IT-209: Claim for Noncustodial Parent New York State Earned Income Credit. (2025)

Who files this form

Use Form IT-209 to claim the noncustodial parent New York State earned income credit for tax year 2025.

To qualify, the form requires you to:

• Be a full-year New York State resident.
• Be age 18 or older as of December 31, 2025.
• Be the parent of a child who did not live with you and was under age 18 on December 31, 2025.
• Have a child support order payable through a New York State Support Collection Unit for at least half of the tax year.
• Have paid at least the amount due for the tax year for every order requiring you to pay child support.
• Have federal adjusted gross income (AGI) below $50,434.
• Have a Social Security number that allows you to work or is valid for federal earned income tax purposes. Your spouse must also meet this requirement if you file jointly.
• Have investment income of no more than $11,950.
• Not be filing federal Form 2555 for foreign earned income.
• Have total earned income greater than zero on line 16.

If your federal filing status is Married filing separately and you meet the requirements to be considered unmarried for earned income credit purposes, line 8 directs you to the instructions.

If you do not meet the requirements on lines 1 through 6 but claimed a federal earned income credit, you may qualify for the regular New York State earned income credit using Form IT-215.

What you'll need

Have the following forms and information available to complete IT-209:

• Form IT-201, including your federal AGI on line 19 and any other amounts requested by IT-209.
• Your Social Security number and your name as shown on your return.
• Information 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 support order.
• Income information: wages, salaries, tips, earned income adjustments, business income or loss, and investment income.
• Federal Form 1040 and Schedule EIC, if you claimed the federal EIC. Schedule B asks for the federal credit amount and information about qualifying children.

The form also refers to Worksheets A, B, and C and EIC tables in its instructions. Those instructions were not provided with 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 Part 1.
2. If you already filed your New York State income tax return, file an amended return to claim the credit.
3. On line 12, choose whether you want the Tax Department to calculate the noncustodial EIC and regular NYS EIC and give you the greater amount.

• 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 were a part-year New York City 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 were a full-year or part-year New York City resident.

1. If you calculate both state credits yourself, compare lines 42 and 43. If line 42 is greater, enter it on Form IT-201, line 65. If line 43 is greater, enter it on Form IT-201, line 66.

You cannot claim both state credits. Enter amounts in whole dollars only.

Common mistakes

• Claiming both state credits. You may claim either the noncustodial EIC or the regular NYS EIC, not both.
• Listing the same children in both places. Children listed on line 34 must not be the same children listed on line 3.
• Missing the amended-return requirement. If you already filed your New York State return, you must file an amended return to claim these credits.
• Claiming the NYC EIC without meeting its requirements. You must have been a full-year or part-year New York City resident and have claimed the federal EIC.
• Checking child-status boxes that do not match federal Schedule EIC. Check the full-time student or person with disability boxes only if you checked Yes in the corresponding box on federal Schedule EIC.

Questions people ask

Can the Tax Department calculate my credit for me?

Yes. Answer Yes on line 12 and complete the lines specified there. The department can calculate the noncustodial EIC and regular NYS EIC and give you the greater amount.

How is the noncustodial EIC calculated?

Schedule A compares two calculations: 20% of the federal EIC with one qualifying child and 2.5 times the federal EIC without a qualifying child. Line 32 uses the greater result.

What if I claimed the federal earned income credit?

The form tells you to calculate both the noncustodial EIC in Schedule A and the regular NYS EIC in Schedule B to see which is more beneficial. You cannot claim both.

Can I claim a New York City earned income credit using this form?

Schedule C covers the NYC EIC. You must have been a full-year or part-year New York City resident and have claimed the federal EIC. Part-year residents must also complete lines 46 and 47.

Official sources

• https://www.tax.ny.gov/pdf/current_forms/it/it209_fill_in.pdf