The New York $400 inflation refund is a one-time payment going to married couples who filed a 2023 New York resident return jointly with income of $150,000 or less. Checks started going out at the end of September 2025, they arrive by mail, and you don’t need to apply.1New York State Department of Taxation and Finance. Inflation Refund Checks
Who Gets the Full $400
The top payment goes to two groups: married couples filing jointly and qualifying surviving spouses, in both cases with New York adjusted gross income of $150,000 or less on their 2023 return.1New York State Department of Taxation and Finance. Inflation Refund Checks Your New York AGI is line 33 of Form IT-201.
To qualify at all, you must have filed Form IT-201 for 2023, fallen within the income thresholds for your filing status, and not been claimed as a dependent on someone else’s return. Part-year residents who filed a different return form are not eligible.1New York State Department of Taxation and Finance. Inflation Refund Checks
Smaller Amounts and Income Cutoffs
Not everyone gets $400. The amount depends on your filing status and income:1New York State Department of Taxation and Finance. Inflation Refund Checks
- Married filing jointly or qualifying surviving spouse: $400 if income was $150,000 or less; $300 if income was between $150,001 and $300,000.
- Single, head of household, or married filing separately: $200 if income was $75,000 or less; $150 if income was between $75,001 and $150,000.
Above the upper threshold for your filing status, there is no check. The program has no partial payments beyond those income bands.
When and How the Check Arrives
Mailing began at the end of September 2025 and continues over several weeks.1New York State Department of Taxation and Finance. Inflation Refund Checks Every payment is a paper check sent to the address on your 2023 tax return. That’s true even if your 2023 refund was deposited directly into your bank account; the state does not offer direct deposit for the inflation refund.
You don’t need to apply, call, or confirm anything. The Department of Taxation and Finance uses your filed 2023 return to determine eligibility and mails the check automatically.
If Your Check Hasn’t Arrived
There is no online lookup tool for the inflation refund, and the Department of Taxation and Finance has said its Contact Center representatives cannot give a specific delivery date or individual status information.1New York State Department of Taxation and Finance. Inflation Refund Checks
If you filed IT-201 for 2023 and your income is within the limits, the usual reason for a missing check is an address mismatch. Moving after you filed the return is the most common cause. Update your address with the Department of Taxation and Finance through your Online Services account at tax.ny.gov so a reissued check can reach you.
Will You Owe Federal Tax on the Check?
For most people, no. The IRS has said taxpayers who claimed the standard deduction on their federal return generally don’t need to include state tax refunds or rebate payments in federal income, and most filers take the standard deduction.2Internal Revenue Service. IRS Issues Guidance on State Tax Payments
If you itemized on Schedule A and deducted your state taxes, part of the rebate could be federally taxable the following year. The federal cap on state and local tax deductions limits what many itemizers can actually write off, so a full tax benefit isn’t always there to recapture. The IRS has also said state payments made under general welfare programs to promote public well-being can be excluded from federal income.2Internal Revenue Service. IRS Issues Guidance on State Tax Payments Keep the check stub with your tax records and mention the payment to your preparer when you file your 2025 federal return.