IT-213: Claim for Empire State Child Credit (2024)
New York · NY DTF · Used for tax years 2024
Form IT-213 is used to claim the New York Empire State child credit. It records qualifying child information, determines eligibility, and calculates the credit amount. Submit it with Form IT-201 or IT-203.
Who files this form
Use Form IT-213 to claim the Empire State child credit for tax year 2024. Submit it with Form IT-201 or IT-203.
The form asks whether you, and your spouse if filing a joint New York State return, were New York State residents for the full year. If you answer No, the form says to stop because you do not qualify.
You must also answer Yes to at least one of these questions:
- Did you claim the federal child tax credit, additional child tax credit, or credit for other dependents?
- Is your federal adjusted gross income on Form IT-201, line 19, within the limit for your filing status: $110,000 for married filing jointly; $75,000 for single, head of household, or qualifying surviving spouse; or $55,000 for married filing separately?
Line 4 asks for 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. The form refers you to the instructions for this count, but those instructions are not available here.
The form also has special allocation lines for spouses who filed a joint federal return but must file separate New York State returns.
What you'll need
Have these forms and details available:
- Your name as shown on your return and your SSN, plus your spouse’s name and SSN if applicable.
- Each qualifying child’s name, SSN or ITIN, and date of birth.
- Form IT-201, line 19, for your federal adjusted gross income.
- Whether you claimed the federal child tax credit, additional child tax credit, or credit for other dependents.
- Worksheets A and B from the instructions if you answered Yes to question 2 and entered a number on line 4. The instructions and worksheets are not included in the supplied text.
- Form IT-213-ATT if you have additional children to report.
Submit Form IT-213 with Form IT-201 or IT-203. The special calculation for spouses filing separate New York State returns also uses Form IT-203-ATT for the part-year resident or nonresident spouse’s share.
How to file
Submit Form IT-213 with Form IT-201 or IT-203. The supplied form does not give a mailing address or e-filing directions.
- Enter your identifying information and answer the eligibility questions.
- Enter the qualifying-child count on line 4 and list each child’s name, SSN or ITIN, and date of birth. Use Form IT-213-ATT for additional children.
- If you answered Yes to question 2 and entered a number on line 4, complete Worksheets A and B in the instructions before continuing to line 5. If you answered No to question 2, skip lines 5 through 7, enter 0 on line 8, and continue with line 9.
- Complete the credit calculation using whole dollars. If you answered No on line 3, skip line 9 and enter the line 8 amount on line 10. Otherwise, enter the greater of line 8 or line 9 on line 10.
- Enter the line 10 credit on Form IT-201, line 63, unless you filed a joint federal return but must file separate New York State returns. In that case, complete lines 11 and 12 for the spouses’ shares.
Common mistakes
- Leaving out a child’s information. The form warns that failing to enter information for every qualifying child may result in denial or delay processing of your return.
- Continuing after a stop instruction. Stop if you answer No on line 1, or if you answer No on both lines 2 and 3.
- Skipping required worksheets. If you answer Yes to question 2 and enter a number on line 4, you must complete Worksheets A and B before continuing with line 5.
- Completing line 9 when line 3 is No. In that case, skip line 9 and copy line 8 to line 10.
- Leaving a spouse’s share blank. If the separate-return allocation applies, do not leave line 11 or line 12 blank.
- Entering cents. The credit calculation calls for whole dollars only.
Questions people ask
Can I qualify if I did not claim a federal child-related credit?
The form does not tell you to stop solely because you answered No to question 2. It tells you to stop if both questions 2 and 3 are No. If question 2 is No, skip lines 5 through 7, enter 0 on line 8, and continue with line 9. You must still meet the other eligibility requirements.
Can I list a child who has an ITIN instead of an SSN?
Yes. Line 4 and the qualifying-child information area allow either an SSN or an ITIN for a qualifying child.
What if I have more children to report?
Use Form IT-213-ATT for additional children.
Where do I report the credit if my spouse and I must file separate New York State returns?
If you filed a joint federal return but must file separate New York State returns, enter the full-year resident spouse’s share on line 11 and on Form IT-201, line 63. Enter the part-year resident or nonresident spouse’s share on line 12, then report that amount with code 213 on Form IT-203-ATT, line 12. Do not leave either share blank.