PIT-CHILDCARE: 16. PIT-Childcare New Mexico Child Day Care Credit Worksheet (2025)
New Mexico · New Mexico TRD · Used for tax years 2025
The New Mexico Child Day Care Credit Worksheet calculates the available credit using each qualified dependent child's age, days of care, and day care expenses you paid. It is completed using the PIT-CG, New Mexico Caregiver's Statement, and the total credit is entered on PIT-RC.
Who files this form
Use this worksheet with PIT-CG, New Mexico Caregiver’s Statement, when claiming the New Mexico Child Day Care Credit on PIT-RC. Submit both the worksheet and PIT-CG with your PIT-1 return.
You must answer both required questions to confirm that:
- The child day care expenses were not reimbursed or paid by another party.
- You did not receive public assistance under Temporary Assistance for Needy Families, the New Mexico Works Act, or a similar program during the period for which you are claiming the credit.
What you'll need
- PIT-CG, New Mexico Caregiver’s Statement, completed by your caregiver or caregivers.
- The Child Day Care Credit Worksheet. Depending on your situation, you may need multiple worksheets and PIT-CG forms.
- PIT-RC, where you enter the available credit in Section V.
- Your PIT-1 return, with copies of the worksheet and PIT-CG attached.
To complete the worksheet, you need each qualified dependent child’s name, age at the end of the tax year, number of days of qualified care, and the amount you actually paid per day.
How to file
Print legibly using blue or black ink, and complete the worksheet using the PIT-CG forms your caregivers provide.
- Enter each child’s name, year-end age, and number of days of qualified care in Columns A through C.
- In Column D, enter the amount you actually paid per day, up to $8 per child. Exclude amounts reimbursed or paid by another party.
- Multiply Column C by Column D and enter the result in Column E.
- Multiply Column E by 0.40 and enter the result in Column G, limited to $480 per child.
- Add Column G across all pages. Enter the total in Section V of PIT-RC, limited to $1,200.
Keep the original forms for your records and submit copies of the worksheet and PIT-CG with your PIT-1 return.
Common mistakes
- Leaving either required question unanswered. You must answer both.
- Including expenses reimbursed or paid by someone else, such as your employer or the State of New Mexico.
- Claiming expenses for periods when you received assistance from one of the listed public assistance programs. The Department checks with appropriate state agencies to verify public assistance.
- Entering more than $8 per child per day, even if you paid more.
- Entering more than $480 per child in Column G or more than $1,200 as the total available credit.
- Forgetting to submit the worksheet and PIT-CG with PIT-1. Keep the originals and submit copies.
Questions people ask
What if I paid more than $8 a day for care?
Enter only $8 per child per day in Column D, even if you paid more.
Can I claim expenses that my employer reimbursed?
No. Only include amounts you actually paid that were not reimbursed or paid by another party.
What if I need more space to list children?
Attach a worksheet in the same format. Include Column G amounts from all pages when calculating the total available credit.
Can I claim expenses if I received public assistance for part of the year?
You may claim only expenses for periods when you did not receive assistance under Temporary Assistance for Needy Families, the New Mexico Works Act, or a similar program.