Form IT-272: Claim for College Tuition Credit or Itemized Deduction (2026)

Last reviewed: 2025-10-29

Use the New York Tax Form Calculator Form IT-272 — Claim for College Tuition Credit or Itemized Deduction 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-272 is used by full-year New York State residents who paid qualified undergraduate tuition expenses for themselves, their spouse, or a dependent during the tax year. The form allows you to elect either a refundable college tuition credit of up to $400 per eligible student or a college tuition itemized deduction up to $10,000 per eligible student. You cannot claim both for the same student.

To claim the credit or deduction, gather your tuition bills (net of scholarships/grants) and verify the enrolled student meets the eligibility rules. Submit the completed IT-272 with your resident return (Form IT-201).

1. Eligibility: You (and your spouse, if filing jointly) must have been a resident of New York State for the full tax year. The eligible student must be an undergraduate enrolled at a qualified institution and you (or your spouse/dependent) must have paid the tuition. If you are claimed as a dependent on another person’s New York return, you cannot claim this credit or deduction.
2. Credit vs. Deduction: The tuition credit is limited to $400 per eligible student and is refundable. The itemized deduction is limited to $10,000 per eligible student and reduces your New York taxable income rather than tax directly. Choose the option providing the greater benefit.
3. Qualified expenses: Only tuition for undergraduate enrollment or attendance qualifies. Room, board, books, supplies, equipment, or graduate-level tuition do not qualify. Scholarships, grants or employer reimbursement reduce the expense eligible for credit/deduction.
4. Nonresidents / Part-year residents: If you are a nonresident or part-year resident of New York, you are not eligible for the tuition credit. You may, however, elect the itemized deduction via Form IT-203-B, the Income Allocation and College Tuition Itemized Deduction Worksheet.
5. Documentation and filing: Complete Form IT-272, list each eligible student in Part 1 (up to three; attach a separate list for more), compute your credit or deduction via the worksheets, and attach the form to your IT-201. Keep your tuition bills and eligibility documentation in your records.

Calculation Process

Step 1 – List each eligible student in Part 1 of IT-272, entering name, SSN, date of birth, institution EIN, and qualified tuition expense (or the lesser of that expense and $10,000 per student). Step 2 – Sum qualified tuition expenses and proceed to compute the credit or, if electing the deduction, compute via the worksheet in Part 4. The credit is up to $400 per student; the deduction is up to $10,000.

Example: You paid $8,000 in tuition for your dependent undergraduate student. Since your expenses are below $10,000, you may claim the credit of up to $400. Alternatively, if you itemize and that $8,000 deduction yields greater tax savings than the $400 credit, you may elect the deduction. Make the election on IT-272 Part 4 and transfer the amount to schedule itemised deduction lines.

Step 3 – On your New York resident return (IT-201), carry the credit amount from IT-272 line 5 or line 7 to the line indicated for tuition credit. If you elected the deduction, include the amount on your New York itemized deductions schedule. Ensure you retain supporting tuition statements in your files.

Step 4 – If after filing you receive a tuition refund, scholarship or other reimbursement for the expenses claimed, you must file Form IT-201-X and an amended IT-272 for the year claimed to reduce or eliminate the benefit previously taken.

Audit Considerations: Common issues include claiming expenses for graduate-level programs, using 1098-T statements without verifying undergraduate qualification, claiming students not listed as dependents or residents, or electing deduction when eligibility was for credit only. Invalid elections or unsupported expenses often trigger adjustments by the NY DTF.

Planning & Record-keeping Advice

At the beginning of the year, monitor your number of eligible students and tuition expense levels. If you anticipate multiple students with high tuition costs, consider whether the credit or the deduction provides greater benefit. Run pro-forma calculations before year-end.

If you expect to switch from credit to deduction, ensure you keep detailed tuition invoices, payment records, scholarship/reimbursement records, and the student’s enrollment status in the academic records. Graduates or non-matriculated students may disqualify the expense.

Before year-end, verify your full-year residency status in New York. If you will become a part-year resident, you may lose eligibility for the credit and rely only on the deduction via IT-203-B. Document your residential dates clearly (lease, employment, school records) to support any residency allocation.

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Important Notes

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