New York residents can tap into several active relief and credit programs right now — money that goes directly into your pocket if you qualify. This guide covers the four biggest programs available in 2026, with exact dollar amounts, income thresholds, and instructions for claiming each one. No financial jargon. Just the mechanics.

1. Empire State Child Credit — Now Worth Up to $1,000 Per Young Child

Starting with the 2025 tax year, New York State dramatically expanded the Empire State Child Credit. If you are filing your 2025 return right now, here is what you can claim:

• $1,000 per qualifying child under age 4 as of December 31, 2025
• $330 per qualifying child age 4 through 16 as of December 31, 2025

For the 2026 tax year (the return you will file in 2027), the school-age amount rises to $500 per child. The under-4 amount stays at $1,000.

This credit is fully refundable for full-year New York State residents — meaning if the credit exceeds what you owe in state tax, you receive the difference as a check or direct deposit.

Who Qualifies?

• You must be a full-year New York State resident
• You must have at least one qualifying child under age 17 on December 31 of the tax year
• You — and each child you claim — must have a valid Social Security number or ITIN

Income Phase-Out

The credit begins to phase out at higher incomes. For every $1,000 your federal adjusted gross income exceeds the threshold below, your credit is reduced by $16.50:

• Married filing jointly: phase-out starts at $110,000
• Single, head of household, qualifying surviving spouse: phase-out starts at $75,000
• Married filing separately: phase-out starts at $55,000

How to claim: File Form IT-213 (Claim for Empire State Child Credit) with your New York State income tax return. Source: tax.ny.gov — Empire State Child Credit

2. New York State Earned Income Credit — 30% on Top of Your Federal EITC

If you qualified for the federal Earned Income Tax Credit (EITC), New York State gives you an additional refundable credit equal to 30% of your federal EITC amount. You do not need to apply separately — you claim it on your state return.

2025 Federal EITC Income Limits and Maximum Credits

You must first qualify for the federal EITC (tax year 2025, filed in 2026). Here are the income limits and maximum federal credit amounts:

Investment income must be $11,950 or less to qualify. Source: IRS EITC Tables — Tax Year 2025

What the NY State Add-On Looks Like

A family with 3 qualifying children at the federal maximum would receive up to $8,046 from the IRS, then an additional $2,413 from New York State (30% of $8,046). That is more than $10,000 in combined refundable credits. For full-year New York State residents, both credits are fully refundable.

NYC residents may also be eligible for a New York City Earned Income Credit on top of the state credit — that amount is calculated when you complete your city portion of the IT-201 return. Source: tax.ny.gov — Earned Income Credit

3. Inflation Refund Checks — Did You Get Yours?

New York State mailed one-time inflation refund checks starting in late September 2025. More than 8 million New Yorkers were eligible. If you have not received yours — or are unsure whether you qualified — here is how it worked:

Refund Amounts by Filing Status (Based on Tax Year 2023)

Eligibility Checklist

• Filed Form IT-201 (NY State Resident Income Tax Return) for tax year 2023
• Income fell within the qualifying thresholds listed above
• Were not claimed as a dependent on another person’s return
• Were a full-year New York resident in 2023

Checks were mailed automatically — no application was required. If your address changed after filing your 2023 return but you filed a 2024 return with your updated address, your check should have been sent to the newer address. If you believe you qualified but never received a check, contact the NY Department of Taxation and Finance at 518-457-5181. Source: tax.ny.gov — Inflation Refund Checks (updated March 31, 2026)

4. STAR — Property Tax Relief for Homeowners

The School Tax Relief (STAR) program reduces the school tax burden for New York homeowners. There are two levels — Basic STAR and Enhanced STAR — and two delivery methods: a check or direct deposit (the STAR credit) or a reduction directly on your school tax bill (the STAR exemption, only available if you were enrolled before 2015).

2026 Eligibility at a Glance

Income is calculated from the combined incomes of all owners and their spouses who reside at the property. Non-resident owners’ income is not counted for Enhanced STAR eligibility purposes.

The property must be your primary residence. Corporations, partnerships, and LLCs are generally not eligible.

To register for the STAR credit: Visit the NY State Homeowner Benefit Portal at tax.ny.gov and select “Homeowner Benefit Portal,” or call 518-457-2036. Source: tax.ny.gov — STAR Eligibility

Which Programs Apply to You? Quick Checklist

• Have children under 17? → Empire State Child Credit (Form IT-213 with your state return)
• Working income below the EITC thresholds? → Federal EITC + NY State EIC (30% bonus, fully refundable for full-year residents)
• Filed a 2023 NY resident return with income under $150K single or $300K joint? → You were entitled to an inflation refund check — call 518-457-5181 if you never received it
• Own your home and live in it as your primary residence? → Basic STAR (income under $500K) or Enhanced STAR if age 65+ (income under $110,750)
• Low to moderate income with high energy costs? → See our guide to ConEd’s Enhanced Energy Affordability Program

Key Deadlines

• 2025 NY State Tax Return (Empire State Child Credit + NY EIC): due April 15, 2026; extension available to October 15, 2026 by filing Form IT-370 before April 15
• STAR Credit registration: no hard deadline, but register before your district’s school tax billing cycle (typically late summer) to receive the current-year credit
• Inflation refund check: if you were eligible and never received one, contact the Tax Department — checks were issued through the end of 2025

Where to Apply or Get Free Help

• Free tax prep (VITA / AARP Tax-Aide): IRS-certified volunteers file federal and state returns for free if your household income is roughly $67,000 or below. Find a site at irs.treasury.gov/freetaxprep or call 211
• NY Tax Department (STAR, EIC, Child Credit, inflation refund): 518-457-5181, Monday–Friday 8:30 AM–4:30 PM
• IRS EITC Assistant: apps.irs.gov/app/eitc — verify federal EITC eligibility in about 10 minutes
• NYC 311: For questions about the STAR program as it applies to NYC property taxes

If you had a job loss or reduced hours in 2025 and do not typically file taxes, you may still qualify for the EITC if you had any earned income — including gig economy or freelance work. Filing a return, even with zero tax liability, is the only way to receive these refundable credits. These credits do not come to you automatically the way the inflation refund did; you have to file to claim them.

For more on related programs, see our guides to New York State Unemployment Insurance 2026 and the NY State Tax Refund Tracker.

Last verified: May 8, 2026. Sources: NY Department of Taxation and Finance — Empire State Child Credit (updated March 10, 2026); NY Department of Taxation and Finance — Inflation Refund Checks (updated March 31, 2026); NY Department of Taxation and Finance — STAR Eligibility; IRS — EITC Tables 2025; NY Department of Taxation and Finance — Earned Income Credit.