The Child Tax Credit (CTC) is a federal credit that helps families afford the everyday expenses of raising a child.

In tax year 2023, the CTC is worth up to $2,000 per qualifying child under 16 when you file your taxes in 2024.

Learn more about the Child Tax Credit (CTC).

Learn about NYC Free Tax Prep.

The Empire State Child Credit is a refundable credit for qualifying families with children under 17. Before, it was available only for children between 4 and 17. 

You are eligible if you:

• Were a full-year New York State resident or married to a full-year resident, and
• Have a qualifying child

You must also:

• Have a federal child tax credit, additional child tax credit, or credit for other dependents, or
• Have a New York recomputed federal adjusted gross income of:
  • $75,000 or less for single, head of household, or qualifying surviving spouse tax filers
  • $110,000 or less if married and filing a joint return
  • $55,000 or less if married filing separately

To claim this credit, you must provide a correct and valid Social Security number (SSN) or Individual Taxpayer Identification number (ITIN) for each child listed on your claim.

Learn more about the Empire State Child Credit.

Families with children or dependent adults can claim federal, State, and City credits to help them pay for care. NYC Free Tax Prep can guide you on how to claim the credits. Individuals with an Individual Taxpayer Identification Number (ITIN) are eligible to claim the credits.

Federal Child and Dependent Care Credit

The federal Child and Dependent Care Credit helps families pay for child care for children under age 13 or for care of dependent adults.

In tax year 2023, working families could get back up to $3,000 in care expenses for one qualifying person and up to $6,000 for two or more qualifying people.

Learn about the federal Child and Dependent Care Credit.

New York State Child and Dependent Care Credit

Like the federal credit, the New York State credit helps families pay for child care for children under age 13 or for care of dependent adults. However, eligibility for the State credit is based on a different calculation than for the federal credit.

Learn more about the State Child and Dependent Care Credit.

NYC Child Care Tax Credit

The NYC Child Care Tax Credit helps families with household incomes of $30,000 or less pay for child care for children 3 and under. The NYC Child Care Tax Credit is administered by the New York State Department of Taxation and Finance.

Learn more about the NYC Child Care Tax Credit.