Form It-200-I Instructions - Resident Income Tax Return - New York State Department Of Taxation And Finance - 2001 Page 11
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17Page 6 of 8 IT-100-I (2001)
Need help? See page 7 of these instructions.
You can receive your refund check without
job and have no earned income for the year,
Separated Parents, or a similar statement
agreeing not to claim the child’s
delay. Please remember these important points:
you cannot take the credit. If your spouse
•
exemption for 2001, or
was a student or disabled, see the line 13
Make sure you enter your social security
instructions on the next page.
number(s) at the top of your return.
– your divorce decree or written agreement
•
3. You (and your spouse, if you were married)
went into effect before 1985 and states
We mail the refund to the address shown on
that the other parent can claim the child
paid over half the cost of keeping up your
the return.
as a dependent, and the other parent
•
home. The cost includes rent, mortgage
Don’t assume that we already have your
gave at least $600 for the child’s support
interest, real estate taxes, utilities, home
correct address. Check it.
in 2001. This rule does not apply if your
repairs, and food eaten at home.
•
Use the label supplied with the return
decree or agreement was changed after
4. You and the qualified person(s) lived in the
whenever possible. Make any corrections
1984 to say that the other parent cannot
same home.
directly on the label; see the form’s
claim the child as a dependent.
instructions for details.
5. The person who provided the care was not
•
Dependent care benefits – include amounts
your spouse or a person whom you can
Make sure the address is complete - include
your employer paid directly to either you or your
claim as a dependent. If your child provided
c/o if necessary, and P.O. Box and apartment
care provider for the care of your qualifying
the care, he or she must have been age 19
numbers, if any.
person(s) while you worked. These benefits
•
or older by the end of 2001.
If you’re moving, notify the U.S. Postal
also include the fair market value of care in a
In addition to the above federal
Service of the new address.
day-care facility provided or sponsored by your
•
requirements, to claim the New York State
If you use a computer, make sure your
employer. Your salary may have been reduced
child and dependent care credit you must:
software is printing your address properly.
to pay for these benefits. If you received
•
— file (or have filed) a New York State return
dependent care benefits, they should be shown
Make sure everything is legible.
•
for 2001; and complete the Claim for Child
in box 10 of your 2001 federal W-2 form(s).
If someone else is preparing your return,
and Dependent Care Credit for IT-100 Filers
make sure they have your correct address.
Qualified expenses – include amounts paid for
section on the back of Form IT-100.
household services and care of the qualifying
Instructions for claim for earned
person(s) while you worked or looked for work.
If you are a resident, you may qualify for a
income credit for IT-100 filers
refund of any child and dependent care credit in
Child support payments are not qualified
excess of your New York State tax liability.
expenses. Also, expenses reimbursed by a
Line 3
state social service agency are not qualified
expenses unless you included the
Important terms
You cannot claim the earned income credit if
reimbursement in your income.
your investment income is more than $2,450.
A qualifying person is:
For most people, investment income is the total
Household services – are services needed to
– Any child under age 13 whom you can
of the following amounts:
care for the qualifying person as well as to run
claim as a dependent (but see Exception
the home. They include, for example, the
•
for children of divorced or separated
Taxable interest (line 8a of Form 1040A).
services of a cook, maid, babysitter,
parents below). If the child turned 13
•
Tax-exempt interest (line 8b of Form 1040A).
housekeeper, or cleaning person if the services
during the year, the child is a qualifying
•
were partly for the care of the qualifying
Ordinary dividends (line 9 of Form 1040A).
person for the part of the year he or she
person(s). Do not include services of a
was under age 13.
chauffeur or gardener.
Line 4
– Your disabled spouse who is not able to
You may also include your share of the
List the name, social security number and year
care for himself or herself.
employment taxes paid on wages for qualifying
of birth for the qualifying child(ren) for whom
– Any disabled person not able to care for
child and dependent care services.
you are claiming the federal earned income
himself or herself who you can claim as a
credit. Also, be sure to place an X in the box
dependent for federal purposes (or could
Care of the qualifying person – includes the
under the heading:
claim as a dependent for federal purposes,
cost of services for the qualifying person’s
except that the person had gross income
•
well-being and protection. It does not include
Full time student if the qualifying person was
of $2,900 or more). If this person is your
the cost of clothing or entertainment.
born before 1983 and was at the end of 2001
child, see Exception for children of
under age 24 and a full time student.
divorced or separated parents below. To
You may include the cost of care provided
•
Person with disability if the qualifying person
find out who is a dependent, see the
outside your home for your dependent under
had a disability and was incapable of caring
instructions for federal Form 1040 or
age 13 or any other qualifying person(s) who
for himself or herself during 2001.
regularly spends at least 8 hours a day in your
1040A, line 6c.
home. If the care was provided by a dependent
If you have checked the box Person with
Caution: To be a qualifying person, the person
care center, the center must meet all applicable
disability and your qualifying person is
must have shared the same home with you in
state and local regulations. A dependent care
24 years of age or older, you must attach a
2001.
center is a place that provides care for more
letter from the qualifying person’s doctor
Exception for children of divorced or
than six persons (other than persons who live
stating that the person is disabled. When we
separated parents – If you were divorced,
there) and receives a fee, payment, or grant for
receive a letter from your doctor stating that
legally separated, or lived apart from your
providing services for any of those persons,
your qualifying person is, by definition,
spouse during the last 6 months of 2001, you
even if the center is not run for profit.
permanently and totally disabled, we will keep
may be able to take the credit or the exclusion
that statement on file, and you will not have to
You may include amounts paid for food and
even if your child is not your dependent. If your
provide this information again.
child is not your dependent, he or she is a
schooling only if these items are part of the
qualifying person only if all five of the following
total care and cannot be separated from the
Instructions for claim for child
apply:
total cost. But do not include the cost of
schooling for a child in the first grade or above.
and dependent care credit for
1. You had custody of the child for a longer
Also, do not include any expenses for sending
time in 2001 than the other parent. For the
IT-100 filers
your child to an overnight camp.
definition of custody, see federal
Publication 501, Exemptions, Standard
Who qualifies
Some disabled spouse and dependent care
Deduction, and Filing Information.
expenses may qualify as medical expenses if
You may claim the New York State child and
you itemize deductions on federal Schedule A
dependent care credit even if you did not
2. One or both of the parents provided over
(Form 1040). For more information on qualifying
claim the federal child and dependent care
half of the child’s support in 2001.
medical expenses, see federal Publication 503,
credit on federal Form 2441 or federal
3. One or both of the parents had custody of
Child and Dependent Care Expenses, and
Form 1040A, Schedule 2. However, to claim
the child for more than half of 2001.
Publication 502, Medical and Dental Expenses.
the New York credit, you must qualify to claim
the federal credit. To qualify and to use
4. The child was under age 13 or was
Line 8
Form IT-100, you must meet all of the following
disabled and could not care for himself or
List the name, amount of qualified expenses
federal requirements.
herself.
paid in 2001, social security number and year of
1. Your filing status is Single, Head of
5. The other parent claims the child as a
birth for the qualifying persons for whom you
Household, Qualifying widow(er) with
dependent because:
are claiming the New York State child and
dependent child, or Married filing jointly.
dependent care credit. Also, be sure to place an
– as the custodial parent, you signed
2. The care was provided so you (and your
X in the box under the heading Person with
federal Form 8332, Release of Claim to
spouse, if you were married) could work or
disability if the qualifying person was
Exemption for Child of Divorced or
look for work. However, if you did not find a
permanently disabled during 2001.
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