Instructions For Form It-216 - Claim For Child And Dependent Care Credit - New York State Department Of Taxation And Finance - 1998
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4New York State Department of Taxation and Finance
IT-216- I
Instructions for Form IT-216
Claim for Child and Dependent Care Credit
General Information
Married Persons Filing Joint Federal
6 months of 1998, you may be able to take
Returns, but Required to File
the credit even if your child is not your
Change to the New York State child and
Separate New York Returns
dependent. If your child is not your
dependent care credit for tax year 1998
dependent, he or she is a qualifying person
If you and your spouse file jointly for federal
For 1998, the New York State child and
only if all five of the following federal
purposes, but are required to file separate
dependent care credit is a minimum of 20%
requirements apply to you:
New York returns because one spouse is a
and as much as 100% of the federal credit,
1. You had custody of the child for a longer
resident and the other spouse is either a
depending on the amount of your New York
time in 1998 than the other parent. For
nonresident or part-year resident, you may
adjusted gross income.
the definition of custody, see federal
still claim the credit. However, the credit must
Publication 501, Exemptions, Standard
be claimed on the return of the spouse with
Who Qualifies
Deduction , and Filing Information .
the lower taxable income (computed without
If you qualify to claim the federal child and
regard to such credit).
2. One or both of the parents provided over
dependent care credit, you can claim the
half of the child’s support in 1998.
Married Persons Not Required to
New York State credit (whether you actually
3. One or both of the parents had custody
File a Federal Return
claim the federal credit or not).
of the child for more than half of 1998.
If you did not file federal Form 2441, you can
If you and your spouse are not required to
4. The child was under age 13 or was
file a federal income tax return, the New
still claim the New York State child and
disabled and could not care for himself or
dependent care credit on Form IT-216 if all
York State child and dependent care credit is
herself.
allowed only if you file a joint New York State
five of the following apply.
5. The other parent claims the child as a
tax return (Form IT-100, IT-200, IT-201 or
1. Your filing status is Single , Head of
IT-203).
dependent because
household , Qualifying widow(er) with
— as the custodial parent, you signed
dependent child , or Married filing jointly .
How to Claim the Credit
federal Form 8332, Release of Claim
However, see Special Rule for Married
to Exemption for Child of Divorced or
In addition to the above federal
Persons Filing Separate Returns below.
Separated Parents , or a similar
requirements, to claim the New York State
2. The care was provided so you (and your
statement agreeing not to claim the
child and dependent care credit you must:
spouse, if you were married ) could work
child’s exemption for 1998, or
— file (or have filed) a New York State
or look for work. However, if you did not
— your divorce decree or written
return for 1998,
find a job and have no earned income for
agreement went into effect before
— report the required information about the
the year, you cannot take the credit. If
1985 and it states that the other
care provider on line 2 of Form IT-216,
your spouse was a student or disabled,
parent can claim the child as a
and
see the line 7 instructions on page 3.
dependent, and the other parent gave
— complete Form IT-216.
3. You (and your spouse, if you were
at least $600 for the child’s support in
married) paid over half the cost of
1998. This rule does not apply if your
Important Terms
keeping up your home. The cost includes
decree or agreement was changed
rent, mortgage interest, real estate taxes,
after 1984 to say that the other parent
Qualifying Person(s)
utilities, home repairs, and food eaten at
cannot claim the child as a
A qualifying person is:
home.
dependent.
• Any child under age 13 whom you can
4. You and your child (or other qualifying
Qualified Expenses
claim as a dependent (but see Exception
person(s) for whom the care was
for Children of Divorced or Separated
These include amounts paid for household
provided) lived in the same home.
Parents below). If the child turned 13
services and care of the qualifying person(s)
5. The person who provided the care was
during the year, the child is a qualifying
while you worked or looked for work. Child
not your spouse or a person whom you
person for the part of the year he or she
support payments are not qualified
can claim as a dependent. If your child
was under age 13.
expenses. Also, expenses reimbursed by a
provided the care, he or she must have
• Your disabled spouse who is not able to
state social service agency are not qualified
been age 19 or older by the end of 1998.
expenses unless you included the
care for himself or herself.
reimbursement in your income.
Married Persons Filing Separate
• Any disabled person not able to care for
Federal and New York State Returns
himself or herself whom you can claim as
Household Services
a dependent for federal purposes (or
If your filing status is married filing
These are services needed to care for the
could claim as a dependent for federal
separately and all of the following apply, you
qualifying person as well as to run the home.
purposes, except that the person had
are considered unmarried for purposes of
They include, for example, the services of a
gross income of $2,700 or more). If this
figuring the child and dependent care credit.
cook, maid, babysitter, housekeeper, or
person is your child, see Exception for
• You lived apart from your spouse during
cleaning person if the services were partly
Children of Divorced or Separated
for the care of the qualifying person(s). Do
the last 6 months of 1998, and
Parents below. To find out who is a
not include services of a chauffeur or
• the qualifying person lived in your home
dependent, see the instructions for federal
gardener.
more than half of 1998, and
Form 1040 or 1040A, line 6c.
• you provided over half the cost of keeping
You may also include your share of the
Caution: To be a qualifying person, the
up your home.
employment taxes paid on wages for
person must have shared the same home
qualifying child and dependent care services.
with you in 1998.
If you meet all the requirements to be
Care of the Qualifying Person
treated as unmarried and meet items 2
Exception for Children of Divorced
through 5 above, you may claim the credit. If
Care includes the cost of services for the
or Separated Parents
you do not meet all the requirements to be
qualifying person’s well-being and protection.
treated as unmarried, you cannot claim the
If you were divorced, legally separated, or
It does not include the cost of clothing or
credit.
lived apart from your spouse during the last
entertainment.
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