Instructions For Form It-216 - Claim For Child And Dependent Care Credit - New York State Department Of Taxation And Finance - 1998 Page 3
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4IT-216-I (1998) Page 3
you are claiming the New York State child
2. Qualified expenses you incurred in
Line 8
and dependent care credit.
1997 but did not pay until 1998. If
Enter the smallest of line 5, 6, or 7. Federal
you had prior year expenses you
limitations require you to use the lesser of
Caution: To be eligible to claim the New
did not pay until 1998, see the
qualified expenses, your earned income, or
York State child and dependent care credit,
instructions for line 11 below.
your spouse’s earned income (if applicable)
you must provide a correct and valid social
Worksheet 1
in the computation of the federal credit.
security number (SSN) for each person listed
a. Enter the amount of
Line 9
on your tax return. If the Internal Revenue
qualified expenses you
incurred and paid in 1998.
Service (IRS) has issued you an Individual
Enter your federal adjusted gross income
Do not include on this line
Taxpayer Identification Number (ITIN)
from Form IT-200, line 8, IT-201, line 18, or
any excluded benefits
because either you or a qualifying person
Form IT-203, line 18, Federal Amount
shown on federal
claimed on Form IT-216 is a resident or
column.
Form 2441, line 18 . . . . . .
a.
nonresident alien, enter this ITIN in place of
b. Enter $2,400 ($4,800 if
Line 10
the social security number.
two or more qualifying
Enter on line 10 the appropriate decimal
persons) . . . . . . . . . . . . . . .
b.
If you have applied for a social security
amount for your federal adjusted gross
c. Enter the amount from
number by filing federal Form SS-5 with the
income shown on line 9.
federal Form 2441,
Social Security Administration or you have
line 18 . . . . . . . . . . . . . . . . .
c.
Line 11
applied for an ITIN by filing federal Form W-7
This is your eligible federal child and
with the IRS, but you have not received your
d. Subtract line c from line b.
If zero or less, stop. You
dependent care credit. If you claimed the
SSN or ITIN by the April 15, 1999, filing
cannot take the credit.
child and dependent care credit on your
deadline, you can either:
Exception: If you paid
federal return, the amount shown on
1) File Form IT-370 requesting an
prior year (1997)
Form IT-216, line 11, should be the same as
expenses in 1998, see the
automatic extension of time to file until
the amount shown on federal Form 2441,
line 11 instructions
August 15, 1999. (This extension does
line 9, before any federal limitation.
below. . . . . . . . . . . . . . . . . .
d.
not give you any extra time to pay any
tax owed. You should pay any New York
If you had qualified expenses for 1997 that
e. Enter the smaller of line a
taxes you expect to owe to avoid interest
or line d here and on
you didn’t pay until 1998, you may be able to
or penalty charges. For more
Form IT-216, line 5 . . . . . . . e.
claim these qualified expenses and increase
information, see Form IT-370, Application
the amount of credit you can take in 1998. If
For more information, see Qualified
for Automatic Extension of Time to File
you can take a credit for 1997 expenses paid
Expenses on the front page.
for Individuals.)
in 1998, write PYE and the amount of the
credit you are claiming for prior year
2) File your return on time without claiming
Line 6
expenses on the dotted line next to line 11.
the child and dependent care credit and
Enter only your earned income on line 6
Also include this amount in the line 11
do not attach Form IT-216. After
(do not include your spouse’s). For more
amount box. Attach a statement showing
receiving the SSN, file Form IT-216 and
information, see Earned Income on the
how you figured the credit for 1997
claim the credit.
previous page.
expenses.
Also be sure to place an X in the box under
Line 7
Line 12
the heading Person with disability if the
If you are filing your return using filing status
Transfer the amount from line 11 to line 12
qualifying person had a disability and was
, Married filing joint return , enter only your
and complete the remainder of Form IT-216.
incapable of caring for himself or herself
spouse’s earned income on line 7. If you
during 1998.
Line 13
are using any other filing status, enter the
For 1998, the New York State child and
amount from line 6 on line 7.
Line 5
dependent care credit is a minimum of 20%
Using the filing description below that fits
Spouse Who Was a Student or
and as much as 100% of the federal credit,
you, enter the amount of your qualified
Disabled — Your spouse was a student if
depending on the amount of your New York
expenses as instructed.
he or she was enrolled as a full-time student
adjusted gross income. Enter in the space
— If you filed federal Form 2441 to claim
at a school during any 5 months of 1998.
provided your New York adjusted gross
the federal child and dependent care
Your spouse was disabled if he or she was
income using the following:
credit, enter on Form IT-216, line 5, the
not capable of self-care. Figure your
• Form IT-200 filers — amount from
amount from federal Form 2441, line 3.
spouse’s earned income on a monthly basis.
line e of the worksheet below.
— If you filed Form 2441 only to
• Form IT-201 filers — amount from
For each month or part of a month your
complete Part III because you have
line 31 of Form IT-201.
spouse was a student or was disabled, he or
dependent care benefits reported in
• Form IT-203 filers — amount from
she is considered to have worked and
box 10 of your federal Form W-2, enter
line 31 of Form IT-203.
earned income. His or her other earned
on Form IT-216, line 5, the amount
income for each month is considered to be
from line e of Worksheet 1 below.
Worksheet 2 (for IT-200 Filers only)
at least $200 ($400 if more than one
a. Enter the amount from
— If you did not file federal Form 2441
qualifying person was cared for in 1998). If
Form IT-200, line 11 . . . . .
a.
but are completing Form IT-216 to
your spouse also worked during that month,
b. Enter the amount from
claim the New York State child and
use the higher of $200 (or $400) or his or
Form IT-200, line 12 . . . . .
b.
dependent care credit, enter the
c. Enter the amount from
her actual earned income for that month. If,
amount of qualifying expenses you
Form IT-200, line 13 . . . . .
c.
in the same month, both you and your
incurred and paid in 1998. Do not
d. Add lines b and c . . . . . . .
d.
spouse were either students or disabled, this
e. Subtract line d from line a.
include the following expenses on
rule applies to only one of you for that
Enter this amount here
line 5.
month.
and on Form IT-216, in the
1. Qualified expenses you incurred in
New York adjusted gross
1998 but did not pay until 1999.
For any month that your spouse was not
income space . . . . . . . . . .
e.
However, next year you may be
disabled or a student, use your spouse’s
able to use these expenses to
actual earned income if he or she worked
Use the table on the next page to determine
increase your 1999 credit.
during the month.
the decimal to be entered on line 13.
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