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T is a minimum of 20% and as much as 110% of the federal credit, depending on the amount of your New York adjusted gross income. The New York City child and dependent care credit can be as much as 75% of the New York State child and dependent care credit, depending on the amount of your federal adjusted gross income. Who qualifies New York State credit If you qualify to claim the federal child and dependent care credit, you can claim the New York State credit (whether you actually claim the.

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