The federal Child and Dependent Care Tax Credit (CDCC), New York State Child and Dependent Care Credit (NYS CDCC), and the New York City Child Care Tax Credit (NYC CCTC) help you pay for childcare or care for disabled dependents while you work or look for work.
Eligibility
To claim the federal Child Tax Credit, you need to meet all of these requirements:
You (and your spouse if filing a joint return) have earned incomeYou paid for care so you could work (you must identify your care provider with their name, address, and tax ID or Social Security Number on your tax return)You're filing as single, head of household, qualifying surviving spouse, or married filing jointlyWho counts as a dependent? A child under age 13 who you claim as a dependent, orYour spouse or dependent of any age who can't care for themselves due to a physical or mental disability and lives with you for more than half the yearIf you qualify for the federal credit, you can also claim the New York State credit when you file your state taxes. The state credit works the same way as the federal credit.You can get an additional NYC credit if you meet all of these requirements:You lived in NYC for all or part of 2025.You paid childcare expenses for at least one child under age four on December 31, 2025.Your federal adjusted gross income was $30,000 or less.You qualified for the New York State credit.
Required Documents
You'll need documents (https://www.nyc.gov/site/dca/talk-money/file-your-taxes-documents.page) like W-2s, receipts from your care provider, your care provider's tax ID or Social Security Number, and records showing how much you paid for care.
