Child and Dependent Care Credit By Place of Residence: Beginning Tax Year 2002

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每年发布关于纽约州儿童及受抚养人护理信用（NYS CDCC）的统计信息。该信息涵盖了所有纳税人，包括全年居住在纽约州的居民、部分年度居住的居民以及非居民（如有适用）。数据按州级和县级进行呈现，包括基于纳税申报状态和受抚养人数量信用索赔的数量和金额。对于申报“已婚分开”状态的纳税人，通常不允许享受儿童及受抚养人护理信用。此外，表格还包含了纽约市儿童及受抚养人护理信用（NYC CDCC）的汇总信息，数据仅按县级进行呈现，包括信用索赔的数量和金额的总体情况。