Family, Children & Caregiving · Surprise rank #425
Pay Child Support but Don’t Claim the Child? New York Has a Refundable Noncustodial Parent Credit
New York’s Noncustodial Parent Earned Income Credit gives some working parents who pay support through the state collection system a refundable tax credit even though the child does not live with them.
Who
Qualifying full-year New York residents who are noncustodial parents, have earned income, meet the tax rules and paid required support through the New York State Support Collection Unit.
Where: New York State tax filers
What to do
Start here: Review the current Noncustodial Parent Earned Income Credit page and file Form IT-209 with the New York return if eligible.
Eligibility: You must meet the current IT-209 rules, including full-year New York residency, qualifying noncustodial-parent status and child-support compliance through the state Support Collection Unit.
What you get
The credit is an alternative New York earned-income credit for eligible noncustodial parents who are current on qualifying child-support obligations through the Support Collection Unit.
Benefit: A refundable New York income-tax credit calculated under the state’s noncustodial-parent EIC formula.
Possible value: Varies with income and the federal EITC-based formula; because it is refundable, the credit can exceed New York income tax otherwise owed.
Good to know
Important: You generally cannot claim both the regular New York State Earned Income Credit and the Noncustodial Parent EIC for the same year; compare which credit applies.
Availability: Active
Why people miss it: Noncustodial parents often assume every child-related tax credit belongs only to the parent who claims or lives with the child.
Sources reviewed: Aug 10, 2026