Form IT-216: Claim for Child and Dependent Care Credit (New York State, Tax Year 2025)

Form IT-216 is the document New York State taxpayers use to claim the Child and Dependent Care Credit on their state income tax return. If you paid someone to care for a qualifying child or dependent so you (and your spouse, if filing jointly) could work or look for work, this credit can put real money back in your pocket. It’s issued by the New York State Department of Taxation and Finance and is filed alongside your regular Form IT-201 or IT-203.

The credit is based on the same expenses that qualify for the federal Child and Dependent Care Credit, but New York calculates its own percentage depending on your income level. In many cases, the state credit can equal or exceed the federal one, especially for lower and middle-income households. That’s why it’s worth completing even if you’ve already claimed the federal version.

Who Needs to File Form IT-216

You need this form if you meet all of the following conditions:

• You paid for care of a child under age 13, or a spouse or dependent who is physically or mentally unable to care for themselves.
• The care allowed you (and your spouse, if applicable) to work, look for work, or attend school full-time.
• You were a full-year or part-year New York State resident during the tax year.
• You already qualified for the federal Child and Dependent Care Credit, or would have qualified except for a specific New York adjustment.

Both parents generally need earned income to claim the credit, though there are exceptions for a spouse who is a full-time student or is disabled. If you’re filing separately from your spouse, special rules apply, so it’s worth reading the instructions closely before assuming you’re ineligible.

When Is the Credit Used

Form IT-216 is filed with your annual New York State income tax return, typically due in mid-April. You’ll need it any year you paid qualifying care expenses, not just the first year you claim the credit. The form asks for details about each care provider, including their name, address, and taxpayer identification number, so keep your receipts and provider information organized throughout the year.

Unlike some New York State credits tied to specific industries, such as the credit covered in Form IT-217 for farmers’ school tax relief, the Child and Dependent Care Credit applies broadly to working families across the state, regardless of occupation.

How to Get and Complete Form IT-216

The 2025 version of Form IT-216 is available directly from the New York State Department of Taxation and Finance website as a fillable PDF. Because it’s built as an AcroForm, you can type your information directly into the fields on a computer before printing or submitting it electronically through approved tax software, rather than filling it out by hand.

To complete the form, you’ll need:

• Your federal Form 2441 information, since New York’s calculation starts from your federal qualifying expenses.
• Each dependent’s name and Social Security number.
• Each care provider’s identifying information and the amount paid.
• Your New York State adjusted gross income, which determines your applicable credit percentage.

Once completed, Form IT-216 gets attached to your main state return, whether that’s IT-201 for full-year residents or IT-203 for part-year residents and nonresidents. The credit is nonrefundable for some taxpayers but refundable for others depending on income, so double-check the instructions to see which category applies to your household.

Filling out tax forms correctly matters, especially when documentation and third-party verification are involved, similar to how authorization forms like FTB Form 743 require precise identifying details to be processed without delay. Keep copies of your paperwork and provider statements for at least three years in case the Department of Taxation and Finance requests supporting documentation.

If you’re unsure whether your care expenses qualify, or whether you meet the income thresholds for the higher credit percentages, the instructions accompanying Form IT-216 include worksheets that walk through the calculation step by step. Reviewing those worksheets before you start filling in numbers can save you from having to file an amended return later.