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IT-201-I (2025) Page 19 of 41 If you do not owe any sales or use tax, you must enter 0 on line 59. Do not leave line 59 blank. For additional information on when you may owe sales or use tax to New York, see Tax Bulletin, Use Tax for Individuals (including Estates and Trusts) (TB-ST-913). For more information on taxable and exempt goods and services, see Tax Bulletin, Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740). Step 7: Add voluntary contributions Line 60 Do you want to make any voluntary contributions to the funds listed on Form IT-227? • If No, go to line 61. • If Yes, complete Form IT-227 and enter the amount from Part 2, line 1. Submit Form IT-227 with your return. For a detailed description of the funds, see Voluntary contributions on our website (search: IT-227). Your total contributions will reduce your refund or increase your tax payment. You cannot change the amounts you give after you file your return, even if we later adjust your refund or amount owed. Step 8: Enter your payments and credits Line 63: Empire State child credit Do you have at least one qualifying child? (A qualifying child must be less than 17 years old on December 31st of the tax year.) • If No, you do not qualify for this credit. Continue with line 64. • If Yes, review the instructions for Form IT-213, Claim for Empire State Child Credit, to see if you qualify for this credit. If you qualify, complete Form IT-213, and transfer the amount from Form IT-213 to Form IT-201, line 63. Submit Form IT-213 with your return. For more information, see the instructions for Form IT-213. Line 64: New York State and New York City child and dependent care credits Would you qualify to claim the federal child and dependent care credit for 2025 (whether or not you actually claimed it)? • If No, you do not qualify for this credit. Continue with line 65. • If Yes, complete Form IT-216, Claim for Child and Dependent Care Credit, to determine your New York State child and dependent care credit. If you are a New York City resident and your federal adjusted gross income* is $30,000 or less, and you have a qualifying child under four years of age as of December 31, 2025, review the instructions for Form IT-216 to see if you qualify to claim the New York City child and dependent care credit. *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 (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. Transfer the amount from Form IT-216 to Form IT-201, line 64. Submit Form IT-216 with your return. For more information, see the instructions for Form IT-216. Line 65: New York State earned income credit (New York State EIC) Did you claim the federal earned income credit for 2025 on your federal income tax return, or could you have claimed it based on your federal adjusted gross income? • If No, you do not qualify for this credit. Continue with line 66. • If Yes, review the instructions for Form IT-215, Claim for Earned Income Credit, to see if you qualify for this credit. If you qualify, complete Form IT-215 and transfer the amount from Form IT-215 to Form IT-201, line 65. Submit Form IT-215 with your return. If you are a noncustodial parent and have paid child support through a support collection unit, you may be eligible for the noncustodial parent New York State earned income credit (noncustodial EIC). However, you cannot claim both the New York State EIC and the noncustodial EIC. Review the instructions for Form IT-209, Claim for Noncustodial Parent New York State Earned Income Credit, to see if you qualify for this credit. If you qualify, complete Form IT-209 to determine which credit offers the better tax benefit. If you are claiming the New York State EIC, transfer the New York State EIC from Form IT-209 to Form IT-201, line 65, and submit Form IT-209 with your return (do not submit Form IT-215). If you are claiming the noncustodial EIC, see line 66 instructions below. If the IRS is calculating your federal earned income tax credit, write EIC in the box to the left of the money column, and leave the money column blank on line 65. You must complete Form IT-201, lines 67 through 75, but do not complete lines 76 through 80. Complete Form IT-215, lines 1 through 9, and submit it with your return. The Tax Department will calculate your New York State earned income credit and the resulting refund or amount due. If you are due a refund, we will send you the refund along with an explanatory statement. If you owe tax, you will receive a bill that must be paid within 21 days, or by April 15, 2026, whichever is later. Line 66: Noncustodial parent New York State earned income credit (EIC) Did you make child support payments payable through a New York State Support Collection Unit? • If No, you do not qualify for this credit. Go to line 67. • If Yes, review the instructions for Form IT-209 to see if you qualify for this credit. If you qualify, complete Form IT-209 and transfer the credit amount to the appropriate line of Form IT-201. Submit Form IT-209 with your return. Line 67: Real property tax credit Review the instructions for Form IT-214, Claim for Real Property Tax Credit for Homeowners and Renters, to see if you qualify for this credit. If you qualify, complete Form IT-214 and transfer the amount from Form IT-214 to Form IT-201, line 67. Submit Form IT-214 with your return. Line 68: College tuition credit Did you or your spouse or any dependents pay college tuition expenses during 2025? • If No, you do not qualify for this credit. Go to line 69. • If Yes, and you did not claim the college tuition itemized deduction on Form IT-196, complete Form IT-272, Claim for