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New York State Child and Dependent Care Credit

Generated from the gc-benefits catalog. It lists what the owner record states. It is not an eligibility decision; confirm current rules with the program.

For tax years beginning on or after January 1, 2026, a New York resident who pays for care so they can work or be a full-time student at an educational institution can claim a refundable credit for a qualifying person who lives with them for more than half the year. The qualifying person must be under 13 at the close of the taxable year or physically or mentally incapable of caring for themselves, and must be claimed (or claimable) as the taxpayer's dependent, or be the taxpayer's incapable spouse living with them more than half the year. The taxpayer must not be another's dependent and must not file married-separate unless IRC §21(e)(4) applies.

  • Owner record: ny/child-and-dependent-care-credit
  • Jurisdiction code: NY
  • Frame: caregiver
  • Review by: 2026-11-10
  • Authority: tax-law-606-c2
  • Also called: NY child and dependent care credit; Form IT-216

Offering 1: tax_credit

A New York State income tax credit. For tax years beginning on or after January 1, 2026, any excess over tax owed is credited or refunded (without interest).

  • Availability (owner codes): {"checked": null, "intake": "unknown", "type": "unknown"}
  • Amounts (as stated by the owner): []

Access route 1.1

  • Where: NY
  • How: Claim the credit on Form IT-216 and submit it with your Form IT-201 or IT-203 New York return.
  • Url: https://www.tax.ny.gov/pit/credits/child_and_dependent_care_credit.htm
  • Phone: null

Owner confirmations

  • /caregiving_effect: sha256:c7df659f4c460f793a6923297378c47b13414a5abd0bb9ee92114a9d20ba9bac
  • /offerings/0/summary: sha256:a0862e0608a62647e6d4a5a519e011b4cd74eabfe5884cfffbfb7bc4133bc55c

Evidence

  • /name: "Child and dependent care credit (New York State)" (source, capture 34a1c67a5331c2bede25c1451d551e8fd361c7aa0733c0c5b26e4339bba76e77)
  • /caregiving_effect: "years beginning on or after January first, two thousand twenty-six, an" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "the eligible taxpayer to be gainfully employed or a full-time student at" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "an educational institution for any period of the taxable year." (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "the age of thirteen at the close of the taxable year or is physically or" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "mentally incapable of caring for themselves during the taxable year;" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "(ii) resides with the eligible taxpayer for more than one-half of the" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "(iii) is claimed as a dependent pursuant to section" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "one hundred fifty-two of the internal revenue code, or could otherwise" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "be claimed as a dependent." (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "the individual is the eligible taxpayer's spouse who is" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "resides with the eligible taxpayer for more than one-" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "(i) is not a dependent of another" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "is not a resident married individual filing a" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /caregiving_effect: "four of subdivision (e) of section twenty-one of the internal" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /offerings/0/summary: "years beginning on or after January first, two thousand twenty-six, an" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /offerings/0/summary: "be treated as an overpayment of tax to be credited or refunded in" (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /offerings/0/summary: "cle, provided, however, that no interest shall be paid thereon." (source, capture 429afa8fe48f260904eab131089bb6a9422c58f9bb5cde3fbe72d7e3a1503820)
  • /offerings/0/access: "Claim for Child and Dependent Care Credit" (source, capture 34a1c67a5331c2bede25c1451d551e8fd361c7aa0733c0c5b26e4339bba76e77)
  • /offerings/0/access: "Submit this form with Form IT-201 or IT-203." (source, capture bd3d2341caa4e3998162592d26ad52683eed08d1aa9142e87174d5834ed5e226)