What type of credits are available on my New York return?

The following credits are available to qualifying New York taxpayers.

Empire State Child Credit

To determine your eligibility to claim this credit, please refer to the question below:

Did you claim the federal child tax credit or credit for other dependents on your 2022 tax return? 

• If you answered NO, you are not eligible to claim this credit.
• If you answered YES, please review the instructions for Form IT-213 to determine if you qualify for this credit. 

NYS/NYC Child and Dependent Care Credit

To determine your eligibility to claim this credit, please refer to the question below:

Would you qualify to claim the federal child and dependent care credit for 2022 based on your recomputed federal AGI?

• If you answered NO, you are not eligible to claim this credit.
• If you answered YES, complete Form IT-216 to determine your New York State child and dependent care credit.

If you are a resident of New York City, and your recomputed federal AGI is $30,000 or less, and you have a qualifying child under the age of four as of December 31, 2022, please refer to the instructions for Form IT-216 to determine if you qualify to claim the NYC child and dependent care credit.

New York State Earned Income Credit (NYS EIC)

To determine your eligibility to claim this credit, please refer to the question below:

Did you claim the federal earned income credit for the 2022 tax year on your federal return, or could you have claimed it based on your recomputed federal AGI?

• If you answered NO, you are not eligible to claim this credit.
• If you answered YES, complete Form IT-215 to determine your NYS EIC amount.

Noncustodial Parent New York State Earned Income Credit (EIC)

To determine your eligibility to claim this credit, please refer to the question below:

Did you make child support payments payable through New York State Support Collection Unit?

• If you answered NO, you are not eligible to claim this credit.
• If you answered YES, please refer to the instructions for Form IT-209 to determine if you qualify for this credit.

Real Property Tax Credit

To be eligible to claim this credit, you must meet all of the following conditions for the 2022 tax year:

• Your household gross income was $18,000 or less.
• You occupied the same New York residence for six months or more.
• You were a New York State resident for all of 2022.
• You could not be claimed as a dependent on another taxpayer's federal income tax return.
• Your residence was not completely exempted from real property taxes.
• The current market value of all real property you owned, such as houses, garages, and land, was $85,000 or less.
• You must also meet all the conditions listed under either Homeowners or Renters below:
  • Homeowners:
    • You or your spouse paid real property taxes.
    • Any rent you received for nonresidential use of your residence was 20% or less of the total rent you received.
  • Renters:
    • You or a member of your household paid rent for your residence.
    • The average monthly rent you and other members of your household paid was $450 or less, not counting charges for heat, gas, electricity, furnishings, or board.

College Tuition Credit

To determine your eligibility to claim this credit, please refer to the question below:

Did you or your spouse or your dependent(s) pay college tuition expenses during 2022?

• If you answered NO, you are not eligible to claim this credit.
• If you answered YES, and you did not claim the college tuition deduction on Form IT-196, complete Form IT-272 to determine your credit amount.

New York City School Tax Credit (Fixed Amount) (NYC Residents Only)

If you are not a resident of New York City or a part-year resident, you do not qualify for this credit.

If you are a resident of New York City or a part-year resident, and marked YES at item C on the front of Form IT-201 indicating that you can be claimed as a dependent on another individual's federal tax return, or your income is more than $250,000, you do not qualify for this credit.

If you are a resident of New York City or a part-year resident and marked the NO box at item C on the front of Form IT-201 indicating that you cannot be claimed as a dependent on another individual's federal tax return and your filing status is Single, Married Filing Separate, Head of Household, or Qualifying Widow(er), and your income is $250,000 or less, refer to Table 1 if you were a full-year resident, or Table 2 if you were a part-year resident to determine your credit amount.

NOTE: Special rules apply for individuals who are filing as Married Filing Jointly.

• If both spouses are full-year city residents, determine your credit amount using Table 1, filing status  Married Filing Jointly (2).
• If both spouses are part-year city residents, determine your credit amount using Table 2, filing status is Married Filing Jointly (2). If you have different periods of city residence, determine your credit using the number of months for the spouse with the longer city resident period.
• If one spouse is a full-year city resident and one spouse is a full-year city nonresident, and you are computing your NYC tax as Married Filing Separately, determine your credit amount for the full-year city resident spouse using Table 1, filing status Married Filing Separately (3).
• If one spouse is a full-year city resident and one spouse is a full-year city nonresident, and you elect to compute your NYC tax as if both were full-year city residents, determine your credit using Table 1, filing status Married Filing Jointly (2). The full-year city nonresident spouse cannot take this credit.
• If one spouse is a full-year city resident and one spouse is a part-year city resident, you must compute each credit separately and add them together. Determine the full year city resident spouse's credit using Table 1, filing status Married Filing Separately (3), and determine the part-year city resident spouse's credit using Table 2, filing status Married Filing Separately (3).
• If one spouse was a part-year city resident and the other spouse was a full-year city nonresident, determine your credit for the part-year city resident spouse using Table 2, filing status Married Filing Separately (3). The full-year city nonresident spouse cannot take this credit.

NYC School Tax Credit (Rate Reduction Amount) (NYC Residents Only)

If you are not a resident of New York City, or a part-year resident, you cannot claim this credit.

If you are a resident of New York City, or a part-year resident, and marked YES at item C on the front of Form IT-201 indicating that you can be claimed as a dependent on another individual's federal tax return, you cannot claim this credit.

If you are a resident of New York City, or a part-year resident, and marked NO at item C on the front of Form IT-201, user your New York City taxable income (see chart) to determine your credit amount.

If you are filing as Married Filing Jointly you must compute and use the combined New York City taxable income of both spouses:

• If both spouses were city residents for all of 2022, use the amount from line 47 of Form IT-201.
• If both spouses were part-year city residents in 2022, use the amount from IT-360.1, line 47.
  • NOTE: If each spouse was required to complete a separate Form IT-360.1, combine the line 47 amounts from both forms.
• If only one spouse was a city resident for all of 2022 use a separate sheet of paper to compute the New York City taxable income of the full-year city resident spouse as if he or she had filed a separate federal return. If the other spouse a part-year city resident in 2022, add the amount of his or her New York City taxable income to the result.

All Others:

• If you were a city resident for all of 2022, use the amount from line 47 of Form IT-201.
• If you were a part-year city resident in 2022, use the amount from From IT-360.1, line 47.

New York City Earned Income Credit (NYC Residents Only)

To determine your eligibility to claim this credit, please refer to the question below:

Did you claim the Earned Income Credit on your 2022 federal return, or could you have claimed it based on your recomputed federal AGI?

• If you answered NO, you are not eligible to claim this credit.
• If you answered YES, complete either Form IT-215 or Form IT-209 to determine your credit amount.

Program Entry

• State Section
• New York Return
• Edit
• Credits

For more information regarding New York State and New York City credits, please refer to the instructions for Form IT-201.