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Page 34 of 41 IT-201-I (2025) Tax computation—New York adjusted gross income of more than $107,650 New York State tax Find your New York State tax by using the correct tax computation worksheet within your filing status (see below). Married filing jointly and qualifying surviving spouse If your New York adjusted gross income (line 33) is more than $107,650, but not more than $25,000,000, and your taxable income (line 38) is $161,550 or less, then you must calculate your tax using this worksheet. 1 Enter your New York adjusted gross income from line 33 ..................................................... 1 2 Enter your taxable income from line 38 ........... 2 3 Multiply line 2 by 5.5% (0.055) (Stop: If the line 1 amount is $157,650 or more, skip lines 4 through 8 and enter the line 3 amount on line 9) ............................................ 3 4 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule .......................................................... 4 5 Subtract line 4 from line 3 ............................... 5 6 Enter the excess of line 1 over $107,650 ........ 6 7 Divide line 6 by $50,000 and round the result to the fourth decimal place .................... 7 8 Multiply line 5 by line 7 .................................... 8 9 Add lines 4 and 8 ............................................ 9

Enter here and on line 39. Tax computation worksheet 1 If your New York adjusted gross income (line 33) is more than $323,200, but not more than $25,000,000, and your taxable income (line 38) is more than $323,200 but not more than $2,155,350, then you must calculate your tax using this worksheet. 1 Enter your New York adjusted gross income from line 33 ..................................................... 1 2 Enter your taxable income from line 38 ........... 2 3 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule ................................................... 3 4 Recapture Base amount ................................. 4 1,140 5 Incremental Benefit amount ............................ 5 2,747 6 Enter the excess of line 1 over $323,200 ........ 6 7 Enter the lesser of line 6 or $50,000 ............... 7 8 Divide line 7 by $50,000 and round the result to the fourth decimal place .................... 8 9 Multiply line 5 by line 8 .................................... 9 10 Add lines 3, 4, and 9 ....................................... 10

Enter here and on line 39. Tax computation worksheet 3 If your New York adjusted gross income (line 33) is more than $161,550, but not more than $25,000,000, and your taxable income (line 38) is more than $161,550 but not more than $323,200, then you must calculate your tax using this worksheet. 1 Enter your New York adjusted gross income from line 33 ..................................................... 1 2 Enter your taxable income from line 38 ........... 2 3 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule ................................................... 3 4 Recapture Base amount.................................. 4 333 5 Incremental Benefit amount............................. 5 807 6 Enter the excess of line 1 over $161,550......... 6 7 Enter the lesser of line 6 or $50,000................ 7 8 Divide line 7 by $50,000 and round the result to the fourth decimal place..................... 8 9 Multiply line 5 by line 8..................................... 9 10 Add lines 3, 4, and 9........................................ 10

Enter here and on line 39. Tax computation worksheet 2 If your New York adjusted gross income (line 33) is more than $2,155,350, but not more than $25,000,000, and your taxable income (line 38) is more than $2,155,350 but not more than $5,000,000, then you must calculate your tax using this worksheet. 1 Enter your New York adjusted gross income from line 33 ..................................................... 1 2 Enter your taxable income from line 38 ........... 2 3 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule ................................................... 3 4 Recapture Base amount ................................. 4 3,887 5 Incremental Benefit amount ............................ 5 60,350 6 Enter the excess of line 1 over $2,155,350 ..... 6 7 Enter the lesser of line 6 or $50,000 ............... 7 8 Divide line 7 by $50,000 and round the result to the fourth decimal place .................... 8 9 Multiply line 5 by line 8 .................................... 9 10 Add lines 3, 4, and 9 ....................................... 10

Enter here and on line 39. Tax computation worksheet 4