Form IT-215: Claim for Earned Income Credit (2026)

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: 2025-10-29

Use the New York Tax Form Calculator Form IT-215 — New York State (and New York City) 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-215 allows qualified New York taxpayers to claim the Earned Income Credit (EIC) for both the State and, where applicable, New York City. This credit supplements the federal EIC for low-to-moderate income earners and is refundable. The form is attached to your IT-201 (full-year residents) or IT-203 (part-year/nonresidents) return. Eligible noncustodial parents instead file IT-209 if that credit yields a larger benefit.

The NYS EIC equals 30% of your federal EIC (excluding any federal EIC used to claim the noncustodial parent credit) and is reduced by certain household credits if applicable. A separate NYC EIC applies for city residents at 5% of the federal EIC. Both are refundable even if no tax is due.

Eligibility: You must be eligible for the federal earned income credit and file using a status other than Married Filing Separately. Both you and your qualifying children must have valid Social Security numbers, and your investment income must not exceed the annual limit.
Investment income cap: Total investment income (interest, dividends, and capital gains) must be below the federally defined threshold for the tax year. Exceeding this amount disqualifies the taxpayer from both the federal and NY EIC.
Residency rules: Full-year New York residents complete all lines of IT-215. Part-year residents complete lines 18–26 to allocate the credit based on New York residency days. Nonresidents may only qualify through the NYC EIC if part-year resident of New York City.
New York City EIC: If you lived in NYC for any part of the year, compute the NYC EIC on Worksheet C and enter the amount on line 27 or 28 of the form. This credit is independent but based on the same federal EIC base.
Interaction with other credits: If you qualify for both IT-215 and IT-209, you must choose one. You cannot claim both credits for the same tax year.

Claim for Earned Income Credit
1	Did you claim the federal earned income credit? If No, stop; you do not qualify for these credits						1	Yes No
2	Is your investment income (see instructions) greater than $? If Yes, stop; you do not qualify for these credits.						2	Yes No
3	Have you already filed your New York State income tax return? If Yes, you must file an amended NYS return						3	Yes No
4	Did you claim qualifying children on your federal Schedule EIC? If No, continue with line 5. If Yes, in the spaces below, list up to three of the same children you claimed on federal Schedule EIC If you claimed more than three, see instructions.						4	Yes No
	If you claimed more than three, see instructions.
	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).
5	Is the IRS figuring your federal earned income credit (EIC) for you? If Yes, complete lines 6 through 9 (also lines 21, 23, and 24 if you are a part-year New York State resident, and line 28 if you are a part-year New York City resident). The Tax Department will compute your New York State and, if applicable, your New York City earned income credit for you. If No, complete lines 6 through 17 (and lines 18 through 26 if you are a part-year New York State resident). New York City residents must complete the New York City earned income credit Worksheet C on page 3 of Form IT‑215‑I. Part‑year New York City residents must also complete line 28 on the back of this claim form.						5	Yes No
6	Wages, salaries, tips, etc., from Worksheet A line 3, on page 2 of the instructions, Form IT-215-I						6
7	Earned income adjustments (see instructions)						7
8	Business income or loss (from your federal Form 1040 line instructions, Earned Income Credit Worksheet B, lines 1e, 2c, and 3) Employer identification number (see instructions)						8
9	Enter your federal adjusted gross income (from Form IT-201, line 19, or Form IT-203, line 19, Federal amount column)						9
10	Amount of federal EIC claimed (from federal Form 1040EZ, line 8a; Form 1040A, line 42a; or Form 1040, line 66a)						10
11	New York State earned income credit (NYS EIC) rate % ()						11
12	Tentative NYS EIC (multiply line 10 by line 11; see instructions)						12
Complete Worksheet B on the back page before continuing.
13	Enter the amount from Worksheet B, line 5, on the back of this form					13
14	New York State household credit (from Form IT-201, line 40, or Form IT-203, line 39)					14
15	Enter the smaller of line 13 or line 14						15
16	Allowable New York State earned income credit (subtract line 15 from line 12; see instructions)						16
17	If your New York State filing status is , Married filing separate return, complete line 17. The NYS EIC on line 16 above can be divided between spouses in any manner you wish. Enter on line 17 the amount of NYS EIC from line 16 you are claiming, and also enter your joint federal adjusted gross income below. Federal adjusted gross income (from federal Form 1040EZ, line 4; Form 1040A, line 22; or Form 1040, line 38)						17
Part-year New York State resident earned income credit
Lines 18 through 26 apply only to part-year New York State residents claiming the New York State earned income credit.
18	Enter your New York State earned income credit (from line 16 or line 17)						18
19	Enter the amount from Form IT-203, line 42 – If line 19 is equal to or more than line 18, stop. You do not have excess New York State earned income credit. – If line 19 is less than line 18, continue on line 20 below						19
20	Excess New York State earned income credit (subtract line 19 from line 18)						20
21	Enter the amount from Form IT-203-ATT, line 31 (If you do not have to file Form IT-203-ATT, leave blank and continue on line 22 below.) – If Form IT-215, line 21, is equal to or more than Form IT-215, line 20, stop. Do not continue with this computation. Enter the amount from line 20 above on Form IT-203-ATT, line 32. – If Form IT-215, line 21, is less than Form IT‑215, line 20, enter the amount from line 20 above on Form IT-203-ATT, line 32, and continue on line 22 below						21
22	Subtract line 21 from line 20. This is your remaining excess New York State earned income credit						22
23	Enter the amount from line 19, Column D, of the Part-year resident income allocation worksheet in your Form IT-203 instruction booklet					23
24	Enter the amount from line 19, Column A, of the Part-year resident income allocation worksheet in your Form IT-203 instruction booklet					24
25	Divide line 23 by line 24 (round the result to the fourth decimal place). This amount cannot exceed % ().						25
26	Multiply line 22 by line 25. Enter the result here and on Form IT-203-ATT, line 10. This is the refundable portion of your part-year New York State resident earned income credit.						26
New York City earned income credit (full-year and part-year New York City residents)
27	From Worksheet C, New York City earned income credit, on page 3 of Form IT-215-I, Instructions for Form IT-215. Enter here and on Form IT-201, line 70, or Form IT-203-ATT, line 11 Part-year New York City residents must also complete line 28 below.						27
28	Part-year New York City adjusted gross income Enter the amounts from Worksheet C, lines 6 and 7					28A	28B
Worksheet B
1	New York State tax (from Form IT-201, line 39, or Form IT-203, line 38)						1
2	Resident credit (see instructions)					2
3	Accumulation distribution credit (see instructions)					3
4	Add lines 2 and 3						4
5	Subtract line 4 from line 1. (If line 4 is more than line 1, enter 0.) Enter here and on line 13 on the front of this form						5

How to Complete IT-215

Begin with your federal EIC amount from Form 1040 and Schedule EIC. On IT-215, complete the lines for filing status, residency, and qualifying children. Use Worksheet A to verify earned income, Worksheet B for part-year adjustments, and Worksheet C if computing the NYC EIC. Transfer the final NYS credit to IT-201 line 65 or IT-203 line 61, and the NYC credit to IT-201 line 67 or IT-203 line 63.

Example: You are a full-year NY resident with two qualifying children and a federal EIC of $2,400. Your NYS EIC = 30% × $2,400 = $720. If you lived in NYC the entire year, the additional NYC EIC = 5% × $2,400 = $120. Total refundable credits = $840.

For a part-year resident, compute the total NYS EIC as if full-year, then multiply by your New York resident fraction (NY days ÷ total days) to determine your allowable portion.

Filing requirement: Even if you have no tax liability, file IT-215 to claim your refundable credit. Attach it with your main return and maintain proof of earned income (W-2s, 1099-NEC, etc.).

Common errors: Claiming ineligible children, incorrect filing status, or exceeding the investment income limit. Always ensure federal and NY EIC figures align and your IT-215 line 16 matches the supporting worksheet.

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

Planning & Record-Keeping

Keep federal Schedule EIC and relevant W-2/1099 statements with your records. If you are self-employed, maintain business ledgers showing earned income separate from passive or investment income. Consistency between your federal and state filings is essential.

Part-year residents should retain documentation proving the number of days domiciled in New York (leases, bills, school records) to support their allocation ratio. NYC residents should also verify local residency dates for Worksheet C accuracy.

Review annually whether IT-209 provides a greater benefit than IT-215. In years with high investment income or noncustodial arrangements, the IT-209 credit may exceed the NYS EIC.

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.