IT-215: Claim for Earned Income Credit. See Form DTF-215 for recordkeeping suggestions for self-employed persons claiming the earned income credit. (2024)
New York · NY DTF · Used for tax years 2024
Form IT-215 is used to claim the New York State and New York City earned income credits. It reports income, the federal earned income credit claimed, qualifying child information, and calculations for the state and city credits. Submit it with Form IT-201 or IT-203.
Who files this form
Use Form IT-215 to claim the New York State or New York City earned income credit. Submit it with Form IT-201 or IT-203.
For tax year 2024, the form says you do not qualify for these credits if:
- You did not claim the federal earned income credit.
- Your investment income is greater than $11,600.
The form includes separate calculations for part-year New York State residents and for full-year and part-year New York City residents.
What you'll need
Have these forms and details available, as applicable:
- Your federal Form 1040: IT-215 asks for the federal earned income credit from line 27.
- Your New York Form IT-201 or IT-203: You will need amounts for adjusted gross income, New York State tax, and the household credit.
- Federal Schedule EIC and qualifying child details: Names, Social Security numbers, dates of birth, relationships, and the number of months each child lived with you.
- Worksheet A in the IT-215 instructions: Line 6 uses its wages, salaries, and tips amount.
- Business income or loss, earned income adjustments, and employer identification number information, if applicable.
- For part-year New York State residents: Form IT-203-ATT, if required, and the Part-year resident income allocation worksheet in Form IT-203-I.
- For New York City residents: Worksheet C in the IT-215 instructions.
How to file
Submit Form IT-215 with Form IT-201 or IT-203. The supplied form text does not give a mailing address or e-file directions.
- Enter your name as shown on your return and your Social Security number. Use whole dollars only.
- Answer the eligibility and qualifying-child questions on lines 1 through 4.
- If the IRS is not figuring your federal earned income credit, complete lines 6 through 17. Complete Worksheet B on the back before continuing to line 13.
- Part-year New York State residents also complete lines 18 through 26, following the printed stop instructions.
- New York City residents complete Worksheet C in the instructions. Enter its result on line 27 and on Form IT-201, line 70, or Form IT-203-ATT, line 11. Part-year New York City residents also complete line 28.
If the IRS is figuring your federal credit, follow the special directions in line 5 instead.
Common mistakes
- Entering cents: The form requires whole dollars only.
- Listing different qualifying children: List up to three of the same children claimed on federal Schedule EIC. If you claimed more than three, the form directs you to the instructions.
- Checking child-status boxes incorrectly: Mark the full-time student or person with disability box only if you checked Yes in the corresponding box on federal Schedule EIC.
- Skipping Worksheet B: Complete it before continuing to line 13.
- Completing line 17 when it does not apply: Use it only if you filed a joint federal return but must file a separate New York State return.
- Ignoring part-year calculation limits: Follow the stop instructions at lines 19 and 21. Round line 25 to four decimal places; it cannot exceed 1.0000.
- Missing line 28: Part-year New York City residents must complete it.
Questions people ask
Can the Tax Department calculate my New York earned income credit?
Yes, if the IRS is figuring your federal earned income credit. Check Yes on line 5 and complete lines 6 through 9. Part-year New York State residents also complete lines 21, 23, and 24. Part-year New York City residents also complete line 28. The Tax Department will calculate your state credit and, if applicable, your city credit.
What New York State credit rate is printed on the form?
The rate is 30%. Line 12 multiplies the federal earned income credit on line 10 by 30% to calculate the tentative state credit. The form then includes further calculations to determine the allowable credit.
What if I did not claim qualifying children on federal Schedule EIC?
Answer No on line 4 and continue to line 5.
Where do I enter the part-year New York City income amounts?
Enter the amounts from Worksheet C, lines 6 and 7, on Form IT-215, lines 28A and 28B.