IT-219: Credit for New York City Unincorporated Business Tax (2025)
New York · NY DTF · Used for tax years 2025
Form IT-219 calculates the credit for New York City unincorporated business tax. It includes sections for partners, individuals, and beneficiaries, plus a schedule allocating the tax between fiduciaries and beneficiaries of estates or trusts.
Who files this form
Use Form IT-219 to claim the Credit for New York City Unincorporated Business Tax. Submit it with Form IT-201, IT-203, or IT-205.
The form has sections for partners, individuals, and beneficiaries of estates or trusts. It also includes credit calculations for full-year and part-year New York City resident individuals, full-year resident estates or trusts, and part-year resident trusts.
What you'll need
Have the following forms and information available, as applicable:
- Partners: Form NYC-204, including lines 20 and 23 and Schedule C, column I. You also need the partnership’s name, year end, and employer identification number (EIN).
- Individuals: Form NYC-202, line 21, or Form NYC-202S, line 8.
- Beneficiaries: The estate or trust’s name and EIN, and your share of its New York City unincorporated business taxes.
- Taxable income: Form IT-201, IT-360.1, IT-205, or IT-205-A, depending on your residency and filer type.
- Part-year residents completing Worksheet A: The applicable NYC business tax form and income amounts from Form IT-360.1 or IT-205-A.
- Full-year resident individuals: Form IT-201-ATT, lines 32 and 33, and your NYC resident tax less NYC household credit.
- Estates and trusts completing Schedule A: Beneficiary names, addresses, identifying numbers, allocation percentages, and eligible unincorporated business tax amounts.
How to file
Submit Form IT-219 with your return, Form IT-201, IT-203, or IT-205.
Complete the applicable partner, individual, or beneficiary section, then compute the credit in Part 4. Estates and trusts also use Schedule A.
Transfer the credit as directed:
- Part-year NYC resident individuals: Transfer line 11 to Form IT-360.1, line 54.
- Estates and trusts: Transfer line 11 to Form IT-205, line 22.
- Full-year NYC resident individuals: Complete lines 12 through 16 and transfer line 16 to Form IT-201-ATT, line 8.
Common mistakes
- Do not submit IT-219 by itself. The form says to submit it with your return.
- Enter the partner’s percentage on line 4 as a decimal rounded to four decimal places. For example, 17.5% becomes .1750.
- Follow the rounding directions: Worksheet A, line 4, uses four decimal places; Worksheet B, line 5, uses three.
- Stop at line 11 if you are a part-year NYC resident individual or an estate or trust. Lines 12 through 16 are for full-year NYC resident individuals.
- On line 16, enter the lesser of line 11 or line 15, not the larger amount.
Questions people ask
What percentage do I enter on line 10?
If taxable income on line 9 is $42,000 or less, enter 1.000 (100%). If it is more than $42,000 but less than $142,000, complete Worksheet B. If it is $142,000 or more, enter .230 (23%).
Which amount does a part-year resident individual enter on line 6?
Enter the amount from Worksheet A, line 5.
Where does a beneficiary report their share of the taxes?
Enter your share of New York City unincorporated business taxes imposed on the estate or trust on line 7, along with the estate or trust’s name and EIN.
What do fiduciaries enter on line 8?
Enter the amount from Schedule A, the Fiduciary line, column D.