The New York Empire State Child Credit (ESCC) is a refundable tax credit for eligible New York State residents with qualifying children. For tax year 2025, the credit provides up to $1,000 per child under age 4 and up to $330 per child aged 4–16. Many NY residents who claimed this credit on their 2025 state tax return are waiting for their refund.
April 2026 Update: NY state tax returns filed in January and February should have already been processed. The NY state filing deadline is April 15, 2026. March and April filers are currently in the processing queue — use the guide below to check your exact status.
NY Empire State Child Credit 2026 — Key Details
| Credit Name | NY Empire State Child Credit (ESCC) |
| Tax Year | 2025 (filed in 2026) |
| Credit Per Child Under 4 | Up to $1,000 |
| Credit Per Child Ages 4–16 | Up to $330 |
| NY Filing Deadline | April 15, 2026 |
| Processing Time (e-file) | ~3 weeks |
| Processing Time (paper) | ~7–8 weeks |
| Status Check Tool | tax.ny.gov |
How to Check Your 2026 NY Empire State Child Credit Refund Status
- Go to the NY State Tax Refund Status page at tax.ny.gov.
- Enter the security code shown on screen and click Continue.
- Select tax year 2025.
- Enter your Social Security Number.
- Select the form type you filed (e.g., IT-201 for full-year residents).
- Enter your expected refund amount and click Continue.
You can also call the NY Department of Taxation and Finance at 1-518-457-5149 to check your refund status by phone.
NY ESCC Refund Status Messages — What They Mean
| Status | Meaning | What to Do |
| Received | The NY Dept of Tax & Finance has your return and is queuing it | No action needed; allow 3 weeks (e-file) or 7–8 weeks (paper) |
| Under Processing | Your return is actively being reviewed | Wait for completion; processing is underway |
| Approved | Your refund was approved and is being prepared for payment | Direct deposit arriving shortly; paper check in 2–3 days |
| Sent | Your refund has been released | Direct deposit: within hours; paper check: 2–3 business days |
| Adjusted | The department made a calculation change to your refund amount | Check the adjusted amount; a notice should be mailed to you |
| Other message | There may be an error, missing document, or identity issue | Contact the NY Dept at 1-518-457-5149 for guidance |
Estimated Refund Timeline for Current Filers
| Filed On (E-file) | Expected Refund | Status |
| Jan 27 – Feb 28 ✅ | Feb 17 – Mar 21 | ✅ Paid |
| Mar 1 – Mar 21 ✅ | Mar 22 – Apr 11 | ✅ / In Progress |
| Mar 22 – Apr 5 | Apr 12 – Apr 26 | ⏳ Processing |
| Apr 6 – Apr 15 | Apr 27 – May 6 | ⏳ Upcoming |
NY ESCC Eligibility Requirements
To claim the NY Empire State Child Credit for tax year 2025, you must:
- Be a full-year or part-year New York State resident
- Have a qualifying child under age 17
- Have claimed the federal Child Tax Credit or Additional Child Tax Credit on your 2025 federal return
- Your income must meet the applicable thresholds (credit phases out at higher income levels)
For full eligibility rules, visit the NY ESCC official page.