NYC-210: Claim for New York City School Tax Credit (2024)
New York · NY DTF · Used for tax years 2024
Form NYC-210 is used to claim the New York City School Tax Credit for 2024. It reports your claim type, dependent status, months lived in New York City, and refund choice.
Who files this form
Use Form NYC-210 to claim the New York City school tax credit only if you are not required to file a 2024 Form IT-201 or IT-203 and you lived in New York City for at least part of 2024.
For this credit, New York City includes Brooklyn (Kings County), Bronx, Manhattan (New York County), Staten Island (Richmond County), and Queens.
- If you claim as single, married filing separately, or a qualifying surviving spouse, you do not qualify if another taxpayer can claim you as a dependent on their 2024 federal return.
- If you file a married combined claim, you do not qualify if both you and your spouse can be claimed as dependents on another taxpayer’s 2024 federal return.
- A qualifying surviving spouse must meet all conditions referenced in the instructions, including having a dependent child. Those instructions are not included in the supplied text.
When it's due
For tax year 2024, file your claim as soon as you can after January 1, 2025. The supplied form does not state a final filing deadline.
What you'll need
Have the following information ready to complete the form:
- Your name, date of birth, and Social Security number. For a combined claim, include your spouse’s information too.
- Your mailing address, your county of residence while living in New York City, and the qualifying New York City residence address if different from your mailing address.
- Whether you can be claimed as a dependent on another taxpayer’s 2024 federal return, and the same information for your spouse if filing a combined claim.
- The number of months you lived in New York City during 2024, and your spouse’s months if filing a combined claim.
- Your account type, routing number, and account number if choosing direct deposit.
- Date-of-death information, if applicable.
The supplied form does not list supporting documents to attach.
How to file
- Enter your identifying and address information, then mark one type of claim.
- Complete lines 1, 2, and 5 for a single, married separate, or qualifying surviving spouse claim. For a married combined claim, complete lines 1 through 5. Follow the stop directions if you do not qualify.
- Choose direct deposit or a paper check on line 5. If choosing direct deposit, complete line 6.
- Sign and date the form and enter your occupation. Your spouse must also sign and enter their occupation for a joint claim.
Mail your claim to:
NYS TAX PROCESSING
PO BOX 15192
ALBANY NY 12212-5192
You may use a private delivery service instead of the U.S. Postal Service. See Publication 55, Designated Private Delivery Services, for designated services and where to send the form when using one.
The supplied text does not provide e-filing instructions.
Common mistakes
- Using the form when you are required to file Form IT-201 or IT-203 for 2024. The form says to use NYC-210 only if you are not required to file either return.
- Claiming without living in New York City. You must have lived in one of the five listed counties for at least part of 2024.
- Ignoring the dependent-status stop rules. Follow the directions at lines 1 and 3 before continuing.
- Leaving out dates of birth or Social Security numbers. The form specifically requires these entries.
- Overlooking the foreign-account checkbox. If your refund funds would go to an account outside the U.S., mark the box on line 6.
- Relying on a non-designated private delivery service’s recorded date as proof of filing. The form warns that this date cannot be used unless the service is designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance.
Questions people ask
Can I use this form if I lived in New York City for only part of 2024?
Yes, the form allows use by people who lived in New York City for any part of 2024, provided they are not required to file a 2024 Form IT-201 or IT-203 and meet the applicable eligibility rules. Enter the number of months you lived there on line 2.
Can married couples file a combined claim?
Yes. Mark box b and complete lines 1 through 5. Include your spouse’s identifying information, dependent status, and months of New York City residence. Both spouses must sign.
How can I receive my refund?
Choose either direct deposit or a paper check on line 5. For direct deposit, complete the account information on line 6.
Where can I check my refund status?
The form lists an automated income tax refund status line at 518-457-5149.
Where can I get help with the form?
Visit www.tax.ny.gov or call the Personal Income Tax Information Center at 518-457-5181. To order forms and publications, call 518-457-5431.