New York Claim for Empire State Child Credit

Claim for Empire State Child Credit
Form IT-213 Claim for Empire State Child Credit Tax Year 2024
IT-213

Department of Taxation and Finance

Claim for Empire State Child Credit
Tax Law – Section 606(c-1)
Submit this form with Form IT-201 or IT-203.

Enter identifying information
Your name as shown on return	

Your Social Security number (SSN)

Spouse’s name	

Spouse’s SSN

Determine eligibility
	 1	 Were you (and your spouse if filing a joint New York State return) New York State residents for the full year?		1	

Yes	

No

	 2	 Did you claim the federal child tax credit, additional child tax credit, or credit for other dependents?........ 		2	

Yes	

No

		If you marked an X in the No box, stop; you do not qualify for this credit.

	3	 Is your federal adjusted gross income on Form IT-201, line 19 (see instructions)		
		
– 	 $110,000 or less and your filing status is married filing joint return;
		
–	 $75,000 or less and your filing status is single, head of household, or qualifying surviving spouse; or
		
–	 $55,000 or less and your filing status is married filing separate return?............................................... 		3	 Yes	
No
		 If you marked an X in the No box at both lines 2 and 3, stop; you do not qualify for this credit.
	4	 Enter the number of children with an SSN or ITIN who qualify for the federal child tax credit,
		 additional child tax credit, or credit for other dependents (see instructions).................................................. 	

4

Enter qualifying child information
	 ist below the name, SSN or ITIN, and date of birth for each qualifying child included on line 4. Failure to enter information for each
L
qualifying child may result in a denial or delay the processing of your return.
First name

MI

Last name

Use Form IT-213-ATT if you have additional children to report.

213001240094

Suffix

SSN or ITIN

Date of birth
(mmddyyyy)

IT-213 (2024) (back)

Credit calculation
If you marked Yes to question 2 and entered a number on line 4, you must complete Worksheets A and B in the instructions before you
continue with line 5.
If you marked No to question 2, skip lines 5 through 7, and enter 0 on line 8; continue with line 9.

	

Whole dollars only	

	5	 Enter the amount from Worksheet A, line 13 (see instructions)................................................................. 	

5	

.00

	6	Enter your additional child tax credit amount from Worksheet B (see instructions)................................... 	

6	

.00

	7	Add lines 5 and 6..................................................................................................................................... 	

7	

.00

	8	Multiply line 7 by 33% (.33)..................................................................................................................... 	

8	

.00

9	

.00

10	 Empire State child credit (enter the amount from line 8 or line 9, whichever is greater). .................................. 	 10	

.00

If you marked the No box on line 3, skip line 9, and enter the amount from line 8 on line 10.
All others continue with line 9.
	9	Multiply line 4 by 100 .............................................................................................................................. 	

If you filed a joint federal return but are required to file separate New York State returns, continue with
lines 11 and 12. All others enter the line 10 amount on Form IT-201, line 63.

Spouses required to file separate New York State returns (see instructions)
11	 Enter the full-year resident spouse’s share of the line 10 amount; do not leave line 11 blank ............ 	 11	
	 
Enter here and on Form IT-201, line 63.
12	 Enter the part-year resident or nonresident spouse’s share of the line 10 amount;
	  do not leave line 12 blank ................................................................................................................ 	 12	
	  Enter the line 12 amount and code 213 on Form IT-203-ATT, line 12.

213002240094

.00

.00