IT-216 / NYC CDCC
NYS Child and Dependent Care Credit (and NYC Child Care Credit)
In short
Refundable NYS credit up to 110% of federal credit for lowest incomes; NYC adds a refundable credit up to 75% of the state credit for children under 4 (max ~$1,575, secondary source). Paid child/dependent care so you could work/look for work.
- What you get
- Refundable NYS credit up to 110% of federal credit for lowest incomes; NYC adds a refundable credit up to 75% of the state credit for children under 4 (max ~$1,575, secondary source).
- Who qualifies
- Paid child/dependent care so you could work/look for work. NYC credit: NYC resident, child under 4 at year end, federal AGI <= $30,000.
- Income limit (2026)
- NYC: AGI <= $30,000. NYS: available to higher incomes on sliding scale.
- Papers to gather
- Provider name, address, tax ID, amounts paid.
- Renewal
- Yearly.
- 2026 update
- Possible change: FY2027 executive budget proposed expanded credit ($3,000-$9,000) and Drake notes new TY2026 rules - enacted details unverified. Federal credit enhanced by H.R.1 for TY2026.
Some details here could not be confirmed yet. We check every rule with the agency before you apply.
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