Child and Dependent Care Credit (NYS) by Place of Residence For Two or More Qualifying Persons - Table 8b

The Department of Taxation and Finance annually publishes statistical information on the New York State child and dependent care credit (NYS CDCC). Summary data are presented for all taxpayers, including full-year New York state residents, part-year residents and nonresidents (where applicable). Data are presented on a statewide and county-level basis for numbers and amounts of credit claims based on filing status and number of qualifying dependents. Taxpayers filing “married separate” generally are not allowed to take the child and dependent care credit.

The tables also include summary information for the New York City child and dependent care credit (NYC CDCC). The data are presented on a county-level basis for numbers and amounts of credit claims at the aggregate level only.

纽约州税务与财务部门每年发布关于纽约州儿童及抚养人护理信贷（NYS CDCC）的统计数据。汇总数据涵盖了所有纳税人，包括全年居住在纽约州的居民、部分年度居住者以及非居民（如适用）。数据以全州和县级为单位，展示了基于纳税状态和合格抚养人数的信贷索赔数量和金额。对于选择“已婚分居”的纳税人，通常不允许申请儿童及抚养人护理信贷。此外，表格还包括了纽约市儿童及抚养人护理信贷（NYC CDCC）的汇总信息。数据仅以县级为单位，展示了整体层面的信贷索赔数量和金额。