IT-209: Claim for Noncustodial Parent New York State Earned Income Credit. (2024)

Who files this form

Use Form IT-209 to claim the noncustodial parent New York State earned income credit for 2024. The form lists these eligibility requirements:

• You were a full-year New York State resident.
• You were age 18 or older on December 31, 2024.
• You were the parent of a child who did not live with you and was under age 18 on December 31, 2024.
• You had a child support order payable through a New York State Support Collection Unit for at least half the tax year.
• You paid at least the amount of child support due for every order requiring you to make payments for the tax year.
• Your federal adjusted gross income (AGI), from Form IT-201, line 19, was less than $49,084.
• You, and your spouse if filing jointly, have Social Security numbers that allow you to work or are valid for federal earned income tax purposes.
• You are not filing federal Form 2555.
• Your investment income was not greater than $11,600.
• Your total earned income on line 16 is greater than zero.

Line 8 directs certain taxpayers whose federal filing status is Married filing separately to see the instructions. Those instructions are not included in the supplied text.

If you claimed a federal earned income credit, calculate both the noncustodial credit and the regular New York State earned income credit on this form to find which is more beneficial. You cannot claim both.

What you'll need

Have these forms and details available, as applicable:

• Form IT-201: IT-209 uses your federal AGI, tax, and household credit amounts from this return.
• Your Social Security number and the name or names shown on your return.
• Details for up to three children who did not live with you: name, Social Security number, relationship, and date of birth.
• Child support information: whether your order was payable through a New York State Support Collection Unit for at least half the year, and whether you paid at least the amount due under every order.
• Income information: wages, earned income adjustments, business profit or loss, and investment income.
• Federal Form 1040 and Schedule EIC, if applicable: Schedule B asks for the federal credit amount and information about qualifying children claimed on federal Schedule EIC.

The form also refers to Worksheets A, B, and C and EIC tables in the instructions. Those instructions are not included in the supplied text.

How to file

Submit Form IT-209 with Form IT-201. The supplied form does not give a mailing address or e-file directions.

1. Complete the eligibility questions in Schedule A.
2. On line 12, choose whether the Tax Department should calculate your noncustodial credit and regular New York State earned income credit and give you the greater amount. Follow the line-completion directions for your choice.
3. If calculating the credits yourself, complete the applicable schedules and worksheets. Enter whole-dollar amounts only.
4. If the regular New York State credit on line 42 is greater than the noncustodial credit on line 43, enter it on Form IT-201, line 65. If line 43 is greater, enter that amount on Form IT-201, line 66.
5. If claiming the New York City credit, enter the line 45 amount on Form IT-201, line 70. Part-year city residents must also complete lines 46 and 47.

If you already filed your New York State income tax return, you must file an amended return to claim these credits.

Common mistakes

• Claiming both state credits: You may claim either the noncustodial credit or the regular New York State earned income credit, not both.
• Ignoring a stop instruction: A No answer on any of lines 1 through 6 means you do not qualify for the noncustodial credit. Zero or negative earned income on line 16 also disqualifies you.
• Listing the same children twice: Children listed on Schedule B, line 34, must not be the children listed on Schedule A, line 3.
• Checking unsupported child-status boxes: Check the full-time student or person-with-disability boxes only if you checked Yes in the corresponding box on federal Schedule EIC.
• Claiming the city credit without meeting its requirements: You must have been a full-year or part-year New York City resident and have claimed the federal earned income credit.

Questions people ask

Can the Tax Department calculate the credit for me?

Yes. Check Yes on line 12 and complete lines 13 through 17. Also complete lines 33 and 34 if you claimed the federal earned income credit, and lines 46 and 47 if you were a part-year New York City resident.

What if I already filed my state return?

You must file an amended return to claim the noncustodial, regular New York State, or New York City earned income credit.

What if I answer No to one of lines 1 through 6?

You do not qualify for the noncustodial credit. However, if you claimed a federal earned income credit, you may be eligible for the regular New York State earned income credit on Form IT-215.

Can a part-year New York City resident claim the city credit?

The form allows the city credit for full-year and part-year city residents who claimed the federal earned income credit. Part-year residents must also complete lines 46 and 47.

Official sources

• https://www.tax.ny.gov/pdf/2024/inc/it209_2024_fill_in.pdf