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Child and dependent care credit (New York State)

The NYS Dependent Care Credit

Video: The NYS child and dependent care
 credit

You are entitled to this credit if you:

  • Qualified to claim the federal child and dependent care credit (whether you claimed the federal credit or not).

If you did not claim the federal credit, see Form IT-216, Claim for Child and Dependent Care Credit, and its instructions.

For more information on qualifying for the federal credit, see federal IRS Publication 503, Child and Dependent Care Expenses. 

How much is the credit?

  • The credit is a minimum of 20% and as much as 110% of the federal credit, depending on the amount of your New York State adjusted gross income.

Is the credit refundable?

  • Full year residents - fully refundable
  • Non residents - non refundable
  • Part-year residents - partially refundable

Recordkeeping requirements

After we review your tax return, we may ask you to prove that you are entitled to the credit. You will need the following information if you plan to claim the credit:

  • Canceled checks or money orders
  • Cash receipts received at the time of payment that can be verified by the department

To learn more about recordkeeping requirements, see DTF-216, Recordkeeping Suggestions for Child Care Expenses.

For additional information on claiming this credit, see Form IT-216, Claim for Child and Dependent Care Credit, and its instructions.

Updated: December 09, 2013