Line 64: New York State and New York City child and dependent care credits

Would you qualify to claim the federal child and dependent care credit for 2023 based on your federal adjusted gross income* (whether or not you actually claimed it)?

If No , you do not qualify for this credit. Continue with line 65.

If Yes , complete Form IT-216 , Claim for Child and Dependent Care Credit , to determine your New York State child and dependent care credit.

If you are a New York City resident and your federal adjusted gross income* is $30,000 or less , and you have a qualifying child under four years of age as of December 31, 2023, review the instructions for Form IT-216 to see if you qualify to claim the New York City child and dependent care credit.

*For most taxpayers, federal adjusted gross income is the amount from Form IT-201, line 19. However, if on Form IT-201 you entered special condition code A6 (Build America Bond interest), your federal adjusted gross income is the line 19 amount minus any Build America Bond interest that was included in the line 19 amount.

Transfer the amount from Form IT-216 to Form IT-201, line 64. Submit Form IT-216 with your return.

For more information, see the instructions for Form IT-216 .