Form IT-114: Claim for Family Tax Relief Credit (Discontinued)

Q: How much income can be excluded on IT-221?

You may exclude up to <b>$5,000 ($10,000 for joint filers)</b> of qualifying disability income, reduced by any NY pension or annuity exclusion previously claimed.

Q: Are HSA contributions deductible for New York tax?

No—unlike the federal system, New York does <b>not</b> allow an HSA deduction.

Last reviewed: 2025-10-28

Use the New York Tax Form Calculator Form IT-114 — Claim for Family Tax Relief Credit as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 New York state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form IT-114 was used by New York State residents to claim a credit for each dependent child under age 17 under the “Family Tax Relief Credit” program. The credit is no longer available for recent tax years, and the form has been removed from the list of current credit claim forms. IT-201 filers should not attempt to file IT-114 for current years.

Although the form is discontinued, historical practitioners should maintain records of prior year filings and understand the transition impact for tax-planning or audit purposes.

Who formerly filed: New York residents (individuals, not estates/trusts) who claimed a dependent child under age 17 and met eligibility rules in the years IT-114 was active.
Credit nature: A fixed-dollar credit amount per dependent (e.g., in earlier years CAD/EUR conversions not involved), claimed on Form IT-201 with IT-114 attached.
Discontinuation: The credit was eliminated in a recent legislation or administrative change; it does not apply for tax years after its termination date. NY DTF lists IT-114 as “Discontinued”.
Record-keeping: Even though the form is no longer filed going forward, retain prior year check copies and supporting documentation in case of audits or carryforward issues.
Next steps for similar credits: For dependent-child-related credits in NY, consider IT-213 (Empire State Child Credit) and review the current eligibility rules rather than rely on the old IT-114 pathway.

Claim for Family Tax Relief Credit
Step 1 – Determine eligibility
1	Were you a New York State resident for all of 2025? If No, stop; you do not qualify for this credit					1	Yes No
2	Did you claim a dependent exemption for a child under age 17 on your return for 2025? If No, stop; you do not qualify for this credit					2	Yes No
3	Enter your New York adjusted gross income from Form IT-201, line 33 If line 3 is less than $40,000 or more than $300,000, stop; you do not qualify for this credit.					3
4	Enter your line O amount from the Tax liability worksheet (see instructions) If line 4 is less than $0, stop; you do not qualify for this credit					4
5	If line 4 is $0 or more, enter 350 here and on line 63a of Form IT-201					5
Step 2 – Enter dependent information
List below the name including suffix (for example, Jr., Sr., III), social security number, and date of birth for each dependent claimed on your return. List the youngest first. If you are claiming more than 10 dependents, see instructions.
First name		MI	Last name	Suffix	Social security number	Date of birth (mmddyyyy)










Tax liability worksheet
Form IT-114, line 4 amount
A	Enter amount from Form IT-201, line 44					A
B	Enter amount from Form IT-201-ATT, line 1					B
C	Add lines A and B					C
D	Enter amount from Form IT-216, line 14				D
E	Enter amount from Form IT-201-ATT, line 13				E
F	Enter amount from Form IT-201, line 63				F
G	Enter amount from Form IT-201, line 65				G
H	Enter amount from Form IT-201, line 66				H
I	Enter amount from Form IT-201, line 67				I
J	Enter amount from Form IT-201, line 68				J
K	Enter amount from Form IT-201, line 69				K
L	Enter amount from Form IT-201, line 70a				L
M	Enter the total amount(s) of any property tax freeze or property tax relief credits				M
N	Add lines D through M					N
O	Subtract line N from line C. Enter here and on line 4					O

Historical mechanics and elimination

Originally, IT-114 allowed a credit for each qualifying child under age 17, modest in size, to reduce the New York State income tax liability of resident filers. The credit was separate from federal dependent-child tax credits and was claimed when the filer’s tax return met specific eligibility criteria.

The amount of the credit in earlier years was a fixed sum per child (for example, $350 for each dependent child under 17 in a certain tax year). Because it was a fixed-dollar amount rather than a percentage-of-tax formula, the paperwork simply required listing dependents, verifying residency and age, and attaching IT-114 to IT-201.

The discontinuation reflects policy changes in New York—possibly due to funding shifts, consolidation of credits, or alignment with federal dependent credit structures. NY DTF’s current credit index shows IT-114 listed under the “Discontinued” heading.

Although no new version of IT-114 is needed, filers who claimed the credit historically should verify carry-forward status, any audit issues, and the impact of elimination on tax-planning (for example, shifting to IT-213 or other dependent credits).

From a compliance standpoint, attempt to file IT-114 in a current year will result in rejection or guidance from NY DTF because the form is not valid for current tax years. Software providers have removed IT-114 from active form lists.

Last reviewed: 2025-10-28: If you believe this form requires an update, please contact us.

Planning and audit-readiness for discontinued credits

Even though the credit is discontinued, maintain your documentation if you claimed IT-114 in an earlier year—this includes the return copy, dependent verification, and copy of the submitted IT-114. Audits can reach back several years depending on issues such as carryforward or amended returns.

If you are advising current clients, highlight that the elimination of IT-114 means the dependent-child tax-credit strategy in New York must now rely on other forms (such as IT-213) or federal credits. Review your prior-year models and remove reliance on IT-114 in ongoing planning.

Quick Access Tools

Frequently Asked Questions

Does IT-203-ATT replace IT-112-R or IT-112-C?

No. Those forms calculate credits for taxes paid to other jurisdictions, and their totals are then entered onto IT-203-ATT where indicated.

How much income can be excluded on IT-221?

You may exclude up to $5,000 ($10,000 for joint filers) of qualifying disability income, reduced by any NY pension or annuity exclusion previously claimed.

Can part-owners of a property claim IT-119?

Yes — if the notice issued reflects the property key and entity ownership, each owner must enter their share of the underpayment on IT-119 and may attach separate forms as required.

Can I use IT-203-B to claim the NY College Tuition Deduction?

Yes. Part 2 of IT-203-B calculates the allowable college tuition itemized deduction or credit, depending on your AGI and tuition amounts paid.

Are HSA contributions deductible for New York tax?

No—unlike the federal system, New York does not allow an HSA deduction.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.