IT-272: Claim for College Tuition Credit or Itemized Deduction - Full-year New York State residents only (2025)
New York · NY DTF · Used for tax years 2025
Form IT-272 is used by full-year New York State residents to claim the college tuition credit or elect the college tuition itemized deduction. It reports eligible students and qualified college tuition expenses and calculates the credit. Submit it with Form IT-201 to claim either
Who files this form
Submit Form IT-272 with Form IT-201 if you are claiming the college tuition credit or college tuition itemized deduction.
This form is for full-year New York State residents. You must not be claimed as a dependent on another taxpayer’s New York State return. If you file jointly, both you and your spouse must have been New York State residents for the entire tax year.
If you were not a full-year resident, you do not qualify for the college tuition credit. You may qualify for the college tuition itemized deduction; the form directs you to the instructions for Form IT-203.
What you'll need
Have the following information available to complete Form IT-272:
- Your name as shown on your return and Social Security number.
- Your spouse’s name and Social Security number, including if you are married and filing separate New York State returns.
- Each eligible student’s name, Social Security number, date of birth, and whether the student is claimed as a dependent on your New York State return.
- The college or university’s name and employer identification number (EIN).
- Whether the expenses were for undergraduate tuition and the amount of qualified college tuition expenses.
If you elect the itemized deduction, the form directs you to Worksheet 1 in the instructions and Form IT-196. It also directs you to Worksheet 2 to compare the tax benefit of the deduction with the credit. Those worksheets are not included in the supplied text.
How to file
Submit Form IT-272 with Form IT-201. The supplied form does not give a mailing address or e-file directions.
- Answer the dependency and full-year residency questions at the top of the form.
- Complete Part 1, entries A through I, for each eligible student. On line I, enter the lesser of the student’s qualified expenses on line H or $10,000. Add all line I amounts, including amounts from additional forms, on line 3.
- If line 3 is less than $5,000, complete Part 2. Your credit is the lesser of line 3 or $200.
- If line 3 is $5,000 or more, complete Part 3. Multiply line 3’s amount, entered on line 6, by 4% to calculate the credit.
- If you did not itemize your New York deductions, enter the credit from line 5 or line 7 on Form IT-201, line 68. If you itemized, continue to Part 4 to choose the credit or deduction.
To elect the itemized deduction, mark line 8 and enter the amount from Worksheet 1, line 5, on Form IT-196. Do not also enter the tuition credit on Form IT-201.
Common mistakes
- Claiming both benefits. You may claim the college tuition credit or the college tuition itemized deduction, but not both.
- Leaving out Form IT-272. You must submit it with your return when claiming either benefit.
- Overlooking the dependency rule. If another taxpayer claims you as a dependent on their New York State return, stop. You do not qualify for either benefit.
- Claiming the credit without full-year residency. If you, or your spouse on a joint return, were not a full-year New York State resident, stop. You do not qualify for the credit.
- Omitting spouse information on separate returns. Married taxpayers filing separate New York State returns must still enter their spouse’s name and Social Security number.
Questions people ask
Can I claim both the tuition credit and the tuition itemized deduction?
No. You must choose one. The form directs you to Worksheet 2 in its instructions to compare the tax benefit.
How much tuition can I enter for each student on line I?
Enter the lesser of the qualified tuition expenses on line H or $10,000.
How is the credit calculated?
If line 3 is less than $5,000, the credit is the lesser of line 3 or $200. If line 3 is $5,000 or more, the credit is 4% of that amount.
What if I paid tuition for more than three eligible students?
The form has space for three students and directs you to the instructions if you are claiming expenses for more than three. Line 3 must include line I amounts from any additional forms.
Where do I report the credit?
If you choose the credit, enter the amount from Form IT-272, line 5 or line 7, on Form IT-201, line 68. Submit Form IT-272 with Form IT-201.