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.

税务与财政部门每年发布有关纽约州儿童及抚养人护理信用（NYS CDCC）的统计信息。该信息涵盖所有纳税人，包括全年纽约州居民、部分年度居民及非居民（如有）。数据按全州及县级行政区划，基于纳税申报状态及合格抚养人数量，呈现信用申报的数额及数量。对于选择“已婚分开申报”的纳税人，通常不允许申报儿童及抚养人护理信用。此外，表格还包含了纽约市儿童及抚养人护理信用（NYC CDCC）的概要信息，数据仅按县级行政区划，在总体层面上呈现信用申报的数额及数量。