New York City school tax 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.

The New York City school tax credit is refundable for full-year or part-year New York City residents who cannot be claimed as a dependent on another taxpayer’s federal income tax return; the fixed amount applies when income is $250,000 or less, and the rate reduction amount applies when New York City taxable income is $500,000 or less.

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

Offering 1: fixed amount

New York City school tax credit (fixed amount)

• Availability (owner codes): {"intake": "unknown", "type": "unknown"}

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"
• Stated condition, not checked automatically: "had income of $250,000 or less"

Access route 1.1

• Where: New York State personal income tax return
• How: If you file a New York State personal income tax return, you must claim this credit directly on your return.

Access route 1.2

• Where: Form NYC-210
• How: If you are not required to file a New York State income tax return, you may still claim this credit.
• Url: https://www.tax.ny.gov/pit/ads/efile_addnyc210.htm

Offering 2: rate reduction amount

New York City school tax credit (rate reduction amount)

• Availability (owner codes): {"intake": "unknown", "type": "unknown"}

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"
• Stated condition, not checked automatically: "had New York City taxable income of $500,000 or less"

Access route 2.1

• Where: Income tax return
• How: New York City residents and part-year residents claim this credit directly on their income tax return.

Owner confirmations

• /offerings/0/access/1: sha256:5e114d2523439822cea70fb1b3acc6ad667fffa545430a2ac68bf958a9b0f07a

Evidence

• /name: "### New York City school tax credit (fixed amount)" (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /authority: "## Department of Taxation and Finance" (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /caregiving_effect: "You are entitled to this refundable credit if you:" (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /caregiving_effect: "* 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* had income of $250,000 or less." (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /caregiving_effect: "You are entitled to this refundable credit if you:" (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /caregiving_effect: "* 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* had New York City taxable income of $500,000 or less." (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /offerings/0/summary: "### New York City school tax credit (fixed amount)" (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /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* had income of $250,000 or less." (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /offerings/0/access/0: "* If you file a New York State personal income tax return, you must claim this credit directly on your return.\n* If you are not required to file a New York State income tax return, you may still claim this credit." (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /offerings/0/access/1: "* If you file a New York State personal income tax return, you must claim this credit directly on your return.\n* If you are not required to file a New York State income tax return, you may still claim this credit." (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /offerings/0/access/1: "SeeForm NYC-210, Claim for New York City School Tax Credit, and its instructions." (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /offerings/1/summary: "### New York City school tax credit (rate reduction amount)" (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /offerings/1/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* had New York City taxable income of $500,000 or less." (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)
• /offerings/1/access/0: "New York City residents and part-year residents claim this credit directly on their income tax return." (source, capture afe747132e2a10f74333e1f6083a8cbe4519d9a63174928d9058ca7dd2faa871)