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Page 2 of 3 IT-215-I (2025) instructions for Forms IT-201 or IT-203 to determine your filing status. You and your spouse may agree to split the total amount on line 16 however you choose, but the combined amount of both spouses’ New York State credits cannot exceed the amount on line 16. Enter on line 17, the portion of the credit you are claiming and follow the line 16 instructions applicable to your resident status for where to enter the credit on your return. Part-year New York State residents only Lines 18 through 26: For the amounts to enter on these lines, see Form IT-203 or Form IT-203-ATT, Other Tax Credits and Taxes, or their instructions (Form IT-203-I). Line 23: If this amount is less than zero, stop; you have no New York State EIC available to be refunded. Line 25: Divide line 23 by line 24 and round the result to the fourth decimal place (do not enter more than 100% (1.0000) even if your actual result is more than 100%). If the amount on line 24 is less than zero, but the amount on line 23 is more than zero, enter 100%. If the result is zero percent (0%), you have no New York State EIC available to be refunded. Do not complete line 26. Line 26: If line 25 is greater than 0%, multiply line 22 by line 25. Enter this amount on Form IT-203-ATT, line 10, and submit Form IT-215 with your Form IT-203. Instructions for completing Worksheet B Line 2: Enter the amount from Form IT-112-R, New York State Resident Credit, line 30, or Form IT-112-C, New York State Resident Credit for Taxes Paid to a Province of Canada, line 46. Line 3: Enter the amount of your available accumulation distribution credit. This amount may be greater than your accumulation distribution credit claimed on Form IT-201-ATT, Other Tax Credits and Taxes, line 1, or Form IT-203-ATT, line 2. New York City earned income credit To determine the amount of your New York City earned income credit, use the worksheets below. Online users only The worksheets below are interactive calculators. To use the calculators: 1. In the yellow highlighted fields, enter the amounts requested in the instructions for each line. 2. Once you have correctly entered your information, select Calculate. 3. If you need to start over, select Reset. 4. When finished, continue to Worksheet C, New York City earned income credit. (continued) 1. Enter the amount from Form IT-201, line 33 or Form IT-203, line 32, New York adjusted gross income .................. 1. 2. Enter the appropriate dollar amount from the NYC EIC rate table below for your NYAGI (if applicable) ...................... 2. 3. Subtract line 2 from line 1 ..................... 3. 4. Multiply line 3 by .00002 (round the result to four decimal places) ................ 4. 5. Enter the decimal from the NYC EIC rate table (if applicable).......................... 5. 6. Subtract line 4 from line 5 or enter the decimal from the NYC EIC rate table. Also enter on Worksheet C, line 2 ......... 6. Note: Lines 2-5 may be blank for certain income ranges. NYC EIC rate worksheet