The New York State Tax Appeals Tribunal has upheld the disallowance of refundable earned income credits claimed by an individual because she failed to establish her actual earned income and child care expenses as required for entitlement to the credit. Matter of Albania Espada, DTA No. 826098 (N.Y.S. Tax App. Trib., Jan. 28, 2016). The New York State earned income credit is based on a percentage of the earned income credit allowed for federal purposes. The individual’s inability to produce any records from employers to document her earned income proved fatal to her case. The fact that she was paid in cash, and that she paid for child care in cash, did not absolve her of the obligation to substantiate her eligibility.