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Page 12 of 41 IT-201-I (2025) Step 6: Calculate your taxes Line 39 – New York State tax Is line 33 (your New York adjusted gross income) $107,650 or less? • If Yes, find your New York State tax using the 2025 New York State Tax Table (visit www.tax.ny.gov and search: table); or if line 38 is $65,000 or more, use the New York State tax rate schedule below. Enter the tax due on line 39. • If No, see Tax computation – New York adjusted gross income of more than $107,650 below. Line 40: New York State household credit If you marked the Yes box at item C on the front of Form IT-201, you do not qualify for this credit. Continue with line 41. If you marked No, use the appropriate table (1, 2, or 3) and the notes below to determine the amount to enter on line 40. • Filing status  only (Single): Use New York State household credit table 1. • Filing status , , and : Use New York State household credit table 2. • Filing status  only (Married filing separate return): Use New York State household credit table 3. Filing status  only (Single) If your federal adjusted gross income (see Note 1) is over: but not over enter on Form IT-201, line 40:

$ (see Note 2) ........................................................ $ 5,000................................................................... $75

5,000 ................................................................... 6,000................................................................... 60

6,000................................................................... 7,000................................................................... 50

7,000................................................................... 20,000................................................................... 45

20,000................................................................... 25,000................................................................... 40

25,000................................................................... 28,000................................................................... 20

28,000................................................................... No credit is allowed; do not make an entry on Form IT-201, line 40. New York State household credit table 1 Filing status ,  and 

If your federal adjusted gross And the number of dependents listed on Form IT-201, item H, plus one for

income (see Note 1) is: you (and one for your spouse if Married filing joint return) is:

over 7

Over but not

1 2 3 4 5 6 7 (see Note 3)

over Enter on Form IT-201, line 40:

$ (see Note 2) ................. $ 5,000 $90 105 120 135 150 165 180 15

5,000............................ 6,000 75 90 105 120 135 150 165 15

6,000............................ 7,000 65 80 95 110 125 140 155 15

7,000............................ 20,000 60 75 90 105 120 135 150 15

20,000............................ 22,000 60 70 80 90 100 110 120 10

22,000............................ 25,000 50 60 70 80 90 100 110 10

25,000............................ 28,000 40 45 50 55 60 65 70 5

28,000............................ 32,000 20 25 30 35 40 45 50 5

32,000................................................. No credit is allowed; do not make an entry on Form IT-201, line 40. New York State household credit table 2 New York State household credit table 3 (see Note 5)

Filing status  only (Married filing separate return)

And the number of dependents (from both returns) listed on Form IT-201,

item H (Form IT-203, item I) plus one for you and one for your spouse is:

over 7

Over but not 1 2 3 4 5 6 7 (see Note 3)

over Enter on Form IT-201, line 40: $ (see Note 2) .................. $ 5,000 $45 53 60 68 75 83 90 8

5,000 ........................... 6,000 38 45 53 60 68 75 83 8

6,000 ........................... 7,000 33 40 48 55 63 70 78 8

7,000 ........................... 20,000 30 38 45 53 60 68 75 8

20,000 ........................... 22,000 30 35 40 45 50 55 60 5

22,000 ........................... 25,000 25 30 35 40 45 50 55 5

25,000 ........................... 28,000 20 23 25 28 30 33 35 3

28,000 ........................... 32,000 10 13 15 18 20 23 25 3

32,000 .................................................... No credit is allowed; do not make an entry on Form IT-201, line 40. If your federal adjusted gross income (see Note 4) total from both returns is: