Child and dependent care credit (New York State)

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).

If you did not claim the federal credit, see Form IT-216, Claim for Child and Dependent Care Credit and IT-216, Instructions

Credit amount

The credit is a minimum of 20% and as much as 110% of the federal credit, depending on the amount of your New York State adjusted gross income.

New York State residents and part-year residents may qualify for a refund of the credit in excess of their New York State tax liabilities. Nonresidents do not qualify for a refund.

How to claim the credit

Complete Form IT-216, Claim for Child and Dependent Care Credit and file it with your New York State personal income tax return. You cannot file Form IT-216 separately. If you have already filed your 2008 return, you must file an amended return and attach Form IT-216 to claim the credit.

For more information on the federal credit qualifications, see federal Publication 503, Child and Dependent Care Expenses.