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IT-216-I (2025) Page 5 of 7 Line 13 – The New York State child and dependent care credit depends on the amount of your New York adjusted gross income. Enter in the space provided your New York adjusted gross income using the following: • Form IT-201 filers – amount from line 33 of Form IT-201. • Form IT-203 filers – amount from line 32 of Form IT‑203. Line 14 – Enter the amount from line 14 as follows: If you do not qualify to claim the New York City child and dependent care credit (see New York City credit under Who qualifies on page 1), enter the line 14 amount as follows: • Residents: Enter the line 14 amount on Form IT-201, line 64. • Nonresidents: Enter the line 14 amount on Form IT-203, line 41. • Part-year residents: Enter the line 14 amount on Form IT-203, line 41, and continue on line 15 of Form IT-216. If you qualify to claim the New York City child and dependent care credit, follow the instructions below for your filing status. • Full-year New York State residents and full-year or part-year New York City residents: continue on line 23 in the New York City child and dependent care credit section. • Part-year New York State residents and part-year New York City residents: Enter the line 14 amount on Form IT-203, line 41, and continue on line 15 of Form IT-216. Also complete the New York City child and dependent care credit section (lines 23 through 30). Part-year New York State residents Lines 15 through 22 need to be completed only by New York State part-year residents claiming the New York State child and dependent care credit who are filing Form IT-203. The amounts for these lines can be found on the appropriate lines of Form IT-203 or Form IT‑203-ATT, Other Tax Credits and Taxes, or the instructions for Form IT-203. The New York State child and dependent care credit must first reduce your tax liability to zero before the remaining excess is eligible to be refunded. The amount to be refunded will be based on the ratio of resident period income to the combined income from both the resident and nonresident periods. Line 19 – If this amount is less than zero, stop; you have no remaining excess New York State child and dependent care credit available to be refunded. Line 21­ – Divide line 19 by line 20 and round the result to the fourth decimal place. Do not enter more than 100% (1.0000) even if your actual result is more than 100%. If the amount on line 20 is less than zero, but the amount on line 19 is more than zero, enter 100%. If the result is zero percent (0%), you have no remaining excess New York State child and dependent care credit available to be refunded. Do not complete line 22. Line 22 – If line 21 is greater than 0%, multiply line 18 by line 21 and enter the result on line 22. Transfer the line 22 amount to Form IT‑203‑ATT, line 9 and submit Form IT‑216 with your Form IT-203. This amount represents the refundable portion of your New York State part-year resident child and dependent care credit. New York City child and dependent care credit Lines 23 through 30 need to be completed only by full-year and part-year New York City residents who qualify to claim the New York City child and dependent care credit. See New York City credit under Who qualifies on page 1. Full-year and part-year New York City residents complete line 23. Then complete Worksheet 2 – New York City child and dependent care credit on page 6 and enter the applicable figures on Form IT-216, lines 24 through 30. Line 23 – Enter the total qualified expenses paid for one or more qualifying persons who were under 4 years old on December 31 and listed on line 3 of Form IT-216 (or a separate listing sheet). Lines 6 and 7 – Important: For information on the calculation of earned income, see Earned income on page 2. Enter only your earned income on line 6 (do not include your spouse’s). If your filing status is Married filing joint return, enter your spouse’s earned income on line 7. If you are using any other filing status, enter the amount from line 6 on line 7. If either the line 6 or line 7 amount is zero or less, stop. You cannot claim the New York State or New York City child and dependent care credit. If you or your spouse was a student or disabled – If your spouse is a student or disabled during the tax year, they are treated as having earned income. The earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Calculate your spouse’s earned income on a monthly basis. If your spouse: • worked during a month, use the higher of $250 (or $500 if more than one qualifying person was cared for) or the actual earned income for that month. • is a full-time student or disabled for only part of a month, the full $250 (or $500 if more than one qualifying person was cared for) still applies for that month. • was not disabled or a student for a month, use their actual earned income. Note: These rules also apply to you if you are a student or disabled and are filing a joint return. However, if in the same month, both you and your spouse are either full-time students or disabled, only one spouse can be considered as having earned income of $250 (or $500) for that month. For purposes of the above, student means a person enrolled as a full-time student at a school during any five months of the tax year. A person is disabled if they were not physically or mentally capable of self-care. Line 9 – Enter your FAGI from Form IT-201, line 19, or Form IT-203, line 19, Federal amount column. Line 10 – Enter on line 10 the appropriate decimal amount for your FAGI shown on line 9 from the table below. Table for line 10 If line 9 is –

If line 9 is –

But not Decimal

But not Decimal Over over amount is Over over amount is $ – 15,000 * .35 29,000 – 31,000 .27 15,000 – 17,000 .34 31,000 – 33,000 .26 17,000 – 19,000 .33 33,000 – 35,000 .25 19,000 – 21,000 .32 35,000 – 37,000 .24 21,000 – 23,000 .31 37,000 – 39,000 .23 23,000 – 25,000 .30 39,000 – 41,000 .22 25,000 – 27,000 .29 41,000 – 43,000 .21 27,000 – 29,000 .28 43,000 – No limit .20 * This may be any amount up to $15,000, including zero or a negative amount. Line 11 – If you had qualified expenses for 2024 that you did not pay until 2025, you may be able to claim these qualified expenses and increase the amount of credit you can take in 2025. If you can take a credit for 2024 expenses paid in 2025, write PYE and the amount of the credit you are claiming for prior year expenses on the dotted line next to line 11. Also include this amount in the line 11 amount box. Submit a statement showing how you calculated the credit for 2024 expenses. Line 12 – Transfer the amount from line 11 to line 12, and complete the remainder of Form IT-216.