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IT-201-I (2025) Page 21 of 41 If you are a New York City resident or part-year resident and marked No at item C on the front of Form IT-201, use your New York City taxable income (see below) to calculate your credit. Joint returns You must calculate and use the combined New York City taxable income of both spouses: • If both spouses were city residents for all of 2025, use the amount from Form IT-201, line 47. • If both spouses were part-year city residents in 2025, use the amount from Form IT-360.1, line 47. (If each spouse was required to complete a separate Form IT-360.1, combine the line 47 amounts from both forms.) • If only one spouse was a city resident for all of 2025, use a separate sheet to calculate the New York City taxable income of the full-year city resident spouse as if they had filed a separate federal return. If the other spouse was a part-year city resident in 2025, add the amount of their New York City taxable income (from Form IT-360.1, line 47) to the result. All others: • If you were a city resident for all of 2025, use the amount from Form IT-201, line 47. • If you were a part-year city resident in 2025, use the amount from Form IT-360.1, line 47. Line 70: New York City earned income credit (New York City residents only) Did you claim the federal earned income credit for 2025 on your federal return, or could you have claimed it based on your federal adjusted gross income? • If No, you do not qualify to claim this credit. Go to line 71. • If Yes, review the instructions for Form IT-215, Claim for Earned Income Credit, or Form IT-209, Claim for Noncustodial Parent New York State Earned Income Credit, to see if If city taxable income is:

over but not over The credit is: Calculation of NYC school tax credit (rate reduction amount) for married filing jointly  and qualifying surviving spouse  $ 0 $ 21,600 0.171% of taxable income 21,600 500,000 $ 37 plus 0.228% of the excess over $21,600 If city taxable income is:

over but not over The credit is: Calculation of NYC school tax credit (rate reduction amount) for single  and married filing separately  $ 0 $ 12,000 0.171% of taxable income 12,000 500,000 $ 21 plus 0.228% of the excess over $12,000 If city taxable income is:

over but not over The credit is: Calculation of NYC school tax credit (rate reduction amount) for head of household  $ 0 $ 14,400 0.171% of taxable income 14,400 500,000 $ 25 plus 0.228% of the excess over $14,400 you qualify for either credit. If you qualify, complete either Form IT-215 or Form IT-209, and transfer the amount from either Form IT-215 or Form IT-209 to Form IT-201, line 70. Submit Form IT-215 or Form IT-209 with your return. For more information, see the instructions for Form IT-215 or the instructions for Form IT-209. Is the IRS calculating your federal earned income tax credit? 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 70. You must complete Form IT-201, lines 71 through 75, but do not complete lines 76 through 80. The Tax Department will calculate your New York City 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 70a: New York City income tax elimination credit Review the instructions for Form IT-270, New York City Income Tax Elimination Credit, to see if you qualify for this credit. If you qualify, complete Form IT-270 and transfer the credit amount from Form IT-270 to Form IT-201, line 70a. Submit Form IT-270 with your return. Line 71: Other refundable credits Enter the total amount of other refundable credits from Form IT-201-ATT, Part 1, Section D, line 18. Lines 72, 73, and 74: Total New York State, New York City, and Yonkers tax withheld Forms W-2 and IT-2 If you received a federal Form W-2, Wage and Tax Statement: 1. Confirm that your Social Security number on your federal Form W-2 is correct. If there is an error, contact your employer to issue you a corrected form (Form W-2c, Corrected Wage and Tax Statement). 2. Complete Form IT-2, Summary of W-2 Statements, for all federal Forms W-2 (or W-2c) you received. You must complete a W-2 record for each W-2 you receive, even if it does not show any New York State, New York City (NYC), or Yonkers wages or tax withheld. Submit as many Forms IT-2 as you need to report all your W-2s. Foreign income If you received foreign income but did not receive a federal Form W-2, you must complete Form IT-2. Form IT-1099-R If you had New York State, New York City, or Yonkers tax withheld from annuities, pensions, retirement pay, or IRA payments, you must complete Form IT-1099-R, Summary of Federal Form 1099-R Statements. Submit as many Forms IT-1099-R as you need to report all the Forms 1099-R you received. Enter on the appropriate line your total New York State, New York City, and Yonkers tax withheld from any of the following: • Form IT-2, Summary of W-2 Statements • Form IT-1099-R, Summary of Federal Form 1099-R Statements • Form 1099-G, Certain Government Payments