The NYS Empire State Child Credit, as a New York State tax credit, is designed by the state government to help the parents with the cost of raising a child. For the tax year 2025, the maximum credit for a child under 4 years is $1000, and for a child above 4 and below 17, it is $500.
Individuals who are eligible for the federal CTC can qualify via it and claim 33% of that amount instead of the amount applicable under the terms of the NYS ESCC. In 2026, millions of NY residents are going to get a refund by claiming this tax credit; you may be one of them.
To get the NYS ESCC refund in 2026, it is mandatory to file the state tax return. The filing will take place between January and April 2026. Read this article thoroughly to check if you are eligible to get a refund, how much you can get, what is required to do to get it and much more.
Who is eligible to claim NYS ESCC in 2026?
In order to claim the New York State Empire State Child Credit for the tax year 2025, the requirements are as follows:
- Must be a citizen of the US and a resident of New York State.
- Have at least one child under the age of 17 years as of December 31, 2025, whose dependency should be upon the one who claims.
- The child and the claimant both must have a Social Security Number or Income Tax Identification Number.
Additionally, the claimant’s adjusted gross income (AGI) shouldn’t be above the thresholds, which are listed below:
- Married Filing Jointly: Up to $110,000
- Single / Head of Household: Up to $75,000
- Married Filing Separately: Up to $55,000
If you meet all the above requirements, you can claim the NYS ESCC. Note that if you qualify for the federal CTC, you automatically qualify for it, and you can claim the one which gives you more refund.
How much will be received from the NYS ESCC refund?
The amount you are going to get by claiming the NYS ESCC for the tax year 2025 depends on the number of qualifying children, the age of the child, the filing status, and the tax liability. If you don’t owe any taxes, you can get a big refund by claiming this credit.
For each child under the age of four years, you can get a refund of $1,000; and for each child between the ages of four and sixteen, you can get up to $500, or 33% of your federal child tax credit, if eligible, whichever is more.
When to expect the 2026 NYS ESCC refund?
The refund for the NYS ESCC for the tax year 2025 will be received between February and June 2026. The payout date for you depends on your filing time and type. If you e-file, you can expect your refund earlier, and in the case of on-paper filing, you have to wait for a while.
The state tax return filing process will start in mid-January 2026. If you file in the initial stage, you can expect that your refund will be received in the first week of February 2026, as the processing takes approximately two to three weeks.
The on-paper filling takes time ranging from four to eight weeks depending on the word; if you find the initial stage, there is a high speculation that your refund will be received by mid-February, and in the case of filing for a deadline, you have to wait for at least two months.
Disclaimer: Details on the 2026 Empire State Child Credit refund may shift with state guidance. Official eligibility and payment rules come from New York tax authorities.
