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New York City 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.

The credit can be as much as 75% of the New York State credit; it is partially refundable for part-year residents.

  • Owner record: ny/new-york-city-child-and-dependent-care-credit
  • Jurisdiction code: NY
  • Frame: household
  • Review by: 2026-11-13
  • Authority: New York State Department of Taxation and Finance

Offering 1: tax_credit

You are entitled to this refundable credit if you meet the listed conditions; it is partially refundable for part-year residents.

  • Availability (owner codes): {"intake": "unknown", "type": "unknown"}

Conditions:

  • All of these:
  • Stated condition, not checked automatically: "were a full-year or part-year* New York City resident"
  • Stated condition, not checked automatically: "paid child-care expenses for at least one child who was under age four on December 31"
  • Stated condition, not checked automatically: "had federal adjusted gross income of $30,000 or less"
  • Stated condition, not checked automatically: "qualified to claim the New York State child and dependent care credit"
  • Stated condition, not checked automatically: "qualified to claim the federal child and dependent care credit (whether you claimed the federal credit or not)"

Access route 1.1

  • Where: New York State Department of Taxation and Finance
  • How: Use Form IT-216, Claim for Child and Dependent Care Credit.
  • Url: https://www.tax.ny.gov/pdf/current_forms/it/it216_fill_in.pdf

Owner confirmations

  • /offerings/0/access/0: sha256:e3a73ca46d90a0364103a4d0cb6dc4ef9e398244e07343f5a44e85893b9e341b
  • /offerings/0/rules/all/4: sha256:62b68e8f253edb2ce5fbcea68083407a62ad32be58d8e739afdc296ff7b18821

Evidence

  • /name: "### New York City child and dependent care credit" (source, capture 9ce4c8208b08a88d4157efdca414d84c769e6620f440c52d5942e8e875f278e1)
  • /authority: "## Department of Taxation and Finance" (source, capture 9ce4c8208b08a88d4157efdca414d84c769e6620f440c52d5942e8e875f278e1)
  • /caregiving_effect: "The credit can be as much as 75% of the New York State credit." (source, capture 9ce4c8208b08a88d4157efdca414d84c769e6620f440c52d5942e8e875f278e1)
  • /caregiving_effect: "*Partially refundable for part-year residents" (source, capture 9ce4c8208b08a88d4157efdca414d84c769e6620f440c52d5942e8e875f278e1)
  • /offerings/0/summary: "You are entitled to this refundable credit if you:" (source, capture 9ce4c8208b08a88d4157efdca414d84c769e6620f440c52d5942e8e875f278e1)
  • /offerings/0/summary: "*Partially refundable for part-year residents" (source, capture 9ce4c8208b08a88d4157efdca414d84c769e6620f440c52d5942e8e875f278e1)
  • /offerings/0/rules: "* were a full-year or part-year* New York City resident,\n* paid child-care expenses for at least one child who was under age four on December 31,\n* had federal adjusted gross income of $30,000 or less, and\n* qualified to claim the New York State child and dependent care credit. (You may claim both state and city credits.)" (source, capture 9ce4c8208b08a88d4157efdca414d84c769e6620f440c52d5942e8e875f278e1)
  • /offerings/0/rules: "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)." (source, capture 966281e113a410167b57cadedd137f6be483c87b18312ef15b3df113b76f4b08)
  • /offerings/0/access/0/url: "* Form IT-216, Claim for Child and Dependent Care Credit, and itsinstructions" (source, capture 9ce4c8208b08a88d4157efdca414d84c769e6620f440c52d5942e8e875f278e1)
  • /offerings/0/access/0/how: "* Form IT-216, Claim for Child and Dependent Care Credit, and itsinstructions" (source, capture 9ce4c8208b08a88d4157efdca414d84c769e6620f440c52d5942e8e875f278e1)