Child and Dependent Care Credit (NYS) by Place of Residence and Single Filing Status - Table 5a

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依赖人护理信用（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、部分年度居民以及非居民（如适用）。数据按全州和县级行政区域展示，包括基于纳税申报状态和合格依赖人数的信用申报数量和金额。对于选择“已婚分居”的纳税人，通常不允许申报儿童及依赖人护理信用。此外，表格还包括纽约市儿童及依赖人护理信用（NYC CDCC）的汇总信息，数据仅按县级行政区域展示信用申报的数量和金额汇总。