Additional New York State child and earned income tax payments

The 2022–2023 New York State budget provides for one-time checks to eligible taxpayers for two separate payments:

• one based on the Empire State child credit, and
• one based on the earned income credit (or noncustodial parent earned income credit).

If you qualify for a payment for one or both credits, you don’t need to do anything; we will automatically calculate and send you one check that will include the total amount you’re entitled to.

We’ll begin to mail these checks in September 2022.

Am I eligible?

You are entitled to a payment if, for tax year 2021, you received:

• an Empire State child credit,
• a New York State earned income credit (or noncustodial parent earned income credit) of at least $100, or
• both.

You must also have filed your New York State income tax return (Form IT-201) by April 18, 2022, or had a valid extension of time to file.

If eligible, you will receive a check that includes any payment that is at least $25. By law, we cannot issue a payment if it is less than $25—even if your check amount would be $25 or greater when you add both payments together.

When will I get my check?

We’ll start mailing checks in September, and we’ll issue most payments by October 31, 2022.

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.

How much is the check?

Your check may include amounts for one or both payments, and can include only payments that are at least $25.

The payment for the Empire State child credit is anywhere from 25% to 100% of the amount of the credit you received for 2021. The percentage depends on your income.

The payment for the earned income credit (or noncustodial parent earned income credit) is 25% of the amount of the credit you received for 2021.

If you qualify to receive a check for:

• only one payment, your check is equal to that payment amount; or
• both payments, add together your payment amounts to determine your check amount.

Remember, by law, we can issue payments only for amounts of $25 or more. If your payment based on one of the credits is less than $25, your check will not include a payment based on that credit. For example, if your payment based on the earned income credit would be $20, you would not receive this payment amount in your check.

Estimate your check amount

To estimate the amount you’ll receive, you’ll 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 view a copy, or request the information from your tax preparer (if you used one).

Source: