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Page 4 of 7 IT-216-I (2025)
1 Enter the total amount of dependent care benefits you received in 2025 ........................................... 1
2 Enter the amount of dependent care benefits, if any, you carried over from 2024, and used in 2025
during the grace period ..................................................................................................................... 2
3 Add lines 1 and 2 ................................................................................................................................... 3
4 Enter the amount of dependent care benefits, if any, that you forfeited or carried forward to 2026 ...... 4
5 Subtract line 4 from line 3 ...................................................................................................................... 5
6 Enter the total amount of qualified expenses incurred in 2025 for the care of the
qualifying person(s) ......................................................................................................................... 6
7 Enter the smaller of line 5 or 6 ............................................................................................................... 7
8 Enter your earned income ..................................................................................................................... 8
9 Enter the amount shown below that applies to you.
• If married filing jointly, enter your spouse’s earned income (if you or your spouse was a
student or was disabled, see the instructions for If you or your spouse was a student or
disabled on page 5).
• If married filing separately, see instructions.
• All others, enter the amount from line 8. 9 10 Enter the smallest of line 7, 8, or 9. (If the amount is zero or less, enter 0.) ........................................ 10 11 .Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse’s
earned income on line 9) plus any amount entered on line 2. Do not enter more than the
maximum amount allowed under your employer’s dependent care plan ........................................... 11 12 Enter $3,000 if one qualifying person, $6,000 if two qualifying persons, $7,500 if three qualifying
persons, $8,500 if four qualifying persons, and $9,000 if five or more qualifying persons ................ 12 13 Enter the smaller of line 10 or 11 ........................................................................................................... 13 14 Subtract line 13 from line 12. If zero or less, stop; you cannot take the credit ..................................... 14 15 Enter the qualified expenses you incurred and paid in 2025, less any amount in line 13 above .......... 15 16 Enter the smaller of line 14 or 15. Also, enter this amount on Form IT-216, line 3b .............................. 16 Instructions for completing Worksheet 1 – Dependent care benefits Line 1 – Amounts you received as an employee should be shown in box 10 of your federal Form(s) W-2. Do not include amounts reported as wages in box 1 of federal Form(s) W-2. If you were self-employed or a partner, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership. Line 2 – If you had an employer-provided dependent care plan, your employer may have permitted you to carry forward any unused amount from 2024 to use during a grace period in 2025. Enter on line 2 the amount you carried forward and used in 2025 during the grace period. Line 4 – If you had an employer-provided dependent care plan, enter on line 4 the total of the following amounts included on line 1. • Any amount you forfeited. You forfeited an amount if you did not receive it because you did not incur the expense. Do not include amounts you expect to receive at a future date. • Any amount you did not receive but are permitted by your employer to carry forward and use in the following year. Example: Under your employer’s dependent care plan, you chose to have your employer set aside $5,000 to cover your 2025 dependent care expenses. The $5,000 is shown on your federal Form W-2, in box 10. In 2025, you incurred and were reimbursed for $4,950 of qualified expenses. You would enter $5,000 on line 1 and $50, the amount forfeited, on line 4. You would also enter $50 on line 4 if, instead of forfeiting the amount, your employer permitted you to carry the $50 forward to use in 2026. Line 6 – Enter the total of all qualified expenses incurred in 2025 for the care of your qualifying person(s). It does not matter when the expenses were paid. Worksheet 1 – Dependent care benefits (instructions below) Example: You received $2,000 in cash under your employer’s dependent care plan for 2025. The $2,000 is shown on your federal Form W-2, in box 10. Only $900 of qualified expenses were incurred in 2025 for the care of your 5-year-old dependent child. You would enter $2,000 on line 1 and $900 on line 6. Line 8 – If filing jointly, figure you and your spouse’s earned income separately. Enter your earned income on line 8 and your spouse’s earned income on line 9 (see Earned income on page 2). If your filing status is married filing separately or you or your spouse was a student or disabled, see the instructions for line 9 below. Line 9 – If your filing status is married filing separately, see Married persons filing separate federal and New York State returns on page 1. Are you considered unmarried under that rule? If Yes, enter your earned income (from line 8) on line 9. Enter $5,000 plus any amount entered on line 2 on line 11. If No, enter your spouse’s earned income on line 9. If you or your spouse was a full-time student or disabled in 2025, see the instructions for If you or your spouse was a student or disabled on page 5. Enter $2,500 plus any amount entered on line 2 on line 11. Line 11 - Enter the maximum amount that can be excluded for the year under your dependent care plan. The maximum amount that can be excluded from your income through a dependent care assistance program is $5,000 ($2,500 if married filing separately). Do not enter more than the maximum amount allowed under your dependent care plan. Example: If your dependent care plan allows a maximum of $4,000 to be excluded, substitute $4,000 for the $5,000 amount to enter on line 11.