Form IT-209: Claim for Noncustodial Parent New York State Earned Income Credit (2026)

Last reviewed: 2025-10-29

Use the New York Tax Form Calculator Form IT-209 — Claim for Noncustodial Parent New York State Earned Income 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-209 is used by a full-year New York State resident noncustodial parent who did not have primary residence of a child and who made court-ordered child support payments through a New York Support Collection Unit (SCU) for at least half the year. This credit may be claimed instead of the regular New York State Earned Income Credit on Form IT-215.

You must compute both the noncustodial parent EIC using Schedule A of IT-209 and the regular New York State EIC using Schedule B of the same form (or via IT-215). Claim whichever results in the greater credit amount; you cannot claim both.

Eligibility criteria: You must (a) be a full-year New York resident; (b) be age 18 or older as of December 31; (c) be a parent of a child under age 18 who did not live with you at any time during the year; (d) have a court-ordered child-support obligation through a New York SCU for at least half the year; and (e) paid at least the full amount of current support due during the year.
Credit computation options: Schedule A computes the noncustodial parent EIC as the greater of:
- 20% of the federal EIC you could have claimed if you had one qualifying child under the federal rules, or
- 2.5 × the federal EIC you could have claimed if you had no qualifying children.
Alternate credit: If you do not qualify for the Schedule A credit, you may qualify for the regular New York State EIC via Schedule B or Form IT-215. Ensure you compare both credits and select the higher one.
Refundability: The noncustodial parent EIC is refundable — any excess beyond your tax liability results in a refund.
Supporting documentation: Retain your federal EIC worksheet, child-support payment records (SCU acknowledgement, payment logs), and identity/SSN documentation for the child(ren) listed. You do not need separate verification beyond what the SCU provides.

Claim for Noncustodial Parent New York State Earned Income Cred
The noncustodial parent New York State earned income credit (noncustodial EIC) may be claimed instead of the New York State earned income credit (NYS EIC). If you claimed a federal earned income credit, compute both the noncustodial EIC (Schedule A) and the NYS EIC (Schedule B) on Form IT-209 to determine which credit is more beneficial to you. You cannot claim both the noncustodial EIC and the NYS EIC.
Schedule A – Noncustodial parent New York State earned income credit (noncustodial EIC)
Part 1 – Eligibility
If you answer No to any question on lines 1 through 6, you do not qualify for the noncustodial EIC. However, if you claimed a federal EIC, you may be eligible to claim the New York State earned income credit on Form IT-215, Claim for Earned Income Credit. See instructions.
1	Were you a full-year resident of New York State? If No, stop; you do not qualify for this credit.							1	Yes No
2	Were you age 18 or older as of December 31? If No, stop; you do not qualify for this credit.							2	Yes No
3	Were you the parent of a child who did not reside with you and was under the age of 18 on December 31?							3	Yes No
	If No, stop; you do not qualify for this credit.
	If Yes, list up to three children who did not reside with you in the spaces below (see instructions).
	First name	MI	Last name	Suffix	Relationship	Social security number		Date of birth (mmddyyyy)



4	Did you have a child support order payable through a New York State Support Collection Unit (SCU) for at least one-half of the tax year? If No, stop; you do not qualify for this credit.							4	Yes No
5	For the tax year, have you paid an amount in child support equal to or more than the amount due for every order requiring you to make child support payments? If No, stop; you do not qualify for this credit.							5	Yes No
6	Is your federal AGI from Form IT-201, line 19, less than $? If No, stop; you do not qualify for this credit.							6	Yes No
7	Do you (and your spouse if filing a joint return) have a social security number that allows you to work or is valid for federal earned income tax purposes? (see instructions) If No, stop; you do not qualify for this credit, the NYS EIC, or the NYC EIC.							7	Yes No
8	Is your federal filing status Married filing separately? If Yes, stop; you do not qualify for this credit, the NYS EIC, or the NYC EIC.							8	Yes No
9	Are you filing federal Form 2555 or Form 2555-EZ (relating to foreign earned income)? If Yes, stop; you do not qualify for this credit, the NYS EIC, or the NYC EIC.							9	Yes No
10	Is your investment income greater than $3,450? (see instructions) If Yes, stop; you do not qualify for this credit, the NYS EIC, or the NYC EIC.							10	Yes No
Part 2 – Claiming the credit
11	Have you already filed your New York State income tax return? If Yes, you must file an amended return to claim this credit, the NYS EIC, or NYC EIC.							11	Yes No
12	Do you want the Tax Department to compute your noncustodial EIC and NYS EIC and give you the greater of the two? If Yes, complete lines 13 through 17 (also complete lines 33 and 34 if you claimed the federal EIC, and lines 46 and 47 if you are a New York City part-year resident). If No, complete lines 13 through 32 (also complete lines 33 through 43 if you claimed the federal EIC, and lines 44 through 47 if you are a New York City resident or part-year resident).							12	Yes No
Part 3 – Earned income
13	Wages, salaries, tips, etc. from Worksheet A, line 5, on page 2 of the instructions							13
14	Earned income adjustments (see instructions)							14
15	Business income or loss from Worksheet B, line 4, on page 2 of the instructions							15
	Employer identification number (see instr.) The amount on line 15 is a (mark an X in one box): profit -or- loss
16	Total earned income (If line 15 is a profit, subtract line 14 from line 13, and then add line 15. If line 15 is a loss, subtract line 14 from line 13, and then subtract line 15.)							16
17	Enter your federal AGI from Form IT-201, line 19							17
Part 4 – Credit computation
Credit computed at % of federal EIC with one qualifying child
18	Find the line 16 amount (Total earned income) in the noncustodial EIC tables (beginning on page 4 of the instructions), and enter the amount from column a							18
19	Are the amounts on lines 16 and 17 the same? If Yes, skip lines 20 and 21, and enter the line 18 amount on line 22. If No, continue on line 20.							19	Yes No
20	Is the amount on line 17 less than $? If Yes, skip line 21, and enter the line 18 amount on line 22. If No, continue on line 21.							20	Yes No
21	Find the line 17 amount in the noncustodial EIC tables (beginning on page 4 of the instructions), and enter the amount from column a							21
22	Enter the amount from line 18 or line 21, whichever is less							22
23	Noncustodial EIC rate % ()							23
24	Noncustodial EIC (multiply line 22 by line 23)							24
Credit computed at 2.5 times the federal EIC without a qualifying child
25	Find the line 16 amount (Total earned income) in the noncustodial EIC tables (beginning on page 4 of the instructions). (If your NYS filing status is , Married filing joint return, enter the amount from column c. All other filing statuses, enter the amount from column b.)							25
26	Are the amounts on lines 16 and 17 the same? If Yes, skip lines 27 and 28, and enter the line 25 amount on line 29. If No, continue on line 27.							26	Yes No
27	Is the amount on line 17 less than $ ($ if your filing status is , Married filing joint return)? If Yes, skip line 28, and enter the line 25 amount on line 29. If No, continue on line 28.							27	Yes No
28	Find the line 17 amount in the noncustodial EIC tables (beginning on page 4 of the instructions). (If your NYS filing status is , Married filing joint return, enter the amount from column c. All other filing statuses, enter the amount from column b.)							28
29	Enter the amount from line 25 or line 28, whichever is less							29
30	Noncustodial EIC factor (2.5)							30
31	Noncustodial EIC calculation (multiply line 29 by line 30)							31
32	Noncustodial EIC (enter the greater of line 24 or line 31; see instructions)							32
33	Did you claim the federal EIC? If No, stop; you do not qualify for the NYS EIC (see the line 32 instructions) If Yes, continue on line 34							33	Yes No
34	Did you claim qualifying children on your federal Schedule EIC? If No, continue on line 35. If Yes, in the spaces below, list up to three of the same children you claimed on federal Schedule EIC. Note: The children listed below must not be the same children as those you listed at line 3 on page 1.							34	Yes No
1st Child	First name		MI	Last name	Suffix		Relationship
	No. of months lived with you	Full-time student*		Person with disability*		Social security number		Date of birth (mmddyyyy)
2nd Child	First name		MI	Last name	Suffix		Relationship
	No. of months lived with you	Full-time student*		Person with disability*		Social security number		Date of birth (mmddyyyy)
3rd Child	First name		MI	Last name	Suffix		Relationship
	No. of months lived with you	Full-time student*		Person with disability*		Social security number		Date of birth (mmddyyyy)
* Mark an X in these boxes only if you checked Yes in the same box on your federal Schedule EIC (box 4a or 4b)
35	Amount of federal EIC claimed (from federal Form 1040EZ, line 8a; Form 1040A, line 42a; or Form 1040, line 66a)							35
36	NYS EIC rate % ()							36
37	Tentative NYS EIC (multiply line 35 by line 36)							37
38	Complete lines 38a through 38e, and enter the line 38e amount on line 38							38
38a	Amount from Form IT-201, line 39					38a
38b	Resident credit (see instructions)					38b
38c	Accumulation distribution credit (see instructions)					38c
38d	Add lines 38b and 38c					38d
38e	Subtract line 38d from line 38a (if line 38d is more than line 38a, enter 0; also enter this amount on line 38 above)					38e
39	Enter the amount from line 38 on page 3							39
40	New York State household credit (from Form IT-201, line 40)							40
41	Enter the amount from line 39 or line 40, whichever is less							41
42	Allowable NYS EIC (subtract line 41 from line 37)							42
43	Noncustodial EIC (enter the amount from line 32) You can only claim the NYS EIC from line 42 or the noncustodial EIC from line 43. You cannot claim both. If line 42 is greater than line 43, enter the line 42 amount on Form IT‑201, line 65. If line 43 is greater than line 42, enter the line 43 amount on Form IT-201, line 66.							43
Schedule C – New York City earned income credit (NYC EIC) for NYC full-year and part-year residents
Caution: You must be a full-year or part-year New York City resident and qualify for a federal EIC to claim the NYC EIC
44	Were you a resident of New York City? If No, stop; you do not qualify for the NYC EIC							44	Yes No
45	New York City EIC: Enter amount from Worksheet C on page 3 in the instructions here and on Form IT-201, line 70. Part-year New York City residents must also complete lines 46 and 47 below							45
46	Part-year New York City AGI: Enter the amount from Worksheet C, line 7							46
47	Part-year New York City AGI: Enter the amount from Worksheet C, line 6							47

How to Compute the Credit

On Schedule A of IT-209 you compute your noncustodial parent EIC by first establishing the amount of federal EIC you could have claimed under two scenarios: one child qualifying under the federal rules, and zero qualifying children. Then:

Compute 20% of the one-child federal EIC amount;
Compute 2.5 × the zero-child federal EIC amount;
Take the greater of the two values — that is your noncustodial parent EIC.

You then complete Schedule B (or IT-215) to compute the regular New York State EIC. Compare the two credits and claim the larger amount; attach IT-209 to your return to substantiate.

Example: Your computed federal EIC with one child is $1,200 → 20% yields $240. Your federal EIC with no children is $800 → 2.5× yields $2,000. The greater amount is $2,000. If your regular NY EIC (via Schedule B) is $1,400, you would claim $2,000 using Schedule A and file IT-209.

Important note: Claiming IT-209 disqualifies you from claiming the regular NYS EIC (Form IT-215) for the same year. Choose the larger credit. Also check that your Federal Adjusted Gross Income does not exceed the limits for federal EIC and that your New York recomputed FAGI aligns with your federal amount as needed.

If at any point your support payment status, SCU registration, or child-residence facts change, you must revise your eligibility for the noncustodial parent credit and may need to file an amendment.

Last reviewed: 2025-10-29: If you believe this form requires an update, please contact us.

Planning & Compliance Insights

Maintain a log of all court-ordered support payments made during the year, including SCU receipts. The SCU must have been the conduit for your payments for the period claimed; otherwise the credit is disallowed.

Before you finalize your filing, compute both the noncustodial parent EIC and the regular NYEIC (via IT-215) to ensure you claim the larger amount. Document your computations and supporting federal worksheets in case of audit.

Consider your filing status and federal EIC eligibility early in the year. If you expect to qualify for noncustodial parent EIC, ensure your child-support payments are timely and routed through the SCU. Mid-year changes in custody or residency can affect eligibility; monitor these changes to preserve your credit opportunities.

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.