATIN) for yourself and your dependent(s)
  • Lived with your dependent(s) for more than half the year in the US
  • Claimed the dependent on your tax return (the dependent cannot provide more than half of their own financial support) Important: Only one parent can claim a child for the CTC. If you share custody, talk with the other parent about who will claim your child to avoid filing issues.Requirements for the Empire State Child Tax CreditYou qualify if you're a full-year New York State resident or are married to one, have a qualifying (https://www.irs.gov/credits-deductions/individuals/child-tax-credit) child, and meet one of these requirements:
  • You claimed the federal CTC, or
  • Your New York adjusted gross income is $75,000 or less (single/head of household), $110,000 or less (married filing jointly), or $55,000 or less (married filing separately)Each child listed on your claim needs a valid SSN or Individual Taxpayer Identification Number (ITIN).

    Required Documents

    You’ll need specific documents (https://www.nyc.gov/site/dca/talk-money/file-your-taxes-documents.page) to file your taxes, like W-2s, receipts, and ID.

    How to Apply

    You must file your federal and New York State tax returns to claim tax credits.If you earned $97,000 or less with qualifying (https://www.irs.gov/credits-deductions/individuals/child-tax-credit) dependents or $68,000 or less without, you can file for free through (https://access.nyc.gov/programs/nyc-free-tax-prep/) NYC Free Tax Prep (https://www.nyc.gov/site/dca/talk-money/file-your-taxes.page) and keep your full refund. For more information, visit nyc.gov/taxprep or call 311 and ask for tax preparation assistance.

    Online

    You must file your federal and New York State tax returns to claim tax credits.If you earned $97,000 or less with qualifying (https://www.irs.gov/credits-deductions/individuals/child-tax-credit) dependents or $68,000 or less without, you can file for free through (https://access.nyc.gov/programs/nyc-free-tax-prep/) NYC Free Tax Prep (https://www.nyc.gov/site/dca/talk-money/file-your-taxes.page) and keep your full refund. For more information, visit nyc.gov/taxprep or call 311 and ask for tax preparation assistance.

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