-Empire State Child Credit check your 2021 NYS Tax Return (Form IT-201), line 63- if this line is blank you are not eligible
To compute credit amount:
check your 2021 NYS Tax Return (Form IT-201), line 19a:
-if line 19a is less than $10,000: credit will be 100% of line 63
-if line 19a is equal to or greater than $10,000 but less than $25,000: credit will be 75% of line 63
-if line 19a is equal to or greater than $25,000 but less than $50,000: credit will be 50% of line 63
-if line 19a is greater than $50,000: credit will be 25% of line 63
Credit must be at least $25 to qualify for a refund.