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IT-216-I (2025) Page 7 of 7 New York State child and dependent care credit limitation table If your New York If your New York If your New York If your New York adjusted gross income is - adjusted gross income is - adjusted gross income is - adjusted gross income is -

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over line 13 $ - 25,000* 1.100 25,000 - 25,200 1.099 25,200 - 25,400 1.098 25,400 - 25,600 1.097 25,600 - 25,800 1.095 25,800 - 26,000 1.094 26,000 - 26,200 1.093 26,200 - 26,400 1.091 26,400 - 26,600 1.090 26,600 - 26,800 1.089 26,800 - 27,000 1.087 27,000 - 27,200 1.086 27,200 - 27,400 1.085 27,400 - 27,600 1.083 27,600 - 27,800 1.082 27,800 - 28,000 1.081 28,000 - 28,200 1.079 28,200 - 28,400 1.078 28,400 - 28,600 1.077 28,600 - 28,800 1.075 28,800 - 29,000 1.074 29,000 - 29,200 1.073 29,200 - 29,400 1.071 29,400 - 29,600 1.070 29,600 - 29,800 1.069 29,800 - 30,000 1.067 30,000 - 30,200 1.066 30,200 - 30,400 1.065 30,400 - 30,600 1.063 30,600 - 30,800 1.062 30,800 - 31,000 1.061 31,000 - 31,200 1.059 31,200 - 31,400 1.058 31,400 - 31,600 1.057 31,600 - 31,800 1.055 31,800 - 32,000 1.054 32,000 - 32,200 1.053 32,200 - 32,400 1.051 32,400 - 32,600 1.050 32,600 - 32,800 1.049 32,800 - 33,000 1.047 33,000 - 33,200 1.046 33,200 - 33,400 1.045 33,400 - 33,600 1.043 33,600 - 33,800 1.042 33,800 - 34,000 1.041 34,000 - 34,200 1.039 34,200 - 34,400 1.038 34,400 - 34,600 1.037 34,600 - 34,800 1.035 34,800 - 35,000 1.034 35,000 - 35,200 1.033 35,200 - 35,400 1.031 35,400 - 35,600 1.030 35,600 - 35,800 1.029 35,800 - 36,000 1.027 36,000 - 36,200 1.026 36,200 - 36,400 1.025 36,400 - 36,600 1.023 36,600 - 36,800 1.022 36,800 - 37,000 1.021 37,000 - 37,200 1.019 37,200 - 37,400 1.018 37,400 - 37,600 1.017 37,600 - 37,800 1.015 37,800 - 38,000 1.014 38,000 - 38,200 1.013 38,200 - 38,400 1.011 38,400 - 38,600 1.010 38,600 - 38,800 1.009 38,800 - 39,000 1.007 39,000 - 39,200 1.006 39,200 - 39,400 1.005 39,400 - 39,600 1.003 39,600 - 39,800 1.002 39,800 - 40,000 1.001 40,000 - 50,000 1.000 50,000 - 50,200 1.162 50,200 - 50,400 1.150 50,400 - 50,600 1.137 50,600 - 50,800 1.125 50,800 - 51,000 1.112 51,000 - 51,200 1.099 51,200 - 51,400 1.088 51,400 - 51,600 1.075 51,600 - 51,800 1.062 51,800 - 52,000 1.050 52,000 - 52,200 1.037 52,200 - 52,400 1.025 52,400 - 52,600 1.013 52,600 - 52,800 1.000 52,800 - 53,000 0.987 53,000 - 53,200 0.975 53,200 - 53,400 0.963 53,400 - 53,600 0.950 53,600 - 53,800 0.938 53,800 - 54,000 0.925 54,000 - 54,200 0.912 54,200 - 54,400 0.901 54,400 - 54,600 0.888 54,600 - 54,800 0.875 54,800 - 55,000 0.863 55,000 - 55,200 0.927 55,200 - 55,400 0.913 55,400 - 55,600 0.900 55,600 - 55,800 0.886 55,800 - 56,000 0.872 56,000

56,200 0.859 56,200 - 56,400 0.845 56,400 - 56,600 0.831 56,600 - 56,800 0.819 56,800 - 57,000 0.805 57,000 - 57,200 0.791 57,200 - 57,400 0.778 57,400 - 57,600 0.764 57,600 - 57,800 0.750

57,800 - 58,000 0.737

58,000 - 58,200 0.723

58,200 - 58,400 0.709

58,400 - 58,600 0.696

58,600 - 58,800 0.682

58,800 - 59,000 0.668

59,000 - 59,200 0.656

59,200 - 59,400 0.642

59,400 - 59,600 0.628

59,600 - 59,800 0.615

59,800 - 60,000 0.601

60,000 - 60,200 1.070

60,200 - 60,400 1.047

60,400 - 60,600 1.022

60,600 - 60,800 0.996

60,800 - 61,000 0.973

61,000 - 61,200 0.947

61,200 - 61,400 0.922

61,400 - 61,600 0.899

61,600 - 61,800 0.873

61,800 - 62,000 0.848

62,000 - 62,200 0.824

62,200 - 62,400 0.799

62,400 - 62,600 0.773

62,600 - 62,800 0.750

62,800 - 63,000 0.724

63,000 - 63,200 0.699

63,200 - 63,400 0.676

63,400 - 63,600 0.650

63,600 - 63,800 0.625

63,800 - 64,000 0.601

64,000 - 64,200 0.576

64,200 - 64,400 0.550

64,400 - 64,600 0.527

64,600 - 64,800 0.502

64,800 - 65,000 0.476

65,000 - 150,000 0.600 150,000 - No Limit 0.200 * This may be any amount up to $25,000, including zero or a negative amount. $ - 25,000** 0.750 25,000 - 25,200 0.735 25,200 - 25,400 0.705 25,400 - 25,600 0.675 25,600 - 25,800 0.645 25,800 - 26,000 0.615 26,000 - 26,200 0.585 New York City child and dependent care credit limitation table If your federal adjusted gross income* is -

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line 6 If your federal adjusted gross income is -

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line 6 If your federal adjusted gross income is -

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line 6 If your federal adjusted gross income is -

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line 6 26,200 - 26,400 0.555 26,400 - 26,600 0.525 26,600 - 26,800 0.495 26,800 - 27,000 0.465 27,000 - 27,200 0.435 27,200 - 27,400 0.405 27,400 - 27,600 0.375 27,600 - 27,800 0.345 27,800 - 28,000 0.315 28,000 - 28,200 0.285 28,200 - 28,400 0.255 28,400 - 28,600 0.225 28,600 - 28,800 0.195 28,800 - 29,000 0.165 29,000 - 29,200 0.135 29,200 - 29,400 0.105 29,400 - 29,600 0.075 29,600 - 29,800 0.045 29,800 - 30,000 0.015 30,000 - No Limit 0.000 * For most taxpayers, federal adjusted gross income is the amount from Form IT-201, line 19, or Form IT-203, line 19, Federal amount column. However, if you reported any Build America Bond interest on line 2 of either of these forms, see Note under New York City credit on page 1. ** This may be any amount up to $25,000, including zero or a negative amount.