The NY State Department of Taxation and Finance urges taxpayers to review eligibility for tax credits.
The Empire State Child Credit has been substantially enhanced for tax year 2025. The maximum amount for the Empire State child credit for children under age four increased from $330 to $1,000 per child. The Earned Income Tax Credit is a refundable credit for working taxpayers who earn less than $68,675. Filers get a refund even if the credit is more than what they owe in taxes. Taxpayers must file a personal income tax return to receive both credits, even if they don’t owe taxes.

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