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New York City household credit

Generated from the gc-benefits catalog. It lists what the owner record states. It is not an eligibility decision; confirm current rules with the program.

New York City income tax credits can reduce the amount of tax you owe.

  • Owner record: ny/new-york-city-household-credit
  • Jurisdiction code: NY
  • Frame: household
  • Review by: 2026-11-13
  • Authority: New York State Department of Taxation and Finance

Offering 1: tax_credit

Non-refundable credit for eligible full-year or part-year New York City residents.

  • Availability (owner codes): {"intake": "unknown", "type": "unknown"}
  • Amounts (as stated by the owner): [{"description": "Single: up to $15. Married filing jointly, head of household with qualifying person, and qualifying surviving spouse: based on the number of dependents listed on Form IT-201, item H (Form IT-203 item I) plus one for you (and one for your spouse if Married filing joint return); calculate using the applicable New York City household credit table."}]

Conditions:

  • All of these:
  • Stated condition, not checked automatically: "were a full-year or part-year New York City resident"
  • Stated condition, not checked automatically: "cannot be claimed as a dependent on another taxpayer's federal income tax return"
  • Any one of these:
    • Stated condition, not checked automatically: "Single — Federal adjusted gross income of $12,500 or less"
    • Stated condition, not checked automatically: "Married filing jointly — Federal adjusted gross income of $22,500 or less"
    • Stated condition, not checked automatically: "Head of household with qualifying person — Federal adjusted gross income of $22,500 or less"
    • Stated condition, not checked automatically: "Qualifying surviving spouse — Federal adjusted gross income of $22,500 or less"
    • Stated condition, not checked automatically: "Married filing separately — See instructions for Form IT-201 or instructions for Form IT-360.1."

Access route 1.1

  • Where: Full-year New York City residents
  • How: Claim this credit directly on Form IT-201, Resident Income Tax Return.
  • Url: https://www.tax.ny.gov/pit/ads/efile_addit201.htm

Access route 1.2

  • Where: Part-year New York City residents
  • How: Complete Form IT-360.1, Change of City Resident Status, and attach it to your return.
  • Url: https://www.tax.ny.gov/pdf/current_forms/it/it360_1_fill_in.pdf

Owner confirmations

  • /offerings/0/summary: sha256:4b38af129513d263c039a0c1ee705576d487aa651f7a500958d7574d5ef4479a

Evidence

  • /name: "### New York City household credit" (source, capture 019ffa830f82a0c1ec390517104a2ec5067dea4b75515f52a2222cee305dfda5)
  • /caregiving_effect: "Are you a full-year or part-year New York City resident? New York offers several income tax credits that can reduce the amount of tax you owe." (source, capture 019ffa830f82a0c1ec390517104a2ec5067dea4b75515f52a2222cee305dfda5)
  • /offerings/0/summary: "You are entitled to this non-refundable credit if you:" (source, capture 019ffa830f82a0c1ec390517104a2ec5067dea4b75515f52a2222cee305dfda5)
  • /offerings/0/rules: "* were a full-year or part-year New York City resident,\n* cannot be claimed as a dependent on another taxpayer's federal income tax return, and\n* meet the income limitations for your filing status below:" (source, capture 019ffa830f82a0c1ec390517104a2ec5067dea4b75515f52a2222cee305dfda5)
  • /offerings/0/rules: "Income limitations| Filing status | Federal adjusted gross income | Credit amount |\n| --- | --- | --- |\n| Single | $12,500 or less | up to $15 |\n| Married filing jointly Head of household with qualifying person Qualifying surviving spouse | $22,500 or less | based on the number of dependents listed on Form IT-201, item H (Form IT-203 item I) plus one for you (and one for your spouse if Married filing joint return). To calculate your credit see the New York City household credit table 5 in the instructions for Form IT-201, or the New York City household credit table 2 in the instructions for Form IT-360.1. |\n| Married filing separately | See instructions for Form IT-201 or instructions for Form IT-360.1. | |" (source, capture 019ffa830f82a0c1ec390517104a2ec5067dea4b75515f52a2222cee305dfda5)
  • /offerings/0/amounts: "Income limitations| Filing status | Federal adjusted gross income | Credit amount |\n| --- | --- | --- |\n| Single | $12,500 or less | up to $15 |\n| Married filing jointly Head of household with qualifying person Qualifying surviving spouse | $22,500 or less | based on the number of dependents listed on Form IT-201, item H (Form IT-203 item I) plus one for you (and one for your spouse if Married filing joint return). To calculate your credit see the New York City household credit table 5 in the instructions for Form IT-201, or the New York City household credit table 2 in the instructions for Form IT-360.1. |\n| Married filing separately | See instructions for Form IT-201 or instructions for Form IT-360.1. | |" (source, capture 019ffa830f82a0c1ec390517104a2ec5067dea4b75515f52a2222cee305dfda5)
  • /offerings/0/access/0: "Full-year New York City residents claim this credit directly on Form IT-201, Resident Income Tax Return. Part-year New York City residents must complete Form IT-360.1, Change of City Resident Status, and attach it to their return." (source, capture 019ffa830f82a0c1ec390517104a2ec5067dea4b75515f52a2222cee305dfda5)
  • /offerings/0/access/1: "Full-year New York City residents claim this credit directly on Form IT-201, Resident Income Tax Return. Part-year New York City residents must complete Form IT-360.1, Change of City Resident Status, and attach it to their return." (source, capture 019ffa830f82a0c1ec390517104a2ec5067dea4b75515f52a2222cee305dfda5)