Additional Child and Labor Income Tax Payments in New York State
The 2022-2023 New York State Budget provides one-time checks to eligible taxpayers for two separate payments:
- one based on the Empire State Children’s Credit, and
- one based on the earned income credit (or non-custodial parent’s earned income credit).
If you qualify for a payment for one or both credits, you don’t have to do anything; we will automatically calculate and send you a check which will include the total amount to which you are entitled.
We will begin sending these checks in October 2022.
Am I eligible?
You are entitled to a payment if, for the 2021 tax year, you received at least $100 for one or both of the following credits from New York State:
You must also have filed your New York State income tax return (Form IT-201) by April 18, 2022, or have had a valid extension of the filing deadline.
When will I receive my check?
We will start mailing checks in October and we issue most payments by October 31, 2022.
Watch your mailbox for a check that looks like this:
We can not provide a specific delivery schedule, and our contact center representatives have no additional information.
How much does the check cost?
Your check amount will be based on your 2021 Empire State Child Credit, your New York State Earned Income Credit (or Noncustodial Parent Earned Income Credit), or both.
Payment for Empire State Child Credit is anywhere from 25% to 100% the amount of credit you received for 2021. The percentage depends on your income.
Payment of earned income credit (or non-custodial parent’s earned income credit) is 25% the amount of credit you received for 2021.
If you are eligible to receive a check for:
- only a payment, your check is equal to the amount of this payment; Where
- both payments, add the amounts of your payments to determine the amount of your check.
To note: If you received at least $100 for either credit, your check will include a payment based on that credit. For example, if your 2021 New York State earned income credit amount was $80 and your Empire State child credit was $200, your check will only include payment of the Empire State Child Credit.
To estimate the amount you will receive, you will need information from your 2021 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 see a copy, or request the information from your tax preparer (if you used one).
The actual amount you receive may be different from the amount you estimated if there were adjustments to the amount of any of the credits claimed on your return.
To note: To protect your information, our Contact Center representatives cannot provide amounts for a return you have filed.