IT-216: Claim for Child and Dependent Care Credit. See Form DTF-216 for recordkeeping suggestions for child care expenses. (2024)
New York · NY DTF · Used for tax years 2024
Form IT-216 is used to claim the New York State and New York City child and dependent care credits. It reports care provider information, qualifying persons, qualified expenses, and the calculated credits.
Who files this form
Use Form IT-216 to claim the New York State child and dependent care credit. Submit it with Form IT-201 or IT-203.
The form also includes a New York City credit section. Complete line 23 and consult the instructions if you:
- Were a New York City resident at any time during the tax year;
- Had federal adjusted gross income of $30,000 or less; and
- Listed a child on line 3 who was under age 4 as of December 31, 2024.
The form refers to an additional note in the instructions about the city credit. Those instructions are not included in the supplied text.
What you'll need
Have these details and forms available to complete IT-216:
- Your name as shown on your return and your Social Security number.
- Each care provider’s name, address, Social Security number or employer identification number, and amount paid.
- Each qualifying person’s name, Social Security number, date of birth, qualified expenses paid, and disability information, if applicable.
- Your earned income and, if filing jointly, your spouse’s earned income.
- Form IT-201 or IT-203 for the income amounts requested on IT-216.
- Federal Form 2441 if the married-filing-separately question on line 1 applies to you.
Depending on your situation, the form also calls for Worksheet 1, Worksheet 2, tables in the IT-216 instructions, Form IT-203-ATT, or the part-year resident income allocation worksheet in Form IT-203-I.
How to file
Submit Form IT-216 with Form IT-201 or IT-203.
The supplied form does not give a mailing address or electronic filing directions.
Common mistakes
- Including expenses outside the stated age limit: For a dependent child, the form says to include only qualified expenses paid through the day before the child’s 13th birthday.
- Listing qualifying people out of order: List them from youngest to oldest.
- Entering cents: The form requests whole dollars only.
- Missing the extra-entry instructions: Consult the instructions if you have more than two care providers or more than five qualifying people.
- Ignoring the stop rules for part-year state residents: Stop at line 15 if that amount is at least line 14. If line 17 is at least line 16, enter line 16 on Form IT-203-ATT, line 30, and do not continue the worksheet.
- Using an incorrect line 21 ratio: Round to four decimal places. The amount cannot exceed 1.0000, or 100%.
Questions people ask
What information do I need about my care provider?
Enter the provider’s name, address, Social Security number or employer identification number, and the amount paid. If you have more than two providers, the form directs you to the instructions.
Can I include expenses paid after my dependent child turns 13?
The form says to include only qualified expenses paid through the day before the child’s 13th birthday.
What earned income goes on line 7?
If your filing status is Married filing joint return, enter your spouse’s earned income. All other filers enter the amount from line 6. The form also directs you to the instructions.
Where do IT-201 filers report the combined state and refundable city credit?
Add lines 14 and 24, enter the total on IT-216, line 25, and also enter it on Form IT-201, line 64.