Example 1

Proof of Credit Example Table 1 Family’s federal adjusted gross income $20,000 Refundable or nonrefundable tax credit Refundable State child care credit amount $50 Qualified dependent under age six that attended a quality rated child care facility 1 Quality rating of the child care facility 3* Percentage of state child care credit allowed 100% School readiness child care expense tax credit ($50 x 100%) $50

The $50 school readiness child care expense credit can be claimed in addition to the $50 regular child care credit and, if the credit exceeds the taxpayer’s tax liability, the excess amount will be refunded.