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.

纽约州税务与财政部门每年公布关于纽约州儿童及抚养人照顾信用（NYS CDCC）的统计数据。该数据涵盖了所有纳税人，包括全年纽约州居民、部分年度居民及非居民（如有适用）。数据以州和县级行政区域为单位，呈现基于纳税申报状态及合格抚养人数量的信用索赔数量及金额。对于选择“已婚单独申报”的纳税人，通常不允许申请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，数据仅以县级行政区域为单位，展示信用索赔的总体数量及金额。