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Best answer by ddaven12

To qualify for the Empire State Child Tax Credit you must:

1. Be a full year NY state resident or be married to a full year resident
2. Have a qualifying child at least 4 years old and under 17 on 12/31/15 that qualifies for the federal child tax credit 
3. You must have taken a child tax credit on your Federal return OR your Federal Adjusted Gross Income is 
- $110,000 or less for Married filing a joint
- $75,000 or less for single or Head of Household or qualifying widow(er)
- $55,000 or less for Married Filing Separately

Also, you would need to claim both children as dependents this year and they would both need to qualify for the federal child tax credit in order to take the credit on your NY return.

In addition, the IT-213 instructions have a note:
"If for federal income tax purposes your child is claimed as a dependent by your child's noncustodial parent, you cannot claim that child as a qualifying child for purposes of the Empire State child credit."

Please see the following  IRS Publication for more information on what makes a qualified child for the federal child tax credit. 
http://www.irs.gov/publications/p972/ar02.html#en_US_2010_publink100012081

3 replies

ddaven12Answer
Employee
June 1, 2019

To qualify for the Empire State Child Tax Credit you must:

1. Be a full year NY state resident or be married to a full year resident
2. Have a qualifying child at least 4 years old and under 17 on 12/31/15 that qualifies for the federal child tax credit 
3. You must have taken a child tax credit on your Federal return OR your Federal Adjusted Gross Income is 
- $110,000 or less for Married filing a joint
- $75,000 or less for single or Head of Household or qualifying widow(er)
- $55,000 or less for Married Filing Separately

Also, you would need to claim both children as dependents this year and they would both need to qualify for the federal child tax credit in order to take the credit on your NY return.

In addition, the IT-213 instructions have a note:
"If for federal income tax purposes your child is claimed as a dependent by your child's noncustodial parent, you cannot claim that child as a qualifying child for purposes of the Empire State child credit."

Please see the following  IRS Publication for more information on what makes a qualified child for the federal child tax credit. 
http://www.irs.gov/publications/p972/ar02.html#en_US_2010_publink100012081

January 25, 2022

What if customer qualifies but TT Deluxe is still having you review and everything checks out?

January 26, 2022

Once you have finished your review of the completed tax return continue to check out and pay for the software (if you owe anything).  Once you've done that you will electronically file the return with the tax agencies necessary and you will receive emails letting you know the status of your submission.

 

 

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February 9, 2022

tt is telling to fix New York then I get it-213_ this form has not been approved for release at this time. I must obtain an update before I file return to ensure that all of the calculations are correct. for to select update from online menu to connect to there website. I try to look for update on tt  online but I. don't find it need help. I have 3 dependents 13 ,11,1 what can I do to fix this problem thank you

 

February 9, 2022

The Empire State Child Tax Credit forms are not ready yet. If you printed it out, it would be blank. Other software has the same issue, so this is 100% a NY problem. If you are using the online version, it updates on it's own. Just check back periodically to see if NY has updated the form.