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Page 6 of 7 IT-216-I (2025) Worksheet 2 – New York City child and dependent care credit (instructions below)

Caution: If your FAGI is over $30,000 (see Note under New York City credit on page 1) or you have no children under 4 years old, stop; you do not qualify for the New York City child and dependent care credit.

1 Amount from line 14 on Form IT-216...................................................................................................... 1

2 Amount from line 23 on Form IT-216......................................................... 2

3 Amount from line 3a on Form IT-216......................................................... 3

4 Divide line 2 by line 3 (round the result to the fourth decimal place).

This amount cannot exceed 100% (1.0000)....................................................................................... 4

5 Multiply line 1 by line 4........................................................................................................................... 5

6 Enter decimal amount as shown in the New York City child and dependent care credit

limitation table on the bottom of page 7.............................................................................................. 6

7 Multiply line 5 by line 6........................................................................................................................... 7

Full-year New York City residents: Enter the line 7 amount on Form IT-216, line 24.

Part-year New York City residents: Continue on line 8 below.

Part-year New York City residents must complete lines 8-13.

8 Enter amount from Form IT-201, line 52 or Form IT-203, line 51 or line 7 above – whichever is less

(if you and your spouse are required to calculate your New York City taxes separately,

see instructions below). This is your nonrefundable credit................................................................. 8

• Form IT-201 filers: Enter the line 8 amount on Form IT-216, line 26.

• Form IT-203 filers: Enter the line 8 amount on Form IT-216, line 27.

9 Subtract line 8 from line 7. If line 8 is equal to line 7, stop; you do not have a refundable portion........ 9 10 Enter amount from Form IT-360.1, line 18, column B;

also enter this amount on Form IT-216, line 29..................................... 10 11 Enter the amount from Form IT-360.1, line 18, column A;

also enter this amount on Form IT-216, line 30..................................... 11 12 Divide line 10 by line 11 (round the result to the fourth decimal place).

This amount cannot exceed 100% (1.0000)....................................................................................... 12 13 Multiply line 9 by line 12. This is the refundable portion of your

part-year New York City resident New York City child and dependent care credit.............................. 13

• Form IT-201 filers: Enter the line 13 amount on Form IT-216, line 24.

• Form IT-203 filers: Enter the line 13 amount on Form IT-216, line 28. Instructions for completing Worksheet 2 – New York City child and dependent care credit Line 1 – You must qualify for the New York State child and dependent care credit in order to claim the New York City child and dependent care credit. Enter the amount from line 14 of Form IT-216. Line 4 – Divide line 2 by line 3 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%. Line 6 – 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. Using the New York City child and dependent care credit limitation table on the bottom of page 7, enter the decimal amount that applies. Part-year New York City residents only (lines 8-13) Lines 8 through 13 must be completed only by part-year New York City residents claiming the New York City child and dependent care credit. The New York City child and dependent care credit must first reduce your New York City tax liability to zero before the remaining excess may 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. Spouses 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, the credit may only be applied against the New York City tax imposed on the spouse with the lower taxable income. • If the spouse with the lower taxable income is a full-year resident of New York City, do not complete lines 8 through 13. Transfer the line 7 amount as instructed below line 7 on the worksheet. • If the spouse with the lower taxable income is a nonresident of New York City, no New York City child and dependent care credit is allowed. • All others complete lines 8 through 13. Enter on line 8 the lesser of line 7 or the New York City tax liability of the spouse with the lower taxable income. Enter on lines 10 and 11 the amounts from line 18, columns A and B on Form IT-360.1, Change of City Resident Status, of the spouse with the lower taxable income. Line 10 – Part-year New York City residents must also enter this amount on Form IT-216, line 29. Line 11 – Part-year New York City residents must also enter this amount on Form IT-216, line 30. Line 12 – Divide line 10 by line 11 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 result is zero percent (0%), you have no remaining excess child and dependent care credit available to be refunded. Stop; do not complete line 13.