Child Tax Credit

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.

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 Credit

You 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).

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 NYC Free Tax Prep (https://access.nyc.gov/programs/nyc-free-tax-prep/) and keep your full refund. For more information, visit nyc.gov/taxprep (https://www.nyc.gov/site/dca/talk-money/file-your-taxes.page) or call 311 and ask for tax preparation assistance.

Youll 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.

Visit nyc.gov/taxprep (https://access.nyc.gov/programs/earned-income-tax-credit-eitc/nyc.gov/taxprep)

Learn more about free tax filing services in NYC, including frequently asked questions about tax credits (https://www.nyc.gov/site/dca/talk-money/get-tax-credit-information.page).

Call 311

Ask for tax preparation assistance.