NYC-210: Claim for New York City School Tax Credit (2025)

Who files this form

Use Form NYC-210 to claim the New York City school tax credit for 2025 only if:

• You are not required to file a 2025 Form IT-201 or IT-203.
• You lived in New York City for at least part of 2025.

For this credit, New York City includes Brooklyn (Kings County), Bronx, Manhattan (New York County), Staten Island (Richmond County), and Queens.

If you file as single, married filing a separate claim, or a qualifying surviving spouse, you do not qualify if someone can claim you as a dependent on their 2025 federal return. For a married combined claim, you do not qualify if both you and your spouse can be claimed as dependents.

When it's due

For tax year 2025, file your claim as soon as you can after January 1, 2026.

What you'll need

Have the information requested on the form ready:

• Your name, date of birth, and Social Security number. Include your spouse’s information for a combined claim.
• Your mailing address and the New York City residence address that qualifies you for the credit, if different.
• Your county of residence while living in New York City and the number of months you lived there during 2025. For a combined claim, include your spouse’s months of residence too.
• Whether you or, for a combined claim, your spouse can be claimed as a dependent on another taxpayer’s 2025 federal return.
• Your account type, routing number, and account number if choosing direct deposit.

How to file

1. Mark one claim type. For a married combined claim, complete lines 1 through 5. For the other claim types, complete lines 1, 2, and 5, following the form’s stop instructions.
2. Choose direct deposit or a paper check on line 5. If choosing direct deposit, complete line 6.
3. Sign the form. Your spouse must also sign a joint claim.
4. 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. To use the service’s recorded date as proof of filing, you must use a designated service.

Common mistakes

• Using the wrong form: Use NYC-210 only if you are not required to file a 2025 Form IT-201 or IT-203.
• Claiming without New York City residence: Stop if you did not live in one of the five listed counties during any part of 2025.
• Ignoring the dependent rules: Follow the stop instructions at lines 1 and 3 if you or your spouse can be claimed as a dependent.
• Leaving out identifying information: The form says you must enter the required dates of birth and Social Security numbers.
• Missing signatures: The taxpayer must sign, and the spouse must sign a joint claim.

Questions people ask

Can I use this form if I lived in New York City for only part of 2025?

Yes, the form allows part-year residents to claim if they meet the other requirements. Enter the number of months you lived in New York City on line 2.

Can married spouses file a combined claim?

Yes. Select box b and complete lines 1 through 5. Include both spouses’ identifying information and months of New York City residence.

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.

What if my refund funds would go to an account outside the United States?

Mark the box on line 6 indicating that the funds would go to an account outside the U.S.

Where can I get help?

Visit www.tax.ny.gov or call the Personal Income Tax Information Center at 518-457-5181. For automated income tax refund status, call 518-457-5149.

Official sources

• https://www.tax.ny.gov/pdf/current_forms/it/nyc210_fill_in.pdf