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IT-201-I (2025) Page 13 of 41 Line 41: Resident credit Did you have income from sources outside New York State and pay income tax to another state, a local government of another state, the District of Columbia, or to a province of Canada? • If No, go to line 42. • If Yes, complete Form IT-112-R, New York State Resident Credit, and, if applicable, Form IT-112-C, New York State Resident Credit for Taxes Paid to a Province of Canada. Enter the total amount of resident credit on line 41 and submit either form or both forms with your return. Line 42: Other New York State nonrefundable credits If you are claiming any nonrefundable credits, complete the appropriate credit forms and Form IT-201-ATT. Transfer the total amount of nonrefundable credits to line 42. You must submit the completed credit forms and Form IT-201-ATT with your return. Line 45: Net other New York State taxes If you are subject to any other taxes, complete the appropriate forms and Part 2 of Form IT-201-ATT. Transfer the total amount from Form IT-201-ATT, line 30 Net other New York State taxes, to line 45. You must submit the completed forms and Form IT-201-ATT with your return. Line 47: New York City taxable income (NYC full-year residents only; part-year residents, see line 50) Did you contribute to the New York Charitable Gifts Trust Fund in one or more of the following accounts: • Health Charitable Account; or • Elementary and Secondary Education Account; and did you claim an itemized deduction for that contribution on Form IT-196? • If No, enter the line 38 amount on line 47. • If Yes, complete the Line 47 worksheet below. Line 47a: New York City resident tax (NYC full-year residents only; part-year residents, see line 50) Is line 47 (your New York City taxable income) less than $65,000? • If Yes, find your New York City resident tax using the 2025 New York City Tax Table. Enter the tax on line 47a. • If No, find your New York City resident tax using the New York City tax rate schedule below. Enter the tax on line 47a. Joint returns If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2025, do not enter an amount here. See the instructions for line 51. Line 48: New York City household credit (NYC residents only) If you marked the Yes box at item C on the front of Form IT-201, you do not qualify for this credit and should go to line 49. If you marked No, use the appropriate table (4, 5, or 6) and accompanying notes to determine the amount to enter on line 48. Joint returns If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2025, do not enter an amount here. See the instructions for line 51. • Filing status  only (Single): Use New York City household credit table 4. • Filing status , , and : Use New York City household credit table 5. • Filing status  only (Married filing separate return): Use New York City household credit table 6. 1 New York adjusted gross income (Form IT-201, line 33) ............................................................. 1 2 Amount of contributions to Charitable Gifts Trust Fund accounts ........................................ 2 3 New York City adjusted gross income, add lines 1 and 2 .................................................... 3 4 Enter your itemized deduction amount (Form IT-201, line 34) ...................................... 4 5 Subtract line 4 from line 3 ................................ 5 6 Dependent exemptions (Form IT-201, line 36) . 6 7 New York City taxable income. Subtract line 6 from line 5. Enter here and on Form IT-201, line 47 ........................................ 7 Line 47 worksheet Use these notes for New York State household credit tables 1 through 3 Note 1 For most taxpayers, federal adjusted gross income is the amount from Form IT-201, line 19. However, if on Form IT-201 you entered special condition code A6 (for Build America Bond interest), your federal adjusted gross income is the line 19 amount minus any Build America Bond interest that was included in the line 19 amount. Note 2 This amount could be 0 or a negative amount. Note 3 For each individual over 7, add the amount in this column to the column 7 amount. Note 4 For most taxpayers, federal adjusted gross income is the amount from Form IT-201, line 19 (or Form IT-203, line 19, Federal amount column). However, if on your NYS returns you or your spouse entered special condition code A6 (for Build America Bond interest), federal adjusted gross income is the line 19 amount minus any Build America Bond interest that was included in the line 19 amount. If your spouse was not required to file a New York State return, use your spouse’s federal adjusted gross income as reported on their federal return (minus any Build America Bond interest included in that amount). Note 5 The credit amounts have been rounded.