ALBANY — The New York state Department of Taxation and Finance Monday urged taxpayers to review their eligibility for the Earned Income Tax Credit and Empire State Child Credit.

Both credits provide financial boosts to hardworking families.

“The Earned Income Tax Credit and expanded Empire State Child Credit put money directly into the pockets of working taxpayers,” state Department of Taxation and Finance Acting Commissioner Amanda Hiller said in a press release. “I encourage all those eligible to take advantage of these valuable benefits that can be a financial lifeline for those struggling to make ends meet.”

The Earned Income Tax Credit is a refundable credit for working taxpayers who earn less than $68,675. This means taxpayers get a refund even if the credit amount is more than what they owe in taxes.

When combined, federal, New York state and New York City Earned Income Tax Credits can be worth $12,873 for a family with three or more qualifying children.

Every year, thousands of New Yorkers qualify for the Earned Income Tax Credit for the first time because of changes to their financial situation, filing status or personal life.

For eligibility requirements, visit the tax department’s Earned Income Credit website at tax.ny.gov/pit/credits/earned_income_credit.htm.

For federal qualifications, visit the IRS Earned Income Tax Credit website at irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc.

Tor tax year 2025, the Empire State Child Credit has been substantially enhanced.

The maximum amount for the Empire State child credit for children under age 4 increased from $330 to $1,000 per child. This refundable credit provides support to eligible families who file New York state income tax returns.

To be eligible for this refundable credit, residents must be a full-year New York state resident and have at least one qualifying child less than 17 years old on Dec. 31, 2025.

For more information on this credit, visit Empire State child credit at tax.ny.gov/pit/credits/empire_state_child_credit.htm.

Taxpayers must file a personal income tax return to receive both credits, even if they don’t owe any taxes.

Most taxpayers who are eligible for the Earned Income Tax Credit and the Empire State Child Credit are likely also eligible to take advantage of the free e-filing options available through the Tax Department.

Options include:

¯ Free File: Depending on income and other criteria, residents may be eligible to use Free File software to e-file federal and state income tax returns at no cost. For more information, visit tax.ny.gov/pit/efile/freefile.htm.

¯ Other e-filing options: If a resident doesn’t qualify for Free File, find other options, including some free ones, at tax.ny.gov/pit/efile/.

For taxpayers who qualify, the Tax Department’s Taxpayer Assistance Program can help electronically prepare and file federal and state income tax returns at no cost.

During a scheduled session, department representatives will guide taxpayers through free preparation software as they complete and file their own tax return.

Visit the Taxpayer Assistance Program to register for a session at www.tax.ny.gov/tap.