In a message on one of its accounts on the Telegram instant messaging service titled "Wait for us" and "ISIS in Manhattan", the group said it would carry out operations and showed images of New York's Times Square and what appeared to be an explosive bomb belt and detonator.
"We will do more ops in your land, until the final hour and we will burn you with the flames of war which you started in Iraq, Yemen, Libya and Syria and Afghan. Just you wait," it said.
"The recognition of your dog 'Trump' (sic) Jerusalem as the capital of Israel will make us recognize explosives as the capital of your country."
Washington triggered widespread anger and protests across the Arab world with its decision on Jerusalem. The disputed city is revered by Jews, Christians and Muslims alike, and is home to Islam's third holiest site. It has been at the heart of the Israeli-Palestinian conflict for decades.
ISIS was driven out of its Iraqi and Syrian capitals this year and squeezed into a shrinking pocket of desert straddling the border between the two countries.
The forces fighting ISIS now expect a new phase of guerrilla warfare there. Militants including people claiming allegiance to ISIS have carried out scores of deadly attacks in Europe, the Middle East, Africa, Asia and the United States over the past two years.
(Reporting by Ali Abdelaty; writing by Patrick Markey, Editing by William Maclean)