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Department of Taxation and Finance

Child and dependent care credit (New York State)

New for 2018

  • The credit amount has increased for taxpayers with New York adjusted gross income of at least $50,000 but less than $150,000, and
  • the qualified expense limit for taxpayers with more than two qualifying persons increased as follows:
    • $7,500 for three qualifying persons
    • $8,500 for four qualifying persons
    • $9,000 for five or more qualifying persons.

You are entitled to this credit if you:

  • Qualified to claim the federal child and dependent care credit (whether you claimed the federal credit or not).

For information on qualifying for the federal credit, see federal IRS Publication 503, Child and Dependent Care Expenses. 

How much is the credit?

  • The credit is a minimum of 20% of the federal credit or it may exceed your federal credit, depending on the amount of your New York State adjusted gross income, the number of qualifying persons, and the amount of qualified expenses paid.

Is the credit refundable?

  • Full year residents - fully refundable
  • Nonresidents - nonrefundable
  • Part-year residents - partially refundable

Recordkeeping requirements

After we review your tax return, we may ask you to prove that you are entitled to the credit. You will need the following information if you plan to claim the credit:

  • Canceled checks or money orders
  • Cash receipts received at the time of payment that can be verified by the department

To learn more about recordkeeping requirements, see DTF-216, Recordkeeping Suggestions for Child Care Expenses.

For additional information on claiming this credit, see:

 Form IT-216, Claim for Child and Dependent Care Credit, and its instructions.

The NYS Dependent Care Credit

Video: NYS Child and Dependent Care Credit