Child and dependent care credit (New York State)
Who is eligible?
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).
For 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% of the federal credit or it may exceed your federal credit. It is computed based on the amount of your New York State adjusted gross income, the number of qualifying persons, and the amount of qualified expenses paid.
Is the credit refundable?
- Full-year residents — fully refundable
- Nonresidents — nonrefundable
- Part-year residents — partially refundable
What are the 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 our Checklist for child and dependent care expenses.