skip banner navigation new york state banner - this will open a new window
Home | Forms | Find Answers | e-file | Individuals | Businesses | Tax Professionals | Contact Us
Child and dependent care credit (New York State)

You are entitled to this credit if you:

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

Credit amount

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.

New York State residents and part-year residents may qualify for a refund of the credit in excess of their New York State tax liabilities. Nonresidents do not qualify for a refund.

How to claim the credit

Complete Form IT-216, Claim for Child and Dependent Care Credit and file it with your New York State personal income tax return. You cannot file Form IT-216 separately. If you have already filed your 2007 return, you must file an amended return and attach Form IT-216 to claim the credit.

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


Careers | Site Index | Electronic Services | Publications and Bulletins | Web Survey
Accessibility | Disclaimer | Privacy | Security


Last Modified: December 17, 2007