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IT-201-I (2025) Page 17 of 41 • services performed by a church employee if the church or other qualified church-controlled organization has a certificate in effect electing an exemption from employer Social Security and Medicare taxes; and • qualified services performed by a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. If your net earnings from self-employment are not subject to federal self-employment tax (for example, nonresident noncitizens), use federal Schedule SE (Form 1040) to calculate your net earnings from self-employment as if they were subject to the tax. Note: In determining if the exclusion under IRC § 1402(a)(13) applies, an individual shall not be considered a limited partner if they directly, or indirectly, take part in the control, or participate in the management or operations of the partnership such that they are not a passive investor, regardless of their title or characterization in a partnership or operating agreement. In this case, you must include the distributive share from such partnership in your net earnings from self-employment [Tax Law § 800(e)]. Line 54c: MCTMT for Zone 1 Multiply the amount on line 54a by 0.60% (0.0060). Line 54d: MCTMT for Zone 2 Multiply the amount on line 54b by 0.34% (0.0034). Example: You have net earnings from self-employment totaling $110,000 in the MCTD with $40,000 allocated to Zone 1, and $70,000 allocated to Zone 2. The amount allocated to Zone 1, $40,000, is exempt from the MCTMT since it is less than the $50,000 threshold. However, the amount allocated to Zone 2, $70,000, exceeds the $50,000 threshold. Therefore, you calculate your MCTMT as follows: • $70,000 (amount allocated to Zone 2) x 0.0034 (Zone 2 rate) = $238 (amount entered on line 54d) Example: You have net earnings from self-employment totaling $110,000 in the MCTD with $53,000 allocated to Zone 1, and $57,000 allocated to Zone 2. The net earnings allocated to both zones exceed the $50,000 threshold. Therefore, you calculate your MCTMT as follows: • $53,000 (amount allocated to Zone 1) x 0.0060 (Zone 1 rate) = $318 (amount entered on line 54c) • $57,000 (amount allocated to Zone 2) x 0.0034 (Zone 2 rate) = $194 (amount entered on line 54d) • $318 + $194 = $512 (amount entered on line 54e) Line 55: Yonkers resident income tax surcharge If you were a resident of Yonkers, did you enter an amount that is more than 0 on line 46? • If No, go to line 56. • If Yes, complete the Yonkers worksheet below and enter the amount from line o on line 55. If you are filing jointly (filing status ) and only one spouse was a Yonkers resident and the other spouse was a Yonkers nonresident for all of 2025: 1. Enter special condition code Y1 on Form IT-201, Item G. 2. Calculate on a separate sheet the Yonkers resident income tax surcharge on the New York State tax of the Yonkers resident as if you had filed separate federal returns. 3. Enter the amount calculated on line 55. 4. Write the name and Social Security number of the Yonkers resident and Yonkers resident income tax surcharge on that sheet. 5. Submit that sheet with your return. Line 56: Yonkers nonresident earnings tax If you were not a resident of Yonkers, did you earn wages there? • If No, go to line 57. • If Yes, complete Form Y-203, Yonkers Nonresident Earnings Tax Return. Enter the amount of tax on line 56 and submit Form Y-203 with your return. a Amount from line 46....................................... a b Amount from Form IT-213, Claim for

Empire State Child Credit, line 9.................... b c Amount from Form IT-214, Claim for Real

Property Tax Credit, line 20............................ c d Amount from Form IT-216, Claim for Child

and Dependent Care Credit, line 14

(New York filing status  taxpayers,

see instructions for Form IT-216)................... d e Amount from Form IT-215, Claim for Earned

Income Credit, line 16 (New York filing

status  taxpayers transfer the amount from Form IT-215, line 17).............................. e f Amount from Form IT-209, Claim for

Noncustodial Parent New York State Earned

Income Credit, line 32 or, if an amount is

entered on line 42, the larger of line 32 or

line 42............................................................. f g If you elected to claim the college tuition

credit, the amount from Form IT-272, Claim

for College Tuition Credit or Itemized

Deduction, line 5 or 7, whichever applies....... g h Total from lines 69 and 69a from Form IT-201. h i Amount from Form IT-201-ATT, Other Tax

Credits and Taxes, line 13.............................. i j Add lines b through i ...................................... j k STAR reconciliation amount (Form IT-119,

line 3) ............................................................. k l Subtract line k from line j................................ l m Subtract line l from line a ............................... m n Yonkers resident tax rate (16.75%)................ n 0.1675 o Multiply line m by line n. Enter this amount

on Form IT-201, line 55 ................................. o Yonkers worksheet