Having trouble viewing this email? View it as a webpage.

To assist you with providing a high level of service to clients, we want to make you aware of additional Empire State child credit payments that will be sent to certain taxpayers.

This month, the New York State Department of Taxation and Finance will begin mailing checks to more than 1.5 million New Yorkers who received the 2023 Empire State child credit.

If your clients qualify for a payment, they don’t need to do anything. The Department of Taxation and Finance will automatically calculate and mail them a check for the amount they're entitled to.

Below is the email the department is sending to taxpayers about these checks. Please share this information with those who work with your clients, so that they can provide information and respond to questions that may arise.

Did you receive the Empire State child credit? A check may be heading your way!

We are sending checks to eligible taxpayers based on the New York State Empire State child credit. If you received the Empire State child credit for tax year 2023, you may be eligible.

If you are eligible, you don't need to take any action. We'll automatically send you a check.

We are mailing checks from August through the end of the year. 

Am I eligible?

You are eligible for a check if, for tax year 2023, you: 

• received at least $100 for the New York State Empire State child credit, and
• filed your New York State income tax return (Form IT-201) by April 15, 2024, or had a valid extension of time to file.

When will I get my check?

We'll start mailing checks to eligible taxpayers in August. Watch your mailbox for a check that looks like this:

We cannot provide a specific delivery schedule, and our Contact Center representatives have no additional information. If you're eligible, you may receive your check before or after your neighbor or family member. 

How much money will I get?

Your check amount is based on anywhere from 25% to 100% of the amount of the Empire State child credit you received for 2023. The percentage depends on your income.

You can estimate the amount of your check using information from your 2023 New York State income tax return (Form IT-201). If you don’t have a copy of your return, log in to the software you used to file to view a copy, or request the information from your tax preparer (if you used one).

Do I need to report this payment on my New York State income tax return?

You do not need to report this payment on your 2024 New York State income tax return. 

Where can I learn more?

For more information, visit Additional Empire State child credit payments.

If you have a question, check out our frequently asked questions.

Don't miss out on important emails, like this one. If you haven't already, subscribe to Tax Tips for Individuals emails.

Not eligible? Help us get the word out to friends and family members who may qualify or have questions. You can forward this email or share the links on social media.