Instructions For Form It-216 - Claim For Child And Dependent Care Credit (Page 2 of 2) in pdf

Audit Process

Getting a letter from the Tax Department asking for more information doesn’t mean you’ve done anything

wrong. It only means that the department wants to confirm the amounts reported on your tax return.

The department will review the information you provide and use it to confirm that your tax return is

accurate.

•

Make sure the information you submit is accurate and supports what you claimed on your return. If

your information isn’t consistent with what you claimed, you won’t get your credit.

•

Don’t ignore letters from the Tax Department. If you don’t respond, you won’t get your money.

Here are some examples of claims the department disallowed:

•

Taxpayer stated that she paid approximately $150 per week in cash to a babysitter but provided no

supporting documentation.

•

Taxpayer submitted a sworn statement from her unlicensed child care provider that she provided child

care services, but didn’t submit any other documentation.

•

Taxpayer submitted hand written receipts that weren’t issued at the time of payment and couldn’t be

verified by the department.

Here are examples of claims the department approved:

•

Taxpayer submitted copies of cashed checks that were written to and cashed by the child care provider.

•

Taxpayer submitted an itemized statement issued from a licensed day care provider listing each

payment received.

•

Taxpayer submitted a copy of the placement notice from the Department of Social Services

indicating the parent fee and corresponding copies of cashed checks.

If your claim for a credit is denied:

You can ask for an informal review by sending us information that supports your claim via Web, fax, or mail.

If your claim is denied again, you can request further review in two ways:

Conference – an informal meeting with the Tax Department’s Bureau of Conciliation and Mediation

Services (BCMS). You must request a conference within 90 days of the denial.

Petition – a more formal procedure that will require you to file a written petition, which will be reviewed by

a hearing officer. To file a petition, you must:

•

wait six months after the date you submitted your refund claim, or

•

if your claim has been denied, file within two years from the Notice of Disallowance we send you.

To learn more:

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See the instructions on the notice you received from the Tax Department denying your credit

•

Visit our Web site (see below) or the IRS Web site at

•

Call us at (518) 457-5181

DTF-216 (5/12) (back)

Instructions For Form It-216 - Claim For Child And Dependent Care Credit Page 2

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