What childcare tax credits are available in New York?

In New York, you can claim the federal Child and Dependent Care Credit (20–35% of qualifying expenses, up to $3,000 for one child or $6,000 for two or more). The federal credit rate is 20% for most families earning over $43,000. State credit: 20–110% of federal credit. New York's Child and Dependent Care Credit ranges from 20% to 110% of the federal credit depending on income. Lower-income families (under $25,000) receive 110%; families earning over $100,000 receive 20%. Partially refundable.

How much is the federal child care tax credit in 2026?

The federal Child and Dependent Care Credit for 2026 is 20–35% of qualifying expenses. Most families (AGI over $43,000) get 20%. The expense cap is $3,000 for one child or $6,000 for two or more — giving a maximum credit of $600 (one child) or $1,200 (two+ children). Lower-income families earn a higher rate, up to 35% for AGI under $15,000.

Does New York have a childcare subsidy program?

Yes. New York participates in the federal CCDF (Child Care Development Fund) program. Families of 4 earning up to $8,200/month may qualify for subsidized childcare. Apply through New York Child Care Assistance Program (CCAP). Income limits vary by family size.

New York Childcare Tax Credits (2026)

Federal Child and Dependent Care Credit, New York state credit, and CCDF subsidy eligibility in one place.

20–35%

Federal credit rate

20–110% of federal credit

New York state credit

$8,200/mo

CCDF income limit (family of 4)

Federal Child Care Tax Credit Calculator

Rates are the same nationwide — income determines your percentage (20–35%).

Your Adjusted Gross Income (AGI)

Number of Children Under 13

1 child

2 children

3 children

Annual Childcare Expenses

I use a Dependent Care FSA ($5,000/year)

Your Estimated Federal Credit (Form 2441)

Credit Rate

Qualifying Expenses

Estimated Federal Credit

New York State Child Care Tax Credit

20–110% of federal credit

Refundable

New York's Child and Dependent Care Credit ranges from 20% to 110% of the federal credit depending on income. Lower-income families (under $25,000) receive 110%; families earning over $100,000 receive 20%. Partially refundable.

State tax laws change. Verify with the New York Department of Revenue before filing.