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IT-215-I (2025) Page 3 of 3 1 Enter the amount from Form IT-215, line 10 .................................................................................................. 1 2 Enter the decimal from line 6 of the NYC EIC rate Worksheet ...................................................................... 2 3 Allowable NYC EIC (multiply line 1 by line 2) .................................................................................................... 3
Enter the line 3 amount on Form IT-215, line 27; and on Form IT-201, line 70. • If your New York City filing status is Married filing separate return, also complete line 4.
• Part-year New York City residents must also complete lines 5 through 9. 4 If your New York City filing status is Married filing separate return, the NYC EIC credit on
line 3 above can be divided between spouses in any manner you wish.
Enter on line 4 the amount of credit you are claiming. ........................................................................ 4
• Part-year New York City residents must also complete lines 5 through 9.
• All others enter the line 4 amount on Form IT-215, line 27, and on Form IT-201, line 70. 5 NYC EIC (from line 3 or line 4) .......................................................................................................................... 5 6 Enter the amount from Form IT-360.1, line 20, Column B; also
enter this amount on Form IT-215, line 28B ......................................... 6 7 Enter the amount from Form IT-360.1, line 20, Column A; also
enter this amount on Form IT-215, line 28A .......................................... 7 8 Divide line 6 by line 7 (round the result to four decimal places; cannot exceed 1.000)............................................. 8 9 Part-year NYC resident EIC (multiply line 5 by line 8). Enter this amount on
Form IT-215, line 27; and on Form IT-201, line 70, or on Form IT-203-ATT, line 11. ............................. 9
Also complete line 28 on Form IT-215. Part-year New York City residents only: If your filing status is Married filing joint return and you and your spouse had different New York City periods of residency, and you each filed a separate Form IT-360.1, Change of City Resident Status, enter both of your combined amounts on line 6 and line 7. Worksheet C New York City earned income credit If your NYAGI is (IT-201 filers line 33/IT-203 filers line 32) Line 2 amount Line 5 amount Line 6 amount Equal to or over But under $5,000 Skip lines 2-5 .30 $5,000 $7,500 $4,999 .30 $7,500 $15,000 Skip lines 2-5 .25 $15,000 $17,500 $14,999 .25 $17,500 $20,000 Skip lines 2-5 .20 $20,000 $22,500 $19,999 .20 $22,500 $40,000 Skip lines 2-5 .15 $40,000 $42,500 $39,999 .15 $42,500 Skip lines 2-5 .10 NYC EIC rate table