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To be eligible for the Child Care Business Tax Credit, your business must:

• Be subject to New York City:
  • Unincorporated business tax
  • General corporation tax or
  • Business corporation tax
• Create or expand a child care program for infants and toddlers on or after April 1, 2022
• Provide a permit for each location from the NYC Department of Health and Mental Hygiene
• Charge employees no more than 40% of the NYS Office of Children and Family Services published weekly rates
• Provide certification from a CPA that the information provided is true and correct

The credit is capped at 25 new or expanded child care seats per taxpayer.

The base credit amount is 4% of the published NYS Office of Children and Family Services child care rate.

The service year for the Child Care Center runs from October 1st to September 30th. Applications must be completed by November 1st to claim the tax credit on your business taxes.

The credit is limited to tax years 2023, 2024, and 2025.

You can complete the application and upload documents online.

To file a child care credit application you will need to:

• Log into your e-Services account or
• Create an e-Services account

Once you have registered, you can log in and from your account panel:

• Click "More Requests" and 
• Select "Child Care Credit Application" within the Business Credit Applications section

You can request a paper application be mailed to you.