For tax years 2015 and 2016, eligible taxpayers must file Form IT-114 with their return to claim the credit.

You are entitled to this refundable credit if you:

• were a New York State resident for all of the year,
• had at least one dependent child who was younger than 17 (as of December 31),
• had New York adjusted gross income between $40,000 and $300,000, and
• had a New York State tax liability after credits of zero or greater.

How much is the credit?

• The credit is $350.

For additional information on claiming this credit, see Form IT-114, Claim for Family Tax Relief Credit.

For tax year 2014

The Tax Department automatically mailed checks for the family tax relief credit in the fall of 2014 to taxpayers who were eligible based on their 2012 return filing (full year residents with a child under 17 and who met the above income and tax liability requirements). 

To verify whether you received a check, use our Family Tax Relief Credit Refund Lookup tool.

If you did not receive a check and you were eligible based on your 2012 return filing, you may apply online or complete Form TP-290, Application for  Family Tax Relief Credit, and mail to the address on the form (do not file with your personal income tax return).