IT-215: Claim for Earned Income Credit. See Form DTF-215 for recordkeeping suggestions for self-employed persons claiming the earned income credit. (2025)
New York · NY DTF · Used for tax years 2025
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 when applicable, and the amounts used to calculate the state and city credits. Submit it with Form IT
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.
The form gives two initial eligibility checks for 2025:
- You must have claimed the federal earned income credit. If you did not, stop; you do not qualify for these credits.
- Your investment income must not be greater than $11,950. If it is, stop; you do not qualify for these credits.
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 to complete IT-215:
- Form IT-201 or IT-203: You will use amounts from your New York return, including federal adjusted gross income, New York State tax, and the household credit.
- Federal Form 1040: Line 27a provides the federal earned income credit amount.
- Federal Schedule EIC, if you claimed qualifying children: Use the same children's names, Social Security numbers, dates of birth, relationships, and number of months they lived with you. Match any full-time student or disability checkboxes to the federal schedule.
- Income information: The form asks for wages, salaries, tips, earned income adjustments, business income or loss, and an employer identification number, as applicable.
- For part-year New York State residents: The form refers to Form IT-203-ATT, if required, and the part-year resident income allocation worksheet in Form IT-203-I.
The form also refers to Worksheet A and, for New York City residents, Worksheet C in the instructions. Worksheet B is on the back of IT-215.
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.
Common mistakes
- Ignoring the eligibility stop rules: Stop if you did not claim the federal earned income credit or if your investment income is greater than $11,950 for 2025.
- Entering cents: The form requires whole dollars only.
- Listing different 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 that do not match: Mark the full-time student or disability boxes only if you checked Yes in the corresponding box on federal Schedule EIC.
- Skipping Worksheet B: Complete it before continuing past line 12. If Worksheet B, line 4, is more than line 1, enter 0 on line 5.
- Missing part-year resident directions: Lines 18 through 26 apply only to part-year New York State residents claiming the state credit. Follow the stop rules at lines 19 and 21. Round line 25 to four decimal places; it cannot exceed 1.0000.
- Omitting the part-year New York City entry: Part-year New York City residents must also complete line 28.
Questions people ask
Can I claim these credits if I did not claim the federal earned income credit?
No. Line 1 says to stop if you did not claim the federal earned income credit.
What if the IRS is figuring my federal earned income credit?
Answer Yes on line 5 and complete lines 6 through 9. Part-year New York State residents must also complete lines 21, 23, and 24. Part-year New York City residents must also complete line 28. The Tax Department will calculate your New York State and, if applicable, New York City earned income credit.
Is the New York State credit simply 30% of my federal credit?
Line 12 calculates a tentative state credit using a 30% rate. The form then requires Worksheet B and additional calculations to determine the allowable credit.
Do New York City residents have a separate calculation?
Yes. If the IRS is not figuring your federal credit, New York City residents must 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 city residents must also complete line 28.
When do I complete line 17?
Complete line 17 only if you filed your federal return as Married filing joint but are required to file your New York State return as Married filing separate return. The form refers you to the instructions for this calculation.