[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304264-105":53,"doc-detail-304264-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","claim-for-child-and-dependent-care-credit-form-it-216","Claim for Child and Dependent Care Credit - Form IT-216","","Explains how to calculate and qualify for the New York State and New York City child and dependent care credits using Form IT-216. Covers eligibility rules, including qualifying persons, filing statuses, residency requirements, and limits based on federal adjusted gross income (FAGI). Details specific treatments for married taxpayers filing separately or jointly while filing separate New York returns. Provides requirements for claiming the credit, key terms such as a qualifying person, and cautions about employer dependent care benefits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/claim-for-child-and-dependent-care-credit-form-it-216/304264/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/claim-for-child-and-dependent-care-credit-form-it-216/304264.png","ImageObject",442,249,{"name":88,"@type":89},"Ezra","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How is the New York State child and dependent care credit calculated?","Question",{"text":108,"@type":109},"It is based on your New York adjusted gross income, the number of qualifying persons, and the amount of qualified expenses paid.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When can you claim the New York State credit if you did not file federal Form 2441?",{"text":113,"@type":109},"You can claim it if all four conditions are met: eligible filing status, care provided so you (and spouse, if married) could work or look for work, the qualifying person lived with you more than half the year, and the care provider meets the relationship restrictions.",{"name":115,"@type":106,"acceptedAnswer":116},"What requirements must be met to claim the New York City child and dependent care credit?",{"text":117,"@type":109},"You must qualify for the New York State credit, have paid qualified expenses for a qualifying person under age four on December 31, have FAGI of $30,000 or less, and be a full-year or part-year resident of New York City.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304264,1790236418,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},1099514068035,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","DepartmeInstntroufTaxatioctanodFinannscefor Form IT-216 IT-216-I  \nClaim for Child and Dependent Care Credit  \nGeneral information  \nThe New York State child and dependent care credit is calculated based on the amount of your New York adjusted gross income, the number of qualifying persons, and the amount of qualified expenses paid.  \nThe New York City child and dependent care credit can be as much as 75% of the New York State child and dependent care credit, depending on the amount of your federal adjusted gross income (FAGI) .  \nWho qualifies New York State credit  \nIf you qualify to claim the federal child and dependent care credit, you can claim the New York State credit (whether you actually claim the federal credit or not) .  \nIf you did not file federal Form 2441, Child and Dependent Care Expenses, to claim the federal child and dependent care credit, you can still claim the New York State child and dependent care credit on Form IT-216 if all four of the following apply:  \n1. Your filing status is Single, Head of household, Qualifying surviving spouse, or Married filing joint return. However, see special rule for Married persons filing separate federal and New York State returns below.  \n2. The care was provided so you (and your spouse, if you were married) could work or look for work. However, if you did not find a job and have no earned income for the year, you cannot take the credit. If you or your spouse was a student or disabled, seethe lines 6 and 7 instructions on page 5.  \n3. Your child (or other qualifying person(s) for whom the care was provided) lived in the same home with you for more than half the year.  \n4. The person who provided the care was not your spouse, the parent of your qualifying child under age 13, or a person whom you can claim as a dependent. If your child (including stepchild or foster child) provided the care, they must have been age 19 or older by December 31.  \nMarried persons filing separate federal and New York State returns – If your filing status is Married filing separate return and all of the following apply, you are considered unmarried for purposes of calculating the child and dependent care credit:  \n• you lived apart from your spouse during the last six months of the tax year; and  \n• the qualifying person lived in your home more than half of the tax year; and  \n• you provided over half the cost of keeping up your home. If you meet all the requirements to be treated as unmarried and meet items 2 through 4 above, you generally can claim the credit. If you do not meet all the requirements to be treated as unmarried, you generally cannot claim the credit.  \nMarried persons filing joint federal returns, but required to file separate New York State returns – If you and your spouse file jointly for federal purposes, but are required to file separate New York State returns because one spouse is a resident and the other spouse is either a nonresident or part-year resident, you may still claim the credit. However, the credit must be claimed on the return of the spouse with the lower taxable income (calculated without regard to the credit) .  \nMarried persons not required to file a federal return – If you and your spouse are not required to file a federal income tax return, the New York State child and dependent care credit is allowed only if you file a joint New York State tax return (Form IT-201, Resident  \nIncome Tax Return, or IT-203, Nonresident and Part-Year Resident Income Tax Return) .  \nNew York City credit  \nTo qualify for the New York City child and dependent care credit you must:  \n– qualify to claim the New York State child and dependent care credit;  \n– have paid qualified expenses for a qualifying person who was under age four on December 31;  \n– have FAGI of $30,000 or less (see Note below); and  \n– have been a full-year or part-year resident of New York City.  \nNote: For purposes of the New York City child and dependent care credit, FAGI means the amount entered on Form IT","cbCaipYDRa7ccNvR","https://ap.wps.com/l/cbCaipYDRa7ccNvR","pdf",313755,7,"English","# General information\n# Who qualifies for New York State credit\n## Married filing separate federal and New York State returns\n## Married filing joint federal but separate New York State returns\n## Married not required to file a federal return\n# New York City credit\n## Married filing joint federal but required separate New York City taxes\n## Married not required to file a federal return\n# How to claim the credit\n## Important terms","[{\"question\":\"How is the New York State child and dependent care credit calculated?\",\"answer\":\"It is based on your New York adjusted gross income, the number of qualifying persons, and the amount of qualified expenses paid.\"},{\"question\":\"When can you claim the New York State credit if you did not file federal Form 2441?\",\"answer\":\"You can claim it if all four conditions are met: eligible filing status, care provided so you (and spouse, if married) could work or look for work, the qualifying person lived with you more than half the year, and the care provider meets the relationship restrictions.\"},{\"question\":\"What requirements must be met to claim the New York City child and dependent care credit?\",\"answer\":\"You must qualify for the New York State credit, have paid qualified expenses for a qualifying person under age four on December 31, have FAGI of $30,000 or less, and be a full-year or part-year resident of New York City.\"}]","Claim for Child and Dependent Care Credit - Form IT-216 | PDF",1789811517]