Empire State Child Credit Offers Up to $1,000 Per Child Under Age Four
Free Tax Assistance Available Through April 15 to Help Families Claim Benefits
ALBANY, NY — The New York State Office of Temporary and Disability Assistance (OTDA), joined by the United Way of the Greater Capital Region’s Volunteer Income Tax Assistance (VITA) program and Albany-area elected officials, today highlighted the State’s expanded Empire State Child Credit and reminded families that free income tax filing assistance is still available throughout Albany and the Capital Region.
Eligible families can receive up to $1,000 per child under age four and up to $330 per child ages four through 16 under the expanded Empire State Child Credit. While there is no minimum income required to receive the credit, households must file a New York State income tax return by April 15 in order to claim it.
“The expanded Empire State Child Credit will provide a much-needed boost to household budgets for millions of families across New York State, especially those with little or no income,” said OTDA Commissioner Barbara C. Guinn. “But families need to know they must file a New York State income tax return to receive the money—and that doing so will not affect other benefits such as SNAP or Medicaid. The Capital Region VITA program makes it easy for families to file for free and receive every tax credit they qualify for.”
Who Is Eligible for the Empire State Child Credit?
Families may be eligible for the Empire State Child Credit if they:
- Are full-year New York State residents
- Have at least one qualifying child under age 17
- File a New York State income tax return
- Provide a valid Social Security number or Individual Taxpayer Identification Number (ITIN) for themselves and each qualifying child
The amount of the credit varies based on household income, number of children, and the age of each child.
Free Tax Help Available Through the United Way’s VITA Program
The United Way of the Greater Capital Region’s Volunteer Income Tax Assistance (VITA) program provides free, trusted tax preparation and filing services for households earning:
- Less than $69,000 per year, or
- Less than $39,000 per year for households without dependents
IRS-certified volunteers assist families at multiple locations throughout the Capital Region to ensure they receive all federal and state tax credits for which they qualify. In 2025 alone, VITA volunteers helped file more than 6,000 tax returns in the region.
Leaders Emphasize Importance of Filing by April 15
Representative Paul Tonko noted the importance of awareness and access.
“Expanded tax credits like the Empire State Child Credit help families keep up with rising costs—but they only make a difference if families can claim them. Programs like VITA ensure New Yorkers can file their taxes easily and receive every credit they’ve earned.”
State Senator Patricia Fahy emphasized relief for working families.
“New York families are struggling with unrelenting affordability pressures. This expanded tax credit—up to $1,000 for young children—is an investment in families who need it most, and I encourage every eligible household to file by April 15.”
Albany County Executive Daniel P. McCoy added,
“For families raising young kids, every dollar counts. The expanded Child Credit can help cover essentials like groceries, child care, and bills. Free, trusted resources like VITA are still available, and we want every eligible family to get what they’re owed.”
Peter Gannon, President and CEO of United Way of the Greater Capital Region, said,
“Financial stability starts with access to resources. With rising costs and stagnant incomes, New York’s expanded Child Tax Credit can make a real difference. Our goal is to ensure no family misses out on money that could help them stay afloat.”
Additional Tax Credits Available
In addition to the Empire State Child Credit, eligible households may also qualify for federal and state tax credits that can provide thousands of dollars in additional support, including:
- Earned Income Tax Credit (EITC)
- Federal Child Tax Credit and Additional Child Tax Credit
- Federal and state child and dependent care credits
To receive federal tax credits, households must also file a federal income tax return by April 15.
Receiving these tax credits will not impact eligibility for Medicaid, SNAP, SSI, cash assistance, or housing assistance.
Largest Expansion of the Child Credit in State History
Last year, Governor Kathy Hochul and the State Legislature enacted the largest expansion of the Empire State Child Credit in New York history. Key changes include:
- Increasing the credit to $1,000 per child under age four and $330 per child ages four through 16 for the 2026 tax filing season
- Eliminating restrictions that prevented the lowest-income families from receiving the full credit as a refund
- Expanding eligibility to more middle-class families through a gradual phase-out
- Doubling the average credit from $472 to $943
- Increasing the credit for children ages four through 16 to up to $500 per child beginning next year, while maintaining the $1,000 maximum for children under age four
Learn More
For more information about the Empire State Child Credit and eligibility requirements, visit:
https://otda.ny.gov/ChildCredit