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.

税务与财政部门每年发布有关纽约州儿童及抚养人照顾信用（NYS CDCC）的统计信息。该信息汇总了所有纳税人的数据，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（如适用）。数据按州和县级行政区域划分，展示了基于纳税申报状态和合格抚养人数量而提出的信用申报的数目和金额。对于选择“已婚分居”的纳税人，通常不允许享受儿童及抚养人照顾信用。此外，表格中还包含了纽约市儿童及抚养人照顾信用（NYC CDCC）的汇总信息，数据仅按县级行政区域划分，展示了信用申报的数目和金额总和。