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Page 14 of 41 IT-201-I (2025) Line 50: Part-year New York City resident tax If you were a New York City resident for only part of 2025, complete Form IT-360.1, Change of City Resident Status. Enter the tax amount on line 50 and submit Form IT-360.1 with your return. For more information see Form IT-360.1-I, Instructions for Form IT-360.1. Line 51: Other New York City taxes Enter the total amount of other New York City taxes from Form IT-201-ATT, Part 3, line 34. 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, calculate on a separate sheet the New York City resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the New York City household credit (if applicable). The spouse that was a part-year New York City resident in 2025 should: 1. Calculate their part-year New York City resident tax on Form IT-360.1. 2. Transfer the combined tax amounts of both spouses from your separate sheet and your spouse’s Form IT-360.1 to line 51. Filing status  only (Married filing separate return)

If your federal adjusted gross income (see Note 4) And the number of dependents (from both returns) listed on Form IT-201,

total from both returns is: 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 48: $ (see Note 2)...................................................... $15,000 $15 30 45 60 75 90 105 15

15,000 ............................................................ 17,500*

13 25 38 50 63 75 88 13

17,500 ............................................................ 20,000*

8 15 23 30 38 45 53 8

20,000 ............................................................ 22,500*

5 10 15 20 25 30 35 5

22,500 .................................................................................... No credit is allowed; do not make an entry on Form IT-201, line 48. New York City household credit table 6 (see Note 5) Use these notes for New York City household credit tables 4 through 6 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 New York State 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. Filing status ,  and 

If your federal adjusted gross income (see Note 1) is: And the number of dependents listed on Form IT-201, item H, plus one

for 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 48: $ (see Note 2) ................................................... $15,000 $30 60 90 120 150 180 210 30

15,000 .......................................................... 17,500* 25 50 75 100 125 150 175 25

17,500 .......................................................... 20,000* 15 30 45 60 75 90 105 15

20,000 .......................................................... 22,500* 10 20 30 40 50 60 70 10

22,500 .................................................................................... No credit is allowed; do not make an entry on Form IT-201, line 48. New York City household credit table 5 Filing status  only (Single)

If your federal adjusted gross income (see Note 1) is:

Over but not over enter on Form IT-201, line 48:

$ (see Note 2) ................................................. $ 10,000 ....................................................... $ 15

10,000 ........................................................... 12,500 ....................................................... 10

12,500 ........................................................... No credit is allowed; do not make an entry on Form IT-201, line 48. New York City household credit table 4