Part-year Residents

Enter the number of dependent children under age 13, dependents age 65 or over (as of December 31, 2025), and disabled dependents or spouse on Form 1-NR/PY, Line 50a.

Multiply Line 50a by $440.

Enter the result on Form 1-NR/PY, Line 50b.

Multiply Line 50b by Line 3.

Enter the result on Form 1-NR/PY, Line 50.