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General information The New York State child and dependent care credit is calculated based on the amount of your New York adjusted gross income, the number of qualifying persons, and the amount of qualified expenses paid. The New York City child and dependent care credit can be as much as 75% of the New York State child and dependent care credit, depending on the amount of your federal adjusted gross income (FAGI). Who qualifies New York State credit If you qualify to claim the federal child and dependent care credit, you can claim the New York State credit (whether you actually claim the federal credit or not). If you did not file federal Form 2441, Child and Dependent Care Expenses, to claim the federal child and dependent care credit, you can still claim the New York State child and dependent care credit on Form IT-216 if all four of the following apply: 1. Your filing status is Single, Head of household, Qualifying surviving spouse, or Married filing joint return. However, see special rule for Married persons filing separate federal and New York State returns below. 2. The care was provided so you (and your spouse, if you were married) could work or look for work. However, if you did not find a job and have no earned income for the year, you cannot take the credit. If you or your spouse was a student or disabled, see the lines 6 and 7 instructions on page 5. 3. Your child (or other qualifying person(s) for whom the care was provided) lived in the same home with you for more than half the year. 4. The person who provided the care was not your spouse, the parent of your qualifying child under age 13, or a person whom you can claim as a dependent. If your child (including stepchild or foster child) provided the care, they must have been age 19 or older by December 31. Married persons filing separate federal and New York State returns – If your filing status is Married filing separate return and all of the following apply, you are considered unmarried for purposes of calculating the child and dependent care credit: • you lived apart from your spouse during the last six months of the tax year; and • the qualifying person lived in your home more than half of the tax year; and • you provided over half the cost of keeping up your home. If you meet all the requirements to be treated as unmarried and meet items 2 through 4 above, you generally can claim the credit. If you do not meet all the requirements to be treated as unmarried, you generally cannot claim the credit. Married persons filing joint federal returns, but required to file separate New York State returns – If you and your spouse file jointly for federal purposes, but are required to file separate New York State returns because one spouse is a resident and the other spouse is either a nonresident or part-year resident, you may still claim the credit. However, the credit must be claimed on the return of the spouse with the lower taxable income (calculated without regard to the credit). Married persons not required to file a federal return – If you and your spouse are not required to file a federal income tax return, the New York State child and dependent care credit is allowed only if you file a joint New York State tax return (Form IT‑201, Resident Income Tax Return, or IT‑203, Nonresident and Part-Year Resident Income Tax Return). New York City credit To qualify for the New York City child and dependent care credit you must: – qualify to claim the New York State child and dependent care

credit; – have paid qualified expenses for a qualifying person who was under age four on December 31; – have FAGI of $30,000 or less (see Note below); and – have been a full-year or part-year resident of New York City. Note: For purposes of the New York City child and dependent care credit, FAGI means the amount entered on Form IT-201, line 19, or on Form IT-203, line 19, Federal amount column, less any interest included on line 2 of either of these forms that is for Build America Bonds as defined in Internal Revenue Code section 54AA. Married persons filing joint federal returns, but required to calculate New York City taxes separately – If you and your spouse file jointly for federal purposes, but are required to calculate your New York City taxes separately because one spouse is a resident and the other spouse is a nonresident or part-year resident, you may still be able to claim the credit. In this instance, the credit must be applied against the spouse with the lower taxable income (calculated without regard to the credit). However, if the spouse with the lower taxable income is a nonresident of New York City, neither you nor your spouse may claim the credit. Married persons not required to file a federal return – If you and your spouse are not required to file a federal income tax return, the New York City child and dependent care credit is allowed only if you file a joint New York State income tax return. How to claim the credit In addition to meeting the above requirements, to claim the New York State or New York City child and dependent care credit you must: – file a New York State income tax return, – report the required information about the care provider on line 2 of Form IT-216, and – complete Form IT-216. Caution: Taxpayers who receive dependent care benefits from their employer must complete Worksheet 1 – Dependent care benefits. Important terms A qualifying person is: • A qualifying child under age 13 whom you can claim as a dependent (see Special rule for children of divorced or separated parents or parents who live apart below). If the child turned 13 during the year, the child is a qualifying person for the part of the year they were under age 13. • Your spouse who is disabled and not able to care for themself and lived with you for more than half the year. • Any person who is disabled and not able to care for themself who lived with you more than half of the year and whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $5,200 or more or filed a joint return). • Any person who is disabled and not able to care for themself who lived with you for more than half the year and whom you could claim as a dependent except that you (or your spouse if filing a joint return) could be claimed as a dependent on someone else’s return. Department of Taxation and Finance Instructions for Form IT-216 Claim for Child and Dependent Care Credit IT-216-I