If you paid: And you: Then you can deduct on your separate New York State return: medical expenses paid with funds deposited in a joint checking account in which you and your spouse have an equal interest half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. state income tax file any other separate state income tax return the state income tax you alone paid during the year. file a joint state income tax return (other than New York State) and you and your spouse are jointly and individually liable for the full amount of the state income tax the state income tax you alone paid during the year. file a joint state income tax return (other than New York State) and you are liable for only your own share of state income tax the smaller of: • the state income tax you alone paid during the year, or • the total state income tax you and your spouse paid during the year multiplied by a fraction. The numerator of the fraction is your gross federal income and the denominator is your combined federal gross income. property tax paid the tax on property held as tenants by the entirety the property tax you alone paid. mortgage interest paid the interest on a qualified home held as tenants by the entirety the mortgage interest you alone paid. casualty loss have a casualty loss on a home you own as tenants by the entirety half of the loss, subject to the deduction limits. Neither spouse may report the entire casualty loss. Department of Taxation and Finance Instructions for Form IT-196 New York Resident, Nonresident, and Part-Year Resident Itemized Deductions IT-196-I Table 1 – New York State itemized deductions on separate New York State income tax returns General information Beginning with tax year 2018, you can choose to itemize your deductions for New York State income tax purposes whether or not you itemized your deductions on your federal income tax return. For more information, see our New York itemized deductions webpage at www.tax.ny.gov (search: itemized). Complete Form IT-196 to compute your New York State itemized deduction. In most cases, your New York State and New York City income tax will be less if you take the larger of your New York itemized deductions or New York standard deduction. If you itemize, you can deduct a part of your medical and dental expenses, unreimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses. However, you cannot claim an itemized deduction for items deducted on federal: • Schedule C, Profit or Loss From Business (Sole Proprietorship); • Schedule E, Supplemental Income and Loss; or • Schedule F, Profit or Loss From Farming. If you filed a 2021 federal Schedule A, Itemized Deductions, with your federal income tax return, you may be able to use certain amounts from your Schedule A when completing Form IT-196. If you did not itemize deductions on your federal income tax return, you may need to compute certain deductions as if you had, using a 2021 federal Schedule A and its instructions. Where New York itemized deduction computations are different from the current tax year federal itemized deduction computations or limitations, additional information is available on our New York itemized deductions webpage. Married filing separate returns – If you and your spouse paid expenses jointly and are filing separate New York State income tax returns for 2021, see Table 1, New York State itemized deductions on separate New York State income tax returns, below, to compute the portion of joint expenses that you can claim as an itemized deduction. If you are married and filing separate New York State income tax returns, both of you must take the standard deduction unless both of you elect to itemize deductions on your New York State returns.

Page 2 of 20 IT-196-I (2021) Specific instructions See the instructions for your tax return for the Privacy notification or if you need help contacting the Tax Department. Medical and dental expenses Line 1 • If you claimed an itemized deduction for medical and dental expenses on your federal income tax return, enter the amount from federal Schedule A, line 1. • If you did not claim an itemized deduction for medical and dental expenses on your federal income tax return, compute the amount to enter on line 1 of Form IT-196 as if you had, using the 2021 instructions for federal Schedule A. Line 2 Form IT-203 filers: Enter the amount from Form IT-203, line 19a, Federal amount column. Taxes you paid For federal income tax purposes, the total itemized deduction for state and local taxes you paid in 2021 is limited to an aggregate amount not to exceed $10,000 ($5,000 if married filing separate). In addition, you can no longer claim a federal deduction for foreign taxes you paid on real estate. Your New York itemized deduction for state and local taxes you paid is not subject to this federal limit and you can deduct foreign taxes paid on real estate. Lines 5 through 7 – If you claimed an itemized deduction for state and local taxes you paid on your federal income tax return, enter the applicable amounts from federal Schedule A, lines 5a, 5b, and 5c. If you claimed the real property tax relief credit (see Form IT-229, Real Property Tax Relief Credit) for New York income tax purposes, then you must reduce the amount of real estate taxes reported on line 6 by the amount of the real property tax relief credit claimed. Line 8 – Enter on line 8 foreign real estate taxes you paid on real estate you own that was not used for business, but only if the taxes are assessed uniformly at a like rate on all real property throughout the community and the proceeds are used for general community or governmental purposes. If you claimed an itemized deduction for other taxes you paid on your federal income tax return, include the amount from federal Schedule A, line 6. If you did not claim an itemized deduction for taxes you paid on your federal income tax return, compute the amounts to enter on lines 5 through 8 of Form IT-196 as if you had, using the 2017 instructions for federal Schedule A. For more information, see the 2017 federal Schedule A instructions, available on our New York itemized deductions webpage. Interest you paid For federal income tax purposes, the itemized deduction rules for the interest you paid have changed from what was allowed as a deduction for tax year 2017. Your New York itemized deduction for the total interest you paid on line 15 is computed using the federal rules that applied to tax year 2017. Note: The deduction for mortgage insurance premiums allowed under the Internal Revenue Code (IRC) was due to expire for tax years after 2020. Although this provision was extended by the federal Consolidated Appropriations Act of 2021, for tax years beginning before January 1, 2022, New York State decoupled from any changes made to the IRC after March 1, 2020. Therefore, the deduction for mortgage insurance premiums is not allowed as a New York itemized deduction for tax year 2021. Lines 10 and 11 – Home mortgage interest A home mortgage is any loan that is secured by your main home or second home. It includes first and second mortgages, home equity loans, and refinanced mortgages. A home can be a house, condominium, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleeping space, toilet, and cooking facilities. Limit on home mortgage interest – If you took out any mortgages after October 13, 1987, your deduction may be limited. Any additional amounts borrowed after October 13, 1987, on a line-of-credit mortgage you had on that date are treated as a mortgage taken out after October 13, 1987. If you refinanced a mortgage you had on October 13, 1987, treat the new mortgage as taken out on or before October 13, 1987. However, if you refinanced for more than the balance of the old mortgage, treat the excess as a mortgage taken out after October 13, 1987. See the 2017 federal Schedule A instructions, available on our New York itemized deductions webpage for information on computing your New York itemized deduction if either 1) or 2) below applies. If you had more than one home at the same time, the dollar amounts in 1) and 2) apply to the total mortgages on both homes. 1) You, or your spouse if filing jointly, took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2021. The limit is $50,000 if married filing separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition. 2) You, or your spouse if filing jointly, took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2021. The limit is $500,000 if married filing separately. If the total amount of all mortgages is more than the fair market value (FMV) of the home, additional limits apply. For more information, see the 2017 IRS Publication 936, Home Mortgage Interest Deduction, available on our New York itemized deductions webpage. Line 10 – Enter on line 10 mortgage interest and points reported to you on federal Form 1098, Mortgage Interest Statement. • Home mortgage interest limited – If your home mortgage interest deduction is limited, only enter on line 10 the deductible mortgage interest and points that were reported to you on federal Form 1098. See Limit on home mortgage interest, earlier, for more information about when your deduction is limited. • Refund of overpaid interest – If your federal Form 1098 shows any refund of overpaid interest, do not reduce your deduction by the refund. Instead, see the 2021 IRS Publication 525, Taxable and Nontaxable Income, available on our New York itemized deductions webpage. • Interest reported on someone else’s federal Form 1098 – If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the interest was reported on the other person’s federal Form 1098, report your share of the interest on line 11 (see Line 11 instructions). • Federal Form 1098 does not show all interest paid – If you paid more interest to the recipient than is shown on Form 1098, show the larger deductible amount on line 10 and keep an explanation of the difference with your tax records. Line 11 – If you paid home mortgage interest to a recipient who did not provide you a federal Form 1098, report your deductible mortgage interest on line 11. • Seller financed mortgage – If you paid home mortgage interest to the person from whom you bought the home and that person did not provide you a federal Form 1098, write that person’s name, identifying number, and address on the lines next to line 11. If the recipient of your home mortgage payment(s) is an individual, the identifying number is his or her Social Security

IT-196-I (2021) Page 3 of 20 number (SSN). Otherwise, it is the employer identification number (EIN). You must also let the recipient know your SSN. • Interest reported on someone else’s federal Form 1098 – If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home mortgage interest paid was reported on the other person’s federal Form 1098, identify the name and address of the person or persons who received a federal Form 1098 reporting the interest you paid. Line 12 – Points not reported on federal Form 1098 Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. Points paid for other purposes, such as for a lender’s services, are not deductible. For more information, see the 2017 federal Schedule A instructions, available on our New York itemized deductions webpage. • Refinancing– Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgage is secured by your main home. If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. Line 14 – Investment interest • If you claimed an itemized deduction for investment interest on your federal income tax return, enter the amount from federal Schedule A, line 9. • If you did not claim an itemized deduction for investment interest on your federal income tax return, compute the amount to enter on line 14 of Form IT-196 as if you had, using the 2021 instructions for federal Schedule A, line 9. Gifts to charity Line 16 • If you claimed an itemized deduction for gifts to charity by cash or check on your federal income tax return, enter the amount from federal Schedule A, line 11. • If you did not claim an itemized deduction for gifts to charity on your federal income tax return, compute the amount to enter on line 16 of Form IT-196 as if you had, using the 2021 instructions for federal Schedule A. Line 16a • If you claimed an itemized deduction for gifts to charity by cash or check on your federal income tax return, enter the amount of any contributions, included in the total amount reported on federal Schedule A, line 11, that you elected to treat as qualified contributions. • If you did not claim an itemized deduction for gifts to charity on your federal income tax return, compute the amount to enter on line 16a of Form IT-196 as if you had, using the 2021 instructions for federal Schedule A. The amount reported on line 16a cannot be greater than the amount reported on line 16. Line 17 • If you claimed an itemized deduction for gifts to charity other than by cash or check on your federal income tax return, enter the amount from federal Schedule A, line 12. • If you did not claim an itemized deduction for gifts to charity on your federal income tax return, compute the amount to enter on line 17 of Form IT-196 as if you had, using the 2021 instructions for federal Schedule A. You may not use the same qualified donation to a food pantry to claim both a charitable contribution itemized deduction and a farm donation to food pantries credit (see Form IT-649, Farm Donations to Food Pantries Credit) for New York income tax purposes. Line 18 • If you claimed an itemized deduction for gifts to charity on your federal income tax return and have a carryover from a prior year, enter the amount from federal Schedule A, line 13. • If you did not claim an itemized deduction for gifts to charity on your federal income tax return, compute the amount to enter on line 18 of Form IT-196 as if you had, using the 2021 instructions for federal Schedule A. Casualty and theft losses For federal income tax purposes, you are no longer allowed an itemized deduction for a casualty or theft loss unless it is the result of a federally declared disaster. Do not enter amounts of any federal qualified disaster losses on line 20. Instead, see the instructions for line 37 on page 17. Qualified disaster losses are personal casualty losses sustained as a result of federally declared disasters: Hurricane Harvey or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria. Line 20 – Casualty or theft loss(es) Your New York itemized deduction for casualty and theft losses is computed using the federal rules that applied to tax year 2017. Complete Section A of the Casualty and theft worksheet on page 4 to compute the amount of your casualty and theft loss. Only enter the amount from line 18 of the worksheet on line 20 of Form IT-196. You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution. You can deduct personal casualty or theft losses only to the extent that: 1) the amount of each separate casualty or theft loss is more than $100, and 2) the total amount of all losses during the year (reduced by the $100 limit in 1) above) is more than 10% of the amount on Form IT-201, line 19a or IT-203, line 19a (Federal amount column). Corrosive drywall losses – If you paid for repairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct those amounts paid. See the 2017 IRS Publication 547, Casualties, Disasters, and Thefts, available on our New York itemized deductions webpage. Substitute Casualty and Theft Worksheet for Special instructions for completing Form 4684 in the instructions on page 3 of 2017 IRS Publication 547 to compute the amount of your New York deduction. Use Form IT-196, line 24, to deduct the costs of proving that you had a property loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss. (continued)

Page 4 of 20 IT-196-I (2021) Casualty and theft worksheet Complete this worksheet to compute the amount of your casualty and theft losses to enter on Form IT-196: • line 20, Casualty and theft losses, other than a federal qualified disaster loss, • line 24, Other expenses, • line 30, Casualty and theft losses of income-producing property, and • line 37, Federal qualified disaster loss. Section A – Personal use property (Complete this section to report casualties and thefts of property not used in a trade or business or for income-producing purposes.)

1 Description of properties (show type, location, and date acquired for each property). Complete a separate line for each property lost or damaged from the same casualty or theft. You must complete a separate worksheet (through line 12) for each casualty or theft event involving personal use property. Property A Property B Property C Property D

2 Cost or other basis of each property..................... 2

3 Insurance or other reimbursement (whether or

not you filed a claim) (see instructions) ............... 3

Note: If line 2 is more than line 3, skip line 4.

4 Gain from casualty or theft. If line 3 is more than

line 2, enter the difference here and skip

lines 5 through 9 for that column. If line 3 is

less than line 2, enter 0 and continue with

line 5. See instructions if line 3 includes

insurance or other reimbursement you did not

claim, or you received a payment for your loss

in a later tax year .............................................. 4

5 FMV before casualty or theft (see instructions) ...... 5

6 FMV after casualty or theft (see instructions) ......... 6

7 Subtract line 6 from line 5 .................................... 7

8 Enter the smaller of line 2 or line 7 ..................... 8

9 Subtract line 3 from line 8. If zero or less, enter 0 . 9 10 Casualty or theft loss. Add the amounts on line 9 in columns A through D ............................................................ 10 11 Limitation per casualty. (If you have a qualified disaster loss, see instructions) .............................................................. 11 100 12 Subtract line 11 from line 10. If zero or less, enter 0 .............................................................................................. 12

Complete only one worksheet for lines 13 through 18. 13 Add the amounts on line 12 of all casualty and theft worksheets........................................................................... 13 14 Add the amounts on line 4 of all casualty and theft worksheets ............................................................................ 14

See the instructions before completing line 15. 15 • If line 14 is more than line 13, enter the difference here. You have a net gain, see the instructions; do not

complete lines 16 through 18.......................................................................................................................... 15

• If line 14 is equal to line 13, enter 0 here. Do not complete the rest of this section.

• If line 14 is less than line 13, see instructions. 16 Add lines 14 and 15. Subtract the result from line 13 and enter the difference here ............................................. 16 17 Enter 10% of your recomputed federal AGI from Form IT-201, line 19a or IT-203, line 19a (Federal

amount column; see instructions) ........................................................................................................................ 17 18 Subtract line 17 from line 16. Enter the result here and on Form IT-196, line 20. If the amount is zero or less, enter 0. 18 Properties D C B A

IT-196-I (2021) Page 5 of 20 Section B – Business and income-producing property 19 Description of properties (show type, location, and date acquired for each property). Complete a separate line for each property lost or damaged from the same casualty or theft. If claiming a loss due to a Ponzi-type investment scheme and Section C is not completed, see instructions. Property A Property B Property C Property D 20 Cost or adjusted basis of each property............... 20 21 Insurance or other reimbursement (whether or

not you filed a claim) (see instructions for line 3) .. 21

Note: If line 20 is more than line 21, skip line 22. 22 Gain from casualty or theft. If line 21 is more

than line 20, enter the difference here and

skip lines 23 through 27 for that column. See

the instructions for line 4 if line 21 includes

insurance or other reimbursement you did not

claim, or you received payment for your loss

in a later tax year .............................................. 22 23 FMV before casualty or theft ............................... 23 24 FMV after casualty or theft ....................................... 24 25 Subtract line 24 from line 23 ................................ 25 26 Enter the smaller of line 20 or line 25 ................. 26

Note: If the property was totally destroyed by

casualty or loss from theft, enter on line 26 the

amount from line 20. 27 Subtract line 21 from line 26. If zero or less,

enter 0 .............................................................. 27 28 Total casualty or theft loss. Add the amounts on line 27 and include any Section C, line 40 amount .................... 28

• Enter the amount from income-producing property on Form IT-196, line 30

• Enter the amount from property used as an employee on Form IT-196, line 24 Properties D C B A Section C – Theft loss deduction for Ponzi-type investment scheme using the procedures in IRS Revenue Procedure 2009-20 (see instructions). Part 1 – Computation of deduction 29 Initial investment (see instructions) .......................................................................................... 29 30 Subsequent investments (see instructions) ............................................................................. 30 31 Income reported on your tax returns for tax years prior to the discovery year (see instr.)......... 31 32 Add lines 29, 30, and 31 ....................................................................................................... 32 33 Withdrawals for all years (see instructions) ......................................................................................... 33 34 Subtract line 33 from line 32. This is your total qualified investment (see instructions) ........... 34 35 Enter 95% (0.95) if you have no potential third-party recovery. Enter 75% (0.75) if you

have potential third-party recovery (see instructions) ........................................................... 35 36 Multiply line 35 by line 34 ...................................................................................................... 36 37 Actual recovery (see instructions) ............................................................................................ 37 38 Enter the potential insurance/Securities Investor Protection Corporation (SIPC) recovery....... 38 39 Add lines 37 and 38. This is your total recovery ................................................................... 39 40 Subtract line 39 from line 36. This is your deductible theft loss. Include this amount on

line 28 of Section B and complete Part 2, Required Statements and Declarations, on page 6. 40 Casualty and theft worksheet (continued)

Page 6 of 20 IT-196-I (2021) Section C – Theft loss deduction for Ponzi-type investment scheme using the procedures in IRS Revenue Procedure 2009-20 (cont’d) Part 2 – Required statements and declarations (see instructions) • I am claiming a theft loss deduction pursuant to IRS Revenue Procedure 2009-20 from a specified fraudulent arrangement conducted by the following individual or entity. Name of individual or entity Taxpayer identification number (if known) Address

• I have written documentation to support the amounts reported in Section C, Part 1. • I am a qualified investor as defined in IRS Revenue Procedure 2009-20, Section 4.03. • If I have determined the amount of my theft loss deduction using 0.95 on line 35 above, I declare that I have not pursued and do not intend to pursue any potential third-party recovery, as that term is defined in IRS Revenue Procedure 2009-20, Section 4.10. • I agree to comply with the conditions and agreements set forth in IRS Revenue Procedure 2009-20 and Section C. • If I have already filed a return or amended return that does not satisfy the conditions in IRS Revenue Procedure 2009-20, Section 6.02. I agree to all adjustments or actions that are necessary to comply with those conditions. The tax year(s) for which I filed the return(s) or amended return(s) and the date(s) on which they were filed are as follows:

Casualty and theft worksheet (continued) Line 1 – Describe the type of property (for example, furniture, jewelry, car, and so on). Line 2 – Cost or other basis usually means original cost plus improvements. Subtract any postponed gain from the sale of a previous main home. Special rules apply to property received as a gift or inheritance. See the IRS Publication 551, Basis of Assets, available on our New York itemized deductions webpage. If you inherited the property from someone who died in 2010 and the executor of the decedent’s estate made the election to file federal Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, refer to the information provided by the executor or see IRS Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, available on our New York itemized deductions webpage. Line 3 – Enter the amount of insurance or other reimbursement you received or expect to receive for each property. Include your insurance coverage whether or not you are filing a claim for reimbursement. Example: Your car worth $2,000 is totally destroyed in a collision. You are insured with a $500 deductible, but decide not to report it to your insurance company because you are afraid the insurance company will cancel your policy. In this example, enter $1,500. If you expect to be reimbursed but have not yet received payment, you must still enter the expected reimbursement from the loss. If, in a later tax year, you determine with reasonable certainty that you will not be reimbursed for all or part of the loss, you can deduct for that year the amount of the loss that is not reimbursed. Types of reimbursements – Insurance is the most common way to be reimbursed for a casualty or theft loss, but if: • the person who leases your property must make repairs or must repay you for any part of a loss, the repayment and the cost of the repairs are considered reimbursements. • a court awards you damages for a casualty or theft loss, the amount you can collect, minus lawyers’ fees and other necessary expenses, is a reimbursement. Casualty and theft worksheet instructions Which sections to complete Complete Section A to compute casualty or theft gains and losses for property that is not used in a trade or business or for income-producing purposes. Also complete Section A to compute casualty or theft losses and gains related to the portion of your home used for business if you used the federal simplified method to determine your deductible expenses for business use of your home. Complete Section B to compute casualty or theft losses and gains for property that is used in a trade or business or for income-producing purposes. If property is used partly in a trade or business and partly for personal purposes, such as a personal home with a rental unit, compute the personal part in Section A and the business part in Section B. Complete Section C to compute a theft loss deduction from a Ponzi-type investment scheme if you qualify to use IRS Revenue Procedure 2009-20, as modified by IRS Revenue Procedure 2011-58, and choose to follow the procedures in the guidance. Section A – Personal use property Complete a separate column for lines 2 through 9 to show each item lost or damaged from a single casualty or theft described on line 1. If more than four items were lost or damaged, submit additional sheets following the format of lines 1 through 9. Complete a separate worksheet through line 12 for each casualty or theft involving property not used in a trade or business or for income-producing purposes. Do not include any loss previously deducted on an estate tax return. If you are liable for casualty or theft losses to property you lease from someone else, see the 2017 IRS Publication 547, available on our New York itemized deductions webpage.

IT-196-I (2021) Page 7 of 20 Example: The value of all nearby property may become depressed because it is in an area where such occurrences are commonplace. This general decline in market value is not part of the property’s decrease in FMV as a result of the casualty or theft. Replacement cost or the cost of repairs is not necessarily FMV. However, you may be able to use the cost of repairs to the damaged property as evidence of loss in value if the: • repairs are actually made, • repairs are necessary to restore the property to the condition it was in immediately before the casualty, • amount spent for repairs isn’t excessive, • repairs only correct the damage caused by the casualty, and • the value of the property after the repairs is not, as a result of the repairs, more than the value of the property immediately before the casualty. To compute a casualty loss to real estate not used in a trade, business, or for income-producing purposes, measure the decrease in value of the property as a whole. All improvements, such as buildings, trees, and shrubs, are considered together as one item. Compute the loss separately for other items. For example, compute the loss separately for each piece of furniture. Safe harbor methods and reporting requirements – The IRS provides guidance on safe harbor methods for determining casualty and theft losses. If you use one of the safe harbor methods provided in an IRS Revenue Procedure, keep in your records a detailed statement specifying which IRS Revenue Procedure you used to determine the amount of your casualty loss. When completing this worksheet, do not enter an amount on line 5 or line 6 for each property. Instead, enter the decrease in the FMV determined in the relevant safe harbor method on line 7. Line 11 – If the amount on line 10 is from a 2017 qualified disaster loss from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria, follow the instructions below. If you have a loss from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria on line 10, add the amounts on line 4 of all your casualty and theft worksheets. • If the amount on line 10 is larger than the sum of all line 4 amounts, substitute $500 for the line 11 amount on the worksheet for the federally declared disaster loss from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria. • If the amount on line 10 is smaller than the total of all line 4 amounts, enter $100 and complete the remainder of the worksheet as if you have no 2017 disaster losses from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria subject to the $500 reduction. Line 15 • If line 14 is more than line 13, you have a net gain. You must report any gain as income (to the extent not already included as income on your federal Schedule D, Gains and Losses), on your New York State income tax return. See Form IT-225, New York State Modifications, and its instructions. • If line 14 is less than line 13, and you have: – no disaster losses from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria that are subject to the $500 reduction on line 11 on any casualty and theft worksheet, enter 0 here and go to line 16. – disaster losses from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria that are subject to the $500 reduction, subtract line 14 from line 12 of the casualty and theft worksheet(s) reporting those disaster losses. The difference is your net disaster loss. Enter this amount on line 15 and on Form IT-196, line 37. If all of your personal casualty and theft losses are disaster losses subject to the $500 reduction, stop here. Do not complete the rest of the worksheet. • you accept repairs, restoration, or cleanup services provided by relief agencies, it is considered a reimbursement. • a bonding company pays you for a theft loss, the payment also is considered a reimbursement. Lump-sum reimbursement – If you have a casualty or theft loss of several assets at the same time and you receive a lump-sum reimbursement, you must divide the amount you receive among the assets according to the FMV of each asset at the time of the loss. Grants, gifts, and other payments – Grants and other payments you receive to help you after a casualty are considered reimbursements only if they must be used specifically to repair or replace your property. Such payments will reduce your casualty loss deduction. If there are no conditions on how you must use the money you receive, it is not a reimbursement. Use and occupancy insurance – If insurance reimburses you for your loss of business income, it does not reduce your casualty or theft loss. The reimbursement is income, and is taxed in the same manner as your business income. Main home destroyed – If you have a gain because your main home was destroyed, you generally can exclude the gain from your income as if you had sold or exchanged your home. You may be able to exclude up to $250,000 of the gain (up to $500,000 if married filing jointly). To exclude a gain, you generally must have owned and lived in the property as your main home for at least two years during the five-year period ending on the date it was destroyed. For information on this exclusion, see the 2017 IRS Publication 523, Selling Your Home, available on our New York itemized deductions webpage. If you exclude the gain and the entire gain is excludable, do not compute the casualty on the Casualty and theft worksheet. If the gain is more than you can exclude, reduce the insurance or other reimbursement by the amount of the exclusion and enter the result on line 3. Keep in your tax records a statement showing the full amount of insurance or other reimbursement and the amount of the exclusion. You may be able to postpone reporting the excess gain if you buy replacement property. See the 2017 IRS Publication 547, available on our New York itemized deductions webpage. Line 4 – If you are entitled to an insurance payment or other reimbursement for any part of a casualty or theft loss but you choose not to file a claim for the loss, you cannot realize a gain from that payment or reimbursement. Therefore, compute the gain on line 4 by subtracting your cost or other basis in the property (line 2) only from the amount of reimbursement you actually received. Enter the result on line 4; do not enter less than zero. If you filed a claim for reimbursement but did not receive it until after the year of the casualty or theft, include the gain in your income in the year you received the reimbursement. Lines 5 and 6 – FMV is the price at which the property would be sold between a willing buyer and a willing seller, each having knowledge of the relevant facts. The difference between the FMV immediately before the casualty or theft and the FMV immediately after represents the decrease in FMV because of the casualty or theft. The FMV of property after a theft is zero if the property is not recovered. FMV is generally determined by a competent appraisal. The appraiser’s knowledge of sales of comparable property about the same time as the casualty or theft, knowledge of your property before and after the occurrence, and the methods of determining FMV are important elements in proving your loss. The appraised value of property immediately after the casualty must be adjusted (increased) for the effects of any general market decline that may occur at the same time as the casualty or theft.

Page 8 of 20 IT-196-I (2021) Line 17 – Estates and trust compute recomputed federal AGI the same way as individuals, except that the costs of administration are allowed in computing recomputed federal AGI. Section B – Business and income-producing property Complete a separate column, lines 20 through 27, to show each item lost or damaged from a single casualty or theft described on line 19. If more than four items were lost or damaged, complete additional worksheets following the format of lines 19 through 27. Complete a separate Casualty and theft worksheet for each casualty or theft involving property used in a trade or business or for income-producing purposes. Complete one worksheet Section B, to combine all Sections B. For details on the treatment of casualties or thefts to business or income-producing property, including rules on the loss of inventory through casualty or theft, see the 2017 IRS Publication 547, available on our New York itemized deductions webpage. Home used for business or rented If you had a casualty or theft loss involving a home you used for business or rented out, your deductible loss may be limited. First, complete Section B, lines 19 through 26. • If the loss involved a home used for a business and you are filing federal Schedule C, Profit or Loss from Business, with your federal income tax return, you must compute your 2021 New York itemized deduction for casualty or theft loss using a 2017 federal Form 8829, Expenses for Business Use of Your Home and instructions (this form is available on our New York itemized deductions webpage). Enter on line 27 the deductible loss from the 2017 federal Form 8829, line 34.

Do not file the 2017 federal Form 8829 with your federal income tax return, keep it with your 2021 New York State income tax records. • For a home you rented out or used for a business for which you are not filing federal Schedule C, with your federal income tax return, see IRC § 280A(c)(5) to compute your deductible loss. Keep for your records a statement showing your computation of the deductible loss; enter that amount on line 27. Note: If you used the federal simplified method to determine your deductible expenses for business use of your home for 2021, compute the casualty or theft loss for the home office in Section A instead of in Section B. Property used in a passive activity A gain or loss from a casualty or theft of property used in a passive activity is not taken into account in determining the loss from a passive activity, unless losses similar in cause and severity recur regularly in the activity. For more information, see the 2017 federal Form 8582, Passive Activity Loss Limitations, available on our New York itemized deductions webpage. Losses from Ponzi-type investment schemes The IRS has issued guidance to assist taxpayers who are victims of losses from Ponzi-type investment schemes. If you qualify to use IRS Revenue Procedure 2009-20, as modified by IRS Revenue Procedure 2011-58, and choose to follow the procedures in the guidance, first fill out Section C to determine the amount to enter on Section B, line 28. Skip lines 19 through 27. Section C replaces Appendix A in IRS Revenue Procedure 2009-20. You do not need to complete Appendix A. For more information, see the instructions for Section C and the above revenue ruling and revenue procedures. If you choose not to use the procedures in IRS Revenue Procedure 2009-20, you may claim your theft loss by filling out Section B, lines 19 through 28, as appropriate. IRC § 179 property of a partnership or S corporation Partners and S corporation shareholders who receive a federal Schedule K-1 reporting a casualty or theft involving property for which the IRC § 179 expense deduction was previously claimed and passed through to the partners or shareholders must use the worksheet below to compute the adjusted basis of the property (line 20 amount). Line 19 – If you are claiming a loss from a fraudulent investment arrangement and you are not filling out Section C, you must enter the name, taxpayer identification number (if known), and address (if known) of the individual or entity that conducted the fraudulent arrangement. Complete the rest of Section B. Line 20 – Cost or adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any IRC § 179 expense deduction), amortization, depletion, etc. Special rules apply to property received as a gift or inheritance. See the 2017 IRS Publication 547, available on our New York itemized deductions webpage. If you inherited the property from someone who died in 2010 and the executor of the decedent’s estate made the election to file federal Form 8939, refer to the information provided by the executor or see IRS Publication 4895, available on our New York itemized deductions webpage.

1 Gross sales price ...................................... 1

2 Cost or other basis .................................... 2 3a Depreciation (excluding IRC § 179

expense deduction) ............................... 3a 3b IRC § 179 expense deduction ................... 3b 3c Unused carryover of IRC § 179 expense

deduction ............................................... 3c 3d Subtract line 3c from line 3b ...................... 3d 3e Add lines 3a and 3d .................................. 3e

4 Adjusted basis. Subtract line 3e

from line 2 and include on line 20 .......... 4 Partners and S corporation shareholders to compute adjusted basis of IRC § 179 property worksheet (Keep for your records) Lines 23 and 24 – See the instructions for lines 5 and 6 for details on determining FMV. Loss on each item computed separately – Unlike a casualty loss to personal use real estate in which all improvements are considered one item, a casualty loss to business or income-producing property must be computed separately for each item. For example, if casualty damage occurs to both a building and to trees on the same piece of real estate, measure the loss separately for the building and for the trees. Section C – Theft loss deduction for Ponzi-type investment scheme using the procedures in IRS Revenue Procedure 2009-20 Fill out Section C if you claim a theft loss deduction for a Ponzi-type investment scheme and you meet both of the following conditions: • You qualify to use IRS Revenue Procedure 2009-20, as modified by IRS Revenue Procedure 2011-58. • You choose to follow the procedures in the IRS guidance. If you meet both conditions, fill out Section C in lieu of Appendix A in IRS Revenue Procedure 2009-20. For more information about claiming a theft loss deduction from a Ponzi-type investment scheme, see the following guidance: • IRS Revenue Ruling 2009-9, 2009-14 Internal Revenue Bulletin (I.R.B.) 735 (available on our New York itemized deductions webpage). • IRS Revenue Procedure 2009-20, 2009-14 I.R.B. 749 (available on our New York itemized deductions webpage).

IT-196-I (2021) Page 9 of 20 • IRS Revenue Procedure 2011-58, 2011-50 I.R.B. 849 (available on our New York itemized deductions webpage). Line 29 – Enter the initial amount of cash or basis of property that you invested in the investment arrangement. Do not include any of the following on this line, line 30, or line 31. • Amounts borrowed from the responsible group and invested in the specified fraudulent arrangement, to the extent the borrowed amounts were not repaid at the time the theft was discovered. • Amounts such as fees that were paid to the responsible group and deducted for federal income tax purposes. • Amounts reported to you (the qualified investor) as taxable income that were not included in gross income on the investor’s federal income tax returns. • Cash or property that you (the qualified investor) invested in a fund or other entity (separate from you (the qualified investor) for federal income tax purposes) that invested in a specified fraudulent arrangement. For definitions of responsible group, specified fraudulent arrangement, and qualified investor, see IRS Revenue Procedure 2009-20 Section 4. Line 30 – Enter the amounts of cash or the basis of property that you invested after you made the initial investment (including amounts reinvested). Line 31 – Enter the total amounts of net income (for example, interest and dividends minus expenses) from the specified fraudulent arrangement that, consistent with information received from that arrangement, you included in income for federal tax purposes for all tax years before the discovery year, including tax years for which a refund is barred by the statute of limitations. The discovery year is the tax year when one of the following occurs. • The indictment, information, or complaint described in IRS Revenue Procedure 2009-20 (as modified by IRS Revenue Procedure 2011-58), section 4.02(1) or (2) is filed. • The complaint or similar document described in IRS Revenue Procedure 2009-20 (as modified by IRS Revenue Procedure 2011-58), section 4.02(3) is filed, or the death of the lead figure occurs, whichever is later. Line 33 – Enter the total amount of cash or property that you withdrew from the investment arrangement in all years (whether designated as income or principal). Line 34 – This is the amount of your investment that is eligible for a deduction before any actual or potential recoveries are taken into account. Line 35 Potential third-party recovery is the amount of all actual or potential claims for recovery, as of the last day of the discovery year, that are not from potential insurance or Securities Investor Protection Corporation (SIPC) recovery, or a potential direct recovery. Potential insurance/SIPC recovery is the total of all actual or potential claims for reimbursement that, as of the last day of the discovery year, are attributable to: • Insurance policies in your name that protect you from this type of loss; • Contractual arrangements, other than insurance, that guaranteed or otherwise protected against this type of loss; or • Amounts payable from SIPC, as advances for customer claims under the Securities Investor Protection Act of 1970, or by a similar entity under a similar provision. Potential direct recovery is the amount of all actual or potential claims for recovery, as of the last day of the discovery year, against the responsible individual or group. Line 37 – Enter the amounts you actually received as a reimbursement or recovery from any source. Do not include (Form IT-196 line instructions continued on page 10) amounts that are potential direct recoveries or potential third-party recoveries. Line 40 – Enter the amount from line 40 on line 28 of Section B. Do not complete lines 19 through 27 for this same loss. Part 2 Read the statements and declarations carefully. Complete the required information in the spaces provided. Do not submit this worksheet with your New York State income tax return; keep it for your tax records. When you sign your tax return you are agreeing to these statements and declarations. The information you enter in this part may be used to verify the fraudulent investment arrangement.

Page 10 of 20 IT-196-I (2021) Job expenses and certain miscellaneous deductions Line 21 – Unreimbursed employee expenses Enter the amount from line 10 of the Unreimbursed employee business expenses worksheet.

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: see instructions.) .......................... 1

2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve

overnight travel or commuting to and from work ............................................................... 2

3 Travel expenses while away from home overnight, including lodging, airplane, car

rental, etc. Do not include meals and entertainment ......................................................... 3

4 Business expenses not included on lines 1, 2, and 3. Do not include meals and

entertainment or education expenses ............................................................................... 4

5 Meals and entertainment expenses (see instructions) ............................................................. 5

6 Total expenses. In column A, add lines 1 through 4. In column B, enter the amount

from line 5 .......................................................................................................................... 6 Note: If you were not reimbursed for any expenses in Step 1, skip line 7, and enter the amount from line 6 on line 8.

8 Subtract line 7 from line 6. If zero or less, enter 0. However, if line 7 is greater than

line 6 in column A, report the excess as income on Form IT-201 or Form IT-203,

line 1 .................................................................................................................................. 8 Note: If both columns of line 8 are zero, stop here; you cannot deduct employee business expenses.

9 In column A, enter the amount from line 8. In column B, multiply line 8 by 50% (0.50).

(Employees subject to U.S. Department of Transportation (USDOT) hours of

service limits: Multiply meal expenses incurred while away from home on business

by 80% (0.80) instead of 50%.) (see instructions) ................................................................ 9 10 Add the amount on line 9 of both columns and enter the total here. Also, enter the total on

Form IT-196, line 21. (Armed Forces reservists, qualified performing artists, qualified fee basis

state or local government officials, and individuals with disabilities: see instructions for special

rules on where to enter the total.) ................................................................................................... 10

7 Enter reimbursements received from your employer that were not reported to you in

box 1 of federal Form W-2. Include any reimbursements reported under code L in

box 12 of your federal Form W-2 (see instructions) ............................................................. 7 B Meals and entertainment A Other than meals and entertainment Step 1 – Enter your expenses Step 3 – Compute expenses to deduct on Form IT-196 (Form IT-201 or Form IT-203) Step 2 – Enter reimbursements from your employer for expenses listed in Step 1 Unreimbursed employee business expenses worksheet Part 1 – Employee business expenses and reimbursements

IT-196-I (2021) Page 11 of 20 Unreimbursed employee business expenses worksheet (continued) 11 Enter the date (mmddyyyy) the vehicle was placed in service (see instr.) 11 12 Total miles the vehicle was driven during the tax year (see instructions) 12 13 Business miles included on line 12 (see instructions) ........................... 13 14 Divide line 13 by line 12 and round to four decimal places (see instr.) 14 15 Average daily round-trip commuting distance (see instructions) ........... 15 16 Commuting miles included on line 12 (see instructions) ....................... 16 17 Other miles (add lines 13 and 16 and subtract the total from line 12) .......... 17 18 Was your vehicle available for personal use during off duty hours? .......................................................................... Yes No 19 Do you (or your spouse) have another vehicle available for personal use? .............................................................. Yes No 20 Do you have evidence to support your deduction? If No, stop here .......................................................................... Yes No 21 If Yes, is the evidence written? .................................................................................................................................. Yes No B Vehicle 2 A Vehicle 1 Step 4 – General information (You must complete this section if you are claiming vehicle expenses.) Step 6 – Actual expenses Step 5 – Standard mileage rate (See the instructions for Part 2 to find out whether to complete this section or Step 6.) 22 Multiply line 13 by 56¢ (0.56). Enter the result here and on line 1 ......................................................................... 22 Part 2 – Vehicle expenses 23 Gasoline, oil, repairs, vehicle insurance, etc. ...... 23

23 24a Vehicle rentals ..................................................... 24a

24a 24b Inclusion amount (see instructions) ........................ 24b

24b 24c Subtract line 24b from line 24a ...........................

24c

24c 25 Value of employer-provided vehicle (applies only

if 100% of annual lease value was included on

Form W-2, see instructions) ..................................

25

25 26 Add lines 23, 24c, and 25 ...................................

26

26 27 Multiply line 26 by line 14 ....................................

27

27 28 Depreciation (see instructions) ...............................

28

28 29 Add lines 27 and 28. Enter total here and on line 1

29

29 B Vehicle 2 A Vehicle 1 30 Enter cost or other basis (see instructions) ............ 30

30 31 Enter IRC § 179 deduction and special

allowances (see IRS Publication 946) ..................

31

31 32 Multiply line 30 by line 14 (if you claimed the

IRC § 179 deduction or special allowance,

see instructions) .................................................. 32

32 33 Enter depreciation method and percentage

(see IRS Publication 946) .................................... 33

33 34 Multiply line 32 by the percentage on line 33 ......

34

34 35 Add lines 31 and 34 ............................................

35

35 36 Enter the applicable limit explained in the

instructions for federal Form 2106 ................... 36

36 37 Multiply line 36 by line 14 ....................................

37

37 38 Enter the smaller of line 35 or line 37. If you

skipped lines 36 and 37, enter the amount

from line 35. Also enter this amount on

line 28 above. ..................................................

38

38 B Vehicle 2 A Vehicle 1 Step 7 – Depreciation of vehicles (Use this section only if you owned the vehicle and are completing Step 6 for the vehicle.)

Page 12 of 20 IT-196-I (2021) Unreimbursed employee business expenses worksheet instructions Part 1 – Employee business expenses and reimbursements Complete Part 1 if you were reimbursed for employee business expenses. If you were not reimbursed for your expenses, complete steps 1 and 3 only. Do not include on this worksheet any: • job related education expenses. If you have job related education expenses, see the instructions for Form IT-196, line 22 on page 15; or • educator expenses you deducted as an adjustment to income on your federal income tax return (Form 1040, Schedule 1, line 11). Step 1 – Enter your expenses Line 1 – Enter vehicle expenses from Part 2, Vehicle Expenses, line 22 or line 29. Rural mail carriers, see below. Rural mail carriers are employees of the United States Postal Service (USPS) who perform services involving the collection and delivery of mail on a rural route. If you were a rural mail carrier, you can treat the amount of qualified reimbursement you received as the amount of your allowable expense. Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. Qualified reimbursements are the amounts paid by the USPS as an equipment maintenance allowance under a collective bargaining agreement between the USPS and the National Rural Letter Carriers’ Association, but only if such amounts do not exceed the amount that would have been paid under the 1991 collective bargaining agreement (adjusted for changes in the Consumer Price Index since 1991). If you were a rural mail carrier and your vehicle expenses were: Less than or equal to your qualified reimbursements, do not complete this worksheet unless you have deductible expenses other than vehicle expenses. If you have deductible expenses other than vehicle expenses, skip line 1 and do not include any qualified reimbursements in column A on line 7. More than your qualified reimbursements, first complete Part 2 of this worksheet. Enter your total vehicle expenses from line 29 on line 1 and the amount of your qualified reimbursements in column A, line 7. If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Line 2 – The expenses of commuting to and from work are not deductible. See the line 15 instructions for the definition of commuting. Line 3 – Enter lodging and transportation expenses connected with overnight travel away from your tax home. Do not include expenses for meals and entertainment. See the 2017 IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses, available on our New York itemized deductions webpage, for more information, including limits. For purposes of this line instruction, tax home, means your regular or main place of business or post of duty regardless of where you maintain your family home. If you do not have a regular or main place of business because of the nature of your work, then your tax home may be the place where you regularly live. If you do not have a regular or a main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. As an itinerant, you are never away from home and cannot claim a travel expense deduction. For more details on the definition of a tax home, see the 2017 IRS Publication 463, available on our New York itemized deductions webpage. Generally, you cannot deduct any expenses for travel away from your tax home for any period of temporary employment of more than one year. However, this one year rule does not apply for a temporary period in which you were a federal employee certified by the Attorney General (or his or her designee) as traveling in temporary duty status for the U.S. government to investigate or prosecute a federal crime (or to provide support services for the investigation or prosecution of a federal crime). Incidental expenses means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. You can use an optional method (instead of actual cost) for deducting incidental expenses only. The amount of the deduction is $5 a day. You can use this method only if you did not pay or incur any meal expenses. You cannot use this method on any day you use the standard meal allowance (defined later in the instructions for line 5). Line 4 – Enter other job-related expenses not listed on any other line of this form. For example: • expenses for business gifts, home office, trade publications, etc. • home office expenses, or • depreciation or an IRC § 179 deduction See the 2017 federal Form 2106, Employee Business Expenses, available on our New York itemized deductions webpage for more information and special instructions on these expenses and how to report them. Note: If you are deducting depreciation or claiming an IRC § 179 deduction, see federal Form 4562, Depreciation and Amortization, available on our New York itemized deductions webpage. Do not include on line 4 any education expenses (for example, tuition, fees and books). These expenses are entered on Form IT-196, line 22. If line 4 is your only entry, do not complete this worksheet unless you are claiming: • performing arts related business expenses as a qualified performing artist; • expenses for performing your job as a fee basis state, or local, government official; or • impairment related work expenses as an individual with a disability. See the line 10 instructions. If you are not required to complete this worksheet, enter your expenses directly on Form IT-196, line 21. Line 5 – Enter your allowable meals and entertainment expense. Include meals away from your tax home overnight and other business meals and entertainment. Standard meal allowance is the federal meals and incidental expenses (M&IE) rate. Instead of actual cost, you may be able to claim the standard meal allowance for your daily M&IE while away from your tax home overnight. Under this method, instead of keeping records of your actual meal expenses, you deduct a specified amount, depending on where you travel. However, you must still keep records to prove the time, place, and business purpose of your travel. For most small localities in the United States, M&IE rate is $55 a day. Most major cities and many other localities in the United States qualify for higher rates. You can find the rates that applied

IT-196-I (2021) Page 13 of 20 during 2021 at www.gsa.gov/perdiem. At the Per Diem Rates page, select 2021 for the rates in effect for the period January 1, 2021 – September 30, 2021. Select Fiscal Year 2022 for the period October 1, 2021 – December 31, 2021. However, you can apply the rates in effect before October 1, 2021, for expenses of all travel within the United States for 2021 instead of the updated rates. For the period October 1, 2021 – December 31, 2021, you must consistently use either the rates for the first nine months of 2021 or the updated rates. For locations outside the continental United States, the applicable rates are published each month. You can find these rates at www.state.gov/travel and search for Foreign Per Diem Rates. Step 2 – Enter reimbursements received from your employer for expenses listed in Step 1 Line 7 – Enter reimbursements received from your employer (or third party) for expenses shown in Step 1 that were not reported to you in box 1 of your federal Form W-2. This includes reimbursements reported under code L in box 12 of federal Form W-2. (Amounts reported under code L are reimbursements you received for business expenses that weren’t included as wages on federal Form W-2 because the expenses met specific IRS substantiation requirements.) Generally, when your employer pays for your expenses, the payments should not be included in box 1 of your federal Form W-2 if, within a reasonable period of time, you: • accounted to your employer for the expenses; and • were required to return, and did return, any payment not spent (or considered not spent) for business expenses. If these payments were incorrectly included in box 1, ask your employer for a corrected federal Form W-2. Accounting to your employer means that you gave your employer documentary evidence and an account book, diary, log, statement of expenses, trip sheets, or similar statement to verify the amount, time, place, and business purpose of each expense. You are also treated as having accounted for your expenses if either of the following applies: • Your employer gave you a fixed travel allowance that is similar in form to the per diem allowance specified by the federal government and you verified the time, place, and business purpose of the travel for that day; or • Your employer reimbursed you for vehicle expenses at the standard mileage rate or according to a flat rate or stated schedule, and you verified the date of each trip, mileage, and business purpose of the vehicle use. For more information, see the 2017 federal Form 2106, available on our New York itemized deductions webpage. Allocating your reimbursement means if your employer paid you a single amount that covers meals and entertainment as well as other business expenses, you must allocate the reimbursement so that you know how much to enter in column A and column B of line 7. Complete the following worksheet to compute this allocation. Step 3 – Compute expenses to deduct on Form IT-196 Line 9 – Generally, you can deduct only 50% of your business meal and entertainment expenses, including meals incurred while away from home on business. However, if you were an employee subject to the United States Department of Transportation (USDOT) hours of service limits, that percentage is increased to 80% for business meals consumed during, or incident to, any period of duty for which those limits are in effect. Employees subject to the USDOT hours of service limits include certain air transportation employees, such as pilots, crew, dispatchers, mechanics, and control tower operators; interstate truck operators and interstate bus drivers; certain railroad employees, such as engineers, conductors, train crews, dispatchers, and control operations personnel; and certain merchant mariners. Line 10 – If you are one of the individuals discussed below, special rules apply to deducting your employee business expenses. Only the part of the line 10 total that was not already deducted (according to the special rules below) when computing your recomputed federal AGI, should be entered on Form IT-196, line 21. Ministers: Before entering your total expenses on line 10, you must reduce them by the amount allocable to your tax-free allowance(s). For more information, see the 2017 IRS Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers, available on our New York itemized deductions webpage. Armed Forces reservist is a member of a reserve component in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service. If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may have deducted these travel expenses as a federal adjustment to gross income on your federal income tax return. The deduction is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Any expenses in excess of the amount you deducted as a federal adjustment to income on your federal Form 1040, Schedule 1, line 12, can be claimed as a New York itemized deduction on Form IT-196, line 21. For more information, see the 2017 federal Form 2106, available on our New York itemized deductions webpage. (Keep for your records) 1 Enter the total amount of reimbursements your employer gave you that weren’t reported to you in federal Form W-2, box 1 ............................................................ 1 2 Enter the total amount of your expenses for the periods covered by this reimbursement ............................................ 2 3 Enter the part of the amount on line 2 that was your total expense for meals and entertainment .............................................. 3 4 Divide line 3 by line 2. Enter the result as a decimal (rounded to three places)................ 4 5 Multiply line 1 by line 4. Enter the result here and in column B, line 7 ........................ 5 6 Subtract line 5 from line 1. Enter the result here and in column A, line 7 ........................ 6 Reimbursement allocation worksheet

Page 14 of 20 IT-196-I (2021) Qualified fee basis state or local government official is an individual employed by a state or political subdivision of a state and are compensated, in whole or in part, on a fee basis. If you qualify you can deduct the fees as a federal adjustment to gross income on your federal income tax return. Any expenses in excess of the amount you deducted as a federal adjustment to income on your federal Form 1040, Schedule 1, line 12, can be claimed as a New York itemized deduction on Form IT-196, line 21. Qualified performing artist is an individual who: 1) performed services in the performing arts as an employee for at least two employers during the tax year; 2) received from at least two of those employers wages $200 or more per employer; 3) had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts; and 4) had adjusted gross income of $16,000 or less before deducting expenses as a performing artist. In addition, if you are married, you must file a joint return unless you lived apart from your spouse for all of 2021. If you file a joint return, you must compute requirements 1), 2), and 3) separately for both you and your spouse. However, requirement 4) applies to the combined adjusted gross income of both you and your spouse. If you meet all the requirements for a qualified performing artist, you may have deducted the part of line 10 amount attributable to performing-arts-related expenses as a federal adjustment to gross income on your federal income tax return. Any performing-arts-related business expenses in excess of the amount you deducted as a federal adjustment to income on your federal Form 1040, Schedule 1, line 12, can be claimed as a New York itemized deduction on Form IT-196, line 21. Impairment related work expenses (as an individual with a disability) are the allowable expenses of an individual with physical or mental disabilities for attendant care at his or her place of employment. They also include other expenses in connection with the place of employment that enable the employee to work. For more information, see the 2017 IRS Publication 463, available on our New York itemized deductions webpage. If you qualify, enter the part of the line 10 amount attributable to impairment-related work expenses on Form IT-196, line 36. These expenses are not subject to the 2% limit that applies to most other employee business expenses. Part 2 – Vehicle expenses There are two methods for computing vehicle expenses: the standard mileage rate and the actual expense method. You can use the standard mileage rate for 2021 only if: • you owned the vehicle and used the standard mileage rate for the first year you placed the vehicle in service, or • you leased the vehicle and are using the standard mileage rate for the entire lease period (except the period, if any, before 1998). You cannot use actual expenses for a leased vehicle if you previously used the standard mileage rate for that vehicle. If you have the option of using either the standard mileage rate or actual expense method, you should compute your expenses both ways to find the method most beneficial to you. When completing this worksheet, fill in only the sections that apply to the method you choose. If you were a rural mail carrier and received an equipment maintenance allowance, see the line 1 instructions. For more information on the standard mileage rate and actual expenses, see the 2021 IRS Publication 463, Travel, Gift and Car Expenses, available on our New York itemized deductions webpage. Step 4 – General information If you used two vehicles for business during the year, use a separate column in Steps 4, 6, and 7 for each vehicle. If you used more than two vehicles, complete a second worksheet. Line 11 – Date placed in service is generally the date you first start using your vehicle. However, if you first start using your vehicle for personal use and later convert it to business use, the vehicle is treated as placed in service on the date you start using it for business. Line 12 – Change from personal to business use If you converted your vehicle during the year from personal to business use or from business to personal use and you do not have mileage records for the time before the change to business use, enter the total number of miles driven after the change to business use. Line 13 – Do not include commuting miles on this line; commuting miles are not considered business miles. See line 15 instructions for the definition of commuting. Line 14 – Change from personal to business use If you entered on line 12 the total number of miles driven after the change to business use, multiply the percentage you computed by the number of months you drove the vehicle for business and divide the result by 12. Line 15 – Enter your average daily round-trip commuting distance. If you went to more than one work location, compute the average. Commuting is generally, travel between your home and a work location. However, travel that meets any of the following conditions is not commuting: • You have at least one regular work location away from your home and the travel is to a temporary work location in the same trade or business, regardless of the distance. Generally, a temporary work location is one where your employment is expected to last one year or less. For more information, see the 2017 IRS Publication 463, available on our New York itemized deductions webpage. • The travel is to a temporary work location outside the metropolitan area where you live and normally work. • Your home is your principal place of business under IRC § 280A(c)(1)(A) (for purposes of deducting expenses for business use of your home) and the travel is to another work location in the same trade or business, regardless of whether that location is regular or temporary and regardless of distance. Line 16 – If you do not know the total actual miles you used your vehicle for commuting during the year, compute the amount to enter on line 16 by multiplying the number of days during the year that you used each vehicle for commuting by the average daily round-trip commuting distance in miles. However, if you converted your vehicle during the year from personal to business use or from business to personal use, enter your commuting miles only for the period you drove your vehicle for business. Step 5 – Standard mileage rate Line 22 – You may be able to use the standard mileage rate instead of actual expenses to compute the deductible costs of operating a passenger vehicle, including a van, sport utility vehicle (SUV), pickup, or panel truck. If you want to use the standard mileage rate for a vehicle you own, you must do so in the first year you place your vehicle in service. In later years, you can deduct actual expenses instead, but you must use straight line depreciation. If you lease your vehicle, you can use the standard mileage rate, but only if you use the rate for the entire lease period. If you use more than two vehicles, complete a second Employee business expenses worksheet, Part 2, providing the information

IT-196-I (2021) Page 15 of 20 requested in lines 11 through 22. Be sure to include the amount from line 22 of both worksheets in the total on line 1. Note: You can deduct state and local personal property taxes, if any, on Form IT-196, line 7. If you are claiming the standard mileage rate for mileage driven in more than one business activity, you must compute the deduction for each business on a separate worksheet. Be sure to include the amount from line 22 of both worksheets in the total on line 1. Step 6 – Actual expenses Line 23 – Enter your total annual expenses for gasoline, oil, repairs, insurance, tires, license plates, and similar items. Do not include state and local personal property taxes or interest expense you paid. (Deduct state and local personal property taxes, if any, on Form IT-196, line 7.) Employees cannot deduct car loan interest. Line 24a – If during 2021 you rented or leased instead of using your own vehicle, enter the cost of renting. Also, include on this line any temporary rentals, such as when your car was being repaired, except for amounts included on line 3. Line 24b – If you leased a vehicle for a term of 30 days or more, you may have to reduce your deduction for vehicle lease payments by an amount called the inclusion amount. See the 2021 IRS Publication 463, or federal Form 2106, available on our New York itemized deductions webpage, to determine your inclusion amount. Line 25 – If during 2021 your employer provided a vehicle for your business use and included 100% of its annual lease value in box 1 of your federal Form W-2, enter this amount on line 25. If less than 100% of the annual lease value was included in box 1 of your federal Form W-2, skip line 25. Line 28 – If you completed Step 7, enter the amount from line 38. If you used federal Form 4562 to compute your depreciation deduction, enter the total of the following amount from: • depreciation allocable to your vehicle(s) (from federal Form 4562, line 28). • any IRC § 179 deduction allocable to your vehicle(s) (from federal Form 4562, line 29). Step 7 – Depreciation of vehicles Depreciation is the amount you can deduct to recover the cost or other basis of your vehicle over a certain number of years. Generally, the federal Modified Accelerated Cost Recovery System (MACRS) is the only depreciation method that can be used by car owners to depreciate any car placed in service after 1986. However, if you used the standard mileage rate in the year you placed the car in service and changed to the actual expense method in a later year and before the car is fully depreciated, you must use straight-line depreciation over the estimated remaining useful life of the car. There are limits on how much depreciation you can deduct (from IRS Topic No. 510, Business Use of Car). For additional information on federal depreciation methods and limits, see the 2021 IRS Publication 463, available on our New York itemized deductions webpage. Line 30 – Enter the vehicle’s actual cost or other basis. Do not reduce your basis by any prior year’s depreciation. However, you must reduce your basis by the following federal items: any deductible casualty loss, deduction for clean-fuel vehicle, gas guzzler tax, alternative motor vehicle credit, or qualified plug-in electric vehicle credit you claimed. If you traded in your vehicle, your basis is the adjusted basis of the old vehicle (reduced by depreciation computed as if 100% of the vehicle’s use had been for business purposes) plus any additional amount you pay for the new vehicle. If you converted the vehicle from personal use to business use, your basis for depreciation is the smaller of the vehicle’s adjusted basis or its FMV on the date of the conversion. Line 31 – Enter the amount of any IRC § 179 deduction and, if applicable, any special depreciation allowed for this tax year, using current IRC rules, methods, and limitations, visit www.irs.gov. Line 32 – To compute the basis for depreciation, multiply line 30 by line 14. From that result, subtract the total amount of any IRC § 179 deduction and special depreciation allowance claimed this year (see line 31) or any IRC § 179 deduction and special depreciation allowance claimed in any previous year for this vehicle. Line 33 – If you used the standard mileage rate in the first year the vehicle was placed in service and now elect to use the actual expense method, you must use the federal straight-line method of depreciation for the vehicle’s estimated useful life. Otherwise, use MACRS (declining balance method). For more information, see the 2021 IRS Publication 946, How to Depreciate Property, available on our New York itemized deductions webpage. Line 36 – Using the date you placed your vehicle in service, use the instructions and applicable chart (Limits for Passenger Automobiles (Except Trucks and Vans) or Limits for Trucks and Vans) in the instructions for 2021 federal Form 2106, to find the amount to enter on line 36.

(Form IT-196 line instructions continued below) Line 22 – Job related education expenses Enter the amount of job-related education expenses, such as tuition, fees, and books. You can deduct expenses you have for education, even if the education may lead to a degree, if the education meets at least one of the following two tests: • It maintains or improves skills required in your present work. • It is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer. You cannot deduct expenses you have for education, even though one or both of the preceding tests are met, if the education is: • needed to meet the minimum educational requirements to qualify you in your trade or business, or • part of a program of study that will lead to qualifying you in a new trade or business. If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, similar items, and certain transportation costs. If the education qualifies you for a new trade or business, you cannot deduct the educational expenses even if you do not intend to enter that trade or business. Travel as education – You cannot deduct the cost of travel that in itself constitutes a form of education. Example: A French teacher who travels to France to maintain general familiarity with the French language and culture cannot deduct the cost of the trip as an educational expense. For more information, see the 2017 IRS Publication 529, Miscellaneous Deductions, available on our New York itemized deductions webpage. Education expenses during unemployment – If you stop working for a year or less in order to get education in order to maintain or improve skills needed in your present work, and then return to the same general type of work, your absence is considered temporary. Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work.

Page 16 of 20 IT-196-I (2021) Line 23 – Tax preparation fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Therefore, on your 2021 return, you can deduct fees paid in 2021 for preparing your 2020 return. These fees include the cost of tax preparation software programs and tax publications. They also include any fee you paid for electronic filing of your return. Do not include on line 23 any tax preparation expenses that you already deducted on your federal income tax return using: • Schedule C, Profit or Loss from Business, • Schedule E, Supplemental Income and Loss, or • Schedule F, Profit or Loss from Farming. Line 24 – Other expenses Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income. Do not include any personal, living, or family expenses on line 24. Examples of expenses to include on line 24 are: • Certain legal and accounting fees. • Clerical help and office rent. • Custodial (for example, trust account) fees. • Your share of the investment expenses of a regulated investment company. • Certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. For more information, see the 2017 IRS Publication 529, available on our New York itemized deductions webpage. • Casualty and theft losses of property used in performing services as an employee (see Casualty and theft worksheet, page 4). • Deduction for repayment of amounts under a claim of right if $3,000 or less. • Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card. You must keep a list of the type and amount of each expense claimed on line 24 for your tax records. Line 26 Form IT-203 filers: Enter the amount from Form IT-203, line 19a, Federal amount column. Other itemized deductions The itemized deductions listed below (lines 29 through 38) are not subject to a 2% limitation. Entering an amount on Line 39 without entering amounts on the preceding lines 29 through 38 may result in the amount on Line 39 being disallowed. Line 29 – Gambling losses Enter your gambling losses. For federal income tax purposes, the itemized deduction rules for computing gambling losses have changed from what was allowed as a deduction for tax year 2017. Your New York itemized deduction allowed for gambling losses on line 29 is computed using the federal rules that applied to tax year 2017. If you filed federal Form 1040NR, U.S. Nonresident Alien Income Tax Return, you cannot claim a New York itemized deduction for gambling losses. For purposes of computing your New York itemized deduction you: • cannot deduct gambling losses that are more than your winnings for the tax year, • cannot reduce your gambling winnings by your gambling losses and report the difference, and • must report the full amount of your winnings as income on Form IT-201 or IT-203, line 16, and claim your losses (only up to the amount of winnings) as an itemized deduction. Diary of winnings and losses – You must keep an accurate diary or similar record of your losses and winnings. Your diary should contain at least the following information: • The date and type of your specific wager or wagering activity. • The name and address or location of the gambling establishment. • The names of other persons present with you at the gambling establishment. • The amount(s) you won or lost. Proof of winnings and losses – In addition to your diary, you should also have other documentation. You can generally prove your winnings and losses through federal Form W-2G, Certain Gambling Winnings; federal Form 5754, Statement by Person(s) Receiving Gambling Winnings; wagering tickets; canceled checks; substitute checks; credit records; bank withdrawals; and statements of actual winnings or payment slips provided to you by the gambling establishment. For specific wagering transactions, you can use the following items to support your winnings and losses: • Keno – Copies of the keno tickets you purchased that were validated by the gambling establishment, copies of your casino credit records, and copies of your casino check cashing records. • Slot machines – A record of the machine number and all winnings by date and time the machine was played. • Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, etc.) – The number of the table at which you were playing. Casino credit card data indicating whether the credit was issued in the pit or at the cashier’s cage. • Bingo – A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Supplemental records include any receipts from the casino, parlor, etc. • Racing (horse, harness, dog, etc.) – A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Supplemental records include unredeemed tickets and payment records from the racetrack. • Lotteries – A record of ticket purchases, dates, winnings, and losses. Supplemental records include unredeemed tickets, payment slips, and winnings statements. These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. They are not all-inclusive. Your tax liability depends on your particular facts and circumstances. Line 30 – Casualty and theft losses of income-producing property You must first complete Section B of the Casualty and theft worksheet, on page 5. You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit, if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). For more information on casualty and theft losses, see the 2017 IRS Publication 547, available on our New York itemized deductions webpage. Line 31 – Federal estate tax on income in respect of a decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent’s final income tax return. For

IT-196-I (2021) Page 17 of 20 information about computing the amount of this deduction, see the 2017 IRS Publication 559, Survivors, Executors, and Administrators, available on our New York itemized deductions webpage. Line 32 – Deduction for amortizable bond premiums This deduction is for federally taxable bonds only. See Form IT-201-I, Instructions for Form IT-201, page 15 or Form IT-203-I, Instructions for Form IT-203, page 24 for more information on state and local bonds and obligations taxable to New York State. In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. You can elect to amortize the premium on taxable bonds. The amortization of the premium is generally an offset to interest income on the bond (reported on Form IT-201 or Form IT-203, line 2) rather than a separate deduction item. • Pre-1998 election to amortize bond premium – Generally, if you first elected to amortize bond premium before 1998, the above treatment of the premium doesn’t apply to bonds you acquired before 1988. • Bonds acquired after October 22, 1986, and before 1988 – The amortization of the premium on these bonds is investment interest expense subject to the investment interest limit, unless you chose to treat it as an offset to interest income on the bond. • Bonds acquired before October 23, 1986 – The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. • Deduction for excess premium – On certain bonds (such as bonds that pay a variable rate of interest or that provide for an interest-free period), the amount of bond premium allocable to a period may exceed the amount of stated interest allocable to the period. If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. However, the amount deductible is limited to the amount by which your total interest inclusions on the bond in prior periods exceed the total amount you treated as a bond premium deduction on the bond in prior periods. If any of the excess bond premium cannot be deducted because of the limit, this amount is carried forward to the next period and is treated as bond premium allocable to that period. Pre-1998 choice to amortize bond premium – If you made the choice to amortize the premium on taxable bonds before 1998, you can deduct the bond premium amortization that is more than your interest income only for bonds acquired during 1998 and later years. For more information on the deduction for amortizable bond premiums, see the 2017 IRS Publication 529 and the 2017 IRS Publication 550, Investment Income and Expenses, available on our New York itemized deductions webpage. Line 34 – Deduction for repayment of amounts under a claim of right if over $3,000 If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid. For more information, see the 2017 IRS Publication 525, Taxable and Nontaxable Income, available on our New York itemized deductions webpage. Line 35 – Certain unrecovered investments in a pension or annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree’s investment. If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree’s final income tax return. For more information about the tax treatment of pensions and annuities, see the 2017 IRS Publication 575, Pension and Annuity Income, available on our New York itemized deductions webpage. Line 36 – Impairment-related work expenses of a disabled person If you have a physical or mental disability that limits you being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work. Example: You are blind. You must use a reader to do your work. You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. The reader’s services are only for your work. You can deduct your expenses for the reader as impairment-related work expenses. Line 37 – Federal disaster loss Your New York itemized deduction for a federal qualified disaster loss is computed using the federal rules that applied to tax year 2017 (only from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria). Complete Section A of the Casualty and theft worksheet on page 4 to compute the amount of your federal qualified disaster loss to enter on line 37, if any. Line 38 – Other itemized deductions from partnerships If you are a partner in a partnership and you received other itemized deductions from the partnership, but the partnership did not specify the type of itemized deduction, then enter the total amount of these deductions. The only deductions that qualify to be entered on line 38 are those deduction items that would otherwise be included on lines 29 through 37, but for the fact that the partnership in which you are a partner did not specifically identify the itemized deduction type. Do not include on line 38 any amounts already included in lines 29 through 37 (or elsewhere on this form). (continued)

1 Enter the total amounts from Form IT-196,

lines 4, 9, 15, 19, 20, 28, and 39 .................... 1 2 Enter the total amounts from Form IT-196,

lines 4, 14, 16a, 20, 29, 30, and 37 ................ 2 3 Is the amount on line 2 less than the amount

on line 1?

If No, stop here. Your deduction is not limited.

Enter the amount from line 1 of this worksheet

on Form IT-196, line 40. Do not complete the

rest of this worksheet.

If Yes, subtract line 2 from line 1 .................... 3 4 Multiply line 3 by 80% (.80) ..... 4 5 Enter the amount from

Form IT-201, line 19a or IT-203,

line 19a (Federal amount

column) ................................... 5 6 Enter $338,850 if married filing

jointly or qualifying widow(er);

$310,600 if head of household;

$282,400 if single; or $169,400

if married filing separately ....... 6 7 Is the amount on line 6 less

than the amount on line 5?

If No, stop here. Your deduction

is not limited. Enter the amount

from line 1 of this worksheet on

Form IT-196, line 40. Do not

complete the rest of this worksheet.

If Yes, subtract line 6 from

line 5 ........................................ 7 8 Multiply line 7 by 3% (.03)........ 8 9 Enter the smaller of line 4 or line 8 ................. 9 10 Total itemized deductions. Subtract line 9

from line 1. Enter the result here and on

Form IT-196, line 40 ....................................... 10 Page 18 of 20 IT-196-I (2021) Total itemized deductions Line 40 Complete the Line 40, Total itemized deductions worksheet below, to compute the amount to enter on line 40 if the amount on Form IT-201, line 19a or IT-203, line 19a (Federal amount column), is over: • $338,850 if married filing jointly or qualifying widow(er); • $310,600 if head of household; • $282,400 if single; or • $169,400 if married filing separately. Adjustments Note: For purposes of this section (instructions for lines 41 through 49), any reference to the IRC means the IRC as it existed prior to the 2018 federal law changes (Public Law 115-97, Tax Cuts and Jobs Act). Differences between the IRC and New York State Tax Law make it necessary to require certain adjustments to Total itemized deductions (line 40) when computing the New York itemized deduction amount allowed (line 49). The subtraction adjustments on line 41 reflect the fact that New York does not allow certain itemized deductions, such as the deduction for state and local income taxes (or general sales tax, if applicable). Because of limits on specific itemized deductions, and the overall limit on total itemized deductions (based on income), it may be necessary for you to complete one or more worksheets to determine the amount of the New York subtraction adjustment. The addition adjustments on line 44 reflect the fact that New York allows certain deductions that are not allowed under the IRC, such as expenses related to income that is exempt from federal income tax but subject to New York income tax. Also, further adjustments may be required if you are subject to the New York itemized deduction adjustment for higher income taxpayers (line 46), or if you elect to claim the New York itemized deduction for college tuition expenses (line 43 or line 48). Line 41 To compute your New York itemized deduction, you must subtract certain amounts that were allowed as a deduction under the IRC but not under New York Tax Law. Follow these steps: 1. Add the amounts of the adjustments described in items A through F below that you included in lines 1 through 40. If this total includes any of the adjustments described in items B through F, you must also list them on a separate piece of paper marked Itemized deduction schedule – subtraction adjustments. Identify the amount of each adjustment by letter (B through F) and submit that paper with your Form IT-196. A State and local, income taxes (or general sales tax, if applicable) from Form IT-196, line 5 and any foreign income taxes included on line 8. B Ordinary and necessary expenses paid or incurred in connection with income, or property held for the production of income, which is exempt from New York income tax but only to the extent included on Form IT-196, lines 1 through 40. C Amortization of bond premium attributable to 2021 on any bond whose interest income is exempt from New York income tax, but only to the extent included in Form IT-196, lines 1 through 40. D Interest expense on money borrowed to purchase or carry bonds or securities whose interest is exempt from New York income tax, but only to the extent included in Form IT-196, lines 1 through 40. E If you are a shareholder of a federal S corporation that could elect but did not elect to be a New York S corporation, any S corporation deductions included in Form IT-196, lines 1 through 40. If an S corporation short year is involved, you must allocate those deductions. F Premiums paid for long-term care insurance to the extent deducted in determining federal taxable income (from line 5 of Worksheet 1 below). 1 Amount of long-term care premiums

included on federal Schedule A, line 1............. 1 2 Amount from federal Schedule A, line 1........... 2 3 Divide line 1 by line 2 and round to the

fourth decimal place......................................... 3 4 Amount from federal Schedule A, line 4........... 4 5 Multiply line 4 by line 3..................................... 5 Worksheet 1 Long-term care adjustment Partners: Include on line 41 the subtractions described above that apply to your share of partnership deduction items. Obtain your share of partnership items from your Form IT-204-IP, New York Partner’s Schedule K-1, lines 26a through 26f. S corporation shareholders: If you are a shareholder of a federal S corporation that is a New York S corporation, or if you were not eligible to make the election to treat your corporation as a New York S corporation because the corporation is not subject to Article 9-A, general business corporation franchise tax, include on line 41 subtractions B, C, D, and F, described above that apply to your pro rata share of S corporation items of income, loss or deduction. Line 40, Total itemized deductions worksheet (Keep for your records)

IT-196-I (2021) Page 19 of 20 1 Enter amount from line 9 of Line 40, Total

itemized deduction worksheet, in the

instructions for Form IT-196 ..................... 1 2 Enter amount from line 3 of Line 40, Total

itemized deductions worksheet, in the

instructions for Form IT-196 ..................... 2 3 Divide line 1 by line 2 and round to the

fourth decimal place ................................. 3 4 Amount of subtraction adjustment A (described on page 18) ............................. 4 5 Amount of subtraction adjustments B and C

described on page 18 that are included in

total itemized deductions from Form IT-196,

line 40, before any federal disallowance.

Also include that portion of the .deductions

under subtraction adjustment E that is

included in lines 19, 28, and 39 of

Form IT-196 (e.g., contributions) ............. 5 6 Add line 4 and line 5 ................................ 6 7 Multiply line 6 by line 3 ............................. 7 8 Subtract line 7 from line 6......................... 8 9 Enter the amount of subtraction .adjustments

D and E described on page 18, excluding

that portion of E included in line 5 above.... 9 10 Enter the amount from Worksheet 1,

line 5 ........................................................ 10 11 Add lines 8, 9, and 10.

Enter the total on Form IT-196, line 41..111 Worksheet 2 If the election to be a New York S corporation terminated during the tax year, you must allocate those items. Obtain your share of S corporation items from the S corporation. If you are a shareholder of a federal S corporation that could, but did not, elect to be a New York S corporation, include subtraction E only. 2. If the amount on Form IT-201, line 19a or IT-203, line 19a (Federal amount column) is equal to or less than the applicable amount in Table 1 below based on your filing status, enter the total of your subtraction adjustments on line 41. 3. If the amount on Form IT-201, line 19a or IT-203, line 19a (Federal amount column) is more than the applicable amount in Table 1 below based on your filing status, you must complete Worksheet 2 below. Filing status Applicable

amount Single ..................................................................... $ 282,400 Married filing joint return , or qualifying widow(er)  .............................................................. 338,850 Married filing separate return  ................................ 169,400 Head of household  (with qualifying person) .......... 310,600 Table 1 Line 42 Subtract line 41 from line 40 and enter the result. If you made no entry on line 41, enter the amount from line 40 on line 42. Line 43 Form IT-203 filers: Enter the amount from Form IT-203-B, Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet, Schedule C, line 2. You must first complete all of Schedule C in order to compute the college tuition itemized deduction. If you fail to complete Schedule C, your college tuition itemized deduction could be disallowed. See the instructions for Schedule C. Form IT-201 filers: Leave this line blank and skip to line 44. Line 44 – Addition adjustments H, I, J, and K To compute your New York itemized deduction, you must add certain amounts that were not allowed under the IRC but are allowed under New York Tax law. List any of the addition adjustments below that apply to you on a separate piece of paper marked Itemized deduction schedule-addition adjustments with your name(s) and Social Security number(s). Identify the amount of each adjustment that applies to you by letter (H, I, J, and K). Add all of your addition adjustments and enter the total on line 44. Submit that paper with your Form IT-196. H Interest expense on money borrowed to purchase or carry bonds or securities whose interest is subject to New York income tax, but exempt from federal income tax, if this interest expense was not deducted on your federal return or shown as a New York subtraction. I Ordinary and necessary expenses paid or incurred during 2021 in connection with income, or property held for the production of income, which is subject to New York income tax but exempt from federal income tax, if these expenses were not deducted on your federal return or shown as a New York subtraction. J Amortization of bond premium attributable to 2021 on any bond whose interest income is subject to New York income tax, but exempt from federal income tax, if this amortization was not deducted on your federal return or shown as a New York subtraction. K Amount of disallowed union dues included on the Unreimbursed employee business expenses worksheet, line 4, that were subject to the 2% miscellaneous itemized deduction floor. If you did not deduct any union dues as a miscellaneous itemized deduction on your New York State tax return due to the application of the 2% floor, the amount of the modification is the full amount of union dues paid during the tax year. If you deducted a portion of union dues as a miscellaneous itemized deduction on line 21, the amount of the modification is a percentage of the union dues disallowed due to the 2% floor, computed as follows: union dues paid x 1 – miscellaneous itemized deductions after 2%

limitation applied (Form IT-196, line 28)

total miscellaneous itemized deductions

subject to the 2% limitation

(Form IT-196, line 25) Example: Pat pays $1,628 of union dues eligible under IRC §162. Pat has recomputed federal AGI of $28,000. Pat has total miscellaneous itemized deductions in the amount of $1,850 and is allowed $1,290 in miscellaneous itemized deductions on their New York State tax return after application of the 2% floor. Pat can claim an additional $493 in itemized deductions computed as follows: Step 1: $1,290 ÷ $1,850 = .6973 Step 2: 1 − .6973 = .3027 Step 3: $1,628 × .3027 = $493 Partners: Include on line 44 additions H, I, J, and K, described above that apply to your share of partnership deduction items. Obtain your share of partnership items from your Form IT-204-IP, lines 24a through 24f. S corporation shareholders: If you are a shareholder of a federal S corporation that is a New York S corporation for the tax year, or if you were not eligible to make the election to treat your corporation as a New York S corporation because the corporation is not subject to Article 9-A, general business corporation franchise tax, include on line 44 additions H, I, J, and K, described above that apply to your pro rata share of S corporation items of income, loss or deduction.

Page 20 of 20 IT-196-I (2021) 1 NYAGI (from Form IT-201, line 33 or

Form IT-203, line 32 ..................................1 2 Filing status  or  enter $100,000 or

filing status  enter $150,000, or

filing status  or  enter $200,000............. 2 3 Subtract line 2 from line 1. (If line 2 is more

than line 1, leave line 46 blank. Do not continue with this worksheet.) ...................................... 3 4 Enter the lesser of line 3 or $50,000............ 4 5 Divide line 4 by $50,000 and round to

the fourth decimal place............................... 5 6 Enter 25% (.25) of line 45 ............................ 6 7 Multiply line 5 by line 6................................. 7

Enter this amount on line 46. Worksheet 3 1 Enter the excess of NYAGI over $475,000

(cannot exceed $50,000) ................................. 1 2 Divide line 1 by $50,000 and round to the

fourth decimal place .................................... 2 3 Enter 25% (.25) of line 45 ............................ 3 4 Multiply line 2 by line 3 ................................ 4 5 Add lines 3 and 4 ......................................... 5

Enter this amount on line 46. Worksheet 4 1 Enter the amount from line 45 ..................... 1 2 Enter 50% (.50) of your gifts to charity

(Form IT-196, line 19) .................................. 2 3 Subtract line 2 from line 1 ............................ 3

Enter this amount on line 46. Worksheet 5 1 Enter the amount from line 45 ..................... 1 2 Enter 25% (.25) of your gifts to charity

(Form IT-196, line 19) .................................. 2 3 Subtract line 2 from line 1 ............................ 3

Enter this amount on line 46. Worksheet 6 If the election to be a New York S corporation terminated during the tax year, you must allocate those items. Obtain your share of S corporation items from the S corporation. Line 46 – Itemized deduction adjustment Enter the amount of your itemized deduction adjustment. If your New York Adjusted Gross Income (NYAGI) (Form IT-201, line 33 or Form IT-203, line 32) is: • $100,000 or less, leave line 46 blank and go to line 47; • more than $100,000 but not more than $475,000, fill in Worksheet 3 below; • more than $475,000 but not more than $525,000, fill in Worksheet 4 below; • more than $525,000 but not more than $1,000,000, enter 50% (.50) of line 45 on line 46; • more than $1,000,000, but not more than $10,000,000, fill in Worksheet 5 below; or • more than $10,000,000, fill in Worksheet 6 below. Line 47 – Subtract line 46 from line 45. If you made no entry on line 46, enter the amount from line 45 on line 47. Line 48 – College tuition itemized deduction Form IT-201 filers only. Form IT-203 filers leave this line blank and skip to line 49. Did you, your spouse, or your dependent(s) pay any college tuition expenses during 2021? If No, enter 0 and go to line 49. If Yes, you may be eligible to claim either the college tuition itemized deduction or the college tuition credit. However, you cannot claim both. Complete Form IT-272, Claim for College Tuition Credit or Itemized Deduction, to compute your college tuition itemized deduction. Submit Form IT-272 with your return. Line 49 – Compare the amount on line 49 to your New York standard deduction amount from the standard deduction table on Form IT-201-I, page 19 or Form IT-203-I, page 27. For greater tax savings, enter the larger of the amounts on Form IT-201, line 34, or Form IT-203, line 33, and mark an X in the appropriate box, Standard or Itemized. If you choose the itemized deduction, you must submit Form IT-196 with your return. If you are married and filing separate returns , see the caution for Form IT-201, line 34, on page 19 or Form IT-203, line 33, on page 27.

– Notes –

– Notes –

– Notes –

Department of Taxation and Finance Instructions for Form IT-201 Full-Year Resident Income Tax Return New York State • New York City • Yonkers • MCTMT (including instructions for Forms IT-195 and IT-201-ATT) Before you prepare a paper return, consider filing electronically • Electronic preparation and filing is fast, easy, and secure. • Electronic filers get their refunds up to twice as fast as paper filers. • The user-friendly software ensures you file all the right forms and don’t miss out on valuable credits. Visit www.tax.ny.gov to file and learn more. If you do file a paper return, you may need these additional forms, as well as credit claim forms. Use Form: to: IT-2 report wages and NYS, NYC, or Yonkers tax withheld (do not submit Form W-2). IT-195 allocate all or a portion of your personal income tax refund to a NYS 529 account. IT-196 claim the New York itemized deduction IT-201-V make a payment by check or money order with your return. IT-1099-R report NYS, NYC, or Yonkers tax withheld from annuities, pensions, retirement pay, or IRA payments (do not submit Form 1099-R). IT-201-ATT report other NYS or NYC taxes or to claim credits other than those reported on Form IT-201. IT-225 report NY addition and subtraction modifications not reported directly on Form IT-201. IT-227 make voluntary contributions IT-558 report addition and subtraction adjustments to federal amounts due to decoupling from the IRC. Reminder: To claim a tax credit (with the exception of the household credit and NYC school tax credit) you must complete and submit the appropriate credit form. IT-201-I Instructions Up-to-date information affecting your tax return – Visit our website for tax law changes or form corrections that occurred after the forms and instructions were finalized (see Need help?)

Go to topic Print Go to topic Print What’s new for 2021? ............................................. 3 1099-G information ................................................. 4 Who must file? ........................................................ 5 Filing information for same-sex married couples .... 5 Credits for individuals .............................................. 6 Credits for businesses ........................................... 8 Other forms you may have to file .......................... 11 School district name and code .............................. 12 Filing status and items B through H ...................... 12 Federal income tax return information – lines 1 through 19 .............................................. 14 Partners, beneficiaries, S corporation shareholders ...................................................... 15 New York additions – lines 20 through 23 ............. 15 New York subtractions – lines 26 through 31 ........ 16 Standard or itemized deduction and dependent exemptions – lines 34 and 36 ............................ 19 New York State tax – line 39 ................................. 20 New York State household credit – line 40 ............ 20 Resident credit and other New York State nonrefundable credits – lines 41 and 42 ............ 21 Net other New York State taxes – line 45 .............. 21 New York City taxable income – line 47................. 21 New York City taxes – line 47a, 50, and 51 ........... 21 New York City household credit – line 48 .............. 21 New York City nonrefundable credits – line 53 ...... 23 MCTMT – line 54a ................................................. 23 MCTMT – line 54b ................................................. 24 Yonkers taxes – lines 55, 56, and 57 .................... 24 Sales or use tax – line 59 ...................................... 25 Voluntary contributions – line 60 ........................... 26 Credits – lines 63 through 71 ................................ 26 New York State, New York City, and Yonkers tax withheld – lines 72, 73, and 74 .......................... 28 Check your withholding for 2022 ........................... 29 Estimated tax payments – line 75 ......................... 29 Refund options ...................................................... 30 Payment options ................................................... 31 Account information – line 83 ................................ 32 Finish your return .................................................. 34 Form IT-195, Allocation of Refund ........................ 36 Form IT-201-ATT, Other Tax Credits and Taxes .... 37 Additional information ............................................ 40 New York State Tax Table ..................................... 43 New York State tax rate schedule ......................... 51 Tax computation – New York AGI of more than $107,650 ............... 52 New York City Tax Table ....................................... 59 New York City tax rate schedule ........................... 67 Index ............................................. inside back cover When to file/Important dates ................... back cover Need help? .............................................. back cover Where to file ............................................ back cover 2 2021 IT-201-I, Table of contents Access our website at www.tax.ny.gov Table of contents

Access our website at www.tax.ny.gov

2021 IT-201-I, General information 3 To save space and enhance clarity, these instructions may use common abbreviations, including: EIC = earned income credit federal AGI = federal adjusted gross income IRC = Internal Revenue Code IRS = Internal Revenue Service MCTMT = Metropolitan Commuter Transportation Mobility Tax New York AGI = New York adjusted gross income NYS = New York State NYC = New York City Common words and phrases When entering amounts on your return, including on any credit forms, schedules, or other forms submitted with your New York return, enter whole dollar amounts only (zeros have been preprinted). Use the following rounding rules when entering your amounts; drop amounts below 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. Entering whole dollar amounts File a valid return Forms that have a year under the New York State map can only be used for that tax year. Important reminder to file a complete return You must complete all required schedules and forms that make up your return, and include all pages of those forms and schedules when you file. Submit only those forms and schedules that apply to your return, and be sure that you have made all required entries. Returns that are missing required pages or that have pages with missing entries are considered incomplete and cannot be processed, and may subject taxpayers to penalty and interest. What is identity theft? Identity theft is the unauthorized use of personal information such as: • Social Security number • credit card number Identity thieves can file forged tax returns to collect fraudulent refunds. Victims may not be aware their identities have been stolen. Protect yourself from identity theft Help us help you protect your identity by only writing the last four digits of your Social Security number on any check or money order you send to the Tax Department. To allow us to properly process your return and payment vouchers, you must still include your complete Social Security number on those forms. For more information, or if you think you have been a victim of identity theft that is affecting your tax records, see our website. E-file information Using software?

You must e-file if your software allows you to e-file your return, or if you are a tax preparer who is subject to the e-file mandate. E-file is easy, safe, and allows you to get your refund faster. Most New York taxpayers e-file. Make a payment Pay a balance due by authorizing the Tax Department to withdraw the payment from your bank account. Authorize the E-file your return payment when you e-file your return or make a return payment after you file your return using our Online Services. You may also pay with a credit card. For more information, visit our website at www.tax.ny.gov. For a detailed list of what’s new, including a summary of tax law changes, visit our website at www.tax.ny.gov (search: 2021). What’s for 2021?

4 2021 IT-201-I, General information Access our website at www.tax.ny.gov If you need to get NYC tax forms and instructions or information about NYC business taxes, contact the NYC Department of Finance: Online - nyc.gov/finance Send a message - nyc.gov/contactdof By phone - From any of the five boroughs in New York City, call 311. From outside New York City, call 212-639-9675. How to get New York City forms What you can find on our website • The most up-to-date information • Free e-file options • Forms and instructions • Publications and other guidance • Online services and account information • How to change your address • Free tax return assistance information • How to resolve an issue • Taxpayer rights information • Subscription service sign-up Visit our site to see other services and information. Need to know the amount of your 2020 New York State Tax refund? We do not mail Form 1099-G, Statement for Recipients of State Income Tax Refunds. If you need this information to complete your federal return: • check your paperwork • go to Online Services at www.tax.ny.gov • call 518-457-5181 1099-G information Keep an eye out for the following icons or symbols. They will alert you to important new information and to areas where particular caution should be used.

New information Caution Special symbols Follow these guidelines. Use black ink only (no red or other color ink or pencils) to print or type all entries. If you show a loss, place a minus sign immediately to the left of the loss amount. Do not use [ ] brackets or parentheses. Mark an X to fill in boxes as appropriate. Do not use a check mark. Keep your Xs and numerals inside the boxes. Do not write in dollar signs or commas when making entries. How do I fill in the forms? New York State Tax Department Online Services Create an Online Services account and log in to: • make payments • view your filing and payment history • get email notifications for refunds, bills, and notices • sign up for electronic communications about refunds, bills, and notices Access is available 24 hours a day, 7 days a week. www.tax.ny.gov Online Services

Access our website at www.tax.ny.gov

2021 IT-201-I, General information 5 Same-sex married couples have the same state tax benefits and requirements as different-sex married couples filing and paying New York State personal income tax. In addition, as a result of the Supreme Court’s decision United States v. Windsor, and IRS Revenue Ruling 2013-17, for federal tax purposes the IRS will recognize a marriage between a same-sex couple that is a legal marriage under the laws of the jurisdiction (either domestic or foreign) where the marriage was performed. Therefore, you must determine your filing status using the general married filing status rules (see Item A on page 12). The term spouse should be read as gender-neutral and includes a person in a marriage with a same-sex spouse. The term marriage includes a marriage between same-sex spouses. Filing information for same-sex married couples You must file a New York State resident return if you meet any of the following conditions: • You have to file a federal return. • You did not have to file a federal return but your recomputed federal AGI for 2021 plus New York additions (see page 15) was more than $4,000 ($3,100 if you are single and can be claimed as a dependent on another taxpayer’s federal return). • You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay. • You want to claim any of the refundable or carryover credits in the credit charts on pages 6 through 10. Do not file Form IT-201 if you were a New York State resident for only part of the year. If you moved into New York State on any day other than January 1, or moved out of New York State on any day other than December 31, see New York nonresidents and part-year residents. Additional notes to all filers: • Do you have to submit other forms? If you need to pay other taxes, see Other forms you may have to file. • To claim tax credits, see the credit charts on pages 6 through 10. • Does your child have investment income over $2,200? It would be to your advantage to file a New York return for your child to report your child’s investment income, since there will be no New York tax on the first $3,100 of that income. When you file your federal return, report your child’s investment income on federal Form 8615 (instead of federal Form 8814). If you file Form 8814, the amount of your child’s investment income over $2,200 that was included in your federal gross income will be reported on your New York return and taxed at your rate. • Did you file federal Form 1040-SR, U.S. Tax Return for Seniors? If you filed federal Form 1040-SR, all references to federal Form 1040 and its related schedules in Form IT-201, its instructions, and any forms submitted with Form IT-201 and their related instructions, should be read as a reference to federal Form 1040-SR. New York nonresidents and part‑year residents: If you were a nonresident or a part-year resident of New York State and you received income from New York sources in 2021, you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return. Separate returns are required for some married taxpayers who file a joint federal return. If one of you was a New York State resident and the other was a nonresident or part‑year resident, you must each file a separate New York return. The resident must use Form IT‑201. The nonresident or part‑year resident, if required to file a New York State return, must use Form IT‑203. However, if you both choose to file a joint New York State return, use Form IT‑201. New York State full-year residents: Who must file?

6 2021 IT-201-I, General information Access our website at www.tax.ny.gov Accumulation distribution

are a beneficiary of a trust who received an accumulation distribution. page 37* Accumulation distribution

are a beneficiary of a trust who received an accumulation distribution page 37*

(New York City)

during the period you were a New York City resident.

Alternative fuels

have unused credit for purchasing a new alternative-fuel vehicle or IT-253

converting a vehicle to use alternative fuel, or have unused credit

for investing in new clean-fuel vehicle refueling property.

Alternative fuels

placed in service alternative fuel vehicle refueling or electric vehicle IT-637

and electric vehicle

recharging property in New York State.

recharging property Child and dependent care

are able to claim the federal child and dependent care credit. IT-216

(New York State) Child and dependent care

are a New York City resident and are qualified to claim the New York IT-216

(New York City)

State child and dependent care credit.

Claim of right

had a claim of right credit on your federal return for income that was subject IT-257

(New York State)

to New York State tax on a prior year’s return.

Claim of right

had a claim of right credit on your federal return for income that was subject IT-257

(New York City)

to New York City tax on a prior year’s return.

Claim of right had a claim of right credit on your federal return for income that was subject IT-257

(Yonkers)

to Yonkers tax on a prior year’s return.

Claim of right had a claim of right credit on your federal return for income that was subject IT-257

(MCTMT)

to MCTMT on a prior year’s return.

Clean heating fuel purchased bioheating fuel that is used for space heating or hot water production IT-241

for residential purposes.

College tuition

are a full-year New York State resident paying college tuition expenses. IT-272

Conservation own land that is subject to a conservation easement held by a public or IT-242

easement tax

private conservation agency.

Contributions to

made contributions to the specific funds listed on Form IT-228. IT-228

certain funds

Defibrillator

purchased an automated external defibrillator machine. IT-250

Earned income

are allowed an earned income credit (EIC) on your federal income tax return IT-215

(New York State)

or are a noncustodial parent and have paid child support through a or

NYS support collection unit. IT-209

Earned income

are a New York City resident allowed an EIC on your federal income tax return. IT-215

(New York City)

Empire State child claimed the federal child tax credit or additional child tax credit, or you IT-213

have a qualifying child.

Employer

worked for an employer who elected to participate in the Employer IT-226

compensation

Compensation Expense Program, and your wages and compensation

expense program

for the year exceeded $40,000.

wage

Green building

have unused credit for expenses and purchases for a building meeting certain DTF-630

environmental and energy standards. See Key above.

Credit You may qualify for this credit if you: Form Credits for individuals Key: This credit may be refunded to you, even if you owe no tax. You may apply for this credit even if you don’t have to file a tax return. * See this page in the instructions. There is no form for this credit.

Access our website at www.tax.ny.gov

2021 IT-201-I, General information 7 See Key above.

Credit You may qualify for this credit if you: Form Credits for individuals (continued) Historic homeownership

had qualified rehabilitation expenditures made with respect to a qualified IT-237

rehabilitation

historic home located in New York State.

Household

cannot be claimed as a dependent on another taxpayer’s federal return and your page 20*

(New York State)

recomputed federal AGI is not over $32,000 ($28,000 if filing as single).

Household

cannot be claimed as a dependent on another taxpayer’s federal return and your page 21*

(New York City)

recomputed federal AGI is not over $22,500 ($12,500 if filing as single). Long-term care insurance

paid premiums during the tax year for a long-term care insurance policy. IT-249

Lump-sum distribution

received a federal lump-sum distribution while a New York State resident that IT-112.1

was taxed by a specified jurisdiction outside New York State.

Nursing home

paid an amount directly relating to the assessment imposed on a residential IT-258

assessment

health care facility located in New York State.

Pass-through

are a direct partner or shareholder in an electing entity subject to PTET. IT-653

entity tax (PTET) credit

Real property tax

are a full-year New York State resident paying real property taxes or rent. IT-214

Real property tax

are a full-year New York State resident who owns real property, paid real IT-229

relief credit

property tax, and your gross income is $250,000 or less.

Residential fuel oil

have unused credit for replacing or installing a residential fuel oil storage tank. page 37*

storage tank School tax (fixed amount)

are a full- or part-year New York City resident and you cannot be claimed as a NYC-210

(New York City)

dependent on another taxpayer’s federal return. You do not have to file

Form NYC-210 if you are claiming this credit on Form IT-201.

School tax exemption

are a New York State homeowner who recently purchased a residence, See Note

(STAR)

who is eligible for the STAR property tax exemption, and has elected or is below.

required to claim the credit in lieu of the exemption.

School tax (rate

are a New York City resident with taxable income of $500,000 or less. page 28*

reduction amount)

(New York City)

Solar energy

purchased or leased solar energy system equipment and installed it at your IT-255

system equipment

principal residence.

Solar and wind energy

have unused credit for purchasing and installing a solar or wind energy system. page 37*

Taxes paid to another

received income while a New York State resident from outside New York State IT-112-R

state or jurisdiction

that was taxed by a jurisdiction outside New York State.

Taxes paid to Canada

received income while a New York State resident from Canada that was IT-112-C

taxed by a province of Canada. Volunteer firefighters’ and

are a volunteer firefighter or ambulance worker for the entire year. IT-245

ambulance workers’ * See this page in the instructions. There is no form for this credit. Key: This credit may be refunded to you, even if you owe no tax. You may apply for this credit even if you don’t have to file a tax return. Note: This was an advance payment mailed in the fall of 2021. For more information, see our website.

8 2021 IT-201-I, General information Access our website at www.tax.ny.gov

Alcoholic beverage is a registered distributor of alcoholic beverages that produced qualified IT-636

production

amounts of beer, cider, wine, or liquor in New York State in the tax year.

Alternative fuels

have unused credit for purchasing a new alternative-fuel vehicle or IT-253

converting a vehicle to use alternative fuel, or have unused credit for

investing in new clean-fuel vehicle refueling property.

Alternative fuels

placed in service alternative fuel vehicle refueling or electric vehicle IT-637

and electric vehicle

recharging property in New York State.

recharging property

Brownfield credits was issued a certificate of completion by the New York State Department IT-611

of Environmental Conservation (DEC) under the Brownfield Cleanup IT-611.1

Program. IT-611.2

IT-612

IT-613

Clean heating fuel

purchased bioheating fuel that is used for space heating or hot water IT-241

production for residential purposes.

Conservation own land that is subject to a conservation easement held by a public or IT-242

easement tax

private conservation agency.

Defibrillator

purchased an automated external defibrillator machine. IT-250 Economic Transformation

was issued a certificate of eligibility by Empire State Development (ESD) IT-633 and Facility Redevelopment

admitting you into the Economic Transformation and Facility Redevelopment

Program tax

Program.

Empire State employed eligible apprentices which includes disadvantaged youths. IT-650

apprenticeship tax

Empire State had expenses for the production of certain qualified commercials. IT-246

commercial production Empire State film production

had expenses for the production of certain qualified films and television shows. IT-248

Empire State film

had expenses for the post-production of certain qualified films and television shows. IT-261

post-production

Empire State Jobs

was issued a certificate of eligibility by Empire State Development (ESD) IT-634

Retention Program

under the Jobs Retention Program. Empire State musical and had expenses for the production, promotion, performance, and transportation IT-642

theatrical production

for live, dramatic, stage shows on national tour.

Empire zone (EZ)

have an unused EZ capital tax credit from a prior year. IT-602

capital tax

Employer-provided

was allowed the federal employer-provided childcare credit under IT-652

childcare

IRC § 45F.

EZ employment have an unused EZ employment incentive tax credit from a prior year. IT-603

incentive tax

EZ investment tax have an unused EZ investment tax credit from a prior year. IT-603

EZ and zone equivalent

has an unused credit from a prior year for wages paid to employees within IT-601

area (ZEA) wage tax

an EZ or ZEA.

Employee training

provided skills training or internship programs in advanced technology, IT-646

incentive program tax

life sciences, software development, or clean energy for your employees.

Employment incentive put property in service that qualified for the investment credit. IT-212-ATT

Employment of persons

employed persons with disabilities. IT-251

with disabilities Key: This credit may be refunded to you, even if you owe no tax. Credits for businesses See Key above.

Credit You may qualify for this credit if you or your business: Form

Access our website at www.tax.ny.gov

2021 IT-201-I, General information 9

Excelsior jobs was issued a certificate of eligibility by Empire State Development (ESD) IT-607

program tax

under the Excelsior Jobs Program.

Farm donations to make qualified donations to an eligible food pantry. IT-649

food pantries

Farm workforce retain your current farm workforce. IT-647

retention

IT-647-ATT

Farmers’ school tax is in the farming business and paid school taxes on agricultural property IT-217

in New York State. Financial services industry

have an unused credit from prior years. IT-605

EZ investment and

employment incentive

FSI investment and have an unused credit from prior years. IT-252

employment incentive

Green building

had expenses for a building that meets certain environmental and energy standards. DTF-630

Hire a veteran

hired and employed a qualified veteran on or after January 1, 2014. IT-643 Historic barn rehabilitation

paid or incurred rehabilitation expenses to restore a historic barn in IT-212-ATT

New York State.

Investment tax placed qualified property in service for the production of goods in IT-212

New York State.

Life sciences

had qualified research and development expenditures related to IT-648

research and

the life sciences field.

development tax

Long-term care insurance

paid premiums during the tax year for a long-term care insurance policy. IT-249

Low-income housing

had construction or rehabilitation expenses for eligible rent-restricted housing. DTF-624

Manufacturer’s real is a qualified New York manufacturer that paid eligible real property taxes. IT-641

property taxes

New York City

is a qualified New York City musical and theatrical production company that paid IT-654

musical and theatrical

qualified production expenses.

production tax credit

New York youth jobs was issued a certificate of eligibility by New York State Department of Labor IT-635

program tax

under the New York Youth Jobs Program.

QETC capital tax

held investments in a qualified emerging technology company (QETC). DTF-622

QETC employment is a QETC that paid wages to full-time employees. DTF-621 QEZE real property taxes is a qualified empire zone enterprise (QEZE) that paid eligible real property taxes. IT-606

QEZE tax reduction

is a QEZE that meets the employment requirements. IT-604

Recovery tax

employed eligible individuals in recovery from a substance use disorder for IT-651

part-time and full-time positions in New York State.

Rehabilitation had qualified expenses related to the rehabilitation of a certified historic IT-238

of historic properties

structure located in New York State.

Restaurant

is a restaurant in New York State which is a small business, which experienced IT-655

return-to-work credit

economic harm due to COVID, has since increased employment, and has

received a certificate of eligibility from the Department of Economic Development.

Security officer employed qualified security officers and received a certificate from the IT-631

training tax

New York State Office of Homeland Security. Credits for businesses (continued) See Key above.

Credit You may qualify for this credit if you or your business: Form Key: This credit may be refunded to you, even if you owe no tax.

10 2021 IT-201-I, General information Access our website at www.tax.ny.gov

Special additional paid the special additional mortgage recording tax. IT-256

mortgage recording tax

START-UP NY tax is an approved START-UP New York business operating in a tax-free NY area. IT-638

elimination

START-UP NY is an approved START-UP New York business operating in a tax-free NY area IT-640

telecommunication

that paid an excise tax on telecommunication services.

services excise tax

Taxicabs and livery have unused credit for upgrading a vehicle so that it is accessible IT-239

service vehicles

to persons with disabilities. (For costs incurred before January 1, 2011.)

accessible to

persons with

had costs associated with the purchase or upgrading of a vehicle that is accessible

disabilities

to persons with disabilities. (For costs incurred on or after January 1, 2011.) IT-236

Temporary deferral

deferred certain nonrefundable credits in 2010, 2011, or 2012. IT-501

nonrefundable payout Unincorporated business

is a New York City business that filed Form NYC-202 or NYC-202S and paid UBT; or IT-219

tax (UBT New York City)

was a partner in a New York City partnership that filed Form NYC-204 and paid UBT;

or was a beneficiary of an estate or trust that filed Form NYC-202EIN and paid UBT.

Workers with was issued a certificate of eligibility by New York State Department of IT-644

disabilities tax

Labor under the Workers with Disabilities Tax Credit Program. Credits for businesses (continued) See Key above.

Credit You may qualify for this credit if you or your business: Form Key: This credit may be refunded to you, even if you owe no tax.

Form IT-230 Separate Tax on Lump-Sum Distributions Form IT-360.1 Change of City Resident Status Form IT-1099-R Summary of Federal Form 1099-R Statements Form IT-225 New York State Modifications Form IT-201-ATT Other Tax Credits and Taxes, Attachment to Form IT-201 Form IT-2 Summary of W-2 Statements Form IT-2105 Estimated Tax Payment Voucher for Individuals Form IT-201-V Payment Voucher for Income Tax Returns Form IT-196 New York Resident, Nonresident, and Part-Year Resident Itemized Deductions Form IT-2105.9 Underpayment of Estimated Tax by Individuals and Fiduciaries Form IT-203-A Business Allocation Schedule Form Y-203 Yonkers Nonresident Earnings Tax Return Form IT-201-X Amended Resident Income Tax Return Form IT-227 New York State Voluntary Contributions Form IT-558 New York State Adjustments due to Decoupling from the IRC Access our website at www.tax.ny.gov

2021 IT-201-I, General information 11 To report wages and New York State, New York City, or Yonkers tax withheld. For more information, see the instructions on Form IT-2. To report any other New York State or New York City taxes, or to claim credits other than those reported on Form IT-201. For more information, see the instructions for Form IT-201-ATT. To claim the New York itemized deduction. For more information, see the instructions for Form IT-196. To make a payment by check or money order. For more information, see Form IT-201-V. To allocate business income or loss and net earnings from self-employment in and out of the MCTD. For more information, see the instructions on Form IT-203-A. To report New York State addition and subtraction modifications to recomputed federal AGI other than those specifically listed on Form IT-201. For more information, see page 15 and the instructions for Form IT-225. To compute tax due if you used federal Form 4972 to compute your federal tax on a lump-sum distribution from a qualified retirement plan. For more information, see the instructions for Form IT-230. To compute the tax due if you changed your New York City or Yonkers resident status during the year. You must pay the New York City income tax or Yonkers resident income tax surcharge for the part of the year that you lived in New York City or Yonkers. For more information, see the instructions for Form IT-360.1. To report New York State, New York City, or Yonkers tax withheld from annuities, pensions, retirement pay, or IRA payments. For more information, see the instructions on Form IT-1099-R. To pay estimated tax for 2022 if you expect to owe at least $300 of New York State or New York City or Yonkers income tax after deducting tax withheld and credits you are entitled to claim, or owe any amount of MCTMT. For more information, see the instructions for Form IT-2105. To compute the tax due if you were not a Yonkers resident for 2021 but you earned wages or had self-employment income from within Yonkers, and you have to file a New York State income tax return. For more information, see the instructions for Form Y-203. To amend a previously filed New York State income tax return. For more information, see Amending your return on page 42 and the instructions for Form IT-201-X. To compute the penalty if you did not pay enough New York State, New York City, or Yonkers estimated tax or if you did not have enough tax withheld. To make voluntary contributions. For more information, see the instructions for Form IT-227. To report addition and subtraction adjustments to federal amounts due to decoupling from the IRC. For more information, see the instructions for Form IT-558. Other forms you may have to file

12 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov Name and address Write the following in the spaces provided: • Name: First name, middle initial, and last name for you, and, if you are filing a joint return, your spouse. • Mailing address: PO Box or street address, city, state, ZIP code, and country where you wish to receive your mail (refund and correspondence). Do not abbreviate the country name. Foreign addresses Enter the information in the following order: city, abbreviation for the province or state, postal code (follow the country’s practice), and country. Do not abbreviate the country name. Taxpayer’s permanent home address If your mailing address is different from your permanent home address (for instance, you use a PO Box), enter your permanent home address. Your permanent home address is the address of the dwelling place in New York State where you actually live, whether you or your spouse own or rent it. • If you use a paid preparer and you use the preparer’s address as your mailing address, enter the address of your permanent home in the space provided. • If you are a permanent resident of a nursing home, enter the nursing home address. • If you are in the armed forces and your permanent home was in New York State when you entered the military, enter your New York permanent home address regardless of where you are stationed. • If you are married and maintain separate New York State residences and are filing separate New York State returns, enter as your permanent home address the address of your own residence. • If you moved after December 31, 2021, enter your permanent home address as of December 31, 2021, not your current home address. Enter your new home address in the mailing address area if you want your refund and other correspondence sent there. Dates of birth and Social Security numbers Enter your date(s) of birth and entire Social Security number(s) in the same order as your names. New York State county of residence Enter the county in New York State where you lived on December 31, 2021. If you live in New York City, use one of the following county names:

If you live in use county

Bronx

Bronx

Brooklyn Kings

Manhattan New York

Queens Queens

Staten Island Richmond School district name and code Enter the correct code number and the name of your school district. This is the public school district located in the county where you were a resident on December 31, 2021. If you do not know the name of your school district, contact your nearest public school. For a detailed list of the school district names and code numbers, see our website at www.tax.ny.gov (search: school district). If you are a New York City resident, look for your individual county listing. You must enter your school district name and code number even if you were absent from the school district temporarily, if the school your children attended was not in your school district, or if you had no children attending school. Incorrect district names and code numbers may affect school aid. Decedent information If the taxpayer whose name is listed first on the return died after December 31, 2020, and before you filed your return, enter the date of death in the box labeled Taxpayer’s date of death, in month, day, and year (4-digit) order. If the taxpayer whose name is listed second died after December 31, 2020, and before you filed your return, enter the date of death in the box labeled Spouse’s date of death. See Deceased taxpayers on page 41. In addition, you must make the appropriate entry at item G if you qualify for a 90-day extension of time to file your return because your spouse died within 30 days before the due date of your return (see page 13). Step 1 – Complete the taxpayer information section Item A In nearly all cases you must use the same filing status that you used on your federal return. If you did not have to file a federal return, use the filing status you would have used if you had filed. The only exceptions to this rule apply to married individuals who file a joint federal return and: 1) one spouse is a New York State resident and the other is a nonresident or part-year resident. In this case, you must either: (a) file separate New York returns using filing status ; or (b) file jointly, as if you both were New York State residents, using filing status . 2) you are unable to file a joint New York return because the address or whereabouts of your spouse is unknown, you can demonstrate that reasonable efforts have been made to locate your spouse, and good cause exists for the failure to file a joint New York return. In this case, you may file a separate New York return using filing status . 3) your spouse refuses to sign a joint New York return, reasonable efforts have been made to have your spouse sign a joint return, there exists objective evidence of alienation from your spouse such as judicial order of protection, legal separation under a decree of divorce or separate maintenance, or living apart for the twelve months immediately preceding application to file a separate return or commencement of an action for divorce or commencement of certain family court proceedings, and good cause exists for the failure to file a joint New York return. In this case, you may file a separate New York return using filing status . Step 2 – Select your filing status and complete items B through H Step 1 and Step 2

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 13 Item B If you itemized your deductions on your 2021 federal income tax return, mark an X in the Yes box. If you claimed the standard deduction on your federal return, mark an X in the No box. Item C If you can be claimed as a dependent on another taxpayer’s federal return, you must mark an X in the Yes box. You must mark the Yes box even if the other taxpayer did not claim you as a dependent. For example, if another taxpayer was entitled to claim you as a dependent on their federal return, but chose not to so that you can claim the federal education credit, you must mark the Yes box. Item D1 If you marked Yes on federal Schedule B (Form 1040), then mark an X in the Yes box. Item D2 Federal Public Law (P.L. 110-343) added section 457A to the Internal Revenue Code (IRC) to address the taxation of certain nonqualified deferred compensation. If you were required to report any nonqualified deferred compensation, as required by IRC § 457A, on your 2021 federal tax return, or if any such amounts flowed through to you from a pass-through entity (for example, a partnership or S corporation), mark an X in the Yes box; otherwise, mark an X in the No box. Item E Leave item E blank if you are a full-year New York City resident. If you, or your spouse if married filing jointly, maintained or had use of an apartment or living quarters in New York City during any part of 2021 (whether or not you personally used those living quarters for any part of the year), you must mark an X in the Yes box on line E(1) and enter the number of days you were in New York City, even if on personal business, on line E(2). (Married filing jointly? If both spouses spent days in New York City, enter the higher number of days on line E(2).) Do not count days traveled through New York City to use a common carrier such as an airplane, train, or bus. Living quarters include a house, apartment, co-op, or any other dwelling that is suitable for year-round use, that you or your spouse maintain or pay for, or that is maintained for your primary use by another person, family member, or employer. For example, if a company were to lease an apartment for the use of the company’s president or chief executive officer, and the dwelling was principally available to that individual, the individual would be considered as maintaining living quarters in New York even though others might use the apartment on an occasional basis. Note: If you marked the Yes box on line E(1) and you spent 184 days or more (any part of a day is a day for this purpose) in New York City, you may be considered a resident for New York City income tax purposes. The determination of residency is based on the facts and circumstances of your own situation. See the definitions of Resident, Nonresident, and Part-year resident in these instructions. If you meet the definition, complete the New York City resident taxes and credits lines (47 through 53, 64, and 69 through 70) on Form IT-201. See the instructions on pages 21 through 23, and 26 through 29. Item F NYC residents and NYC part‑year residents only: Enter in the applicable box the number of months you and your spouse (if filing a joint return) lived in New York City during 2021. We need this information to verify your New York City school tax credit. All other taxpayers should leave the boxes at item F blank. Item G If you qualify for one or more of the special conditions below, enter the specified 2‑character code(s).

Code A6 Build America Bond (BAB) interest Enter this code if you included BAB interest in your recomputed federal AGI. For additional information, see TSB-M-10(4)I, Treatment of Interest Income from Build America Bonds, available on our website. Code C7 Combat zone Enter this code if you qualify for an extension of time to file and pay your tax due under the combat zone or contingency operation relief provisions. See Publication 361, New York State Income Tax Information for Military Personnel and Veterans. Code D9 Death of spouse Enter this code if you qualify for an automatic 90-day extension of time to file your return because your spouse died within 30 days before the due date of your return. Code K2 Combat zone, killed in action (KIA) Enter this code if you are filing a return on behalf of a member of the armed forces who died while serving in a combat zone. See Publication 361 for information on filing a claim for tax forgiveness. Code E3 Out of the country Enter this code if you qualify for an automatic two-month extension of time to file your federal return because you are out of the country. For additional information, see When to file/Important dates on the back cover. Code E4 Nonresident aliens Enter this code if you are a U.S. nonresident alien for federal income tax purposes and you qualify to file your federal income tax return on or before June 15, 2022. The filing deadline for your New York return is also June 15, 2022. Code E5 Extension of time to file beyond six months Enter this code if:

1) You qualify for an extension of time to file beyond six months under section 157.3(b)(1)(i) of the personal income tax regulations because you are outside the United States and Puerto Rico. Also submit a copy of the letter you sent the IRS to request the additional time to file.

2) You received a federal extension to qualify for the federal foreign earned income exclusion and/or the foreign housing exclusion or deduction. Submit a copy of the approved federal Form 2350, Application for Extension of Time to File U.S. Income Tax Return. Step 2

14 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov dependent for whom you were entitled to claim on your federal return but chose not to (see Example below). If you did not have to file a federal return, enter the required information for each dependent you would be entitled to claim for federal income tax purposes. Example: You were entitled to claim your child as a dependent on your federal return but chose not to in order to allow them to claim a federal education credit on their federal tax return; you may still claim them as a dependent on your New York State return. If you have more than 7 dependents, submit a separate piece of paper marked Form IT-201- item H continued, and enter the required information for the additional dependents on that paper (be sure to include your name and Social Security number at the top of each sheet). Note: If you are married filing a joint federal return but are required to file separate returns for New York State (see page 5), complete item H as if you had filed separate federal returns. Code 56 Losses from Ponzi-type fraudulent investment arrangements Enter this code if you had a Ponzi-type fraudulent investment and are reporting a New York State theft loss deduction (itemized deduction) using the federal safe harbor rules. Also submit a copy of the statement made in accordance with federal Revenue Procedure 2009-20. Code C2 Request an installment payment agreement Enter this code if you are unable to pay your tax due in full by April 18, 2022, and would like to request an installment payment agreement (IPA). Once you receive a bill for the amount you owe, follow the payment instructions included on the billing document. You will continue to accrue penalties and interest (if applicable) on any unpaid balance of tax due for the duration of your IPA. Code M4 Veterans Benefits and Transition Act of 2018 election Enter this code if as a civilian spouse of a military servicemember you are making an election to use the same state of legal residence as the servicemember for state income tax purposes. For additional information, see TSB-M-19(3)I, Veterans Benefits and Transition Act of 2018, available on our website. Item H Enter the required information for each dependent you claimed on federal Form 1040. Also enter the required information for any Step 2 and Step 3 Step 3 – Enter your federal income and adjustments Lines 1 through 19 – Federal income tax return information The computation of your New York State (and New York City and Yonkers) income tax is based on information you reported on your federal income tax return, including your income and federal adjustments to income. If you did not file a federal return, you must report the same income and adjustments that you would have reported for federal income tax purposes if you had filed a federal return. Be sure to enter your total other income on line 16 and your total federal adjustments to income on line 18. Write each type of income and each adjustment and its amount in the Identify areas on lines 16 and 18. If you need more room, submit a list showing each type of income and each adjustment and its amount. Enter only whole dollar amounts on your New York return (see page 3). Do not leave line 19 blank. Step 2 – Select your filing status and complete items B through H (continued) Line 19a – Recomputed federal adjusted gross income Were you required to report any adjustments on Form IT-558? If No, enter the line 19 amount on line 19a. If Yes, complete the worksheet below. Do not leave line 19a blank. 1 Federal adjusted gross income

as reported (Form IT-201, line 19) .. 1 2 Total addition adjustments

(Form IT-558, line 9) ...................... 2 3 Add lines 1 and 2 ............................................. 3 4 Total subtraction adjustments

(Form IT-558, line 18) .................... 4 5 Recomputed federal adjusted gross income.

Subtract lines 4 from 3. Enter here and on

Form IT-201, line 19a........................................ 5 Line 19a worksheet

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 15 Overview The computation of your New York State income tax is based on your New York AGI, which is your recomputed federal AGI after certain New York modifications (New York additions and New York subtractions). New York State taxes certain items of income not taxed by the federal government. You must add these New York additions to your recomputed federal AGI. Similarly, New York State does not tax certain items of income taxed by the federal government. You must subtract these New York subtractions from recomputed federal AGI. See below and Form IT-225, New York State Modifications, and its instructions. Partners and S corporation shareholders If you have income from a partnership or S corporation, include any New York adjustments that apply to that income. This information should be provided to you by the entity. For important information regarding these modifications, see the instructions for Form IT-225. If you have either of the addition or subtraction modifications in the chart below relating to your partnership or S corporation income, include the amount on the applicable line of Form IT-201. For all other additions and subtractions relating to your partnership and S corporation income, complete Form IT-225. Beneficiaries (estates and trusts) If you have income from an estate or trust, any New York adjustments that apply to that income, as well as any additions to or subtractions from federal itemized deductions, will be shown in your share of a single fiduciary adjustment. If the adjustment is a net addition, complete Form IT-225 and enter the amount and addition modification number EA-901 on line 5 of Form IT-225. If the adjustment is a net subtraction, complete Form IT-225 and enter the amount and subtraction modification number ES-901 on line 14 of Form IT-225. Complete Form IT-225 and transfer the amounts to Form IT-201 as instructed on that form. If you filed federal Form 4970, Tax on Accumulation Distribution of Trusts, the income you reported on line 1 of Form 4970 is not included on line 11 of Form IT‑201 because the IRC considers the distribution part of federal gross income. You must therefore include on line 5 of your Form IT-225 the amount of income you reported on Form 4970, line 1, less any interest income on state and local bonds and obligations of New York State and its local governments (that was included on Form 4970, line 5). See addition modification number A-114 in the instructions for Form IT-225. New York additions Line 20 – Interest income on state and local bonds and obligations Do you have interest income from state and local bonds and obligations from states other than New York State or its local governments? If No, go to line 21. If Yes, enter any such interest income that you received or that was credited to you during 2021 that was not included in your recomputed federal AGI. This includes interest income on state and local bonds, interest and dividend income from tax-exempt bond mutual funds, and tax-exempt money market funds that invest in obligations of states other than New York. If you purchased a bond between interest dates, include the amount of interest you received during the year, less the seller’s accrued interest (the amount accrued from the interest date preceding your purchase to the date you purchased the bond). If you sold a bond between interest dates, include the amount of interest you received during the year plus the accrued interest amount (the amount accrued from the interest date preceding the date you sold the bond to the date you sold the bond). You should have received this information when you purchased or sold the bond. For purposes of this addition, bond premium amortization is not allowed as a direct offset to interest income, but rather must be reported as a subtraction modification on Form IT-225 (if the bond premium is attributable to a trade or business) or as an itemized deduction addition adjustment on Form IT-196, line 44 (if the bond premium is not attributable to a trade or business, but only if you itemize). Line 21 – Public employees 414(h) retirement

contributions Are you a public employee of NYS or its local governments? If No, go to line 22. If Yes, enter the amount of 414(h) retirement contributions, if any, shown on your wage and tax statement(s), federal Form W-2, if you are: • a member of the NYS and Local Retirement Systems, which include the NYS Employees’ Retirement System and the NYS Police and Fire Retirement System; or • a member of the NYS Teachers’ Retirement System; or • an employee of the State or City University of New York who belongs to the Optional Retirement Program; or • a member of the NYC Employees’ Retirement System, the NYC Teachers’ Retirement System, the NYC Board of Education Retirement System, the NYC Police Pension Fund or the NYC Fire Department Pension Fund; or • a member of the Manhattan and Bronx Surface Transit Operating Authority (MABSTOA) Pension Plan. Do not enter contributions to a section 401(k) deferred arrangement, section 403(b) annuity or section 457 deferred compensation plan. Line 22 – New York’s 529 college savings program distributions Did you make a withdrawal (other than a withdrawal to pay the higher education expenses of the designated beneficiary) during 2021 from an account established under New York’s 529 college savings program? Step 4 Step 4 – Calculate your New York additions and subtractions Modification code Description Line number EA-113 ES-125 Interest income on state and local bonds and obligations Interest income on U.S. government bonds 20 28

16 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov Line 23 – Other additions Use this line to report other additions that are not specifically listed on Form IT-201. Enter on line 23 the amount from Form IT-225, line 9. Submit Form IT-225 with your return. New York subtractions Line 26 – Pensions of New York State and local governments and the federal government Did you receive a pension or other distribution from a NYS or local government pension plan or federal government pension plan? If No, go to line 27. If Yes, and the pension or distribution amount was included in your recomputed federal AGI, enter any pension you received, or distributions made to you from a pension plan which represents a return of contributions in a year prior to retirement, as an officer, employee, or beneficiary of an officer or employee of: • NYS, including State and City University of New York and NYS Education Department employees who belong to the Optional Retirement Program. Optional Retirement Program members may only subtract that portion attributable to employment with the State or City University of New York or the NYS Education Department. • Certain public authorities, including: – Metropolitan Transit Authority (MTA) Police 20‑Year

Retirement Program; – Manhattan and Bronx Surface Transit Operating

Authority (MABSTOA); and – Long Island Railroad Company. • Local governments within the state (for more details, see Publication 36, General Information for Senior Citizens and Retired Persons). • The United States, its territories, possessions (or political subdivisions thereof), or any agency or instrumentality of the United States (including the military), or the District of Columbia. Also include distributions received from a New York State or local pension plan or from a federal government pension plan as a nonemployee spouse in accordance with a court-issued qualified domestic relations order (QDRO) that meets the criteria of IRC section 414(p)(1)(A) or in accordance with a domestic relations order (DRO) issued by a New York court. For additional information, see Publication 36. You may not subtract (1) pension payments or return of contributions that were attributable to your employment by an employer other than a New York public employer, such as a private university, and any portion attributable to contributions you made to a supplemental annuity plan which was funded through a salary reduction program, or (2) periodic distributions from government (IRC section 457) deferred compensation plans. However, these payments and distributions may qualify for the pension and annuity income exclusion described in the instructions for line 29. Line 28 – Interest income on U.S. government bonds Did you include interest income from U.S. government bonds or other U.S. government obligations on lines 2, 6, or 11? If No, go to line 29. If Yes, enter the amount of interest income earned from bonds or other obligations of the U.S. government. If No, go to line 23. If Yes, the withdrawal is a nonqualified withdrawal and you must complete the worksheet below. A withdrawal is nonqualified if any of the following apply: 1. The withdrawal is actually disbursed in cash or in-kind from the college savings program and the funds are not used for the higher education of the designated beneficiary (even if the amount withdrawn is reinvested in New York’s college savings program within the IRC 60-day rollover period).

For purposes of the above, higher education generally means public or private, non-profit or proprietary post-secondary educational institutions, in or outside New York State. Therefore, any withdrawal from a New York 529 college savings program used to pay tuition in connection with enrollment or attendance at elementary or secondary public, private, or religious schools, is a nonqualified withdrawal. 2. If on or after January 1, 2003, the funds are transferred from New York’s 529 college savings program to another state’s program (whether for the same beneficiary or for the benefit of another family member).

However, nonqualified withdrawals do not include any withdrawals made in 2021 as a result of the death or disability of the designated beneficiary, regardless of how the funds are used. If you have participated in a New York 529 college savings program, a rollover of some or all its assets, either contributions or earnings, to a Qualified ABLE program is not considered a nonqualified withdrawal and requires no addition to your recomputed federal AGI in computing New York AGI. 3. The withdrawal is used to pay the principal or interest on any qualified education loan [as defined in IRC section 221(d)] of the designated beneficiary or a sibling of the designated beneficiary. 4. The withdrawal is used to pay expenses for fees, books, supplies, and equipment required for the participation of a designated beneficiary in an apprenticeship program. Note: Transfers between accounts of family members not disbursed in cash or in-kind within New York’s program are not considered distributions and therefore not required to be added back as nonqualified withdrawals. Note: Before completing the worksheet below, you must first compute your Form IT‑201, line 30, subtraction for New York’s 529 college savings program for 2021. 1 Total current and prior years’ nonqualified

withdrawals from your account(s)..................... 1 2 Total current and prior years’ contributions

to your account(s)............................................. 2 3 Total current year’s subtraction modification

(from line 1 of Worksheet for line 30) and prior

years’ subtraction modifications*....................... 3 4 Subtract line 3 from line 2................................. 4 5 Total prior years’ addition modifications*........... 5 6 Add lines 4 and 5.............................................. 6 7 Subtract line 6 from line 1. This is your

current year addition modification. Enter this

amount on Form IT-201, line 22........................ 7 If line 7 is 0 (zero) or less, there is no entry required on

Form IT-201, line 22. * Be sure to include all prior years’ addition and subtraction modifications. Keep this worksheet with your copy of your tax return. Worksheet Step 4

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 17 Dividends you received from a regulated investment company (mutual fund) that invests in obligations of the U.S. government and meet the 50% asset requirement each quarter qualify for this subtraction. The portion of such dividends that may be subtracted is based upon the portion of taxable income received by the mutual fund that is derived from federal obligations. Contact the mutual fund for further information on meeting the 50% asset requirement and computing your allowable subtraction (if any). If you include an amount on line 28 from more than one line on Form IT-201, submit a schedule showing the breakdown from each line. Do not list the same interest more than once on lines 28 and 31; see the instructions for Form IT-225, subtraction modification numbers S-121 and S-123. Line 29 – Pension and annuity income exclusion Did you enter an amount on line 9 or 10 that was not from a NYS or local government pension plan or federal government pension plan? If No, go to line 30. If Yes, and you were 59½ before January 1, 2021, enter the qualifying pension and annuity income included in your 2021 recomputed federal AGI, but not more than $20,000. If you became 59½ during 2021, enter only the amount received after you became 59½, but not more than $20,000. If you received pension and annuity income and are married, or received pension and annuity income as a beneficiary, see below. $20,000 limit – You may not take a pension and annuity income exclusion that exceeds $20,000, regardless of the source(s) of the income. Qualifying pension and annuity income includes: • periodic payments for services you performed as an employee before you retired; • periodic and lump-sum payments from an IRA, but not payments derived from contributions made after you retired; • periodic distributions from government (IRC section 457) deferred compensation plans; • periodic distributions from an annuity contract (IRC section 403(b)) purchased by an employer for an employee and the employer is a corporation, community chest, fund, foundation, or public school; • periodic payments from an HR-10 (Keogh) plan, but not payments derived from contributions made after you retired; • lump-sum payments from an HR-10 (Keogh) plan, but only if federal Form 4972 is not used. Do not include that part of your payment that was derived from contributions made after you retired; • periodic distributions of benefits from a cafeteria plan (IRC section 125) or a qualified cash or deferred profit-sharing or stock bonus plan (IRC section 401(k)), but not distributions derived from contributions made after you retired. Qualifying pension and annuity income does not include: • Distributions received as a nonemployee spouse in accordance with a court-issued qualified domestic relations order (QDRO) that meets the criteria of IRC section 414(p)(1)(A) or in accordance with a domestic relations order (DRO) issued by a New York court. For additional information, see Publication 36. • Distributions received as a result of an annuity contract purchased with your own funds from an insurance company or other financial institution. The payments are attributable to premium payments made by you, from your own funds, and are not attributable to personal services performed. For additional information, see Publication 36. Married taxpayers If you both qualify, you and your spouse can each subtract up to $20,000 of your own pension and annuity income. However, you cannot claim any unused part of your spouse’s exclusion. Example: Chris and Pat, both age 62, included total pension and annuity income of $45,000 in their recomputed federal AGI on their joint federal tax return. Chris received qualifying pension and annuity payments totaling $30,000 and Pat received qualifying payments totaling $15,000. They are filing a joint New York State resident personal income tax return. Chris may claim the maximum pension and annuity income exclusion of $20,000, and Pat may claim an exclusion of $15,000, for a total pension and annuity income exclusion of $35,000. Beneficiaries If you received a decedent’s pension and annuity income, you may make this subtraction if the decedent would have been entitled to it, had the decedent continued to live, regardless of your age. If the decedent would have become 59½ during 2021, enter only the amount received after the decedent would have become 59½, but not more than $20,000. In addition, the pension and annuity income exclusion of the decedent that you are eligible to claim as a beneficiary must first be reduced by the amount subtracted on the decedent’s New York State personal income tax return, if any. The total pension and annuity income exclusion claimed by the decedent and the decedent’s beneficiaries cannot exceed $20,000. If the decedent has more than one beneficiary, the decedent’s $20,000 pension and annuity income exclusion must be allocated among the beneficiaries. Each beneficiary’s share of the $20,000 exclusion is determined by multiplying $20,000 by a fraction whose numerator is the value of the pensions and annuities inherited by the beneficiary, and whose denominator is the total value inherited by all beneficiaries of the decedent’s pensions and annuities. Example: A taxpayer received pension and annuity income totaling $6,000 as a beneficiary of a decedent who was 59½ before January 1, 2021. The decedent’s total pension and annuity income was $24,000, shared equally among four beneficiaries. Each beneficiary is entitled to one‑quarter of the decedent’s pension exclusion, or $5,000 ($20,000 divided by 4). The taxpayer also received a qualifying pension and annuity payment of $14,000 in 2021. The taxpayer is entitled to claim a pension and annuity income exclusion of $19,000 ($14,000 attributable to the taxpayer’s own pension and annuity payment, plus $5,000 received as a beneficiary*). * The total amount of the taxpayer’s pension and annuity income exclusion that can be applied against the taxpayer’s pension and annuity income received as a beneficiary is limited to the taxpayer’s share of the decedent’s pension and annuity income exclusion. Disability income exclusion If you are also claiming the disability income exclusion (Form IT-225, S-124), the total of your pension and annuity income exclusion and disability income exclusion cannot exceed $20,000. Step 4

18 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov Step 4 Line 30 – New York’s 529 college savings program deduction/earnings distributions Account owner During 2021, did you, as an account owner, make contributions to or a withdrawal from one or more tuition savings accounts established under New York’s 529 college savings program? If No, go to line 31. If you, as an account owner, made contributions, enter the amount up to $5,000 ($10,000 for married taxpayers filing a joint return) on line 1 of the worksheet below. If you, as an account owner, made a withdrawal and part of the withdrawal was included in your recomputed federal AGI, then enter that amount on line 2 of the worksheet below. Beneficiary During 2021, did you, as a beneficiary, receive a withdrawal from one or more tuition savings accounts established under New York’s 529 college savings program? If No, go to line 31. If Yes, and part of the withdrawal was included in your recomputed federal AGI (and not included as an account owner on line 2 of the worksheet above), then enter that amount on line 30. Line 31 – Other subtractions Use this line to report other subtractions that are not specifically listed on Form IT-201. Enter on line 31 the amount from Form IT-225, line 18. Submit Form IT-225 with your return. Line 33 – New York adjusted gross income Do not leave line 33 blank. 1 Amount of contributions you made in 2021 to an account

established under New York’s 529 college savings

program (cannot exceed $5,000 for an individual,

head of household, married taxpayers filing

separately, or qualifying widow(er), or $10,000

for married taxpayers filing a joint return).........._1 2 Amount of Qualified Tuition Program distribution

included in your recomputed federal AGI ........._2 3 Add lines 1 and 2. Enter here and on

Form IT-201, line 30........................................._3 Note: Keep this worksheet for future‑year computations of the line 22 worksheet. Worksheet

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 19 Step 5 – Enter your New York standard or New York itemized deduction and dependent exemption amounts Line 34 – Standard or itemized deduction You may take either the New York standard deduction or the New York itemized deduction. Follow these steps to determine which deduction to use: 1. Use the New York State standard deduction table below to find the standard deduction amount for your filing status. 2. Use Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions, and its instructions to compute your New York itemized deduction. Compare the Form IT-196, line 49 amount to your New York standard deduction amount from the standard deduction table. For greater tax savings, enter the larger of these amounts on line 34 and mark an X in the appropriate box, Standard or Itemized. Note: If you choose the itemized deduction, you must submit Form IT-196 with your return. If you are married and filing separate returns (filing status ), both of you must take the standard deduction unless both of you elect to itemize deductions on your New York returns. Note: If you paid qualified college tuition expenses, your New York itemized deduction may be increased to an amount greater than your New York standard deduction. You should complete Form IT-196 to determine if your allowable New York itemized deduction is greater than your standard deduction. Line 36 – Dependent exemptions The value of each New York State dependent exemption is $1,000. Enter on line 36 the number of your dependents listed on Form IT-201, item H (and on Form IT-201 - item H continued, if needed). Lines 37 and 38 – Taxable income Subtract line 36 from line 35. The result is your taxable income. Enter this amount on both line 37 and line 38. If line 36 is more than line 35, leave line 37 and line 38 blank. Step 5  Single and you .marked item C Yes ...................... .$ 3,100  Single and you marked item C No .......................... 8,000  Married filing joint return ......................................... 16,050  Married filing separate return ................................. 8,000  Head of household (with qualifying person) ........... 11,200  Qualifying widow(er) ............................................... 16,050 New York State Filing status Standard deduction (see page 12) (enter on line 34) standard deduction table

20 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov Step 6 – Compute your taxes Line 39 – New York State tax Is line 33 (your New York AGI) $107,650 or less? If Yes, find your New York State tax using the 2021 New York State Tax Table on pages 43 through 50, or if line 38 is $65,000 or more, use the New York State tax rate schedule on page 51. Enter the tax due on line 39. If No, see Tax computation – New York AGI of more than $107,650, beginning on page 52. Line 40 – New York State household credit If you marked the Yes box at item C on the front of Form IT-201, you do not qualify for this credit and should go to line 41. If you marked No, use the appropriate table (1, 2, or 3) and the notes on page 21 to determine the amount to enter on line 40. • Filing status  only (Single) – Use New York State household credit table 1. • Filing status ,  and  – Use New York State household credit table 2. • Filing status  only (Married filing separate return) – Use New York State household credit table 3. Filing status  only (Single)

If your recomputed federal AGI (see Note 1) is over: but not over enter on Form IT-201, line 40:

$ (see Note 2) ................................................. $ 5,000............................................................ $75

5,000 ............................................................ 6,000............................................................ 60

6,000............................................................ 7,000............................................................ 50

7,000............................................................ 20,000............................................................ 45

20,000............................................................ 25,000............................................................ 40

25,000............................................................ 28,000............................................................ 20

28,000............................................................ No credit is allowed; do not make an entry on Form IT-201, line 40. New York State household credit table 1 Filing status ,  and 

If your recomputed federal AGI And the number of dependents listed on Form IT-201, item H, plus one for

(see Note 1) is: you (and one for your spouse if Married filing joint return) is:

over 7

Over but not

1 2 3 4 5 6 7 (see Note 3)

over Enter on Form IT-201, line 40:

$ (see Note 2) ................. $ 5,000 $90 105 120 135 150 165 180 15

5,000............................ 6,000 75 90 105 120 135 150 165 15

6,000............................ 7,000 65 80 95 110 125 140 155 15

7,000............................ 20,000 60 75 90 105 120 135 150 15

20,000............................ 22,000 60 70 80 90 100 110 120 10

22,000............................ 25,000 50 60 70 80 90 100 110 10

25,000............................ 28,000 40 45 50 55 60 65 70 5

28,000............................ 32,000 20 25 30 35 40 45 50 5

32,000................................................. No credit is allowed; do not make an entry on Form IT-201, line 40. New York State household credit table 2 New York State household credit table 3 (see Note 5)

Filing status  only (Married filing separate return)

And the number of dependents (from both returns) listed on Form IT-201,

item H (Form IT-203, item I) plus one for you and one for your spouse is:

over 7

Over but not 1 2 3 4 5 6 7 (see Note 3)

over Enter on Form IT-201, line 40: $ (see Note 2) .................. $ 5,000 $45 53 60 68 75 83 90 8

5,000 ........................... 6,000 38 45 53 60 68 75 83 8

6,000 ........................... 7,000 33 40 48 55 63 70 78 8

7,000 ........................... 20,000 30 38 45 53 60 68 75 8

20,000 ........................... 22,000 30 35 40 45 50 55 60 5

22,000 ........................... 25,000 25 30 35 40 45 50 55 5

25,000 ........................... 28,000 20 23 25 28 30 33 35 3

28,000 ........................... 32,000 10 13 15 18 20 23 25 3

32,000 .................................................... No credit is allowed; do not make an entry on Form IT-201, line 40. If your recomputed federal AGI (see Note 4) total from both returns is: Step 6

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 21 Line 47a – New York City resident tax (NYC full-year residents only; part-year residents, see line 50) Is line 47 (your New York City taxable income) less than $65,000? If Yes, find your New York City resident tax using the 2021 New York City Tax Table on pages 59 through 66. Enter the tax on line 47a. If No, find your New York City resident tax using the New York City tax rate schedule on page 67. Enter the tax on line 47a. If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2021, do not enter an amount here. See the instructions for line 51 on page 22. Use these notes for New York State household credit tables 1 through 3 Note 1 For most taxpayers, recomputed federal AGI is the amount from Form IT-201, line 19a. However, if on Form IT-201 you entered special condition code A6 (for Build America Bond (BAB) interest), your recomputed federal AGI is the line 19a amount minus any BAB interest that was included in the line 19a amount. Note 2 This amount could be 0 or a negative amount. Note 3 For each individual over 7, add the amount in this column to the column 7 amount. Note 4 For most taxpayers, recomputed federal AGI is the amount from Form IT-201, line 19a (or Form IT-203, line 19a, Federal amount column). However, if on your NYS return(s) you or your spouse entered special condition code A6 (for Build America Bond (BAB) interest), recomputed federal AGI is the line 19a amount minus any BAB interest that was included in the line 19a amount. If your spouse was not required to file an NYS return, use your spouse’s federal AGI as reported on their federal return (minus any BAB interest included in that amount). Note 5 The credit amounts have been rounded (see page 3). Line 41 – Resident credit Did you have income from sources outside New York State and pay income tax to another state, a local government of another state, the District of Columbia, or to a province of Canada? If No, go to line 42. If Yes, complete Form IT‑112‑R, New York State Resident Credit, and, if applicable, Form IT‑112‑C, New York State Resident Credit for Taxes Paid to a Province of Canada. Enter the total amount of resident credit on line 41 and submit either form or both forms with your return. Line 42 – Other New York State nonrefundable credits See the credit charts on pages 6 through 10 for a listing of nonrefundable credits. If you are claiming any nonrefundable credits, complete the appropriate credit forms and Form IT‑201‑ATT. Transfer the amount of nonrefundable credits to line 42. You must submit the completed credit forms and Form IT-201-ATT with your return. Line 45 – Net other New York State taxes If you are subject to any other taxes, complete the appropriate forms and Part 2 of Form IT‑201‑ATT. Transfer the total amount of net other New York State taxes to line 45. You must submit the completed forms and Form IT-201-ATT with your return. Line 47 – New York City taxable income (NYC full-year residents only; part-year residents, see line 50) Did you make a contribution to the New York Charitable Gifts Trust Fund in one or more of the following accounts: • Health Charitable Account; or • Elementary and Secondary Education Account; and did you claim an itemized deduction for that contribution on Form IT-196? If No, enter the line 38 amount on line 47. If Yes, complete the worksheet below. Step 6 Line 48 – New York City household credit (NYC residents only) If you marked the Yes box at item C on the front of Form IT‑201, you do not qualify for this credit and should go to line 49. If you marked No, use the appropriate table (4, 5, or 6) and the notes on page 22 to determine the amount to enter on line 48. If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2021, do not enter an amount here. See the instructions for line 51 on page 22. • Filing status  only (Single) – Use New York City household credit table 4. • Filing status ,  and  – Use New York City household credit table 5. • Filing status  only (Married filing separate return) – Use New York City household credit table 6. 1 New York AGI (Form IT-201,

line 33) ....................................... 1 2 Amount of contribution(s)

to Charitable Gifts Trust

Fund accounts ............................ 2 3 New York City AGI, add lines 1 and 2 .............. 3 4 Enter your itemized deduction amount

(Form IT-201, line 34) ....................................... 4 5 Subtract line 4 from line 3 ................................ 5 6 Dependent exemptions (Form IT-201, line 36) . 6 7 New York City taxable income. Subtract

line 6 from line 5. Enter here and on

Form IT-201, line 47 ......................................... 7 Line 47 worksheet

22 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov Filing status  only (Married filing separate return)

If your recomputed federal AGI (see Note 4) And the number of dependents (from both returns) listed on Form IT-201,

total from both returns is: item H (Form IT-203, item I) plus one for you and one for your spouse is:

over 7

Over but not 1 2 3 4 5 6 7 (see Note 3)

over Enter on Form IT-201, line 48: $ (see Note 2)...................................................... $15,000 $15 30 45 60 75 90 105 15

15,000 ............................................................ 17,500*

13 25 38 50 63 75 88 13

17,500 ............................................................ 20,000*

8 15 23 30 38 45 53 8

20,000 ............................................................ 22,500*

5 10 15 20 25 30 35 5

22,500 .................................................................................... No credit is allowed; do not make an entry on Form IT-201, line 48. New York City household credit table 6 (see Note 5) Use these notes for New York City household credit tables 4 through 6 (These notes are identical to the notes listed on the top of page 21. They are repeated here for the convenience of taxpayers claiming the NYC household credit.) Note 1 For most taxpayers, recomputed federal AGI is the amount from Form IT-201, line 19a. However, if on Form IT-201 you entered special condition code A6 (for Build America Bond (BAB) interest), your recomputed federal AGI is the line 19a amount minus any BAB interest that was included in the line 19a amount. Note 2 This amount could be 0 or a negative amount. Note 3 For each individual over 7, add the amount in this column to the column 7 amount. Note 4 For most taxpayers, recomputed federal AGI is the amount from Form IT-201, line 19a (or Form IT-203, line 19a, Federal amount column). However, if on your NYS return(s) you or your spouse entered special condition code A6 (for Build America Bond (BAB) interest), recomputed federal AGI is the line 19a amount minus any BAB interest that was included in the line 19a amount. If your spouse was not required to file an NYS return, use your spouse’s federal AGI as reported on their federal return (minus any BAB interest included in that amount). Note 5 The credit amounts have been rounded (see page 3). Filing status ,  and 

If your recomputed federal AGI (see Note 1) is: And the number of dependents listed on Form IT-201, item H, plus one

for you (and one for your spouse if Married filing joint return) is:

over 7

Over but not 1 2 3 4 5 6 7 (see Note 3)

over Enter on Form IT-201, line 48: $ (see Note 2) ................................................... $15,000 $30 60 90 120 150 180 210 30

15,000 .......................................................... 17,500* 25 50 75 100 125 150 175 25

17,500 .......................................................... 20,000* 15 30 45 60 75 90 105 15

20,000 .......................................................... 22,500* 10 20 30 40 50 60 70 10

22,500 .................................................................................... No credit is allowed; do not make an entry on Form IT-201, line 48. New York City household credit table 5 Step 6 Filing status  only (Single)

If your recomputed federal AGI (see Note 1) is:

Over but not over enter on Form IT-201, line 48:

$ (see Note 2) ................................................. $ 10,000 ....................................................... $ 15

10,000 ........................................................... 12,500 ....................................................... 10

12,500 ........................................................... No credit is allowed; do not make an entry on Form IT-201, line 48. New York City household credit table 4 Line 50 – Part-year New York City resident tax If you were a New York City resident for only part of 2021, complete Form IT-360.1, Change of City Resident Status. Enter the tax amount on line 50 and submit Form IT-360.1 with your return. For more information see Form IT‑360.1-I, Instructions for Form IT-360.1. Line 51 – Other New York City taxes Enter the total amount of other New York City taxes from Form IT-201-ATT, Part 3, line 34. If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2021, compute on a separate sheet of paper the NYC resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the NYC household credit (if applicable). The spouse that was a part-year NYC resident in 2021 should compute his or her part-year NYC resident tax on Form IT-360.1. Transfer the combined tax amounts of both spouses from your separate sheet and your spouse’s Form IT-360.1 to line 51. Be sure to write the name and Social Security number of the city resident and Taxable income of New York City resident on that paper. Submit it with your return. If one spouse was a resident of New York City and the other a nonresident for all of 2021, compute on a separate sheet of paper the NYC resident tax on the New York State taxable income of the city resident as if you had filed separate federal

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 23 Step 6 returns reduced by the NYC household credit (if applicable). Transfer the amount from your separate sheet to line 51. Be sure to write the name and Social Security number of the city resident and Taxable income of New York City resident on that paper. Submit it with your return. If you are self-employed and carry on a trade, business, or profession in New York City, you may also be required to file New York City’s Form NYC-202, Unincorporated Business Tax Return for Individuals and Single-Member LLCs, or Form NYC-202S, Unincorporated Business Tax Return for Individuals. Since New York State does not administer the NYC unincorporated business tax, do not file your Form NYC-202 or NYC-202S with your state return. Line 53 – New York City nonrefundable credits Can you claim the NYC unincorporated business tax (UBT) credit, the New York City accumulation distribution credit, or the part-year resident nonrefundable NYC child and dependent care credit? (See the charts on pages 6 through 10.) If No, go to line 54. If Yes, complete Section C of Form IT‑201-ATT and enter the amount from Form IT‑201‑ATT, line 10, on line 53. Line 54a – Metropolitan Commuter Transportation Mobility Tax (MCTMT) net earnings base Are you subject to the MCTMT? If No, go to line 55. If Yes, report your net earnings base on this line. The MCTMT is imposed on self-employed individuals (including partners or members in partnerships, limited liability partnerships (LLPs) that are treated as partnerships, and limited liability companies (LLCs) that are treated as partnerships) engaging in business within the Metropolitan Commuter Transportation District (MCTD). Hereafter, partners and members will be collectively referred to as partners. Partnerships, including LLPs and LLCs treated as partnerships, will be collectively referred to as partnerships. The MCTD consists of New York City (the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island)) as well as the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester. The MCTMT is imposed at a rate of .34% (.0034) of an individual's net earnings from self-employment allocated to the MCTD. MCTMT is imposed if your net earnings from self-employment allocated to the MCTD exceed $50,000 for the year (computed on an individual basis, even if you file a joint income tax return). You must calculate your MCTMT net earnings base separately for each source of self-employment income that has business activity in the MCTD. If you have more than one source, combine all the individual amounts on line 54a. This is done by taking your net earnings from self-employment (see definition below) from each source and multiplying them by the MCTD allocation percentage for each source (see Determining the MCTD allocation percentage below). Note: If you are filing a joint return, you and your spouse must each calculate the $50,000 threshold on an individual basis. If both spouses' individually calculated MCTMT base exceeds $50,000, then enter the combined total on line 54a. If either spouse's calculated MCTMT base is $50,000 or less, do not include that amount on line 54a. Determining the MCTD allocation percentage for each source of self-employment income: • START-UP NY approved business owners or partners of an approved business who have net earnings from self-employment allocated to the MCTD, must complete Form IT-6-SNY, Metropolitan Commuter Transportation Mobility Tax (MCTMT) for START-UP NY. If you have other sources of self-employment income allocated to the MCTD (other than the START-UP NY income), calculate those amounts as shown below. You must include all your net earnings from self-employment allocated to the MCTD on Form IT-6-SNY, line 1. • Partners must allocate partnership income to the MCTD based on the partnership's allocation. Partners will receive their MCTD allocation percentage from their partnership on Form IT-204-IP, New York Partner's Schedule K-1, line 29b. Multiply your net partnership income by this percentage to determine the amount to include on line 54a. If you are a partner in more than one partnership, calculate the amount separately for each partnership. • All others – if all of your net earnings from self-employment are from business activity carried on inside the MCTD, all of your net earnings from self-employment are allocated to the MCTD. Include the total net earnings from self-employment for that source on line 54a. If your net earnings from self-employment are from business activity both inside and outside the MCTD, you must complete Form IT-203-A, Business Allocation Schedule, to calculate the amount to include on line 54a. Note: For the definition of business activity inside and outside the MCTD, see Form IT-203-A. Example: Pat is a partner in a partnership XYZ doing business in the MCTD. Pat also reports net earnings from self-employment from two Schedule C businesses. Business A carries on business both in and out of the MCTD. Business B carries on business only inside the MCTD. Pat would calculate the amount to enter on Line 54a as follows: 1) Net partnership income $80,000 multiplied by 65% (.65), the amount shown on Form IT-204-IP, line 29b = $52,000 2) Business B's net earnings from self-employment of $36,000 = $36,000 3) Business A's net earnings from self-employment of $30,000. Since the business is carried on both in and out of the MCTD, use Form IT-203-A to calculate the amount to include: Net earnings of $30,000 × 40% (Form IT-203-A, line 8) = $12,000

Total amount to be included on line 54a = $100,000 Net earnings from self-employment generally is the amount reported on federal Schedule SE (Form 1040), Part 1, line 6, derived from the source of self-employment income. Under IRC section 1402, income from certain employment is treated as income from a trade or business, and is reported on federal Schedule SE (Form 1040) as net earnings from self-employment. Accordingly, the income is included in an individual's computation of net earnings from self-employment allocated to the MCTD and is subject to the MCTMT. Types of employment treated as a trade or business under IRC section 1402 include but are not limited to: • services performed by a United States citizen employed by a foreign government, the United Nations, or other international organization; • services performed by a church employee if the church or other qualified church-controlled organization has a certificate in

24 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov a Amount from line 46....................................... a b Amount from Form IT-213, Claim for

Empire State Child Credit, line 16, or line 17

if an amount is entered on line 17.................. b c Amount from Form IT-214, Claim for Real

Property Tax Credit, line 33............................ c d Amount from Form IT-216, Claim for Child

and Dependent Care Credit, line 14

(New York filing status  taxpayers,

see instructions for Form IT-216)................... d e Amount from Form IT-215, Claim for Earned

Income Credit, line 16 (New York filing

status  taxpayers transfer the amount from Form IT-215, line 17).............................. e f Amount from Form IT-209, Claim for

Noncustodial Parent New York State Earned

Income Credit, line 32 or, if an amount is

entered on line 42, the larger of line 32 or

line 42............................................................. f g If you elected to claim the college tuition

credit, the amount from Form IT-272, Claim

for College Tuition Credit or Itemized

Deduction, line 5 or 7, whichever applies....... g h Total from lines 69 and 69a ........................... h i Amount from Form IT-201-ATT, Other Tax

Credits and Taxes, line 13.............................. i j Add lines b through i ...................................... j k STAR reconciliation amount (Form IT-119,

line 3) ............................................................. k l Subtract line k from line j................................ l m Subtract line l from line a ............................... m n Yonkers resident tax rate (16.75%)................ n .1675 o Multiply line m by line n. Enter this amount

on Form IT-201, line 55 ................................. o Yonkers worksheet Step 6 effect electing an exemption from employer Social Security and Medicare taxes; and • qualified services performed by a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. If your net earnings from self-employment are not subject to federal self-employment tax (for example, nonresident aliens), use federal Schedule SE (Form 1040) to compute your net earnings from self-employment as if they were subject to the tax. For more information, see Publication 420, Guide to the Metropolitan Commuter Transportation Mobility Tax. Line 54b – MCTMT Multiply the amount on line 54a by .34% (.0034). Line 55 – Yonkers resident income tax surcharge Were you a resident of Yonkers and did you make an entry of more than 0 on line 46? If No, go to line 56. If Yes, complete the Yonkers worksheet below and enter the amount from line o on line 55. If you are filing jointly (filing status ) and only one spouse was a Yonkers resident for all of 2021, compute on a separate sheet of paper the Yonkers resident income tax surcharge on the New York State tax of the Yonkers resident as if you had filed separate federal returns. Enter the amount computed on line 55. Be sure to write the name and Social Security number of the Yonkers resident and Yonkers resident income tax surcharge on that paper, and submit it with your return. Line 56 – Yonkers nonresident earnings tax If you were not a resident of Yonkers, did you earn wages there? If No, go to line 57. If Yes, complete Form Y‑203, Yonkers Nonresident Earnings Tax Return. Enter the amount of tax on line 56 and submit Form Y‑203 with your return. Line 57 – Part-year Yonkers resident income tax surcharge If you were a resident of Yonkers for only part of 2021, complete Form IT‑360.1, Change of City Resident Status. Enter the tax amount on line 57 and submit Form IT-360.1 with your return.

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 25 Sales and use tax chart You may use this chart for purchases of items or services costing less than $1,000 each (excluding shipping and handling). You may not use this chart for purchases related to a business, rental real estate, or royalty activities, regardless of the amount. If you maintained a permanent place of abode in New York State for sales and use tax purposes for only part of the year, multiply the tax amount from the chart by the number of months you maintained the permanent place of abode in New York State and divide the result by 12. (Count any period you maintained the abode for more than one-half month as one month.) If your recomputed federal AGI (line 19a) is: Enter on line 59: up to $15,000* ............................................ $ 3 $ 15,001 - $ 30,000................................. 6 30,001 - 50,000................................. 11 50,001 - 75,000................................. 16 75,001 - 100,000................................. 21 100,001 - 150,000................................. 27 150,001 - 200,000................................. 36 200,001 and greater.................................. .0185% (.000185)

of income, or

$125, whichever

amount is smaller * This may be any amount up to $15,000, including 0 or a negative amount. Step 6 Line 59 – Sales or use tax Report your sales or use tax liability on this line. You owe sales or compensating use tax if you: • purchased an item or service subject to tax that is delivered to you in New York State without payment of New York State and local tax to the seller; or • purchased an item or service outside New York State that is subject to tax in New York State (and you were a resident of New York State at the time of purchase) with subsequent use in New York State. Note: You may be entitled to a credit for sales tax paid to another state. See the exact calculation method in the instructions for Form ST-140, Individual Purchaser’s Annual Report of Sales and Use Tax. For sales and use tax purposes, a resident includes persons who have a permanent place of abode in the state. Accordingly, you may be a resident for sales tax purposes even though you may not be a resident for income tax purposes. See the instructions for Form ST-140 for more information. You may not use this line to report: • any sales and use tax on business purchases if the business is registered for sales and use tax purposes. You must report this tax on the business’s sales tax return. • any unpaid sales and use tax on motor vehicles, trailers, all-terrain vehicles, vessels, or snowmobiles. This tax is paid directly to the Department of Motor Vehicles (DMV). If you will not be registering or titling it at the DMV, you should remit the tax directly to the Tax Department using Form ST-130, Business Purchaser’s Report of Sales and Use Tax, or Form ST-140. An unpaid sales or use tax liability commonly arises if you made purchases through the Internet, by catalog, from television shopping channels, or on an Indian reservation, or if you purchased items or services subject to tax in another state and brought them back to New York for use here.

Example 1: You purchased a computer over the Internet

that was delivered to your house in Monroe County,

New York, from an out-of-state company and did not

pay sales tax to that company.

Example 2: You purchased a book on a trip to

New Hampshire that you brought back to your residence

in Nassau County, New York, for use there. You may also owe an additional local tax if you use property or services in another locality in New York State, other than the locality to which you paid tax. You owe use tax to the second locality if you were a resident of that locality at the time of the purchase, and its rate of tax is higher than the rate of tax originally paid. Failure to pay sales or use tax may result in the imposition of penalty and interest. The Tax Department conducts routine audits based on information received from third parties, including the U.S. Customs Service and other states. If you owe sales or use tax, you may report the amount you owe on your personal income tax return rather than filing Form ST-140. Using the sales and use tax chart below is an easy way to compute your liability for all your purchases of items or services costing less than $1,000 each (excluding shipping and handling) that are not related to a business, rental real estate, or royalty activities. You must use Form ST-140 to calculate your sales and use tax liability to be reported on this return if any of the following apply: • You prefer to calculate the exact amount of sales and use tax due. • You owe sales or use tax on an item or service costing $1,000 or more (excluding shipping and handling). • You owe sales or use tax for purchases related to a business not registered for sales tax purposes, rental real estate, or royalty activities. Include the amount from Form ST-140, line 4, on Form IT-201, line 59. Do not submit Form ST-140 with your return. If the amount reported on line 59 is $1,700 or more, you must complete Form IT-135, Sales and Use Tax Report for Purchases of Items and Services Costing $25,000 or More, and submit it with your return. 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 TB-ST-913, Use Tax for Individuals (including Estates and Trusts). For more information on taxable and exempt goods and services, see TB-ST-740, Quick Reference Guide for Taxable and Exempt Property and Services.

26 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov 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. Step 8 – Enter your payments and credits Line 63 – Empire State child credit Did you claim the federal child tax credit or credit for other dependents for 2021, or do you have a qualifying child (see the instructions for Form IT-213, Claim for Empire State Child Credit)? If No, you do not qualify for this credit. Go to line 64. If Yes, review the instructions for Form IT-213 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 – NYS/NYC child and dependent care credit Would you qualify to claim the federal child and dependent care credit for 2021 based on your recomputed federal AGI (whether or not you actually claimed it)? If No, you do not qualify for this credit. Go to 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 recomputed federal AGI* is $30,000 or less, and you have a qualifying child under four years of age as of December 31, 2021, review the instructions for Form IT-216 to see if you qualify to claim the NYC child and dependent care credit. * For most taxpayers, recomputed federal AGI is the amount from Form IT-201, line 19a. However, if on Form IT-201 you entered special condition code A6 (Build America Bond (BAB) interest), your recomputed federal AGI is the line 19a amount minus any BAB interest that was included in the line 19a 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 (NYS EIC) Did you claim the federal earned income credit for 2021 on your federal income tax return, or could you have claimed it based on your recomputed federal AGI? If No, you do not qualify for this credit. Go to 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. Step 7 and Step 8 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 NYS 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 savings. If you are claiming the NYS EIC, transfer the NYS 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 computing your federal earned income 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 compute 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 18, 2022, 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. 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. For a detailed description of the funds, see our website at www.tax.ny.gov (search: IT-227). Your contribution(s) will reduce your refund or increase your tax payment. You cannot change the amount(s) you give after you file your return.

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 27 Line 68 – College tuition credit Did you or your spouse or your dependent(s) pay college tuition expenses during 2021? If No, you do not qualify for this credit. Go to line 69. If Yes, and you did not claim the college tuition deduction on Form IT-196, complete Form IT-272, Claim for College Tuition Credit or Itemized Deduction, and transfer the amount from Form IT‑272 to Form IT‑201, line 68. Submit Form IT-272 with your return. For more information, see the instructions for Form IT-272. Line 69 – New York City school tax credit (fixed amount) (NYC residents only) If you are not a New York City resident or part-year resident, you do not qualify to claim this credit. Go to line 70. If you are a New York City resident or part-year resident and marked the Yes box at item C on the front of Form IT-201 indicating that you can be claimed as a dependent on another taxpayer’s federal return, or your income (see below) is more than $250,000, you do not qualify for this credit. Go to line 70. If you are a New York City resident or part-year resident and marked the No box at item C on the front of Form IT-201 indicating that you cannot be claimed as a dependent on another taxpayer’s federal return and you are filing status , , , or  (and your income (see below) is $250,000 or less), determine your credit using Table 1 below if you were a full-year resident or Table 2 below if you were a part-year city resident. Special rules for married filing joint return (filing status ) • If both spouses are full-year city residents, determine your credit using Table 1, filing status . • If both spouses are part-year city residents, determine your credit using Table 2, filing status . If you have different periods of city residence, determine your credit using the number of months for the spouse with the longer city resident period. Example: You and your spouse are filing a joint NYS return (filing status ). You were a 5-month New York City resident, and your spouse was an 8-month New York City resident. Your income was less than $250,000, and you marked filing status , married filing joint return. You are entitled to a credit of $83 (using the 8-month period from Table 2). • If one spouse is a full-year city resident and one spouse is a full-year city nonresident, and you are computing your NYC tax as married filing separately, determine your credit for the full-year city resident spouse using Table 1, filing status . The full-year city nonresident spouse may not take a credit. • If one spouse is a full-year city resident and one spouse is a full-year city nonresident, and you elect to compute your NYC tax as if both were full-year city residents, determine your credit using Table 1, filing status . • If one spouse is a full-year city resident and one spouse is a part-year city resident, you must compute each credit separately and add them together. Determine the full-year city resident spouse’s credit using Table 1, filing status , and determine the part-year city resident spouse’s credit using Table 2, filing status . Step 8 Example: You and your spouse are filing a joint New York State income tax return (filing status ). You were a full-year New York City resident. Your spouse was a New York City resident for only 3 months during the year, and your income was less than $250,000. Add your credit amount from Table 1, filing status  ($63), and your spouse’s credit amount from Table 2, filing status  ($16), for a combined credit of $79. • If one spouse was a part-year city resident and the other spouse was a full-year city nonresident, determine your credit for the part-year city resident spouse using Table 2, filing status . The full-year city nonresident spouse may not take a credit. – Single, filing status , or – Married filing separate

return, filing status , or $250,000 or less $ 63 – Head of household,

filing status  – Married filing joint

return, filing status  – Qualifying widow(er) $250,000 or less $125

filing status  * The statutory credit amounts have been rounded (see page 3).

If your income Your Filing status: (see below) is: credit* is: Table 1 - Full-year New York City residents: New York City school tax credit table Income, for purposes of determining your New York City school tax credit, means your recomputed federal AGI from Form IT-201, line 19a, minus distributions from an individual retirement account and an individual retirement annuity, from Form IT-201, line 9, if they were included in your recomputed federal AGI. Resident period (number of months) Table 2 - Part-year New York City residents:

1 $ 5 $ 10

2 10 21

3 16 31

4 21 42

5 26 52

6 31 63

7 36 73

8 42 83

9 47 94

10 52 104

11 57 115

12 63 125 * The statutory credit amounts have been rounded (see page 3). If your income (see below) is $250,000 or less, and Your filing status is ,  Your filing status is  or , your credit* is: or , your credit* is: New York City school tax credit proration chart

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 widow(er) $ 0 $ 21,600 .171% of taxable income 21,600 500,000 $ 37 plus .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 .171% of taxable income 12,000 500,000 $ 21 plus .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 .171% of taxable income 14,400 500,000 $ 25 plus .228% of the excess over $14,400 28 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov Line 69a - NYC school tax credit (rate reduction amount) (NYC residents only) If you are not a New York City resident or part-year resident, you do not qualify to claim this credit. Go to line 70. If you are a New York City resident or part-year resident and you marked the Yes box at item C on the front of Form IT-201 indicating that you can be claimed as a dependent on another taxpayer’s federal return, you do not qualify to claim this credit. Go to line 70. 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 compute your credit. Filing status  (Married filing joint return) only: You must compute and use the combined New York City taxable income of both spouses: • If both spouses were city residents for all of 2021, use the amount from line 47 of Form IT-201. • If both spouses were part-year city residents in 2021, 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 2021, use a separate sheet of paper to compute 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 2021, 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 2021, use the amount from line 47 of Form IT-201. • If you were a part-year city resident in 2021, use the amount from Form IT-360.1, line 47. Line 70 – New York City earned income credit (NYC residents only) Did you claim the federal earned income credit for 2021 on your federal return, or could you have claimed it based on your recomputed federal AGI? 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 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 Form IT-209. If the IRS is computing your federal earned income 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 compute 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 18, 2022, whichever is later. Line 71 – Other refundable credits Enter the total amount of other refundable credits from Form IT‑201‑ATT, Part 1, Section D, line 18. See the credit charts on pages 6 through 10 for a listing of credits that can be refunded. Lines 72, 73, and 74 – Total New York State, New York City, and Yonkers tax withheld If you received a federal Form W-2, Wage and Tax Statement, verify 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). You must complete Form(s) IT-2, Summary of W-2 Statements, for any federal Form(s) W-2 (or W-2c) you received. You must complete a W-2 record even if your federal Form W-2 does not show any NYS, New York City (NYC), or Yonkers wages or tax withheld. In addition, if you received foreign income but did not receive a federal Form W-2, you must complete Form IT-2. 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(s) IT-1099-R, Summary of Federal Form 1099-R Statements. Enter on the appropriate line your total New York State, New York City, and Yonkers tax withheld from: • Form(s) IT-2, and • Form(s) IT-1099-R, and • Form 1099-G, Certain Government Payments, and • Form W-2G, Certain Gambling Winnings. Submit Form(s) IT-2 and Form(s) IT-1099-R with your Form IT-201. In addition, submit any federal Forms 1099-G and W-2G that show any NYS, NYC, or Yonkers tax withheld. Do not submit federal Form W-2 or 1099-R with your return. Keep copies Step 8

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 29 of those forms and the forms you submitted with your return for your records. Check your withholding for 2022 If, after completing your 2021 tax return, you want to change the amount of NYS, NYC, or Yonkers tax withheld from your paycheck, complete Form IT-2104, Employee’s Withholding Allowance Certificate, and give it to your employer. Line 75 – Total estimated tax payments and amount paid with Form IT-370 Enter the total of: • Your 2021 estimated tax payments for New York State, New York City, Yonkers, and MCTMT (include your last installment even if paid in 2022). If you marked filing status  but made separate 2021 estimated tax payments (Form IT-2105), enter your combined total estimated tax paid; • Any amount of overpayment from your 2020 personal income tax return that you applied to your 2021 estimated tax (if this amount was adjusted by the Tax Department, use the adjusted amount); and • Any amount you paid with Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals (or Form IT-370-V, Payment Voucher and Instructions for Form IT-370 Filed Online). If you marked filing status  but you and your spouse filed separate Forms IT-370, enter the total amount you and your spouse paid. Do not include any amounts you paid for the New York City unincorporated business tax. File New York City’s Form NYC-202 or NYC-202S directly with the New York City Department of Finance. You can check your balance and reconcile your estimated tax account by going to our website or by writing us at:

NYS TAX DEPARTMENT

ESTIMATED TAX UNIT

W A HARRIMAN CAMPUS

ALBANY NY 12227-0822 If not using U.S. Mail, see Publication 55, Designated Private Delivery Services. If you are a beneficiary of an estate or trust and are claiming your portion of any payment of estimated taxes allocated to you by the estate or trust, include your amount on line 75 and submit a copy of the notification issued by the estate or trust with your return. This notification must include the name and identifying number of the estate or trust and the amount allocated to you. Step 8 – Enter your payments and credits (continued) Step 8

30 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov Step 9 – Calculate your refund or the amount you owe Line 77 – Amount overpaid If you have to pay an estimated tax penalty (see line 81 instructions), subtract the penalty from the overpayment and enter the net overpayment on line 77. Your net overpayment can be: 1) refunded to you (enter amount on line 78 or 78b); 2) applied to your 2022 estimated tax (enter on line 79); 3) directly deposited into a NYS 529 account (line 78a); or 4) divided between options 1, 2, and 3. If your estimated tax penalty on line 81 is greater than your overpayment on line 77, enter the difference on line 80 (amount you owe). Collection of debts from your overpayment We will keep all or part of your overpayment (refund) if you owe a New York State tax liability or a New York City or Yonkers personal income tax liability, or MCTMT liability, if you owe past-due support or a past‑due legally enforceable debt to the IRS, to a New York State agency, or to another state, if you defaulted on a governmental education, state university, or city university loan, or if you owe a New York City tax warrant judgment debt. We will refund any amount that exceeds your debt. A New York State agency includes any state department, board, bureau, division, commission, committee, public authority, public benefit corporation, council, office, or other entity performing a governmental or proprietary function for the state or a social services district. If you have questions about whether you owe a past-due legally enforceable debt to the IRS, to another state, or to a New York State agency, contact the IRS, the other state, or the New York State agency. For New York State tax liabilities or New York City or Yonkers personal income tax liabilities, or MCTMT liabilities, call 518-457-5434 or write to: NYS Tax Department, Civil Enforcement Division, W A Harriman Campus, Albany NY 12227-4000. If not using U.S. Mail, see Publication 55. Disclaiming of spouse’s debt If you marked filing status  and you do not want to apply your part of the overpayment to your spouse’s debt because you are not liable for it, complete Form IT‑280, Nonobligated Spouse Allocation, and submit it with your original return. We need the information on Form IT-280 to process your refund as quickly as possible. You cannot file an amended return to disclaim your spouse’s debt after you have filed your original return. We will notify you if we keep your overpayment because of a past‑due legally enforceable debt to the IRS or a tax debt to another state. You cannot use Form IT-280 to disclaim liability for a legally enforceable debt to the IRS or to disclaim a tax liability owed to another state. You must contact the IRS or the other state to resolve your responsibility for the asserted liability. Line 78 – Amount of line 77 available for refund Subtract the amount on line 79 (estimated tax) from line 77. This is the amount available for refund. Line 78a – NYS 529 account deposit You may directly deposit all or a portion of your refund in up to three NYS 529 college savings accounts. Use Form IT-195 and its instructions, beginning on page 36, to report the amount of your refund that you want deposited into a NYS 529 college savings account(s). The election to contribute all or a portion of your refund into a NYS 529 account(s) cannot be changed once your original return is filed. Therefore, do not submit Form IT-195 with an amended return. Enter on line 78a the amount from Form IT-195, line 4. Line 78b – Total refund after NYS 529 account deposit You must file a return to get a refund. Enter the amount of your overpayment you want refunded to you. You have two ways to receive your refund. You can choose either direct deposit to have the funds deposited directly into your bank account, or a paper check mailed to you. Mark an X in one box to indicate your choice. If you choose to deposit all or a portion of your overpayment amount (line 77) into one or more NYS 529 accounts, see the instructions for line 78a, Form IT-195, Allocation of Refund, and its instructions, on page 36 (of Form IT-201-I). Refund options Direct deposit Direct deposit is the fastest and easiest way to get your refund. If you choose direct deposit, enter your personal or business account information on line 83 for a fast and secure direct deposit of your refund (see line 83 instructions). Generally, the Tax Department will not notify you that your refund has been deposited. However, if the amount we deposit is different from the amount of refund you claimed, we will send you a written explanation of the adjustment within two weeks from the date your refund is deposited. If we cannot make the direct deposit for any reason (for example, you don’t enter complete and correct account information at line 83), we will send your refund to the mailing address on your return. Direct deposit of your refund is not available if the refund would go to an account outside the U.S. (see Note on page 32). Paper checks The Tax Department will mail your refund check to the mailing address entered on your return. Paper checks for joint filers will be issued with both names and must be signed by both spouses. Paper checks take weeks to be processed, printed, and mailed. If you don’t have a bank account, you will likely be charged a fee to cash your check. Line 79 – Estimated tax Enter the amount of overpayment from line 77 that you want applied to your New York State, New York City, Yonkers, and MCTMT estimated tax for 2022. The total of lines 78a through 79 should equal the amount on line 77. Line 80 – Amount you owe Enter on line 80 the amount of tax you owe plus any estimated tax penalty you owe (see line 81 instructions) and any other penalties and interest you owe (see line 82 instructions). If you choose to pay by electronic funds withdrawal, mark an X in the box, enter your account information on line 83, and enter your electronic funds withdrawal information on line 84. Step 9

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 31 To avoid other penalties and interest, pay any tax you owe by April 18, 2022. For additional information on penalties and interest, visit our website. Line 81 – Estimated tax penalty Begin with these steps to determine if you may owe an estimated tax penalty. 1) Locate the amount of your 2020 New York AGI as shown on your 2020 return; 2) Locate the amount of your 2020 New York income tax; then 3) Calculate the amount of your 2021 prepayments (the amount of withholding and estimated tax payments you have already made or have been paid on your behalf by a partnership or S corporation for 2021). In general, you are not subject to a penalty if your 2021 prepayments equal at least 100% of your 2020 income tax based on a 12-month return. However: • If your 2020 New York AGI was more than $150,000 (or $75,000 if you are married filing separately for 2021) and you are not a farmer or a fisherman, your prepayments must equal at least 110% of your 2020 income tax based on a 12-month return; • You may owe a penalty if line 80 is $300 or more and represents more than 10% of the income tax shown on your 2021 return; and • You may owe a penalty if you underpaid your estimated tax liability for any payment period. For more information, see Form IT-2105.9, Underpayment of Estimated Tax by Individuals and Fiduciaries. If you owe an estimated tax penalty, enter the penalty amount on line 81. Also add the same amount to any tax due and enter the total on line 80. It is possible for you to owe an estimated tax penalty and also be due a refund. In that case, subtract the estimated tax penalty amount from the overpayment and enter the net result on line 77. Do not include any other penalty or interest amounts on line 77. Be sure to submit Form IT-2105.9 with your return. Line 82 – Other penalties and interest If you owe a late filing penalty, late payment penalty, or interest, enter the penalty and interest amount on line 82. Include that amount in the total on line 80. You may compute the penalty and interest using the Penalty and Interest Calculator on our website. Payment options By automatic bank withdrawal You may authorize the Tax Department to make an electronic funds withdrawal from your bank account either by completing line 83, or on our website. This payment option is not available if the funds for your payment would come from an account outside the U.S. (see Note on page 32). File now/Pay later! You must specify a future payment date up to and including April 18, 2022. If you file before April 18, money will not be withdrawn from your account before the date you specify. To avoid interest and penalties, you must authorize a withdrawal on or before the filing deadline. If you designate a weekend or a bank holiday, the payment will be withdrawn the next business day. See line 83 instructions. By check or money order If you owe more than one dollar, include full payment with your return. Make check or money order payable in U.S. funds to New York State Income Tax and write the last four digits of your Social Security number and 2021 Income Tax on it. Do not send cash. You must submit Form IT-201-V if you are making a payment by check or money order. For additional information, see Form IT-201-V. Fee for payments returned by banks The law allows the Tax Department to charge a $50 fee when a check, money order, or electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the department, the department won’t charge the fee. If your payment is returned, we will send a separate bill for $50 for each return or other tax document associated with the returned payment. By credit card You can use your American Express®, Discover®/Novus®, MasterCard®, or Visa® credit card to pay the amount you owe on your New York State income tax return. You can pay your tax due by credit card through the Internet. You will be charged a convenience fee for each credit card payment you make to cover the cost of this service. You can make your payment by credit card regardless of how you file your income tax return. For returns filed before the due date, you can make credit card payments any time up to the due date. For returns filed on or after the due date, you should make your credit card payment at the same time you file your return. For additional information on the credit card payment program, go to our website. You must have an Online Services account to make a payment by credit card. You will need the amount of the payment (line 80 of Form IT-201), the credit card number, and expiration date. Have a copy of your completed New York State income tax return available. You will be shown the amount of the convenience fee that you will be charged to cover the cost of this service. At that point you may elect to accept or cancel the credit card transaction. If you accept the credit card transaction you will be given a confirmation number. Keep this confirmation number as proof of payment. Unable to pay? To avoid interest and penalty charges, you must file your return and pay the total amount you owe by April 18, 2022. It is in your best interest to pay the amount you owe in full by the due date. If you cannot pay in full, you should file your return on time, and pay as much of the tax due as possible by automatic bank withdrawal, check, or money order. You may also pay by credit card; additional fees apply. We will bill you for any unpaid tax plus interest and penalty if applicable (see Amount you owe). Pay the bill immediately if you can; if you cannot, you may qualify for an installment payment agreement (IPA). If you would like to request an IPA, see Code C2 on page 14. If you fail to pay the amount due, or make arrangements to pay, New York State may do one or more of the following: file a tax warrant, seize your assets, suspend your driver's license, or garnish your wages to ensure payment. Step 9

32 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov Line 83 – Account information If you marked the box that indicates your payment (or refund) would come from (or go to) an account outside the U.S., stop. Do not complete lines 83a, 83b, or 83c (see Note below). All others, supply the information requested for lines 83a, 83b, and 83c. Note: Banking rules prohibit us from honoring requests for electronic funds withdrawal or direct deposit when the funds for your payment (or refund) would come from (or go to) an account outside the U.S. Therefore, if you marked this box, you must pay any amount you owe by check, money order, or credit card (see above); or if you are requesting a refund, we will send your refund to the mailing address on your return. The following requirements apply to both direct deposit and electronic funds withdrawal: Use the sample image as a guide; enter your own information exactly as it appears on your own check or bank records. Do not enter the information from the sample check below. On line 83a, mark an X in the box for the type of account. On line 83b, enter your bank’s 9‑digit routing number (refer to your check or contact your bank). The first two digits always begin with 01 through 12, or 21 through 32. On the sample check below, the routing number is 111111111. Note: If your check states that it is payable through a bank different from the one where you have your checking account, do not use the routing number on that check. Instead, contact your bank for the correct routing number to enter on line 83b. On line 83c, enter your account number. • If you marked personal or business checking on line 83a, enter the account number shown on your checks. • If you marked personal or business savings on line 83a, enter your savings account number from a preprinted savings account deposit slip, your passbook or other bank records, or from your bank. The account number can be up to 17 characters (both numbers and letters). Include hyphens (-) but omit spaces and special symbols. Enter the number from left to right. On the sample check below, the account number is 9999999999. Sample JOHN SMITH 999 Maple Street Someplace, NY 10000 Date 1234 15-0000/0000 Pay to the Order of Dollars SOME BANK Someplace, NY 10000 For Do not include the check number 9999999999 1234 $ 111111111 X X Sample routing number Sample account number Note: The routing and account numbers may appear in different places on your check. Contact your bank if you need to verify routing and account numbers or confirm that it will accept your direct deposit or process your electronic funds withdrawal. If you encounter any problem with direct deposit to, or electronic withdrawal from, your account, call 518-457-5181. Allow six to eight weeks for processing your return. Step 9 Line 84 – Electronic funds withdrawal Enter the date you want the Tax Department to make an electronic funds withdrawal from your bank account and the amount from line 80 you want electronically withdrawn. Enter a date that is on or before the due date of your return. If we receive your return after the due date or you do not enter a date, we will withdraw the funds on the day we accept your return. Your confirmation will be your bank statement that includes a NYS Tax Payment line item. We will only withdraw the amount that you authorize. If we determine that the amount you owe is different from the amount claimed on your return, we will issue you a refund for any amount overpaid or send you a bill for any additional amount owed, which may include penalty and interest. You may revoke your electronic funds withdrawal authorization only by contacting the Tax Department at least 5 business days before the payment date. If you complete the entries for electronic funds withdrawal, do not send a check or money order for the same amount due unless you receive a notice.

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201 33 Third-party designee Do you want to authorize a friend, family member, return preparer, or any other individual (third-party designee) to discuss this tax return and questions arising from it with the New York State Tax Department? If No, mark an X in the No box. If Yes, mark an X in the Yes box. Print the designee’s name, phone number, email address, and any five numbers the designee chooses as their personal identification number (PIN). If you want to authorize the paid preparer who signed your return to discuss it with the Tax Department, print the preparer’s name and phone number in the spaces for the designee’s name and phone number (you do not have to provide an email address or PIN). If you mark the Yes box, you (and your spouse, if filing a joint return) are authorizing the Tax Department to discuss with the designee any questions related to this return. You are also authorizing the designee to give and receive confidential taxpayer information relating to: • this return, including missing information, • any notices or bills arising from this filing that you share with the designee (they will not be sent to the designee), • any payments and collection activity arising from this filing, and • the status of your return or refund. This authorization will not expire but will only cover matters relating to this return. If you decide to revoke this designee’s authority at any time, call us (see Need help?). You are not authorizing the designee to receive your refund, bind you to anything (including any additional tax liability), or otherwise represent you before the Tax Department. If you want someone to represent you or perform services for you beyond the scope of the third-party designee, you must designate the person using a power of attorney (for example, Form POA-1, Power of Attorney). For additional information on third-party designees and other types of authorizations, visit our website. Paid preparer’s signature If you pay someone to prepare your return, the paid preparer must also sign it and fill in the other blanks in the paid preparer’s area of your return. A person who prepares your return and does not charge you should not fill in the paid preparer’s area. Paid preparer’s responsibilities – Under the law, all paid preparers must sign and complete the paid preparer section of the return. Paid preparers may be subject to civil and/or criminal sanctions if they fail to complete this section in full. When completing this section, enter your New York tax preparer registration identification number (NYTPRIN) if you are required to have one. If you are not required to have a NYTPRIN, enter in the NYTPRIN excl. code box one of the specified 2-digit codes listed below that indicates why you are exempt from the registration requirement. You must enter a NYTPRIN or an exclusion code. Also, you must enter your federal preparer tax identification number (PTIN) if you have one; if not, you must enter your Social Security number. Step 10 – Sign and date your return Your signature(s) In the spaces provided at the bottom of page 4, sign and date your original return and enter your occupation. If you are married and filing a joint return, also enter your spouse’s occupation. Both spouses must sign a joint return; we cannot process unsigned returns. Keep your signature(s) within the space(s) provided. If the return is for someone who died and there is no surviving spouse to sign it, print or type the name and address of the person signing it below the signature. For additional information about deceased taxpayers, see page 41. Daytime phone number This entry will enable the Tax Department to correct minor errors or omissions by calling you rather than writing or sending back your return. See our website for more information about the tax preparer registration requirements. Code Exemption type Code Exemption type 01 Attorney 02 Employee of attorney 03 CPA 04 Employee of CPA 05 PA (Public Accountant) 06 Employee of PA 07 Enrolled agent 08 Employee of enrolled agent 09 Volunteer tax preparer 10 Employee of business preparing that business’ return Step 10

New York State Form IT-2 (and Form IT-1099-R, if applicable) Federal Forms 1099-G and W-2G, if applicable Any correspondence and computation sheets of paper Other forms (including Form IT-196, Form IT-225, Form IT-227, Form IT-558, Form IT-201-ATT) Form IT-201-V Check or money order Original signed Form IT-201 34 2021 Instructions for Form IT-201 Access our website at www.tax.ny.gov Take a moment to go over your return to avoid errors that may delay your refund. Finish your return as shown below. Do not staple any items to the return. 1) Make a copy of your return, and any other forms or papers you are submitting, for your records. You may be asked by the Tax Department to provide copies of these records after you have filed your income tax return. 2) Enclose the following in an envelope (see illustration): • your check or money order and Form IT-201-V if you owe tax and are not paying by another option • your original, signed return • other forms, including Form IT-196, Form IT-201-ATT, Form IT-225, Form IT-227, and Form IT-558 • any correspondence and computation sheets of paper • Form IT-2 (and Forms IT-1099-R, 1099-G, and W-2G, if applicable) – do not send federal Form W-2 or 1099-R Step 11 – Finish your return 3) Include the following on your envelope: • your return address • enough postage (some returns require additional postage) • the appropriate mailing address (see below) 4) Mail your return by April 18, 2022. • If enclosing a payment (check or money order and Form IT-201-V), mail to: STATE PROCESSING CENTER PO BOX 15555 ALBANY NY 12212-5555 • If not enclosing a payment, mail to: STATE PROCESSING CENTER PO BOX 61000 ALBANY NY 12261-0001 Private delivery services If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment. However, if, at a later date, you need to establish the date you filed or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your form, contact that private delivery service for instructions on how to obtain written proof of the date your form was given to the delivery service for delivery. See Publication 55 for where to send the forms covered by these instructions. Privacy notification New York State Law requires all government agencies that maintain a system of records to provide notification of the legal authority for any request for personal information, the principal purpose(s) for which the information is to be collected, and where it will be maintained. To view this information, visit our website, or, if you do not have Internet access, call and request Publication 54, Privacy Notification. See Need help? for the Web address and telephone number. Step 11

— Notes —

36 2021 Instructions for Form IT-195 Access our website at www.tax.ny.gov Instructions for Form IT-195, Allocation of Refund Purpose of Form IT-195 You must complete Form IT-195 and submit it with your return if you want to directly deposit all or a portion of your refund in up to three NYS 529 college savings accounts. There is no minimum deposit into the College Savings Program Direct Plan. The minimum deposit into the Advisor Guided College Savings Program is $25. The NYS 529 account(s) must be in one of the following plans: • New York's 529 College Savings Program Direct Plan, or • New York's 529 Advisor Guided College Savings Program. You cannot use Form IT-195 to authorize a direct deposit into another state's 529 plan. You do not need to be the NYS 529 account owner to directly deposit all or a part of your refund into a NYS 529 account. However, if you are the account owner you may qualify for a NYS subtraction modification for the tax year in which your contribution is made. The election to contribute all or a portion of your refund into a NYS 529 account(s) cannot be changed once your original return is filed. Line instructions Enter your name and Social Security number as shown on your Form IT-201. If you are filing a joint return, enter both names and the Social Security number of the taxpayer listed first on your Form IT-201. Part 1 – NYS 529 savings account direct deposit Enter all information in boxes a, b, c, and d for each account into which you want to make a direct deposit of your refund. Lines 1a, 2a, and 3a – The minimum deposit into the Advisor Guided College Savings Program is $25. Lines 1b, 2b, and 3b – Enter the routing number, 011001234, on line(s) 1b, 2b, and 3b as applicable. This is the routing number for all NYS 529 college savings accounts for tax year 2021. Lines 1c, 2c, and 3c – Enter the 3-digit plan code (see below) for each account into which you want to make a direct deposit of your refund.

552 New York’s 529 College Savings Program Direct

Plan

553 New York’s 529 Advisor Guided College Savings

Program Plan code Description Lines 1d, 2d, and 3d – Enter the 11-digit account number for each account into which you want to make a direct deposit of your refund. Failure to enter all the information will result in the rejection of your NYS 529 college savings account direct deposit. In addition, if we adjust your overpayment (line 77 amount) to an amount less than you calculated or if we keep all or part of your overpayment due to collection of a debt, your entire NYS 529 direct deposit request will be rejected. If your NYS 529 direct deposit is rejected, you will receive an adjusted refund with a written explanation of the adjustment. If you would like more information on NYS 529 savings accounts, or if you do not know or cannot find the NYS 529 college savings account number(s), or if you are not sure which plan code to use, contact either: • New York’s 529 College Savings Program Direct Plan, by calling 1 877 697-2837 or visiting www.nysaves.org; or • New York’s 529 Advisor Guided College Savings Program, by calling 1 800 774-2108 or visiting www.ny529advisor.com.

Access our website at www.tax.ny.gov 2021 Instructions for Form IT-201-ATT 37 Purpose of Form IT-201-ATT You must complete Form IT-201-ATT and submit it with your Form IT-201 if: • you are claiming other New York State, New York City, Yonkers, or MCTMT credits that are not entered directly on Form IT‑201; or • you are subject to other New York State or New York City taxes. Line instructions Enter your name and Social Security number as they are listed on your Form IT-201. If you are filing a joint return, enter both names and the Social Security number of the taxpayer listed first on your Form IT‑201. Complete the appropriate form for each credit you are claiming (see the credit charts on pages 6 through 10 for a listing of credits) or to compute other taxes you may have to pay. Follow the form’s instructions for how to enter the money amount(s) and code number(s) on Form IT-201-ATT. You must submit all applicable credit forms and tax computations with your Form IT-201. See the specific instructions for lines 1, 6, 9, and 22 below. Line A If you (or an S corporation of which you are a shareholder, or partnership of which you are a partner) are convicted of an offense defined in New York State Penal Law Article 200 (Bribery Involving Public Servants and Related Offenses) or 496 (Corrupting the Government), or section 195.20 (Defrauding the Government), you must mark an X in the Yes box. If you marked Yes, you are not eligible for any tax credit allowed under Tax Law Article 9, 9-A, or 33, or any business tax credits allowed under Tax Law Article 22. A business tax credit allowed under Article 22 is a tax credit allowed to taxpayers under Article 22 that is substantially similar to a tax credit allowed to taxpayers under Article 9-A. Line 1 If you received an accumulation distribution as a beneficiary of a trust, you may be allowed an accumulation distribution credit for your share of: • New York State income taxes paid by the trust,* and • any income tax imposed on the trust by another state, political subdivision within that state, or District of Columbia on income sourced to the other jurisdiction.* However, this credit cannot be more than the percent of tax due determined by dividing the portion of the income taxable to the trust in the other jurisdiction and taxable to the beneficiary in New York by the beneficiary’s total New York Income. The credit may not reduce your tax due to an amount less than would have been due if the accumulation distribution was excluded from your New York AGI. Submit a copy of the computation of your New York State accumulation distribution credit and enter the amount of the credit on line 1. *These amounts should be provided to you by the trust. Line 6 – Special instructions for residential fuel oil storage tank credit carryover and solar and wind energy credit carryover Residential fuel oil storage tank credit carryover There is no form for computing the residential fuel oil storage tank credit carryover. If you are using any unused credit from last year, you must submit a schedule showing how you computed the amount being used. Enter the amount and code 054 on a line between lines 6a-6n. Solar and wind energy credit carryover There is no form for computing the solar and wind energy credit carryover. If you are using any unused credit from last year, you must submit a schedule showing how you computed the amount being used. Enter the amount and code 052 on a line between lines 6a-6n. Line 9 Compute your NYC accumulation distribution credit using the worksheet below. If you received an accumulation distribution as a beneficiary of a trust, you may be allowed an accumulation distribution credit for your share of: • NYC income taxes paid by the trust,* and • any income tax imposed on the trust by another state, political subdivision within that state, or District of Columbia on income sourced to the other jurisdiction.* However, this credit cannot be more than the percentage of NYC tax due determined by dividing the portion of the income taxable to the trust in the other jurisdiction and taxable to the beneficiary in NYC by the beneficiary’s total NYC Income. The credit may not reduce your tax due to an amount less than would have been due if the accumulation distribution was excluded from your New York AGI. Submit a copy of the computation of your New York State accumulation distribution credit and enter the amount of the credit on line 9. *These amounts should be provided to you by the trust. Instructions for Form IT-201-ATT, Other Tax Credits and Taxes 1 Enter the amount from

Form IT-201, line 49.................................. 1 2 Enter the amount from

Form IT-201-ATT, line 33........................... 2 3 Add lines 1 and 2...................................... 3 4 Enter New York City

accumulation distribution credit................. 4 5 Enter the smaller of line 3 or line 4

here and on Form IT-201-ATT, line 9.

This is your allowable New York City

accumulation distribution credit................. 5 NYC accumulation distribution credit worksheet

38 2021 Instructions for Form IT-201-ATT Access our website at www.tax.ny.gov 1 Enter the amount from

Form IT-201, line 39................................... 1 2 Enter the amount from

Form IT-201, line 41................................... 2 3 Enter the amount from

Form IT-201, line 42................................... 3 4 Add lines 1, 2 and 3, and enter the

total here and on line 22............................. 4 Line 22 worksheet Instructions for Form IT-201-ATT (continued) Line 22 If the amount on Form IT-201, line 40, is equal to or less than the amount on Form IT-201, line 39, enter the amount from Form IT‑201, line 43, on line 22. If the amount on Form IT-201, line 40, is more than the amount on Form IT-201, line 39, complete the Line 22 worksheet.

— Notes —

40 2021 IT-201-I, Additional information Access our website at www.tax.ny.gov see TSB-M-09(15)I, Amendment to the Definition of Permanent Place of Abode in the Personal Income Tax Regulations Relating to Certain Undergraduate Students. Note: Special rules apply to military personnel and their spouses; see Publication 361, New York State Income Tax Information For Military Personnel and Veterans. Resident You are a New York State resident for income tax purposes if: • You maintain a permanent place of abode in New York State for substantially all of the tax year and spend 184 days or more in New York State during the tax year*; whether or not you were domiciled in New York State (unless you were in active service in the military). *Any part of a day is a day for this purpose. Note: If you maintain a permanent place of abode in New York State but are claiming to be a nonresident for tax purposes, you must be able to provide adequate records to substantiate that you did not spend more than 183 days of the tax year in New York State. However, if you are a member of the armed forces, and your domicile is not New York State, you are not a resident under this definition. If you are a military spouse, you may not be considered a resident under this definition. For more information, see TSB-M-10(1)I, Military Spouses Residency Relief Act and TSB-M-19(3)I, Veterans Benefits and Transition Act of 2018; or • Your domicile is New York State. However, even if your domicile is New York, you are not a resident if you meet all three of the conditions in either Group A or Group B as follows: Group A 1) You did not maintain any permanent place of abode in New York State during the taxable year; and 2) You maintained a permanent place of abode outside

New York State during the entire taxable year; and 3) You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the taxable year. Group B 1) You were in a foreign country for at least 450 days (a part of a day is a day for this purpose) during any period of 548 consecutive days; and 2) You, your spouse (unless legally separated) and minor children spent 90 days or less (a part of a day is a day for this purpose) in New York State during this 548-day period; and 3) During the nonresident portion of the taxable year in which the 548‑day period begins, and during the

nonresident portion of the taxable year in which the 548‑day period ends, you were present in New York State for no more than the number of days which bears the same ratio to 90 as the number of days in such portion of the taxable year bears to 548. The following formula illustrates this condition:

Number of days in the

nonresident portion × 90 = Maximum number of days

548

allowed in New York State Nonresident You are a New York State nonresident if you were not a resident of New York State for any part of the year. Definitions used to determine resident, nonresident, or part-year resident You may have to pay income tax as a New York State resident even if you are not considered a resident for other purposes. For income tax purposes, your resident status depends on where you were domiciled and where you maintained a permanent place of abode during the taxable year. Domicile In general, your domicile is the place you intend to have as your permanent home. Your domicile is, in effect, where your permanent home is located. It is the place you intend to return to after being away (as on vacation abroad, business assignment, educational leave, or military assignment). You can have only one domicile. Your New York domicile does not change until you can demonstrate that you have abandoned your New York domicile and established a new permanent domicile outside New York State. A change of domicile must be clear and convincing. Easily controlled factors such as where you vote, where your driver’s license and registration are issued, or where your will is located are not primary factors in establishing domicile. To determine whether you have, in fact, changed your domicile, you should compare (1) the size, value, and nature of use of your first residence to the size, value, and nature of use of your newly acquired residence; (2) your employment and/or business connections in both locations; (3) the amount of time spent in both locations; (4) the physical location of items that have significant sentimental value to you in both locations; and (5) your close family ties in both locations. A change of domicile is clear and convincing only when your primary ties are clearly greater in the new location. When weighing your primary ties, keep in mind that some may weigh more heavily than others, depending upon your overall lifestyle. If required by the Tax Department, it is the taxpayer’s responsibility to produce documentation showing the necessary intention to effect a change of domicile. If you move to a new location but intend to stay there only for a limited amount of time (no matter how long), your domicile does not change. For example, an employee of ABC Electronics in Newburgh, New York, was temporarily assigned to the Atlanta, Georgia branch office for two years. After the employee's stay in Atlanta, they returned to their job in New York. The employee's domicile did not change during their stay in Georgia; it remained New York State. If your domicile is in New York State and you go to a foreign country because of a business assignment by your employer, or for study, research or any other purpose, your domicile does not change unless you show that you definitely do not intend to return to New York. Permanent place of abode In general, a permanent place of abode is a residence (a building or structure where a person can live) that you permanently maintain, whether you own it or not, that is suitable for year-round use. A permanent place of abode usually includes a residence your spouse owns or leases. For additional information, visit our website. However, a residence maintained by a full-time student enrolled at an institution of higher education in an undergraduate degree program leading to a baccalaureate degree and occupied by the student while attending the institution is not a permanent place of abode with respect to that student. For additional information, Additional information

Access our website at www.tax.ny.gov 2021 IT-201-I, Additional information 41 Part-year resident You are a New York State part-year resident if you meet the definition of resident or nonresident for only part of the year. New York City and Yonkers For the definition of a New York City or Yonkers resident, nonresident, and part-year resident, see the definitions of a New York State resident, nonresident, and part-year resident beginning on page 40, and substitute New York City or Yonkers in place of New York State. For more information on nonresidents and part-year residents, see the instructions for Form IT-203. Special accruals As a full-year New York State resident for 2021, or if you are a full-year New York City resident or New York City part-year resident for 2021, you may have to use special accrual rules (see below) to compute your New York State and New York City personal income tax for 2021. If you are subject to the special accrual rules, see the instructions for Form IT-225, addition modification number A-115 and subtraction modification number S-129. Full-year New York State residents You are subject to the special accrual rules only if you have accrued income for 2021 (see below), and • you were a nonresident of New York State on December 31, 2020; or • you will be a New York State nonresident on January 1, 2022. You have accrued income for 2021 if: • you have an item of non-New York source income* that was fixed and determinable in a tax year prior to 2021, but you are reporting that income for federal income tax purposes in tax year 2021; or • you have an item of income that was fixed and determinable in tax year 2021, but you will be reporting that income for federal income tax purposes in a tax year after 2021. Full-year and part-year New York City residents You are subject to the special accrual rules only if you have accrued income for 2021 (see below), and • you were a nonresident of New York City on December 31, 2020, but you were a full-year New York City resident for tax year 2021; or • you were a full-year New York City resident for 2021 but you will be a New York City nonresident on January 1, 2022; or • you were a New York City part-year resident for tax year 2021. You have accrued income for 2021 if: • you have an item of non-New York source income* that was fixed and determinable in a tax year prior to 2021, but you are reporting that income for federal income tax purposes in tax year 2021; or • you have an item of income that was fixed and determinable in tax year 2021, but you will be reporting that income for federal income tax purposes in a tax year after 2021; or • you have an item of income that was fixed and determinable in your 2021 New York City resident period, but that income is not reportable for federal income tax purposes in your 2021 New York City resident period; or • you have an item of non-New York source income (see footnote below) that was fixed and determinable in your 2021 New York City nonresident period, but that income is not reportable for federal income tax purposes in your 2021 New York City nonresident period. Estates and trusts Estates and trusts are subject to the New York State personal income tax. The fiduciary for an estate or trust must file Form IT-205, Fiduciary Income Tax Return. Each beneficiary of an estate or trust must include their share of the estate or trust income on Form IT-201. For more information on responsibilities of beneficiaries, see Beneficiaries (estates and trusts) on page 15. Deceased taxpayers If a taxpayer died after 2020 and before filing a return for 2021, the taxpayer’s spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator or anyone who is in charge of the deceased taxpayer’s property. If a taxpayer did not have to file a federal return but had New York State tax withheld, a New York return must be filed to get a refund. If a joint federal income tax return was filed for the deceased taxpayer and the surviving spouse, a joint New York State return can be filed. Write Filing as surviving spouse in the area where you sign the return. If someone else is the personal representative for the deceased spouse, they must also sign the return. The person who files the return for the deceased taxpayer should write the deceased taxpayer’s date of death in the area indicated near the top of the return. Partnerships/limited liability partnerships or companies Partnerships, limited liability partnerships (LLPs) and limited liability companies (LLCs), limited liability investment companies (LLICs) and limited liability trust companies (LLTCs) that are treated as partnerships for federal purposes are not subject to the New York State personal income tax, but individual partners (members) of the partnerships are. If your partnership has a partner who is a New York State resident, or if the partnership has any income from New York State sources, it must file Form IT-204, Partnership Return. If your partnership carried on a business in New York City, it may also have to file New York City’s Form NYC-204, Unincorporated Business Tax Return for Partnerships (including Limited Liability Companies). Since New York State does not administer the New York City unincorporated business tax, do not file your Form NYC-204 with your state return. Net operating loss (NOL) For New York State income tax purposes, your NOL deduction is limited to the lesser of: • your federal NOL deduction computed using the rules in place prior to any changes made to the IRC after March 1, 2020, or Additional information (continued) * Non-New York source income is income that is not attributable to (1) a business, trade, profession, or occupation carried on in New York State, or (2) the ownership of any interest in real or tangible personal property in New York State.

42 2021 IT-201-I, Additional information Access our website at www.tax.ny.gov Additional information (continued) • your federal taxable income computed: – using the rules in place prior to any changes made to the IRC after March 1, 2020, and – without the NOL deduction. For additional information, see Form IT-558-I, Instructions for Form IT-558, addition adjustment number A-005 and subtraction adjustment number S-004, and Form IT-225-I, addition modification number A-215. Innocent spouse relief There are three forms of innocent spouse relief: innocent spouse, separation of liability, and equitable relief. You may qualify for relief from full or partial tax liability on a joint return as an innocent spouse if: (1) there is an understatement of tax on a joint return because of an omission or error involving income, deduction, credit, or basis; (2) you can show that when you signed the return you did not know and had no reason to know of the understatement; and (3) taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. You may also request a separation of liability for any understated tax on a joint return if you and your spouse or former spouse are no longer married, or are legally separated, or have lived apart at all times during the 12-month period prior to the date of filing for relief. If you do not qualify as an innocent spouse or for separation of liability, you may qualify for equitable relief if you can show that, taking into account all the facts and circumstances, you should not be held liable for any understatement or underpayment of tax. For more information, see Form IT‑285, Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief). You may use Form IT-285 only for innocent spouse relief under the three circumstances stated above. Do not file Form IT-285 with your return. If you want to disclaim your spouse’s defaulted governmental education, state university, or city university loan or past-due support or past-due legally enforceable debt owed to a New York State agency or a New York City tax warrant judgment debt because you do not want to apply your part of a joint refund or refundable credit to a debt owed solely by your spouse, use Form IT-280, Nonobligated Spouse Allocation. You must complete Form IT-280 and submit it with your original return when filed. See Disclaiming of spouse’s debt on page 30. Members of the armed forces If you are a member of the military and a New York State resident, the amount of your military pay that is subject to federal income tax is also subject to New York income tax. However, see the instructions for Form IT-225, subtraction modification number S-118 for information on New York’s tax treatment of certain combat pay. For more information, see Publication 361, New York State Income Tax Information for Military Personnel and Veterans. Keep a copy of your tax records Remember to keep a copy of your completed income tax return. Also keep copies of any books, records, schedules, statements, or other related documents. The Tax Department may ask you to provide copies of these records after you have filed your income tax returns. You should retain copies of your return for at least seven years after you file your return. Amending your return Generally, an amended return claiming credit for, or a refund of, an overpayment must be filed within three years of the date that the original return was filed, or within two years of the date that the tax was paid, whichever is later. However, if you file an amended federal return, you must also file an amended New York State return within 90 days from the date you amend your federal return. You must file an amended return to correct any error on your original state return and to report changes made on your federal return by the IRS. You must report such changes to the New York State Tax Department within 90 days from the date the IRS makes its final determination. Use Form IT-201-X if your original return was Form IT-201. Also use Form IT-201-X if you mistakenly filed Form IT-203, but you were a full-year resident. Use Form IT-203-X if you mistakenly filed Form IT-201, but you were a nonresident or part-year resident. In addition, you must use Form IT-201-X to file a protective claim or to report an NOL carryback. Paid preparer information For information relating to the Tax Preparer Registration Program, the signing of returns by a paid preparer (anyone you pay to prepare your return), e‑file mandate for paid preparers, and other requirements relating to paid preparers, see Publication 58, Information for Income Tax Return Preparers, and our website.

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately * This column must also be used by a qualifying widow(er) 43 2021 New York State Tax Table Access our website at www.tax.ny.gov IT-201-I, NYS Tax Table NYS

1,000 Your New York State tax is: 3,000 Your New York State tax is: 5,000 Your New York State tax is:

2,000 Your New York State tax is: 4,000 Your New York State tax is:

Your New York State tax is: If your New York adjusted gross income, Form IT-201, line 33 is more than $107,650, you cannot use these tables. See Tax computation - New York AGI of more than $107,650 beginning on page 52 to compute your tax. Failure to follow these instructions may result in your having to pay interest and penalty if the income tax you report on your return is less than the correct amount. In this New York State tax table, the taxable income column is the amount from Form IT-201, line 38. Example: A married couple are filing a joint return on Form IT-201. Their taxable income on line 38 is $38,275. First, they find the 38,250 - 38,300 income line. Next, they find the column for Married filing jointly and read down the column. The amount shown where the income line and filing status column meet is $1,814. This is the tax amount they must write on line 39 of Form IT‑201.

If your

taxable And you are – income is – At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

Your New York State tax is: $0 - $5,999

$0 $13 $0 $0 $0

13 25 1 1 1

25 50 2 2 2

50 100 3 3 3

100 150 5 5 5

150 200 7 7 7

200 250 9 9 9

250 300 11 11 11

300 350 13 13 13

350 400 15 15 15

400 450 17 17 17

450 500 19 19 19

500 550 21 21 21

550 600 23 23 23

600 650 25 25 25

650 700 27 27 27

700 750 29 29 29

750 800 31 31 31

800 850 33 33 33

850 900 35 35 35

900 950 37 37 37

950 1,000 39 39 39

1,000 1,050 41 41 41

1,050 1,100 43 43 43

1,100 1,150 45 45 45

1,150 1,200 47 47 47

1,200 1,250 49 49 49

1,250 1,300 51 51 51

1,300 1,350 53 53 53

1,350 1,400 55 55 55

1,400 1,450 57 57 57

1,450 1,500 59 59 59

1,500 1,550 61 61 61

1,550 1,600 63 63 63

1,600 1,650 65 65 65

1,650 1,700 67 67 67

1,700 1,750 69 69 69

1,750 1,800 71 71 71

1,800 1,850 73 73 73

1,850 1,900 75 75 75

1,900 1,950 77 77 77

1,950 2,000 79 79 79

2,000 2,050 81 81 81

2,050 2,100 83 83 83

2,100 2,150 85 85 85

2,150 2,200 87 87 87

2,200 2,250 89 89 89

2,250 2,300 91 91 91

2,300 2,350 93 93 93

2,350 2,400 95 95 95

2,400 2,450 97 97 97

2,450 2,500 99 99 99

2,500 2,550 101 101 101

2,550 2,600 103 103 103

2,600 2,650 105 105 105

2,650 2,700 107 107 107

2,700 2,750 109 109 109

2,750 2,800 111 111 111

2,800 2,850 113 113 113

2,850 2,900 115 115 115

2,900 2,950 117 117 117

2,950 3,000 119 119 119

3,000 3,050 121 121 121

3,050 3,100 123 123 123

3,100 3,150 125 125 125

3,150 3,200 127 127 127

3,200 3,250 129 129 129

3,250 3,300 131 131 131

3,300 3,350 133 133 133

3,350 3,400 135 135 135

3,400 3,450 137 137 137

3,450 3,500 139 139 139

3,500 3,550 141 141 141

3,550 3,600 143 143 143

3,600 3,650 145 145 145

3,650 3,700 147 147 147

3,700 3,750 149 149 149

3,750 3,800 151 151 151

3,800 3,850 153 153 153

3,850 3,900 155 155 155

3,900 3,950 157 157 157

3,950 4,000 159 159 159

4,000 4,050 161 161 161

4,050 4,100 163 163 163

4,100 4,150 165 165 165

4,150 4,200 167 167 167

4,200 4,250 169 169 169

4,250 4,300 171 171 171

4,300 4,350 173 173 173

4,350 4,400 175 175 175

4,400 4,450 177 177 177

4,450 4,500 179 179 179

4,500 4,550 181 181 181

4,550 4,600 183 183 183

4,600 4,650 185 185 185

4,650 4,700 187 187 187

4,700 4,750 189 189 189

4,750 4,800 191 191 191

4,800 4,850 193 193 193

4,850 4,900 195 195 195

4,900 4,950 197 197 197

4,950 5,000 199 199 199

5,000 5,050 201 201 201

5,050 5,100 203 203 203

5,100 5,150 205 205 205

5,150 5,200 207 207 207

5,200 5,250 209 209 209

5,250 5,300 211 211 211

5,300 5,350 213 213 213

5,350 5,400 215 215 215

5,400 5,450 217 217 217

5,450 5,500 219 219 219

5,500 5,550 221 221 221

5,550 5,600 223 223 223

5,600 5,650 225 225 225

5,650 5,700 227 227 227

5,700 5,750 229 229 229

5,750 5,800 231 231 231

5,800 5,850 233 233 233

5,850 5,900 235 235 235

5,900 5,950 237 237 237

5,950 6,000 239 239 239 38,200 38,250 2,046 1,811 1,928 38,250 38,300 2,049 1,814 1,931 38,300 38,350 2,052 1,817 1,934 38,350 38,400 2,055 1,820 1,937

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 44 2021 New York State Tax Table

IT-201-I, NYS Tax Table Access our website at www.tax.ny.gov * This column must also be used by a qualifying widow(er) NYS

7,000 Your New York State tax is: 10,000 Your New York State tax is: 13,000 Your New York State tax is:

6,000 Your New York State tax is: 9,000 Your New York State tax is: 12,000 Your New York State tax is:

8,000 Your New York State tax is: 11,000 Your New York State tax is: 14,000 Your New York State tax is: $6,000 – $14,999

6,000 6,050 241 241 241

6,050 6,100 243 243 243

6,100 6,150 245 245 245

6,150 6,200 247 247 247

6,200 6,250 249 249 249

6,250 6,300 251 251 251

6,300 6,350 253 253 253

6,350 6,400 255 255 255

6,400 6,450 257 257 257

6,450 6,500 259 259 259

6,500 6,550 261 261 261

6,550 6,600 263 263 263

6,600 6,650 265 265 265

6,650 6,700 267 267 267

6,700 6,750 269 269 269

6,750 6,800 271 271 271

6,800 6,850 273 273 273

6,850 6,900 275 275 275

6,900 6,950 277 277 277

6,950 7,000 279 279 279

7,000 7,050 281 281 281

7,050 7,100 283 283 283

7,100 7,150 285 285 285

7,150 7,200 287 287 287

7,200 7,250 289 289 289

7,250 7,300 291 291 291

7,300 7,350 293 293 293

7,350 7,400 295 295 295

7,400 7,450 297 297 297

7,450 7,500 299 299 299

7,500 7,550 301 301 301

7,550 7,600 303 303 303

7,600 7,650 305 305 305

7,650 7,700 307 307 307

7,700 7,750 309 309 309

7,750 7,800 311 311 311

7,800 7,850 313 313 313

7,850 7,900 315 315 315

7,900 7,950 317 317 317

7,950 8,000 319 319 319

8,000 8,050 321 321 321

8,050 8,100 323 323 323

8,100 8,150 325 325 325

8,150 8,200 327 327 327

8,200 8,250 329 329 329

8,250 8,300 331 331 331

8,300 8,350 333 333 333

8,350 8,400 335 335 335

8,400 8,450 337 337 337

8,450 8,500 339 339 339

8,500 8,550 341 341 341

8,550 8,600 343 343 343

8,600 8,650 346 345 345

8,650 8,700 348 347 347

8,700 8,750 350 349 349

8,750 8,800 352 351 351

8,800 8,850 355 353 353

8,850 8,900 357 355 355

8,900 8,950 359 357 357

8,950 9,000 361 359 359

9,000 9,050 364 361 361

9,050 9,100 366 363 363

9,100 9,150 368 365 365

9,150 9,200 370 367 367

9,200 9,250 373 369 369

9,250 9,300 375 371 371

9,300 9,350 377 373 373

9,350 9,400 379 375 375

9,400 9,450 382 377 377

9,450 9,500 384 379 379

9,500 9,550 386 381 381

9,550 9,600 388 383 383

9,600 9,650 391 385 385

9,650 9,700 393 387 387

9,700 9,750 395 389 389

9,750 9,800 397 391 391

9,800 9,850 400 393 393

9,850 9,900 402 395 395

9,900 9,950 404 397 397

9,950 10,000 406 399 399 10,000 10,050 409 401 401 10,050 10,100 411 403 403 10,100 10,150 413 405 405 10,150 10,200 415 407 407 10,200 10,250 418 409 409 10,250 10,300 420 411 411 10,300 10,350 422 413 413 10,350 10,400 424 415 415 10,400 10,450 427 417 417 10,450 10,500 429 419 419 10,500 10,550 431 421 421 10,550 10,600 433 423 423 10,600 10,650 436 425 425 10,650 10,700 438 427 427 10,700 10,750 440 429 429 10,750 10,800 442 431 431 10,800 10,850 445 433 433 10,850 10,900 447 435 435 10,900 10,950 449 437 437 10,950 11,000 451 439 439 11,000 11,050 454 441 441 11,050 11,100 456 443 443 11,100 11,150 458 445 445 11,150 11,200 460 447 447 11,200 11,250 463 449 449 11,250 11,300 465 451 451 11,300 11,350 467 453 453 11,350 11,400 469 455 455 11,400 11,450 472 457 457 11,450 11,500 474 459 459 11,500 11,550 476 461 461 11,550 11,600 478 463 463 11,600 11,650 481 465 465 11,650 11,700 483 467 467 11,700 11,750 485 469 469 11,750 11,800 488 471 471 11,800 11,850 491 473 473 11,850 11,900 493 475 475 11,900 11,950 496 477 477 11,950 12,000 498 479 479 12,000 12,050 501 481 481 12,050 12,100 504 483 483 12,100 12,150 506 485 485 12,150 12,200 509 487 487 12,200 12,250 512 489 489 12,250 12,300 514 491 491 12,300 12,350 517 493 493 12,350 12,400 519 495 495 12,400 12,450 522 497 497 12,450 12,500 525 499 499 12,500 12,550 527 501 501 12,550 12,600 530 503 503 12,600 12,650 533 505 505 12,650 12,700 535 507 507 12,700 12,750 538 509 509 12,750 12,800 540 511 511 12,800 12,850 543 513 513 12,850 12,900 546 515 515 12,900 12,950 548 517 518 12,950 13,000 551 519 520 13,000 13,050 554 521 522 13,050 13,100 556 523 524 13,100 13,150 559 525 527 13,150 13,200 561 527 529 13,200 13,250 564 529 531 13,250 13,300 567 531 533 13,300 13,350 569 533 536 13,350 13,400 572 535 538 13,400 13,450 575 537 540 13,450 13,500 577 539 542 13,500 13,550 580 541 545 13,550 13,600 582 543 547 13,600 13,650 585 545 549 13,650 13,700 588 547 551 13,700 13,750 590 549 554 13,750 13,800 593 551 556 13,800 13,850 596 553 558 13,850 13,900 598 555 560 13,900 13,950 601 557 563 13,950 14,000 604 559 565 14,000 14,050 607 561 567 14,050 14,100 610 563 569 14,100 14,150 613 565 572 14,150 14,200 616 567 574 14,200 14,250 619 569 576 14,250 14,300 622 571 578 14,300 14,350 625 573 581 14,350 14,400 628 575 583 14,400 14,450 631 577 585 14,450 14,500 634 579 587 14,500 14,550 637 581 590 14,550 14,600 640 583 592 14,600 14,650 643 585 594 14,650 14,700 646 587 596 14,700 14,750 649 589 599 14,750 14,800 652 591 601 14,800 14,850 655 593 603 14,850 14,900 658 595 605 14,900 14,950 660 597 608 14,950 15,000 663 599 610

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 45 2021 New York State Tax Table Access our website at www.tax.ny.gov IT-201-I, NYS Tax Table * This column must also be used by a qualifying widow(er) NYS $15,000 – $23,999

15,000 Your New York State tax is: 18,000 Your New York State tax is: 21,000 Your New York State tax is:

16,000 Your New York State tax is: 19,000 Your New York State tax is: 22,000 Your New York State tax is:

17,000 Your New York State tax is: 20,000 Your New York State tax is: 23,000 Your New York State tax is: 15,000 15,050 666 601 612 15,050 15,100 669 603 614 15,100 15,150 672 605 617 15,150 15,200 675 607 619 15,200 15,250 678 609 621 15,250 15,300 681 611 623 15,300 15,350 684 613 626 15,350 15,400 687 615 628 15,400 15,450 690 617 630 15,450 15,500 693 619 632 15,500 15,550 696 621 635 15,550 15,600 699 623 637 15,600 15,650 702 625 639 15,650 15,700 705 627 641 15,700 15,750 708 629 644 15,750 15,800 711 631 646 15,800 15,850 714 633 648 15,850 15,900 717 635 650 15,900 15,950 719 637 653 15,950 16,000 722 639 655 16,000 16,050 725 641 657 16,050 16,100 728 643 659 16,100 16,150 731 645 662 16,150 16,200 734 647 664 16,200 16,250 737 649 666 16,250 16,300 740 651 668 16,300 16,350 743 653 671 16,350 16,400 746 655 673 16,400 16,450 749 657 675 16,450 16,500 752 659 677 16,500 16,550 755 661 680 16,550 16,600 758 663 682 16,600 16,650 761 665 684 16,650 16,700 764 667 686 16,700 16,750 767 669 689 16,750 16,800 770 671 691 16,800 16,850 773 673 693 16,850 16,900 776 675 695 16,900 16,950 778 677 698 16,950 17,000 781 679 700 17,000 17,050 784 681 702 17,050 17,100 787 683 704 17,100 17,150 790 685 707 17,150 17,200 793 687 709 17,200 17,250 796 689 711 17,250 17,300 799 692 713 17,300 17,350 802 694 716 17,350 17,400 805 696 718 17,400 17,450 808 698 720 17,450 17,500 811 701 722 17,500 17,550 814 703 725 17,550 17,600 817 705 727 17,600 17,650 820 707 729 17,650 17,700 823 710 731 17,700 17,750 826 712 734 17,750 17,800 829 714 737 17,800 17,850 832 716 739 17,850 17,900 835 719 742 17,900 17,950 837 721 744 17,950 18,000 840 723 747 18,000 18,050 843 725 750 18,050 18,100 846 728 752 18,100 18,150 849 730 755 18,150 18,200 852 732 758 18,200 18,250 855 734 760 18,250 18,300 858 737 763 18,300 18,350 861 739 765 18,350 18,400 864 741 768 18,400 18,450 867 743 771 18,450 18,500 870 746 773 18,500 18,550 873 748 776 18,550 18,600 876 750 779 18,600 18,650 879 752 781 18,650 18,700 882 755 784 18,700 18,750 885 757 786 18,750 18,800 888 759 789 18,800 18,850 891 761 792 18,850 18,900 894 764 794 18,900 18,950 896 766 797 18,950 19,000 899 768 800 19,000 19,050 902 770 802 19,050 19,100 905 773 805 19,100 19,150 908 775 807 19,150 19,200 911 777 810 19,200 19,250 914 779 813 19,250 19,300 917 782 815 19,300 19,350 920 784 818 19,350 19,400 923 786 821 19,400 19,450 926 788 823 19,450 19,500 929 791 826 19,500 19,550 932 793 828 19,550 19,600 935 795 831 19,600 19,650 938 797 834 19,650 19,700 941 800 836 19,700 19,750 944 802 839 19,750 19,800 947 804 842 19,800 19,850 950 806 844 19,850 19,900 953 809 847 19,900 19,950 955 811 849 19,950 20,000 958 813 852 20,000 20,050 961 815 855 20,050 20,100 964 818 857 20,100 20,150 967 820 860 20,150 20,200 970 822 863 20,200 20,250 973 824 865 20,250 20,300 976 827 868 20,300 20,350 979 829 870 20,350 20,400 982 831 873 20,400 20,450 985 833 876 20,450 20,500 988 836 878 20,500 20,550 991 838 881 20,550 20,600 994 840 884 20,600 20,650 997 842 886 20,650 20,700 1,000 845 889 20,700 20,750 1,003 847 891 20,750 20,800 1,006 849 894 20,800 20,850 1,009 851 897 20,850 20,900 1,012 854 899 20,900 20,950 1,014 856 902 20,950 21,000 1,017 858 905 21,000 21,050 1,020 860 908 21,050 21,100 1,023 863 911 21,100 21,150 1,026 865 914 21,150 21,200 1,029 867 917 21,200 21,250 1,032 869 920 21,250 21,300 1,035 872 923 21,300 21,350 1,038 874 926 21,350 21,400 1,041 876 929 21,400 21,450 1,043 878 932 21,450 21,500 1,046 881 935 21,500 21,550 1,049 883 938 21,550 21,600 1,052 885 941 21,600 21,650 1,055 887 944 21,650 21,700 1,058 890 947 21,700 21,750 1,061 892 950 21,750 21,800 1,064 894 953 21,800 21,850 1,067 896 956 21,850 21,900 1,070 899 959 21,900 21,950 1,073 901 961 21,950 22,000 1,076 903 964 22,000 22,050 1,079 905 967 22,050 22,100 1,082 908 970 22,100 22,150 1,085 910 973 22,150 22,200 1,088 912 976 22,200 22,250 1,091 914 979 22,250 22,300 1,094 917 982 22,300 22,350 1,097 919 985 22,350 22,400 1,100 921 988 22,400 22,450 1,103 923 991 22,450 22,500 1,106 926 994 22,500 22,550 1,109 928 997 22,550 22,600 1,112 930 1,000 22,600 22,650 1,115 932 1,003 22,650 22,700 1,118 935 1,006 22,700 22,750 1,121 937 1,009 22,750 22,800 1,124 939 1,012 22,800 22,850 1,127 941 1,015 22,850 22,900 1,130 944 1,018 22,900 22,950 1,133 946 1,020 22,950 23,000 1,136 948 1,023 23,000 23,050 1,139 950 1,026 23,050 23,100 1,142 953 1,029 23,100 23,150 1,145 955 1,032 23,150 23,200 1,148 957 1,035 23,200 23,250 1,151 959 1,038 23,250 23,300 1,154 962 1,041 23,300 23,350 1,157 964 1,044 23,350 23,400 1,160 966 1,047 23,400 23,450 1,163 968 1,050 23,450 23,500 1,166 971 1,053 23,500 23,550 1,169 973 1,056 23,550 23,600 1,172 975 1,059 23,600 23,650 1,175 977 1,062 23,650 23,700 1,178 980 1,065 23,700 23,750 1,181 983 1,068 23,750 23,800 1,184 985 1,071 23,800 23,850 1,187 988 1,074 23,850 23,900 1,190 990 1,077 23,900 23,950 1,193 993 1,079 23,950 24,000 1,196 996 1,082

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 46 2021 New York State Tax Table

IT-201-I, NYS Tax Table Access our website at www.tax.ny.gov * This column must also be used by a qualifying widow(er) NYS $24,000 – $32,999

24,000 Your New York State tax is: 27,000 Your New York State tax is: 30,000 Your New York State tax is:

25,000 Your New York State tax is: 28,000 Your New York State tax is: 31,000 Your New York State tax is:

26,000 Your New York State tax is: 29,000 Your New York State tax is: 32,000 Your New York State tax is: 24,000 24,050 1,199 998 1,085 24,050 24,100 1,202 1,001 1,088 24,100 24,150 1,205 1,004 1,091 24,150 24,200 1,208 1,006 1,094 24,200 24,250 1,211 1,009 1,097 24,250 24,300 1,214 1,011 1,100 24,300 24,350 1,217 1,014 1,103 24,350 24,400 1,220 1,017 1,106 24,400 24,450 1,223 1,019 1,109 24,450 24,500 1,226 1,022 1,112 24,500 24,550 1,229 1,025 1,115 24,550 24,600 1,232 1,027 1,118 24,600 24,650 1,235 1,030 1,121 24,650 24,700 1,238 1,032 1,124 24,700 24,750 1,241 1,035 1,127 24,750 24,800 1,243 1,038 1,130 24,800 24,850 1,246 1,040 1,133 24,850 24,900 1,249 1,043 1,136 24,900 24,950 1,252 1,046 1,138 24,950 25,000 1,255 1,048 1,141 25,000 25,050 1,258 1,051 1,144 25,050 25,100 1,261 1,053 1,147 25,100 25,150 1,264 1,056 1,150 25,150 25,200 1,267 1,059 1,153 25,200 25,250 1,270 1,061 1,156 25,250 25,300 1,273 1,064 1,159 25,300 25,350 1,276 1,067 1,162 25,350 25,400 1,279 1,069 1,165 25,400 25,450 1,282 1,072 1,168 25,450 25,500 1,285 1,074 1,171 25,500 25,550 1,288 1,077 1,174 25,550 25,600 1,291 1,080 1,177 25,600 25,650 1,294 1,082 1,180 25,650 25,700 1,297 1,085 1,183 25,700 25,750 1,300 1,088 1,186 25,750 25,800 1,303 1,090 1,189 25,800 25,850 1,306 1,093 1,192 25,850 25,900 1,309 1,095 1,195 25,900 25,950 1,312 1,098 1,197 25,950 26,000 1,315 1,101 1,200 26,000 26,050 1,318 1,103 1,203 26,050 26,100 1,321 1,106 1,206 26,100 26,150 1,324 1,109 1,209 26,150 26,200 1,327 1,111 1,212 26,200 26,250 1,330 1,114 1,215 26,250 26,300 1,333 1,116 1,218 26,300 26,350 1,336 1,119 1,221 26,350 26,400 1,339 1,122 1,224 26,400 26,450 1,342 1,124 1,227 26,450 26,500 1,345 1,127 1,230 26,500 26,550 1,348 1,130 1,233 26,550 26,600 1,351 1,132 1,236 26,600 26,650 1,354 1,135 1,239 26,650 26,700 1,357 1,137 1,242 26,700 26,750 1,360 1,140 1,245 26,750 26,800 1,363 1,143 1,248 26,800 26,850 1,366 1,145 1,251 26,850 26,900 1,369 1,148 1,254 26,900 26,950 1,372 1,151 1,256 26,950 27,000 1,375 1,153 1,259 27,000 27,050 1,378 1,156 1,262 27,050 27,100 1,381 1,158 1,265 27,100 27,150 1,384 1,161 1,268 27,150 27,200 1,387 1,164 1,271 27,200 27,250 1,390 1,166 1,274 27,250 27,300 1,393 1,169 1,277 27,300 27,350 1,396 1,172 1,280 27,350 27,400 1,399 1,174 1,283 27,400 27,450 1,402 1,177 1,286 27,450 27,500 1,405 1,179 1,289 27,500 27,550 1,408 1,182 1,292 27,550 27,600 1,411 1,185 1,295 27,600 27,650 1,414 1,187 1,298 27,650 27,700 1,417 1,190 1,301 27,700 27,750 1,420 1,193 1,304 27,750 27,800 1,423 1,195 1,307 27,800 27,850 1,426 1,198 1,310 27,850 27,900 1,429 1,200 1,313 27,900 27,950 1,432 1,203 1,315 27,950 28,000 1,435 1,206 1,318 28,000 28,050 1,438 1,209 1,321 28,050 28,100 1,440 1,212 1,324 28,100 28,150 1,443 1,215 1,327 28,150 28,200 1,446 1,218 1,330 28,200 28,250 1,449 1,221 1,333 28,250 28,300 1,452 1,224 1,336 28,300 28,350 1,455 1,227 1,339 28,350 28,400 1,458 1,230 1,342 28,400 28,450 1,461 1,233 1,345 28,450 28,500 1,464 1,236 1,348 28,500 28,550 1,467 1,239 1,351 28,550 28,600 1,470 1,242 1,354 28,600 28,650 1,473 1,245 1,357 28,650 28,700 1,476 1,248 1,360 28,700 28,750 1,479 1,251 1,363 28,750 28,800 1,482 1,254 1,366 28,800 28,850 1,485 1,257 1,369 28,850 28,900 1,488 1,260 1,372 28,900 28,950 1,491 1,262 1,374 28,950 29,000 1,494 1,265 1,377 29,000 29,050 1,497 1,268 1,380 29,050 29,100 1,500 1,271 1,383 29,100 29,150 1,503 1,274 1,386 29,150 29,200 1,506 1,277 1,389 29,200 29,250 1,509 1,280 1,392 29,250 29,300 1,512 1,283 1,395 29,300 29,350 1,515 1,286 1,398 29,350 29,400 1,518 1,289 1,401 29,400 29,450 1,521 1,292 1,404 29,450 29,500 1,524 1,295 1,407 29,500 29,550 1,527 1,298 1,410 29,550 29,600 1,530 1,301 1,413 29,600 29,650 1,533 1,304 1,416 29,650 29,700 1,536 1,307 1,419 29,700 29,750 1,539 1,310 1,422 29,750 29,800 1,542 1,313 1,425 29,800 29,850 1,545 1,316 1,428 29,850 29,900 1,548 1,319 1,431 29,900 29,950 1,551 1,321 1,433 29,950 30,000 1,554 1,324 1,436 30,000 30,050 1,557 1,327 1,439 30,050 30,100 1,560 1,330 1,442 30,100 30,150 1,563 1,333 1,445 30,150 30,200 1,566 1,336 1,448 30,200 30,250 1,569 1,339 1,451 30,250 30,300 1,572 1,342 1,454 30,300 30,350 1,575 1,345 1,457 30,350 30,400 1,578 1,348 1,460 30,400 30,450 1,581 1,351 1,463 30,450 30,500 1,584 1,354 1,466 30,500 30,550 1,587 1,357 1,469 30,550 30,600 1,590 1,360 1,472 30,600 30,650 1,593 1,363 1,475 30,650 30,700 1,596 1,366 1,478 30,700 30,750 1,599 1,369 1,481 30,750 30,800 1,602 1,372 1,484 30,800 30,850 1,605 1,375 1,487 30,850 30,900 1,608 1,378 1,490 30,900 30,950 1,611 1,380 1,492 30,950 31,000 1,614 1,383 1,495 31,000 31,050 1,617 1,386 1,498 31,050 31,100 1,620 1,389 1,501 31,100 31,150 1,623 1,392 1,504 31,150 31,200 1,626 1,395 1,507 31,200 31,250 1,629 1,398 1,510 31,250 31,300 1,632 1,401 1,513 31,300 31,350 1,635 1,404 1,516 31,350 31,400 1,638 1,407 1,519 31,400 31,450 1,640 1,410 1,522 31,450 31,500 1,643 1,413 1,525 31,500 31,550 1,646 1,416 1,528 31,550 31,600 1,649 1,419 1,531 31,600 31,650 1,652 1,422 1,534 31,650 31,700 1,655 1,425 1,537 31,700 31,750 1,658 1,428 1,540 31,750 31,800 1,661 1,431 1,543 31,800 31,850 1,664 1,434 1,546 31,850 31,900 1,667 1,437 1,549 31,900 31,950 1,670 1,439 1,551 31,950 32,000 1,673 1,442 1,554 32,000 32,050 1,676 1,445 1,557 32,050 32,100 1,679 1,448 1,560 32,100 32,150 1,682 1,451 1,563 32,150 32,200 1,685 1,454 1,566 32,200 32,250 1,688 1,457 1,569 32,250 32,300 1,691 1,460 1,572 32,300 32,350 1,694 1,463 1,575 32,350 32,400 1,697 1,466 1,578 32,400 32,450 1,700 1,469 1,581 32,450 32,500 1,703 1,472 1,584 32,500 32,550 1,706 1,475 1,587 32,550 32,600 1,709 1,478 1,590 32,600 32,650 1,712 1,481 1,593 32,650 32,700 1,715 1,484 1,596 32,700 32,750 1,718 1,487 1,599 32,750 32,800 1,721 1,490 1,602 32,800 32,850 1,724 1,493 1,605 32,850 32,900 1,727 1,496 1,608 32,900 32,950 1,730 1,498 1,611 32,950 33,000 1,733 1,501 1,614

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 47 2021 New York State Tax Table Access our website at www.tax.ny.gov IT-201-I, NYS Tax Table * This column must also be used by a qualifying widow(er) NYS $33,000 – $41,999

33,000 Your New York State tax is: 36,000 Your New York State tax is: 39,000 Your New York State tax is:

34,000 Your New York State tax is: 37,000 Your New York State tax is: 40,000 Your New York State tax is:

35,000 Your New York State tax is: 38,000 Your New York State tax is: 41,000 Your New York State tax is: 33,000 33,050 1,736 1,504 1,617 33,050 33,100 1,739 1,507 1,620 33,100 33,150 1,742 1,510 1,623 33,150 33,200 1,745 1,513 1,626 33,200 33,250 1,748 1,516 1,629 33,250 33,300 1,751 1,519 1,632 33,300 33,350 1,754 1,522 1,635 33,350 33,400 1,757 1,525 1,638 33,400 33,450 1,760 1,528 1,641 33,450 33,500 1,763 1,531 1,644 33,500 33,550 1,766 1,534 1,647 33,550 33,600 1,769 1,537 1,650 33,600 33,650 1,772 1,540 1,653 33,650 33,700 1,775 1,543 1,656 33,700 33,750 1,778 1,546 1,659 33,750 33,800 1,781 1,549 1,662 33,800 33,850 1,784 1,552 1,665 33,850 33,900 1,787 1,555 1,668 33,900 33,950 1,790 1,557 1,671 33,950 34,000 1,793 1,560 1,674 34,000 34,050 1,796 1,563 1,677 34,050 34,100 1,799 1,566 1,680 34,100 34,150 1,802 1,569 1,683 34,150 34,200 1,805 1,572 1,686 34,200 34,250 1,808 1,575 1,689 34,250 34,300 1,811 1,578 1,692 34,300 34,350 1,814 1,581 1,695 34,350 34,400 1,817 1,584 1,698 34,400 34,450 1,820 1,587 1,701 34,450 34,500 1,823 1,590 1,704 34,500 34,550 1,826 1,593 1,707 34,550 34,600 1,829 1,596 1,710 34,600 34,650 1,832 1,599 1,713 34,650 34,700 1,835 1,602 1,716 34,700 34,750 1,838 1,605 1,719 34,750 34,800 1,840 1,608 1,722 34,800 34,850 1,843 1,611 1,725 34,850 34,900 1,846 1,614 1,728 34,900 34,950 1,849 1,616 1,731 34,950 35,000 1,852 1,619 1,734 35,000 35,050 1,855 1,622 1,737 35,050 35,100 1,858 1,625 1,740 35,100 35,150 1,861 1,628 1,743 35,150 35,200 1,864 1,631 1,746 35,200 35,250 1,867 1,634 1,749 35,250 35,300 1,870 1,637 1,752 35,300 35,350 1,873 1,640 1,755 35,350 35,400 1,876 1,643 1,758 35,400 35,450 1,879 1,646 1,761 35,450 35,500 1,882 1,649 1,764 35,500 35,550 1,885 1,652 1,767 35,550 35,600 1,888 1,655 1,769 35,600 35,650 1,891 1,658 1,772 35,650 35,700 1,894 1,661 1,775 35,700 35,750 1,897 1,664 1,778 35,750 35,800 1,900 1,667 1,781 35,800 35,850 1,903 1,670 1,784 35,850 35,900 1,906 1,673 1,787 35,900 35,950 1,909 1,675 1,790 35,950 36,000 1,912 1,678 1,793 36,000 36,050 1,915 1,681 1,796 36,050 36,100 1,918 1,684 1,799 36,100 36,150 1,921 1,687 1,802 36,150 36,200 1,924 1,690 1,805 36,200 36,250 1,927 1,693 1,808 36,250 36,300 1,930 1,696 1,811 36,300 36,350 1,933 1,699 1,814 36,350 36,400 1,936 1,702 1,817 36,400 36,450 1,939 1,705 1,820 36,450 36,500 1,942 1,708 1,823 36,500 36,550 1,945 1,711 1,826 36,550 36,600 1,948 1,714 1,829 36,600 36,650 1,951 1,717 1,832 36,650 36,700 1,954 1,720 1,835 36,700 36,750 1,957 1,723 1,838 36,750 36,800 1,960 1,726 1,841 36,800 36,850 1,963 1,729 1,844 36,850 36,900 1,966 1,732 1,847 36,900 36,950 1,969 1,734 1,850 36,950 37,000 1,972 1,737 1,853 37,000 37,050 1,975 1,740 1,856 37,050 37,100 1,978 1,743 1,859 37,100 37,150 1,981 1,746 1,862 37,150 37,200 1,984 1,749 1,865 37,200 37,250 1,987 1,752 1,868 37,250 37,300 1,990 1,755 1,871 37,300 37,350 1,993 1,758 1,874 37,350 37,400 1,996 1,761 1,877 37,400 37,450 1,999 1,764 1,880 37,450 37,500 2,002 1,767 1,883 37,500 37,550 2,005 1,770 1,886 37,550 37,600 2,008 1,773 1,889 37,600 37,650 2,011 1,776 1,892 37,650 37,700 2,014 1,779 1,895 37,700 37,750 2,017 1,782 1,898 37,750 37,800 2,020 1,785 1,901 37,800 37,850 2,023 1,788 1,904 37,850 37,900 2,026 1,791 1,907 37,900 37,950 2,029 1,793 1,910 37,950 38,000 2,032 1,796 1,913 38,000 38,050 2,035 1,799 1,916 38,050 38,100 2,037 1,802 1,919 38,100 38,150 2,040 1,805 1,922 38,150 38,200 2,043 1,808 1,925 38,200 38,250 2,046 1,811 1,928 38,250 38,300 2,049 1,814 1,931 38,300 38,350 2,052 1,817 1,934 38,350 38,400 2,055 1,820 1,937 38,400 38,450 2,058 1,823 1,940 38,450 38,500 2,061 1,826 1,943 38,500 38,550 2,064 1,829 1,946 38,550 38,600 2,067 1,832 1,949 38,600 38,650 2,070 1,835 1,952 38,650 38,700 2,073 1,838 1,955 38,700 38,750 2,076 1,841 1,958 38,750 38,800 2,079 1,844 1,961 38,800 38,850 2,082 1,847 1,964 38,850 38,900 2,085 1,850 1,966 38,900 38,950 2,088 1,852 1,969 38,950 39,000 2,091 1,855 1,972 39,000 39,050 2,094 1,858 1,975 39,050 39,100 2,097 1,861 1,978 39,100 39,150 2,100 1,864 1,981 39,150 39,200 2,103 1,867 1,984 39,200 39,250 2,106 1,870 1,987 39,250 39,300 2,109 1,873 1,990 39,300 39,350 2,112 1,876 1,993 39,350 39,400 2,115 1,879 1,996 39,400 39,450 2,118 1,882 1,999 39,450 39,500 2,121 1,885 2,002 39,500 39,550 2,124 1,888 2,005 39,550 39,600 2,127 1,891 2,008 39,600 39,650 2,130 1,894 2,011 39,650 39,700 2,133 1,897 2,014 39,700 39,750 2,136 1,900 2,017 39,750 39,800 2,139 1,903 2,020 39,800 39,850 2,142 1,906 2,023 39,850 39,900 2,145 1,909 2,026 39,900 39,950 2,148 1,911 2,029 39,950 40,000 2,151 1,914 2,032 40,000 40,050 2,154 1,917 2,035 40,050 40,100 2,157 1,920 2,038 40,100 40,150 2,160 1,923 2,041 40,150 40,200 2,163 1,926 2,044 40,200 40,250 2,166 1,929 2,047 40,250 40,300 2,169 1,932 2,050 40,300 40,350 2,172 1,935 2,053 40,350 40,400 2,175 1,938 2,056 40,400 40,450 2,178 1,941 2,059 40,450 40,500 2,181 1,944 2,062 40,500 40,550 2,184 1,947 2,065 40,550 40,600 2,187 1,950 2,068 40,600 40,650 2,190 1,953 2,071 40,650 40,700 2,193 1,956 2,074 40,700 40,750 2,196 1,959 2,077 40,750 40,800 2,199 1,962 2,080 40,800 40,850 2,202 1,965 2,083 40,850 40,900 2,205 1,968 2,086 40,900 40,950 2,208 1,970 2,089 40,950 41,000 2,211 1,973 2,092 41,000 41,050 2,214 1,976 2,095 41,050 41,100 2,217 1,979 2,098 41,100 41,150 2,220 1,982 2,101 41,150 41,200 2,223 1,985 2,104 41,200 41,250 2,226 1,988 2,107 41,250 41,300 2,229 1,991 2,110 41,300 41,350 2,232 1,994 2,113 41,350 41,400 2,235 1,997 2,116 41,400 41,450 2,237 2,000 2,119 41,450 41,500 2,240 2,003 2,122 41,500 41,550 2,243 2,006 2,125 41,550 41,600 2,246 2,009 2,128 41,600 41,650 2,249 2,012 2,131 41,650 41,700 2,252 2,015 2,134 41,700 41,750 2,255 2,018 2,137 41,750 41,800 2,258 2,021 2,140 41,800 41,850 2,261 2,024 2,143 41,850 41,900 2,264 2,027 2,146 41,900 41,950 2,267 2,029 2,149 41,950 42,000 2,270 2,032 2,152

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 48 2021 New York State Tax Table

IT-201-I, NYS Tax Table Access our website at www.tax.ny.gov * This column must also be used by a qualifying widow(er) NYS $42,000 – $50,999

42,000 Your New York State tax is: 45,000 Your New York State tax is: 48,000 Your New York State tax is:

43,000 Your New York State tax is: 46,000 Your New York State tax is: 49,000 Your New York State tax is:

44,000 Your New York State tax is: 47,000 Your New York State tax is: 50,000 Your New York State tax is: 42,000 42,050 2,273 2,035 2,155 42,050 42,100 2,276 2,038 2,158 42,100 42,150 2,279 2,041 2,161 42,150 42,200 2,282 2,044 2,164 42,200 42,250 2,285 2,047 2,166 42,250 42,300 2,288 2,050 2,169 42,300 42,350 2,291 2,053 2,172 42,350 42,400 2,294 2,056 2,175 42,400 42,450 2,297 2,059 2,178 42,450 42,500 2,300 2,062 2,181 42,500 42,550 2,303 2,065 2,184 42,550 42,600 2,306 2,068 2,187 42,600 42,650 2,309 2,071 2,190 42,650 42,700 2,312 2,074 2,193 42,700 42,750 2,315 2,077 2,196 42,750 42,800 2,318 2,080 2,199 42,800 42,850 2,321 2,083 2,202 42,850 42,900 2,324 2,086 2,205 42,900 42,950 2,327 2,088 2,208 42,950 43,000 2,330 2,091 2,211 43,000 43,050 2,333 2,094 2,214 43,050 43,100 2,336 2,097 2,217 43,100 43,150 2,339 2,100 2,220 43,150 43,200 2,342 2,103 2,223 43,200 43,250 2,345 2,106 2,226 43,250 43,300 2,348 2,109 2,229 43,300 43,350 2,351 2,112 2,232 43,350 43,400 2,354 2,115 2,235 43,400 43,450 2,357 2,118 2,238 43,450 43,500 2,360 2,121 2,241 43,500 43,550 2,363 2,124 2,244 43,550 43,600 2,366 2,127 2,247 43,600 43,650 2,369 2,130 2,250 43,650 43,700 2,372 2,133 2,253 43,700 43,750 2,375 2,136 2,256 43,750 43,800 2,378 2,139 2,259 43,800 43,850 2,381 2,142 2,262 43,850 43,900 2,384 2,145 2,265 43,900 43,950 2,387 2,148 2,268 43,950 44,000 2,390 2,151 2,271 44,000 44,050 2,393 2,154 2,274 44,050 44,100 2,396 2,157 2,277 44,100 44,150 2,399 2,160 2,280 44,150 44,200 2,402 2,163 2,283 44,200 44,250 2,405 2,166 2,286 44,250 44,300 2,408 2,169 2,289 44,300 44,350 2,411 2,172 2,292 44,350 44,400 2,414 2,175 2,295 44,400 44,450 2,417 2,178 2,298 44,450 44,500 2,420 2,181 2,301 44,500 44,550 2,423 2,184 2,304 44,550 44,600 2,426 2,187 2,307 44,600 44,650 2,429 2,190 2,310 44,650 44,700 2,432 2,193 2,313 44,700 44,750 2,435 2,196 2,316 44,750 44,800 2,437 2,199 2,319 44,800 44,850 2,440 2,202 2,322 44,850 44,900 2,443 2,205 2,325 44,900 44,950 2,446 2,208 2,328 44,950 45,000 2,449 2,211 2,331 45,000 45,050 2,452 2,214 2,334 45,050 45,100 2,455 2,217 2,337 45,100 45,150 2,458 2,220 2,340 45,150 45,200 2,461 2,223 2,343 45,200 45,250 2,464 2,226 2,346 45,250 45,300 2,467 2,229 2,349 45,300 45,350 2,470 2,232 2,352 45,350 45,400 2,473 2,235 2,355 45,400 45,450 2,476 2,238 2,358 45,450 45,500 2,479 2,241 2,361 45,500 45,550 2,482 2,244 2,364 45,550 45,600 2,485 2,247 2,366 45,600 45,650 2,488 2,250 2,369 45,650 45,700 2,491 2,253 2,372 45,700 45,750 2,494 2,256 2,375 45,750 45,800 2,497 2,259 2,378 45,800 45,850 2,500 2,262 2,381 45,850 45,900 2,503 2,265 2,384 45,900 45,950 2,506 2,268 2,387 45,950 46,000 2,509 2,271 2,390 46,000 46,050 2,512 2,274 2,393 46,050 46,100 2,515 2,277 2,396 46,100 46,150 2,518 2,280 2,399 46,150 46,200 2,521 2,283 2,402 46,200 46,250 2,524 2,286 2,405 46,250 46,300 2,527 2,289 2,408 46,300 46,350 2,530 2,292 2,411 46,350 46,400 2,533 2,294 2,414 46,400 46,450 2,536 2,297 2,417 46,450 46,500 2,539 2,300 2,420 46,500 46,550 2,542 2,303 2,423 46,550 46,600 2,545 2,306 2,426 46,600 46,650 2,548 2,309 2,429 46,650 46,700 2,551 2,312 2,432 46,700 46,750 2,554 2,315 2,435 46,750 46,800 2,557 2,318 2,438 46,800 46,850 2,560 2,321 2,441 46,850 46,900 2,563 2,324 2,444 46,900 46,950 2,566 2,327 2,447 46,950 47,000 2,569 2,330 2,450 47,000 47,050 2,572 2,333 2,453 47,050 47,100 2,575 2,336 2,456 47,100 47,150 2,578 2,339 2,459 47,150 47,200 2,581 2,342 2,462 47,200 47,250 2,584 2,345 2,465 47,250 47,300 2,587 2,348 2,468 47,300 47,350 2,590 2,351 2,471 47,350 47,400 2,593 2,354 2,474 47,400 47,450 2,596 2,357 2,477 47,450 47,500 2,599 2,360 2,480 47,500 47,550 2,602 2,363 2,483 47,550 47,600 2,605 2,366 2,486 47,600 47,650 2,608 2,369 2,489 47,650 47,700 2,611 2,372 2,492 47,700 47,750 2,614 2,375 2,495 47,750 47,800 2,617 2,378 2,498 47,800 47,850 2,620 2,381 2,501 47,850 47,900 2,623 2,384 2,504 47,900 47,950 2,626 2,387 2,507 47,950 48,000 2,629 2,390 2,510 48,000 48,050 2,632 2,393 2,513 48,050 48,100 2,634 2,396 2,516 48,100 48,150 2,637 2,399 2,519 48,150 48,200 2,640 2,402 2,522 48,200 48,250 2,643 2,405 2,525 48,250 48,300 2,646 2,408 2,528 48,300 48,350 2,649 2,411 2,531 48,350 48,400 2,652 2,414 2,534 48,400 48,450 2,655 2,417 2,537 48,450 48,500 2,658 2,420 2,540 48,500 48,550 2,661 2,423 2,543 48,550 48,600 2,664 2,426 2,546 48,600 48,650 2,667 2,429 2,549 48,650 48,700 2,670 2,432 2,552 48,700 48,750 2,673 2,435 2,555 48,750 48,800 2,676 2,438 2,558 48,800 48,850 2,679 2,441 2,561 48,850 48,900 2,682 2,444 2,563 48,900 48,950 2,685 2,447 2,566 48,950 49,000 2,688 2,450 2,569 49,000 49,050 2,691 2,453 2,572 49,050 49,100 2,694 2,456 2,575 49,100 49,150 2,697 2,459 2,578 49,150 49,200 2,700 2,462 2,581 49,200 49,250 2,703 2,465 2,584 49,250 49,300 2,706 2,468 2,587 49,300 49,350 2,709 2,471 2,590 49,350 49,400 2,712 2,474 2,593 49,400 49,450 2,715 2,477 2,596 49,450 49,500 2,718 2,480 2,599 49,500 49,550 2,721 2,483 2,602 49,550 49,600 2,724 2,486 2,605 49,600 49,650 2,727 2,489 2,608 49,650 49,700 2,730 2,491 2,611 49,700 49,750 2,733 2,494 2,614 49,750 49,800 2,736 2,497 2,617 49,800 49,850 2,739 2,500 2,620 49,850 49,900 2,742 2,503 2,623 49,900 49,950 2,745 2,506 2,626 49,950 50,000 2,748 2,509 2,629 50,000 50,050 2,751 2,512 2,632 50,050 50,100 2,754 2,515 2,635 50,100 50,150 2,757 2,518 2,638 50,150 50,200 2,760 2,521 2,641 50,200 50,250 2,763 2,524 2,644 50,250 50,300 2,766 2,527 2,647 50,300 50,350 2,769 2,530 2,650 50,350 50,400 2,772 2,533 2,653 50,400 50,450 2,775 2,536 2,656 50,450 50,500 2,778 2,539 2,659 50,500 50,550 2,781 2,542 2,662 50,550 50,600 2,784 2,545 2,665 50,600 50,650 2,787 2,548 2,668 50,650 50,700 2,790 2,551 2,671 50,700 50,750 2,793 2,554 2,674 50,750 50,800 2,796 2,557 2,677 50,800 50,850 2,799 2,560 2,680 50,850 50,900 2,802 2,563 2,683 50,900 50,950 2,805 2,566 2,686 50,950 51,000 2,808 2,569 2,689

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 49 2021 New York State Tax Table Access our website at www.tax.ny.gov IT-201-I, NYS Tax Table * This column must also be used by a qualifying widow(er) NYS $51,000 – $59,999

51,000 Your New York State tax is: 54,000 Your New York State tax is: 57,000 Your New York State tax is:

52,000 Your New York State tax is: 55,000 Your New York State tax is: 58,000 Your New York State tax is:

53,000 Your New York State tax is: 56,000 Your New York State tax is: 59,000 Your New York State tax is: 51,000 51,050 2,811 2,572 2,692 51,050 51,100 2,814 2,575 2,695 51,100 51,150 2,817 2,578 2,698 51,150 51,200 2,820 2,581 2,701 51,200 51,250 2,823 2,584 2,704 51,250 51,300 2,826 2,587 2,707 51,300 51,350 2,829 2,590 2,710 51,350 51,400 2,832 2,593 2,713 51,400 51,450 2,834 2,596 2,716 51,450 51,500 2,837 2,599 2,719 51,500 51,550 2,840 2,602 2,722 51,550 51,600 2,843 2,605 2,725 51,600 51,650 2,846 2,608 2,728 51,650 51,700 2,849 2,611 2,731 51,700 51,750 2,852 2,614 2,734 51,750 51,800 2,855 2,617 2,737 51,800 51,850 2,858 2,620 2,740 51,850 51,900 2,861 2,623 2,743 51,900 51,950 2,864 2,626 2,746 51,950 52,000 2,867 2,629 2,749 52,000 52,050 2,870 2,632 2,752 52,050 52,100 2,873 2,635 2,755 52,100 52,150 2,876 2,638 2,758 52,150 52,200 2,879 2,641 2,761 52,200 52,250 2,882 2,644 2,763 52,250 52,300 2,885 2,647 2,766 52,300 52,350 2,888 2,650 2,769 52,350 52,400 2,891 2,653 2,772 52,400 52,450 2,894 2,656 2,775 52,450 52,500 2,897 2,659 2,778 52,500 52,550 2,900 2,662 2,781 52,550 52,600 2,903 2,665 2,784 52,600 52,650 2,906 2,668 2,787 52,650 52,700 2,909 2,671 2,790 52,700 52,750 2,912 2,674 2,793 52,750 52,800 2,915 2,677 2,796 52,800 52,850 2,918 2,680 2,799 52,850 52,900 2,921 2,683 2,802 52,900 52,950 2,924 2,686 2,805 52,950 53,000 2,927 2,689 2,808 53,000 53,050 2,930 2,691 2,811 53,050 53,100 2,933 2,694 2,814 53,100 53,150 2,936 2,697 2,817 53,150 53,200 2,939 2,700 2,820 53,200 53,250 2,942 2,703 2,823 53,250 53,300 2,945 2,706 2,826 53,300 53,350 2,948 2,709 2,829 53,350 53,400 2,951 2,712 2,832 53,400 53,450 2,954 2,715 2,835 53,450 53,500 2,957 2,718 2,838 53,500 53,550 2,960 2,721 2,841 53,550 53,600 2,963 2,724 2,844 53,600 53,650 2,966 2,727 2,847 53,650 53,700 2,969 2,730 2,850 53,700 53,750 2,972 2,733 2,853 53,750 53,800 2,975 2,736 2,856 53,800 53,850 2,978 2,739 2,859 53,850 53,900 2,981 2,742 2,862 53,900 53,950 2,984 2,745 2,865 53,950 54,000 2,987 2,748 2,868 54,000 54,050 2,990 2,751 2,871 54,050 54,100 2,993 2,754 2,874 54,100 54,150 2,996 2,757 2,877 54,150 54,200 2,999 2,760 2,880 54,200 54,250 3,002 2,763 2,883 54,250 54,300 3,005 2,766 2,886 54,300 54,350 3,008 2,769 2,889 54,350 54,400 3,011 2,772 2,892 54,400 54,450 3,014 2,775 2,895 54,450 54,500 3,017 2,778 2,898 54,500 54,550 3,020 2,781 2,901 54,550 54,600 3,023 2,784 2,904 54,600 54,650 3,026 2,787 2,907 54,650 54,700 3,029 2,790 2,910 54,700 54,750 3,032 2,793 2,913 54,750 54,800 3,034 2,796 2,916 54,800 54,850 3,037 2,799 2,919 54,850 54,900 3,040 2,802 2,922 54,900 54,950 3,043 2,805 2,925 54,950 55,000 3,046 2,808 2,928 55,000 55,050 3,049 2,811 2,931 55,050 55,100 3,052 2,814 2,934 55,100 55,150 3,055 2,817 2,937 55,150 55,200 3,058 2,820 2,940 55,200 55,250 3,061 2,823 2,943 55,250 55,300 3,064 2,826 2,946 55,300 55,350 3,067 2,829 2,949 55,350 55,400 3,070 2,832 2,952 55,400 55,450 3,073 2,835 2,955 55,450 55,500 3,076 2,838 2,958 55,500 55,550 3,079 2,841 2,961 55,550 55,600 3,082 2,844 2,963 55,600 55,650 3,085 2,847 2,966 55,650 55,700 3,088 2,850 2,969 55,700 55,750 3,091 2,853 2,972 55,750 55,800 3,094 2,856 2,975 55,800 55,850 3,097 2,859 2,978 55,850 55,900 3,100 2,862 2,981 55,900 55,950 3,103 2,865 2,984 55,950 56,000 3,106 2,868 2,987 56,000 56,050 3,109 2,871 2,990 56,050 56,100 3,112 2,874 2,993 56,100 56,150 3,115 2,877 2,996 56,150 56,200 3,118 2,880 2,999 56,200 56,250 3,121 2,883 3,002 56,250 56,300 3,124 2,886 3,005 56,300 56,350 3,127 2,889 3,008 56,350 56,400 3,130 2,891 3,011 56,400 56,450 3,133 2,894 3,014 56,450 56,500 3,136 2,897 3,017 56,500 56,550 3,139 2,900 3,020 56,550 56,600 3,142 2,903 3,023 56,600 56,650 3,145 2,906 3,026 56,650 56,700 3,148 2,909 3,029 56,700 56,750 3,151 2,912 3,032 56,750 56,800 3,154 2,915 3,035 56,800 56,850 3,157 2,918 3,038 56,850 56,900 3,160 2,921 3,041 56,900 56,950 3,163 2,924 3,044 56,950 57,000 3,166 2,927 3,047 57,000 57,050 3,169 2,930 3,050 57,050 57,100 3,172 2,933 3,053 57,100 57,150 3,175 2,936 3,056 57,150 57,200 3,178 2,939 3,059 57,200 57,250 3,181 2,942 3,062 57,250 57,300 3,184 2,945 3,065 57,300 57,350 3,187 2,948 3,068 57,350 57,400 3,190 2,951 3,071 57,400 57,450 3,193 2,954 3,074 57,450 57,500 3,196 2,957 3,077 57,500 57,550 3,199 2,960 3,080 57,550 57,600 3,202 2,963 3,083 57,600 57,650 3,205 2,966 3,086 57,650 57,700 3,208 2,969 3,089 57,700 57,750 3,211 2,972 3,092 57,750 57,800 3,214 2,975 3,095 57,800 57,850 3,217 2,978 3,098 57,850 57,900 3,220 2,981 3,101 57,900 57,950 3,223 2,984 3,104 57,950 58,000 3,226 2,987 3,107 58,000 58,050 3,229 2,990 3,110 58,050 58,100 3,231 2,993 3,113 58,100 58,150 3,234 2,996 3,116 58,150 58,200 3,237 2,999 3,119 58,200 58,250 3,240 3,002 3,122 58,250 58,300 3,243 3,005 3,125 58,300 58,350 3,246 3,008 3,128 58,350 58,400 3,249 3,011 3,131 58,400 58,450 3,252 3,014 3,134 58,450 58,500 3,255 3,017 3,137 58,500 58,550 3,258 3,020 3,140 58,550 58,600 3,261 3,023 3,143 58,600 58,650 3,264 3,026 3,146 58,650 58,700 3,267 3,029 3,149 58,700 58,750 3,270 3,032 3,152 58,750 58,800 3,273 3,035 3,155 58,800 58,850 3,276 3,038 3,158 58,850 58,900 3,279 3,041 3,160 58,900 58,950 3,282 3,044 3,163 58,950 59,000 3,285 3,047 3,166 59,000 59,050 3,288 3,050 3,169 59,050 59,100 3,291 3,053 3,172 59,100 59,150 3,294 3,056 3,175 59,150 59,200 3,297 3,059 3,178 59,200 59,250 3,300 3,062 3,181 59,250 59,300 3,303 3,065 3,184 59,300 59,350 3,306 3,068 3,187 59,350 59,400 3,309 3,071 3,190 59,400 59,450 3,312 3,074 3,193 59,450 59,500 3,315 3,077 3,196 59,500 59,550 3,318 3,080 3,199 59,550 59,600 3,321 3,083 3,202 59,600 59,650 3,324 3,086 3,205 59,650 59,700 3,327 3,088 3,208 59,700 59,750 3,330 3,091 3,211 59,750 59,800 3,333 3,094 3,214 59,800 59,850 3,336 3,097 3,217 59,850 59,900 3,339 3,100 3,220 59,900 59,950 3,342 3,103 3,223 59,950 60,000 3,345 3,106 3,226

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately * This column must also be used by a qualifying widow(er) 50 2021 New York State Tax Table NYS

IT-201-I, NYS Tax Table Access our website at www.tax.ny.gov If the amount on Form IT-201, line 33, is more than $107,650, see page 52. $65,000 or more – compute your New York State tax using the New York State tax rate schedule on page 51. $60,000 +

60,000 Your New York State tax is: 62,000 Your New York State tax is: 64,000 Your New York State tax is:

61,000 Your New York State tax is: 63,000 Your New York State tax is: 65,000 or more: 60,000 60,050 3,348 3,109 3,229 60,050 60,100 3,351 3,112 3,232 60,100 60,150 3,354 3,115 3,235 60,150 60,200 3,357 3,118 3,238 60,200 60,250 3,360 3,121 3,241 60,250 60,300 3,363 3,124 3,244 60,300 60,350 3,366 3,127 3,247 60,350 60,400 3,369 3,130 3,250 60,400 60,450 3,372 3,133 3,253 60,450 60,500 3,375 3,136 3,256 60,500 60,550 3,378 3,139 3,259 60,550 60,600 3,381 3,142 3,262 60,600 60,650 3,384 3,145 3,265 60,650 60,700 3,387 3,148 3,268 60,700 60,750 3,390 3,151 3,271 60,750 60,800 3,393 3,154 3,274 60,800 60,850 3,396 3,157 3,277 60,850 60,900 3,399 3,160 3,280 60,900 60,950 3,402 3,163 3,283 60,950 61,000 3,405 3,166 3,286 61,000 61,050 3,408 3,169 3,289 61,050 61,100 3,411 3,172 3,292 61,100 61,150 3,414 3,175 3,295 61,150 61,200 3,417 3,178 3,298 61,200 61,250 3,420 3,181 3,301 61,250 61,300 3,423 3,184 3,304 61,300 61,350 3,426 3,187 3,307 61,350 61,400 3,429 3,190 3,310 61,400 61,450 3,431 3,193 3,313 61,450 61,500 3,434 3,196 3,316 61,500 61,550 3,437 3,199 3,319 61,550 61,600 3,440 3,202 3,322 61,600 61,650 3,443 3,205 3,325 61,650 61,700 3,446 3,208 3,328 61,700 61,750 3,449 3,211 3,331 61,750 61,800 3,452 3,214 3,334 61,800 61,850 3,455 3,217 3,337 61,850 61,900 3,458 3,220 3,340 61,900 61,950 3,461 3,223 3,343 61,950 62,000 3,464 3,226 3,346 62,000 62,050 3,467 3,229 3,349 62,050 62,100 3,470 3,232 3,352 62,100 62,150 3,473 3,235 3,355 62,150 62,200 3,476 3,238 3,358 62,200 62,250 3,479 3,241 3,360 62,250 62,300 3,482 3,244 3,363 62,300 62,350 3,485 3,247 3,366 62,350 62,400 3,488 3,250 3,369 62,400 62,450 3,491 3,253 3,372 62,450 62,500 3,494 3,256 3,375 62,500 62,550 3,497 3,259 3,378 62,550 62,600 3,500 3,262 3,381 62,600 62,650 3,503 3,265 3,384 62,650 62,700 3,506 3,268 3,387 62,700 62,750 3,509 3,271 3,390 62,750 62,800 3,512 3,274 3,393 62,800 62,850 3,515 3,277 3,396 62,850 62,900 3,518 3,280 3,399 62,900 62,950 3,521 3,283 3,402 62,950 63,000 3,524 3,286 3,405 63,000 63,050 3,527 3,288 3,408 63,050 63,100 3,530 3,291 3,411 63,100 63,150 3,533 3,294 3,414 63,150 63,200 3,536 3,297 3,417 63,200 63,250 3,539 3,300 3,420 63,250 63,300 3,542 3,303 3,423 63,300 63,350 3,545 3,306 3,426 63,350 63,400 3,548 3,309 3,429 63,400 63,450 3,551 3,312 3,432 63,450 63,500 3,554 3,315 3,435 63,500 63,550 3,557 3,318 3,438 63,550 63,600 3,560 3,321 3,441 63,600 63,650 3,563 3,324 3,444 63,650 63,700 3,566 3,327 3,447 63,700 63,750 3,569 3,330 3,450 63,750 63,800 3,572 3,333 3,453 63,800 63,850 3,575 3,336 3,456 63,850 63,900 3,578 3,339 3,459 63,900 63,950 3,581 3,342 3,462 63,950 64,000 3,584 3,345 3,465 64,000 64,050 3,587 3,348 3,468 64,050 64,100 3,590 3,351 3,471 64,100 64,150 3,593 3,354 3,474 64,150 64,200 3,596 3,357 3,477 64,200 64,250 3,599 3,360 3,480 64,250 64,300 3,602 3,363 3,483 64,300 64,350 3,605 3,366 3,486 64,350 64,400 3,608 3,369 3,489 64,400 64,450 3,611 3,372 3,492 64,450 64,500 3,614 3,375 3,495 64,500 64,550 3,617 3,378 3,498 64,550 64,600 3,620 3,381 3,501 64,600 64,650 3,623 3,384 3,504 64,650 64,700 3,626 3,387 3,507 64,700 64,750 3,629 3,390 3,510 64,750 64,800 3,631 3,393 3,513 64,800 64,850 3,634 3,396 3,516 64,850 64,900 3,637 3,399 3,519 64,900 64,950 3,640 3,402 3,522 64,950 65,000 3,643 3,405 3,525 * This column must also be used by a qualifying widow(er)

Access our website at www.tax.ny.gov 2021 IT-201-I, NYS tax rate schedule 51 If line 38 is: over

but not over The tax is: $ 0 $ 17,150

4% of line 38

17,150 23,600 $ 686 plus 4.5% of the excess over $17,150

23,600 27,900 976 plus 5.25% " " " " 23,600

27,900 43,000 1,202 plus 5.9% " " " " 27,900

43,000 161,550 2,093 plus 5.97% " " " " 43,000

161,550 323,200 9,170 plus 6.33% " " " " 161,550

323,200 2,155,350 19,403 plus 6.85% " " " " 323,200

2,155,350 5,000,000 144,905 plus 9.65% " " " " 2,155,350

5,000,000 25,000,000 419,414 plus 10.3% " " " " 5,000,000 25,000,000 ....................... 2,479,414 plus 10.9% " " " " 25,000,000 Married filing jointly and qualifying widow(er) – filing status  and  If your New York AGI amount on Form IT-201, line 33, is more than $107,650, see pages 52 through 57 to compute your New York State tax. New York State tax rate schedule $ 0 $ 8,500

4% of line 38

8,500 11,700 $ 340 plus 4.5% of the excess over $8,500

11,700 13,900 484 plus 5.25% " " " " 11,700

13,900 21,400 600 plus 5.9% " " " " 13,900

21,400 80,650 1,042 plus 5.97% " " " " 21,400

80,650 215,400 4,579 plus 6.33% " " " " 80,650

215,400 1,077,550 13,109 plus 6.85% " " " " 215,400

1,077,550 5,000,000 72,166 plus 9.65% " " " " 1,077,550

5,000,000 25,000,000 450,683 plus 10.3% " " " " 5,000,000 25,000,000 ....................... 2,510,683 plus 10.9% " " " " 25,000,000 If line 38 is: over

but not over The tax is: Single and married filing separately – filing status  and  $ 0 $ 12,800

4% of line 38

12,800 17,650 $ 512 plus 4.5% of the excess over $12,800

17,650 20,900 730 plus 5.25% " " " " 17,650

20,900 32,200 901 plus 5.9% " " " " 20,900

32,200 107,650 1,568 plus 5.97% " " " " 32,200

107,650 269,300 6,072 plus 6.33% " " " " 107,650

269,300 1,616,450 16,304 plus 6.85% " " " " 269,300

1,616,450 5,000,000 108,584 plus 9.65% " " " " 1,616,450

5,000,000 25,000,000 435,097 plus 10.3% " " " " 5,000,000 25,000,000 ....................... 2,495,097 plus 10.9% " " " " 25,000,000 If line 38 is: over

but not over The tax is: Head of household – filing status 

52 2021 IT-201-I, Tax computation Access our website at www.tax.ny.gov New York State tax Find your New York State tax by using the correct tax computation worksheet within your filing status (see below and pages 53 through 57). Married filing jointly and qualifying widow(er) If your New York AGI (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 compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 9.65% (.0965)

(Stop: If the line 1 amount is $2,205,350

or more, skip lines 4 through 10 and enter

the line 3 amount on line 11) ................................ 3 4 Enter your New York State tax on the line 2

amount from the New York State tax rate

schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 Enter $2,736 on line 6. ........................................ 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $2,155,350 ......... 8 9 Divide line 8 by $50,000 and round the result

to the fourth decimal place ................................. 9 10 Multiply line 7 by line 9......................................... 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 4 If your New York AGI (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 compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 6.33% (.0633)

(Stop: If the line 1 amount is $211,550

or more, skip lines 4 through 10 and enter

the line 3 amount on line 11) ................................ 3 4 Enter your New York State tax on the line 2

amount from the New York State tax rate

schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 Enter $474 on line 6 ............................................ 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $161,550 ............ 8 9 Divide line 8 by $50,000 and round the result

to the fourth decimal place ................................. 9 10 Multiply line 7 by line 9......................................... 10 11 Add lines 4, 6, and 10.......................................... 11

Enter here and on line 39. Tax computation worksheet 2 474 If your New York AGI (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 compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 5.97% (.0597)

(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 on page 51............................................ 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 AGI (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 compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 6.85% (.0685)

(Stop: If the line 1 amount is $373,200

or more, skip lines 4 through 10 and enter

the line 3 amount on line 11) ............................... 3 4 Enter your New York State tax on the line 2

amount from the New York State tax rate

schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 Enter $1,056 on line 6 ......................................... 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $323,200 ............ 8 9 Divide line 8 by $50,000 and round the result

to the fourth decimal place .................................. 9 10 Multiply line 7 by line 9 ........................................ 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 3 1,056 Tax computation – New York AGI of more than $107,650 2,736

Access our website at www.tax.ny.gov 2021 IT-201-I, Tax computation 53 If your New York AGI (line 33) is more than $5,000,000, but not more than $25,000,000, and your taxable income (line 38) is more than $5,000,000, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 10.3% (.103) (Stop: If the line 1 amount is $5,050,000 or more, skip lines 4 through 10 and enter the line 3 amount on line 11) ...................................... 3 4 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 Enter $63,086 on line 6. ...................................... 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $5,000,000 ......... 8 9 Divide line 8 by $50,000 and round the result to the fourth decimal place ..................................... 9 10 Multiply line 7 by line 9......................................... 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 5 Tax computation – New York AGI of more than $107,650 (continued) If your New York AGI (line 33) is more than $25,000,000, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 10.9% (.109) (Stop: If the line 1 amount is $25,050,000 or more, skip lines 4 through 10 and enter the line 3 amount on line 11) ...................................... 3 4 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 If line 2 is $161,550 or less, enter $474 on line 6. If line 2 is more than $161,550, but not more than $323,200, enter $1,056 on line 6. If line 2 is more than $323,200, but not more than $2,155,350, enter $2,736 on line 6. If line 2 is more than $2,155,350, but not more than $5,000,000, enter $63,086 on line 6. If line 2 is more than $5,000,000, enter $95,586 on line 6. . 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $25,000,000 ....... 8 9 Divide line 8 by $50,000 and round the result to the fourth decimal place ..................................... 9 10 Multiply line 7 by line 9......................................... 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 6 Married filing jointly and qualifying widow(er) (continued) 63,086

54 2021 IT-201-I, Tax computation Access our website at www.tax.ny.gov Single and married filing separately Tax computation – New York AGI of more than $107,650 (continued) If your New York AGI (line 33) is more than $1,077,550, but not more than $25,000,000, and your taxable income (line 38) is more than $1,077,550, but not more than $5,000,000, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 9.65% (.0965) (Stop: If the line 1 amount is $1,127,550 or more, skip lines 4 through 10 and enter the line 3 amount on line 11) ...................................... 3 4 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 Enter $1,646 on line 6. ........................................ 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $1,077,550 ......... 8 9 Divide line 8 by $50,000 and round the result to the fourth decimal place ...................................... 9 10 Multiply line 7 by line 9......................................... 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 9 If your New York AGI (line 33) is more than $5,000,000, but not more than $25,000,000, and your taxable income (line 38) is more than $5,000,000, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 10.3% (.103) (Stop: If the line 1 amount is $5,050,000 or more, skip lines 4 through 10 and enter the line 3 amount on line 11) ...................................... 3 4 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 Enter $31,817 on line 6. ...................................... 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $5,000,000 ......... 8 9 Divide line 8 by $50,000 and round the result to the fourth decimal place ...................................... 9 10 Multiply line 7 by line 9......................................... 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 10 If your New York AGI (line 33) is more than $107,650, but not more than $25,000,000, and your taxable income (line 38) is $215,400 or less, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 6.33% (.0633)

(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 on page 51 ........................................... 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 7 If your New York AGI (line 33) is more than $215,400, but not more than $25,000,000, and your taxable income (line 38) is more than $215,400, but not more than $1,077,550, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 6.85% (.0685)

(Stop: If the line 1 amount is $265,400

or more, skip lines 4 through 10 and enter

the line 3 amount on line 11) ............................... 3 4 Enter your New York State tax on the line 2

amount from the New York State tax rate

schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 Enter $526 on line 6 ............................................ 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $215,400 ............ 8 9 Divide line 8 by $50,000 and round the result

to the fourth decimal place .................................. 9 10 Multiply line 7 by line 9 ........................................ 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 8 526 1,646 31,817

Access our website at www.tax.ny.gov 2021 IT-201-I, Tax computation 55 Single and married filing separately (continued) Tax computation – New York AGI of more than $107,650 (continued) If your New York AGI (line 33) is more than $25,000,000, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 10.9% (.109) (Stop: If the line 1 amount is $25,050,000 or more, skip lines 4 through 10 and enter the line 3 amount on line 11) ...................................... 3 4 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule on page 51............................................ 4 5 Subtract line 4 from line 3 ................................... 5 6 If line 2 is $215,400 or less, enter $526 on line 6. If line 2 is more than $215,400, but not more than $1,077,550, enter $1,646 on line 6. If line 2 is more than $1,077,550, but not more than $5,000,000, enter $31,817 on line 6. If line 2 is more than $5,000,000, enter $64,317 on line 6. .............................................................. 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $25,000,000 ....... 8 9 Divide line 8 by $50,000 and round the result to the fourth decimal place ...................................... 9 10 Multiply line 7 by line 9......................................... 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 11

56 2021 IT-201-I, Tax computation Access our website at www.tax.ny.gov Head of household If your New York AGI (line 33) is more than $1,616,450, but not more than $25,000,000, and your taxable income (line 38) is more than $1,616,450 but not more than $5,000,000, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 9.65% (.0965) (Stop: If the line 1 amount is $1,666,450 or more, skip lines 4 through 10 and enter the line 3 amount on line 11) ..................................... 3 4 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 Enter $2,143 on line 6. ........................................ 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $1,616,450 ......... 8 9 Divide line 8 by $50,000 and round the result to the fourth decimal place ...................................... 9 10 Multiply line 7 by line 9 ........................................ 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 14 If your New York AGI (line 33) is more than $107,650, but not more than $25,000,000, and your taxable income (line 38) is $269,300 or less, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 6.33% (.0633) (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 on page 51 ........................................... 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 12 If your New York AGI (line 33) is more than $269,300, but not more than $25,000,000, and your taxable income (line 38) is more than $269,300 but not more than $1,616,450, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 6.85% (.0685) (Stop: If the line 1 amount is $319,300 or more, skip lines 4 through 10 and enter the line 3 amount on line 11) ............................................... 3 4 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 Enter $742 on line 6 ............................................ 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $269,300 ............ 8 9 Divide line 8 by $50,000 and round the result to the fourth decimal place ...................................... 9 10 Multiply line 7 by line 9 ........................................ 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 13 742 Tax computation – New York AGI of more than $107,650 (continued) If your New York AGI (line 33) is more than $5,000,000, but not more than $25,000,000, and your taxable income (line 38) is more than $5,000,000, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 10.3% (.103) (Stop: If the line 1 amount is $5,050,000 or more, skip lines 4 through 10 and enter the line 3 amount on line 11) ..................................... 3 4 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 Enter $47,403 on line 6 ....................................... 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $5,000,000 ......... 8 9 Divide line 8 by $50,000 and round the result to the fourth decimal place ...................................... 9 10 Multiply line 7 by line 9 ........................................ 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 15 2,143 47,403

Access our website at www.tax.ny.gov 2021 IT-201-I, Tax computation 57 Head of household (continued) Tax computation – New York AGI of more than $107,650 (continued) If your New York AGI (line 33) is more than $25,000,000, then you must compute your tax using this worksheet. 1 Enter your New York AGI from line 33 ................. 1 2 Enter your taxable income from line 38 ............... 2 3 Multiply line 2 by 10.9% (.109) (Stop: If the line 1 amount is $25,050,000 or more, skip lines 4 through 10 and enter the line 3 amount on line 11) ...................................... 3 4 Enter your New York State tax on the line 2 amount from the New York State tax rate schedule on page 51 ........................................... 4 5 Subtract line 4 from line 3 ................................... 5 6 If line 2 is $269,300 or less, enter $742 on line 6. If line 2 is more than $269,300, but not more than $1,616,450, enter $2,143 on line 6. If line 2 is more than $1,616,450, but not more than $5,000,000, enter $47,403 on line 6. If line 2 is more than $5,000,000, enter $79,903 on line 6. .............................................................. 6 7 Subtract line 6 from line 5 ................................... 7 8 Enter the excess of line 1 over $25,000,000 ....... 8 9 Divide line 8 by $50,000 and round the result to the fourth decimal place ...................................... 9 10 Multiply line 7 by line 9......................................... 10 11 Add lines 4, 6, and 10 ......................................... 11

Enter here and on line 39. Tax computation worksheet 16

— Notes —

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately * This column must also be used by a qualifying widow(er) 59 2021 New York City Tax Table Access our website at www.tax.ny.gov IT-201-I, NYC Tax Table NYC

$0 $18 $0 $0 $0

18 25 1 1 1

25 50 1 1 1

50 100 2 2 2

100 150 4 4 4

150 200 5 5 5

200 250 7 7 7

250 300 8 8 8

300 350 10 10 10

350 400 12 12 12

400 450 13 13 13

450 500 15 15 15

500 550 16 16 16

550 600 18 18 18

600 650 19 19 19

650 700 21 21 21

700 750 22 22 22

750 800 24 24 24

800 850 25 25 25

850 900 27 27 27

900 950 28 28 28

950 1,000 30 30 30

1,000 1,050 32 32 32

1,050 1,100 33 33 33

1,100 1,150 35 35 35

1,150 1,200 36 36 36

1,200 1,250 38 38 38

1,250 1,300 39 39 39

1,300 1,350 41 41 41

1,350 1,400 42 42 42

1,400 1,450 44 44 44

1,450 1,500 45 45 45

1,500 1,550 47 47 47

1,550 1,600 48 48 48

1,600 1,650 50 50 50

1,650 1,700 52 52 52

1,700 1,750 53 53 53

1,750 1,800 55 55 55

1,800 1,850 56 56 56

1,850 1,900 58 58 58

1,900 1,950 59 59 59

1,950 2,000 61 61 61

2,000 2,050 62 62 62

2,050 2,100 64 64 64

2,100 2,150 65 65 65

2,150 2,200 67 67 67

2,200 2,250 68 68 68

2,250 2,300 70 70 70

2,300 2,350 72 72 72

2,350 2,400 73 73 73

2,400 2,450 75 75 75

2,450 2,500 76 76 76

2,500 2,550 78 78 78

2,550 2,600 79 79 79

2,600 2,650 81 81 81

2,650 2,700 82 82 82

2,700 2,750 84 84 84

2,750 2,800 85 85 85

2,800 2,850 87 87 87

2,850 2,900 88 88 88

2,900 2,950 90 90 90

2,950 3,000 92 92 92

3,000 3,050 93 93 93

3,050 3,100 95 95 95

3,100 3,150 96 96 96

3,150 3,200 98 98 98

3,200 3,250 99 99 99

3,250 3,300 101 101 101

3,300 3,350 102 102 102

3,350 3,400 104 104 104

3,400 3,450 105 105 105

3,450 3,500 107 107 107

3,500 3,550 108 108 108

3,550 3,600 110 110 110

3,600 3,650 112 112 112

3,650 3,700 113 113 113

3,700 3,750 115 115 115

3,750 3,800 116 116 116

3,800 3,850 118 118 118

3,850 3,900 119 119 119

3,900 3,950 121 121 121

3,950 4,000 122 122 122

4,000 4,050 124 124 124

4,050 4,100 125 125 125

4,100 4,150 127 127 127

4,150 4,200 129 129 129

4,200 4,250 130 130 130

4,250 4,300 132 132 132

4,300 4,350 133 133 133

4,350 4,400 135 135 135

4,400 4,450 136 136 136

4,450 4,500 138 138 138

4,500 4,550 139 139 139

4,550 4,600 141 141 141

4,600 4,650 142 142 142

4,650 4,700 144 144 144

4,700 4,750 145 145 145

4,750 4,800 147 147 147

4,800 4,850 149 149 149

4,850 4,900 150 150 150

4,900 4,950 152 152 152

4,950 5,000 153 153 153

5,000 5,050 155 155 155

5,050 5,100 156 156 156

5,100 5,150 158 158 158

5,150 5,200 159 159 159

5,200 5,250 161 161 161

5,250 5,300 162 162 162

5,300 5,350 164 164 164

5,350 5,400 165 165 165

5,400 5,450 167 167 167

5,450 5,500 169 169 169

5,500 5,550 170 170 170

5,550 5,600 172 172 172

5,600 5,650 173 173 173

5,650 5,700 175 175 175

5,700 5,750 176 176 176

5,750 5,800 178 178 178

5,800 5,850 179 179 179

5,850 5,900 181 181 181

5,900 5,950 182 182 182

5,950 6,000 184 184 184

2,000 Your New York City tax is: 4,000 Your New York City tax is:

1,000 Your New York City tax is: 3,000 Your New York City tax is: 5,000 Your New York City tax is:

Your New York City tax is: In this New York City tax table, the taxable income column is the amount from Form IT-201, line 47. Example: A married couple are filing a joint return on Form IT-201. Their taxable income on line 47 is $38,275. First, they find the 38,250 - 38,300 income line. Next, they find the column for Married filing jointly and read down the column. The amount shown where the income line and filing status column meet is $1,292. This is the tax amount they must write on line 47a of Form IT‑201.

If your

taxable And you are – income is – At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

Your New York City tax is: $0 – $5,999 38,200 38,250 1,363 1,290 1,344 38,250 38,300 1,365 1,292 1,346 38,300 38,350 1,367 1,294 1,348 38,350 38,400 1,369 1,296 1,350

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 60 2021 New York City Tax Table

IT-201-I, NYC Tax Table Access our website at www.tax.ny.gov NYC * This column must also be used by a qualifying widow(er) $6,000 – $14,999

6,000 6,050 185 185 185

6,050 6,100 187 187 187

6,100 6,150 189 189 189

6,150 6,200 190 190 190

6,200 6,250 192 192 192

6,250 6,300 193 193 193

6,300 6,350 195 195 195

6,350 6,400 196 196 196

6,400 6,450 198 198 198

6,450 6,500 199 199 199

6,500 6,550 201 201 201

6,550 6,600 202 202 202

6,600 6,650 204 204 204

6,650 6,700 205 205 205

6,700 6,750 207 207 207

6,750 6,800 209 209 209

6,800 6,850 210 210 210

6,850 6,900 212 212 212

6,900 6,950 213 213 213

6,950 7,000 215 215 215

7,000 7,050 216 216 216

7,050 7,100 218 218 218

7,100 7,150 219 219 219

7,150 7,200 221 221 221

7,200 7,250 222 222 222

7,250 7,300 224 224 224

7,300 7,350 225 225 225

7,350 7,400 227 227 227

7,400 7,450 229 229 229

7,450 7,500 230 230 230

7,500 7,550 232 232 232

7,550 7,600 233 233 233

7,600 7,650 235 235 235

7,650 7,700 236 236 236

7,700 7,750 238 238 238

7,750 7,800 239 239 239

7,800 7,850 241 241 241

7,850 7,900 242 242 242

7,900 7,950 244 244 244

7,950 8,000 245 245 245

8,000 8,050 247 247 247

8,050 8,100 249 249 249

8,100 8,150 250 250 250

8,150 8,200 252 252 252

8,200 8,250 253 253 253

8,250 8,300 255 255 255

8,300 8,350 256 256 256

8,350 8,400 258 258 258

8,400 8,450 259 259 259

8,450 8,500 261 261 261

8,500 8,550 262 262 262

8,550 8,600 264 264 264

8,600 8,650 265 265 265

8,650 8,700 267 267 267

8,700 8,750 269 269 269

8,750 8,800 270 270 270

8,800 8,850 272 272 272

8,850 8,900 273 273 273

8,900 8,950 275 275 275

8,950 9,000 276 276 276

9,000 9,050 278 278 278

9,050 9,100 279 279 279

9,100 9,150 281 281 281

9,150 9,200 282 282 282

9,200 9,250 284 284 284

9,250 9,300 285 285 285

9,300 9,350 287 287 287

9,350 9,400 289 289 289

9,400 9,450 290 290 290

9,450 9,500 292 292 292

9,500 9,550 293 293 293

9,550 9,600 295 295 295

9,600 9,650 296 296 296

9,650 9,700 298 298 298

9,700 9,750 299 299 299

9,750 9,800 301 301 301

9,800 9,850 302 302 302

9,850 9,900 304 304 304

9,900 9,950 305 305 305

9,950 10,000 307 307 307 10,000 10,050 309 309 309 10,050 10,100 310 310 310 10,100 10,150 312 312 312 10,150 10,200 313 313 313 10,200 10,250 315 315 315 10,250 10,300 316 316 316 10,300 10,350 318 318 318 10,350 10,400 319 319 319 10,400 10,450 321 321 321 10,450 10,500 322 322 322 10,500 10,550 324 324 324 10,550 10,600 325 325 325 10,600 10,650 327 327 327 10,650 10,700 329 329 329 10,700 10,750 330 330 330 10,750 10,800 332 332 332 10,800 10,850 333 333 333 10,850 10,900 335 335 335 10,900 10,950 336 336 336 10,950 11,000 338 338 338 11,000 11,050 339 339 339 11,050 11,100 341 341 341 11,100 11,150 342 342 342 11,150 11,200 344 344 344 11,200 11,250 346 346 346 11,250 11,300 347 347 347 11,300 11,350 349 349 349 11,350 11,400 350 350 350 11,400 11,450 352 352 352 11,450 11,500 353 353 353 11,500 11,550 355 355 355 11,550 11,600 356 356 356 11,600 11,650 358 358 358 11,650 11,700 359 359 359 11,700 11,750 361 361 361 11,750 11,800 362 362 362 11,800 11,850 364 364 364 11,850 11,900 366 366 366 11,900 11,950 367 367 367 11,950 12,000 369 369 369 12,000 12,050 370 370 370 12,050 12,100 372 372 372 12,100 12,150 374 373 373 12,150 12,200 376 375 375 12,200 12,250 377 376 376 12,250 12,300 379 378 378 12,300 12,350 381 379 379 12,350 12,400 383 381 381 12,400 12,450 385 382 382 12,450 12,500 387 384 384 12,500 12,550 389 386 386 12,550 12,600 391 387 387 12,600 12,650 393 389 389 12,650 12,700 394 390 390 12,700 12,750 396 392 392 12,750 12,800 398 393 393 12,800 12,850 400 395 395 12,850 12,900 402 396 396 12,900 12,950 404 398 398 12,950 13,000 406 399 399 13,000 13,050 408 401 401 13,050 13,100 409 402 402 13,100 13,150 411 404 404 13,150 13,200 413 406 406 13,200 13,250 415 407 407 13,250 13,300 417 409 409 13,300 13,350 419 410 410 13,350 13,400 421 412 412 13,400 13,450 423 413 413 13,450 13,500 424 415 415 13,500 13,550 426 416 416 13,550 13,600 428 418 418 13,600 13,650 430 419 419 13,650 13,700 432 421 421 13,700 13,750 434 422 422 13,750 13,800 436 424 424 13,800 13,850 438 426 426 13,850 13,900 440 427 427 13,900 13,950 441 429 429 13,950 14,000 443 430 430 14,000 14,050 445 432 432 14,050 14,100 447 433 433 14,100 14,150 449 435 435 14,150 14,200 451 436 436 14,200 14,250 453 438 438 14,250 14,300 455 439 439 14,300 14,350 456 441 441 14,350 14,400 458 442 442 14,400 14,450 460 444 444 14,450 14,500 462 446 446 14,500 14,550 464 447 448 14,550 14,600 466 449 450 14,600 14,650 468 450 451 14,650 14,700 470 452 453 14,700 14,750 472 453 455 14,750 14,800 473 455 457 14,800 14,850 475 456 459 14,850 14,900 477 458 461 14,900 14,950 479 459 463 14,950 15,000 481 461 465

6,000 Your New York City tax is: 9,000 Your New York City tax is: 12,000 Your New York City tax is:

7,000 Your New York City tax is: 10,000 Your New York City tax is: 13,000 Your New York City tax is:

8,000 Your New York City tax is: 11,000 Your New York City tax is: 14,000 Your New York City tax is:

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 61 2021 New York City Tax Table Access our website at www.tax.ny.gov IT-201-I, NYC Tax Table NYC * This column must also be used by a qualifying widow(er) $15,000 – $23,999 15,000 15,050 483 462 467 15,050 15,100 485 464 468 15,100 15,150 487 466 470 15,150 15,200 488 467 472 15,200 15,250 490 469 474 15,250 15,300 492 470 476 15,300 15,350 494 472 478 15,350 15,400 496 473 480 15,400 15,450 498 475 482 15,450 15,500 500 476 483 15,500 15,550 502 478 485 15,550 15,600 503 479 487 15,600 15,650 505 481 489 15,650 15,700 507 482 491 15,700 15,750 509 484 493 15,750 15,800 511 486 495 15,800 15,850 513 487 497 15,850 15,900 515 489 498 15,900 15,950 517 490 500 15,950 16,000 519 492 502 16,000 16,050 520 493 504 16,050 16,100 522 495 506 16,100 16,150 524 496 508 16,150 16,200 526 498 510 16,200 16,250 528 499 512 16,250 16,300 530 501 514 16,300 16,350 532 502 515 16,350 16,400 534 504 517 16,400 16,450 535 506 519 16,450 16,500 537 507 521 16,500 16,550 539 509 523 16,550 16,600 541 510 525 16,600 16,650 543 512 527 16,650 16,700 545 513 529 16,700 16,750 547 515 530 16,750 16,800 549 516 532 16,800 16,850 551 518 534 16,850 16,900 552 519 536 16,900 16,950 554 521 538 16,950 17,000 556 522 540 17,000 17,050 558 524 542 17,050 17,100 560 526 544 17,100 17,150 562 527 546 17,150 17,200 564 529 547 17,200 17,250 566 530 549 17,250 17,300 567 532 551 17,300 17,350 569 533 553 17,350 17,400 571 535 555 17,400 17,450 573 536 557 17,450 17,500 575 538 559 17,500 17,550 577 539 561 17,550 17,600 579 541 562 17,600 17,650 581 542 564 17,650 17,700 582 544 566 17,700 17,750 584 546 568 17,750 17,800 586 547 570 17,800 17,850 588 549 572 17,850 17,900 590 550 574 17,900 17,950 592 552 576 17,950 18,000 594 553 577 18,000 18,050 596 555 579 18,050 18,100 598 556 581 18,100 18,150 599 558 583 18,150 18,200 601 559 585 18,200 18,250 603 561 587 18,250 18,300 605 563 589 18,300 18,350 607 564 591 18,350 18,400 609 566 593 18,400 18,450 611 567 594 18,450 18,500 613 569 596 18,500 18,550 614 570 598 18,550 18,600 616 572 600 18,600 18,650 618 573 602 18,650 18,700 620 575 604 18,700 18,750 622 576 606 18,750 18,800 624 578 608 18,800 18,850 626 579 609 18,850 18,900 628 581 611 18,900 18,950 630 583 613 18,950 19,000 631 584 615 19,000 19,050 633 586 617 19,050 19,100 635 587 619 19,100 19,150 637 589 621 19,150 19,200 639 590 623 19,200 19,250 641 592 625 19,250 19,300 643 593 626 19,300 19,350 645 595 628 19,350 19,400 646 596 630 19,400 19,450 648 598 632 19,450 19,500 650 599 634 19,500 19,550 652 601 636 19,550 19,600 654 603 638 19,600 19,650 656 604 640 19,650 19,700 658 606 641 19,700 19,750 660 607 643 19,750 19,800 661 609 645 19,800 19,850 663 610 647 19,850 19,900 665 612 649 19,900 19,950 667 613 651 19,950 20,000 669 615 653 20,000 20,050 671 616 655 20,050 20,100 673 618 656 20,100 20,150 675 619 658 20,150 20,200 677 621 660 20,200 20,250 678 623 662 20,250 20,300 680 624 664 20,300 20,350 682 626 666 20,350 20,400 684 627 668 20,400 20,450 686 629 670 20,450 20,500 688 630 672 20,500 20,550 690 632 673 20,550 20,600 692 633 675 20,600 20,650 693 635 677 20,650 20,700 695 636 679 20,700 20,750 697 638 681 20,750 20,800 699 639 683 20,800 20,850 701 641 685 20,850 20,900 703 643 687 20,900 20,950 705 644 688 20,950 21,000 707 646 690 21,000 21,050 709 647 692 21,050 21,100 710 649 694 21,100 21,150 712 650 696 21,150 21,200 714 652 698 21,200 21,250 716 653 700 21,250 21,300 718 655 702 21,300 21,350 720 656 704 21,350 21,400 722 658 705 21,400 21,450 724 659 707 21,450 21,500 725 661 709 21,500 21,550 727 663 711 21,550 21,600 729 664 713 21,600 21,650 731 666 715 21,650 21,700 733 668 717 21,700 21,750 735 670 719 21,750 21,800 737 672 720 21,800 21,850 739 673 722 21,850 21,900 740 675 724 21,900 21,950 742 677 726 21,950 22,000 744 679 728 22,000 22,050 746 681 730 22,050 22,100 748 683 732 22,100 22,150 750 685 734 22,150 22,200 752 687 735 22,200 22,250 754 689 737 22,250 22,300 756 690 739 22,300 22,350 757 692 741 22,350 22,400 759 694 743 22,400 22,450 761 696 745 22,450 22,500 763 698 747 22,500 22,550 765 700 749 22,550 22,600 767 702 751 22,600 22,650 769 704 752 22,650 22,700 771 705 754 22,700 22,750 772 707 756 22,750 22,800 774 709 758 22,800 22,850 776 711 760 22,850 22,900 778 713 762 22,900 22,950 780 715 764 22,950 23,000 782 717 766 23,000 23,050 784 719 767 23,050 23,100 786 720 769 23,100 23,150 788 722 771 23,150 23,200 789 724 773 23,200 23,250 791 726 775 23,250 23,300 793 728 777 23,300 23,350 795 730 779 23,350 23,400 797 732 781 23,400 23,450 799 734 783 23,450 23,500 801 736 784 23,500 23,550 803 737 786 23,550 23,600 804 739 788 23,600 23,650 806 741 790 23,650 23,700 808 743 792 23,700 23,750 810 745 794 23,750 23,800 812 747 796 23,800 23,850 814 749 798 23,850 23,900 816 751 799 23,900 23,950 818 752 801 23,950 24,000 819 754 803

17,000 Your New York City tax is: 20,000 Your New York City tax is: 23,000 Your New York City tax is:

16,000 Your New York City tax is: 19,000 Your New York City tax is: 22,000 Your New York City tax is:

15,000 Your New York City tax is: 18,000 Your New York City tax is: 21,000 Your New York City tax is:

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 62 2021 New York City Tax Table

IT-201-I, NYC Tax Table Access our website at www.tax.ny.gov NYC * This column must also be used by a qualifying widow(er) 24,000 24,050 821 756 805 24,050 24,100 823 758 807 24,100 24,150 825 760 809 24,150 24,200 827 762 811 24,200 24,250 829 764 813 24,250 24,300 831 766 814 24,300 24,350 833 768 816 24,350 24,400 835 769 818 24,400 24,450 836 771 820 24,450 24,500 838 773 822 24,500 24,550 840 775 824 24,550 24,600 842 777 826 24,600 24,650 844 779 828 24,650 24,700 846 781 830 24,700 24,750 848 783 831 24,750 24,800 850 784 833 24,800 24,850 851 786 835 24,850 24,900 853 788 837 24,900 24,950 855 790 839 24,950 25,000 857 792 841 25,000 25,050 859 794 843 25,050 25,100 861 796 845 25,100 25,150 863 798 846 25,150 25,200 865 799 848 25,200 25,250 867 801 850 25,250 25,300 869 803 852 25,300 25,350 870 805 854 25,350 25,400 872 807 856 25,400 25,450 874 809 858 25,450 25,500 876 811 860 25,500 25,550 878 813 862 25,550 25,600 880 815 863 25,600 25,650 882 816 865 25,650 25,700 884 818 867 25,700 25,750 886 820 869 25,750 25,800 888 822 871 25,800 25,850 890 824 873 25,850 25,900 891 826 875 25,900 25,950 893 828 877 25,950 26,000 895 830 878 26,000 26,050 897 831 880 26,050 26,100 899 833 882 26,100 26,150 901 835 884 26,150 26,200 903 837 886 26,200 26,250 905 839 888 26,250 26,300 907 841 890 26,300 26,350 909 843 892 26,350 26,400 911 845 893 26,400 26,450 912 847 895 26,450 26,500 914 848 897 26,500 26,550 916 850 899 26,550 26,600 918 852 901 26,600 26,650 920 854 903 26,650 26,700 922 856 905 26,700 26,750 924 858 907 26,750 26,800 926 860 909 26,800 26,850 928 862 910 26,850 26,900 930 863 912 26,900 26,950 932 865 914 26,950 27,000 933 867 916 27,000 27,050 935 869 918 27,050 27,100 937 871 920 27,100 27,150 939 873 922 27,150 27,200 941 875 924 27,200 27,250 943 877 925 27,250 27,300 945 878 927 27,300 27,350 947 880 929 27,350 27,400 949 882 931 27,400 27,450 951 884 933 27,450 27,500 953 886 935 27,500 27,550 954 888 937 27,550 27,600 956 890 939 27,600 27,650 958 892 941 27,650 27,700 960 894 942 27,700 27,750 962 895 944 27,750 27,800 964 897 946 27,800 27,850 966 899 948 27,850 27,900 968 901 950 27,900 27,950 970 903 952 27,950 28,000 972 905 954 28,000 28,050 974 907 956 28,050 28,100 975 909 957 28,100 28,150 977 910 959 28,150 28,200 979 912 961 28,200 28,250 981 914 963 28,250 28,300 983 916 965 28,300 28,350 985 918 967 28,350 28,400 987 920 969 28,400 28,450 989 922 971 28,450 28,500 991 924 973 28,500 28,550 993 926 974 28,550 28,600 995 927 976 28,600 28,650 996 929 978 28,650 28,700 998 931 980 28,700 28,750 1,000 933 982 28,750 28,800 1,002 935 984 28,800 28,850 1,004 937 986 28,850 28,900 1,006 939 988 28,900 28,950 1,008 941 989 28,950 29,000 1,010 942 991 29,000 29,050 1,012 944 993 29,050 29,100 1,014 946 995 29,100 29,150 1,016 948 997 29,150 29,200 1,017 950 999 29,200 29,250 1,019 952 1,001 29,250 29,300 1,021 954 1,003 29,300 29,350 1,023 956 1,004 29,350 29,400 1,025 957 1,006 29,400 29,450 1,027 959 1,008 29,450 29,500 1,029 961 1,010 29,500 29,550 1,031 963 1,012 29,550 29,600 1,033 965 1,014 29,600 29,650 1,035 967 1,016 29,650 29,700 1,037 969 1,018 29,700 29,750 1,038 971 1,020 29,750 29,800 1,040 973 1,021 29,800 29,850 1,042 974 1,023 29,850 29,900 1,044 976 1,025 29,900 29,950 1,046 978 1,027 29,950 30,000 1,048 980 1,029 30,000 30,050 1,050 982 1,031 30,050 30,100 1,052 984 1,033 30,100 30,150 1,054 986 1,035 30,150 30,200 1,056 988 1,037 30,200 30,250 1,058 989 1,039 30,250 30,300 1,059 991 1,041 30,300 30,350 1,061 993 1,042 30,350 30,400 1,063 995 1,044 30,400 30,450 1,065 997 1,046 30,450 30,500 1,067 999 1,048 30,500 30,550 1,069 1,001 1,050 30,550 30,600 1,071 1,003 1,052 30,600 30,650 1,073 1,005 1,054 30,650 30,700 1,075 1,006 1,056 30,700 30,750 1,077 1,008 1,058 30,750 30,800 1,079 1,010 1,060 30,800 30,850 1,080 1,012 1,062 30,850 30,900 1,082 1,014 1,063 30,900 30,950 1,084 1,016 1,065 30,950 31,000 1,086 1,018 1,067 31,000 31,050 1,088 1,020 1,069 31,050 31,100 1,090 1,021 1,071 31,100 31,150 1,092 1,023 1,073 31,150 31,200 1,094 1,025 1,075 31,200 31,250 1,096 1,027 1,077 31,250 31,300 1,098 1,029 1,079 31,300 31,350 1,100 1,031 1,081 31,350 31,400 1,101 1,033 1,083 31,400 31,450 1,103 1,035 1,084 31,450 31,500 1,105 1,036 1,086 31,500 31,550 1,107 1,038 1,088 31,550 31,600 1,109 1,040 1,090 31,600 31,650 1,111 1,042 1,092 31,650 31,700 1,113 1,044 1,094 31,700 31,750 1,115 1,046 1,096 31,750 31,800 1,117 1,048 1,098 31,800 31,850 1,119 1,050 1,100 31,850 31,900 1,121 1,052 1,102 31,900 31,950 1,122 1,053 1,104 31,950 32,000 1,124 1,055 1,105 32,000 32,050 1,126 1,057 1,107 32,050 32,100 1,128 1,059 1,109 32,100 32,150 1,130 1,061 1,111 32,150 32,200 1,132 1,063 1,113 32,200 32,250 1,134 1,065 1,115 32,250 32,300 1,136 1,067 1,117 32,300 32,350 1,138 1,068 1,119 32,350 32,400 1,140 1,070 1,121 32,400 32,450 1,142 1,072 1,123 32,450 32,500 1,143 1,074 1,125 32,500 32,550 1,145 1,076 1,126 32,550 32,600 1,147 1,078 1,128 32,600 32,650 1,149 1,080 1,130 32,650 32,700 1,151 1,082 1,132 32,700 32,750 1,153 1,084 1,134 32,750 32,800 1,155 1,085 1,136 32,800 32,850 1,157 1,087 1,138 32,850 32,900 1,159 1,089 1,140 32,900 32,950 1,161 1,091 1,142 32,950 33,000 1,163 1,093 1,144 $24,000 – $32,999

24,000 Your New York City tax is: 27,000 Your New York City tax is: 30,000 Your New York City tax is:

25,000 Your New York City tax is: 28,000 Your New York City tax is: 31,000 Your New York City tax is:

26,000 Your New York City tax is: 29,000 Your New York City tax is: 32,000 Your New York City tax is:

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 63 2021 New York City Tax Table Access our website at www.tax.ny.gov IT-201-I, NYC Tax Table NYC * This column must also be used by a qualifying widow(er) 33,000 33,050 1,164 1,095 1,146 33,050 33,100 1,166 1,097 1,147 33,100 33,150 1,168 1,099 1,149 33,150 33,200 1,170 1,100 1,151 33,200 33,250 1,172 1,102 1,153 33,250 33,300 1,174 1,104 1,155 33,300 33,350 1,176 1,106 1,157 33,350 33,400 1,178 1,108 1,159 33,400 33,450 1,180 1,110 1,161 33,450 33,500 1,182 1,112 1,163 33,500 33,550 1,184 1,114 1,165 33,550 33,600 1,185 1,115 1,167 33,600 33,650 1,187 1,117 1,168 33,650 33,700 1,189 1,119 1,170 33,700 33,750 1,191 1,121 1,172 33,750 33,800 1,193 1,123 1,174 33,800 33,850 1,195 1,125 1,176 33,850 33,900 1,197 1,127 1,178 33,900 33,950 1,199 1,129 1,180 33,950 34,000 1,201 1,131 1,182 34,000 34,050 1,203 1,132 1,184 34,050 34,100 1,205 1,134 1,186 34,100 34,150 1,206 1,136 1,188 34,150 34,200 1,208 1,138 1,189 34,200 34,250 1,210 1,140 1,191 34,250 34,300 1,212 1,142 1,193 34,300 34,350 1,214 1,144 1,195 34,350 34,400 1,216 1,146 1,197 34,400 34,450 1,218 1,147 1,199 34,450 34,500 1,220 1,149 1,201 34,500 34,550 1,222 1,151 1,203 34,550 34,600 1,224 1,153 1,205 34,600 34,650 1,226 1,155 1,207 34,650 34,700 1,227 1,157 1,209 34,700 34,750 1,229 1,159 1,210 34,750 34,800 1,231 1,161 1,212 34,800 34,850 1,233 1,163 1,214 34,850 34,900 1,235 1,164 1,216 34,900 34,950 1,237 1,166 1,218 34,950 35,000 1,239 1,168 1,220 35,000 35,050 1,241 1,170 1,222 35,050 35,100 1,243 1,172 1,224 35,100 35,150 1,245 1,174 1,226 35,150 35,200 1,247 1,176 1,228 35,200 35,250 1,248 1,178 1,230 35,250 35,300 1,250 1,179 1,231 35,300 35,350 1,252 1,181 1,233 35,350 35,400 1,254 1,183 1,235 35,400 35,450 1,256 1,185 1,237 35,450 35,500 1,258 1,187 1,239 35,500 35,550 1,260 1,189 1,241 35,550 35,600 1,262 1,191 1,243 35,600 35,650 1,264 1,193 1,245 35,650 35,700 1,266 1,195 1,247 35,700 35,750 1,268 1,196 1,249 35,750 35,800 1,269 1,198 1,251 35,800 35,850 1,271 1,200 1,252 35,850 35,900 1,273 1,202 1,254 35,900 35,950 1,275 1,204 1,256 35,950 36,000 1,277 1,206 1,258 36,000 36,050 1,279 1,208 1,260 36,050 36,100 1,281 1,210 1,262 36,100 36,150 1,283 1,211 1,264 36,150 36,200 1,285 1,213 1,266 36,200 36,250 1,287 1,215 1,268 36,250 36,300 1,289 1,217 1,270 36,300 36,350 1,291 1,219 1,272 36,350 36,400 1,292 1,221 1,273 36,400 36,450 1,294 1,223 1,275 36,450 36,500 1,296 1,225 1,277 36,500 36,550 1,298 1,226 1,279 36,550 36,600 1,300 1,228 1,281 36,600 36,650 1,302 1,230 1,283 36,650 36,700 1,304 1,232 1,285 36,700 36,750 1,306 1,234 1,287 36,750 36,800 1,308 1,236 1,289 36,800 36,850 1,310 1,238 1,291 36,850 36,900 1,312 1,240 1,293 36,900 36,950 1,313 1,242 1,294 36,950 37,000 1,315 1,243 1,296 37,000 37,050 1,317 1,245 1,298 37,050 37,100 1,319 1,247 1,300 37,100 37,150 1,321 1,249 1,302 37,150 37,200 1,323 1,251 1,304 37,200 37,250 1,325 1,253 1,306 37,250 37,300 1,327 1,255 1,308 37,300 37,350 1,329 1,257 1,310 37,350 37,400 1,331 1,258 1,312 37,400 37,450 1,333 1,260 1,314 37,450 37,500 1,334 1,262 1,315 37,500 37,550 1,336 1,264 1,317 37,550 37,600 1,338 1,266 1,319 37,600 37,650 1,340 1,268 1,321 37,650 37,700 1,342 1,270 1,323 37,700 37,750 1,344 1,272 1,325 37,750 37,800 1,346 1,274 1,327 37,800 37,850 1,348 1,275 1,329 37,850 37,900 1,350 1,277 1,331 37,900 37,950 1,352 1,279 1,333 37,950 38,000 1,354 1,281 1,335 38,000 38,050 1,355 1,283 1,336 38,050 38,100 1,357 1,285 1,338 38,100 38,150 1,359 1,287 1,340 38,150 38,200 1,361 1,289 1,342 38,200 38,250 1,363 1,290 1,344 38,250 38,300 1,365 1,292 1,346 38,300 38,350 1,367 1,294 1,348 38,350 38,400 1,369 1,296 1,350 38,400 38,450 1,371 1,298 1,352 38,450 38,500 1,373 1,300 1,354 38,500 38,550 1,375 1,302 1,356 38,550 38,600 1,376 1,304 1,357 38,600 38,650 1,378 1,305 1,359 38,650 38,700 1,380 1,307 1,361 38,700 38,750 1,382 1,309 1,363 38,750 38,800 1,384 1,311 1,365 38,800 38,850 1,386 1,313 1,367 38,850 38,900 1,388 1,315 1,369 38,900 38,950 1,390 1,317 1,371 38,950 39,000 1,392 1,319 1,373 39,000 39,050 1,394 1,321 1,375 39,050 39,100 1,396 1,322 1,377 39,100 39,150 1,397 1,324 1,378 39,150 39,200 1,399 1,326 1,380 39,200 39,250 1,401 1,328 1,382 39,250 39,300 1,403 1,330 1,384 39,300 39,350 1,405 1,332 1,386 39,350 39,400 1,407 1,334 1,388 39,400 39,450 1,409 1,336 1,390 39,450 39,500 1,411 1,337 1,392 39,500 39,550 1,413 1,339 1,394 39,550 39,600 1,415 1,341 1,396 39,600 39,650 1,417 1,343 1,398 39,650 39,700 1,418 1,345 1,399 39,700 39,750 1,420 1,347 1,401 39,750 39,800 1,422 1,349 1,403 39,800 39,850 1,424 1,351 1,405 39,850 39,900 1,426 1,353 1,407 39,900 39,950 1,428 1,354 1,409 39,950 40,000 1,430 1,356 1,411 40,000 40,050 1,432 1,358 1,413 40,050 40,100 1,434 1,360 1,415 40,100 40,150 1,436 1,362 1,417 40,150 40,200 1,438 1,364 1,419 40,200 40,250 1,439 1,366 1,420 40,250 40,300 1,441 1,368 1,422 40,300 40,350 1,443 1,369 1,424 40,350 40,400 1,445 1,371 1,426 40,400 40,450 1,447 1,373 1,428 40,450 40,500 1,449 1,375 1,430 40,500 40,550 1,451 1,377 1,432 40,550 40,600 1,453 1,379 1,434 40,600 40,650 1,455 1,381 1,436 40,650 40,700 1,457 1,383 1,438 40,700 40,750 1,459 1,384 1,440 40,750 40,800 1,460 1,386 1,441 40,800 40,850 1,462 1,388 1,443 40,850 40,900 1,464 1,390 1,445 40,900 40,950 1,466 1,392 1,447 40,950 41,000 1,468 1,394 1,449 41,000 41,050 1,470 1,396 1,451 41,050 41,100 1,472 1,398 1,453 41,100 41,150 1,474 1,400 1,455 41,150 41,200 1,476 1,401 1,457 41,200 41,250 1,478 1,403 1,459 41,250 41,300 1,480 1,405 1,461 41,300 41,350 1,481 1,407 1,463 41,350 41,400 1,483 1,409 1,464 41,400 41,450 1,485 1,411 1,466 41,450 41,500 1,487 1,413 1,468 41,500 41,550 1,489 1,415 1,470 41,550 41,600 1,491 1,416 1,472 41,600 41,650 1,493 1,418 1,474 41,650 41,700 1,495 1,420 1,476 41,700 41,750 1,497 1,422 1,478 41,750 41,800 1,499 1,424 1,480 41,800 41,850 1,501 1,426 1,482 41,850 41,900 1,502 1,428 1,484 41,900 41,950 1,504 1,430 1,485 41,950 42,000 1,506 1,432 1,487 $33,000 – $41,999

33,000 Your New York City tax is: 36,000 Your New York City tax is: 39,000 Your New York City tax is:

34,000 Your New York City tax is: 37,000 Your New York City tax is: 40,000 Your New York City tax is:

35,000 Your New York City tax is: 38,000 Your New York City tax is: 41,000 Your New York City tax is:

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 64 2021 New York City Tax Table

IT-201-I, NYC Tax Table Access our website at www.tax.ny.gov NYC * This column must also be used by a qualifying widow(er) 42,000 42,050 1,508 1,433 1,489 42,050 42,100 1,510 1,435 1,491 42,100 42,150 1,512 1,437 1,493 42,150 42,200 1,514 1,439 1,495 42,200 42,250 1,516 1,441 1,497 42,250 42,300 1,518 1,443 1,499 42,300 42,350 1,520 1,445 1,501 42,350 42,400 1,522 1,447 1,503 42,400 42,450 1,523 1,448 1,505 42,450 42,500 1,525 1,450 1,506 42,500 42,550 1,527 1,452 1,508 42,550 42,600 1,529 1,454 1,510 42,600 42,650 1,531 1,456 1,512 42,650 42,700 1,533 1,458 1,514 42,700 42,750 1,535 1,460 1,516 42,750 42,800 1,537 1,462 1,518 42,800 42,850 1,539 1,463 1,520 42,850 42,900 1,541 1,465 1,522 42,900 42,950 1,543 1,467 1,524 42,950 43,000 1,544 1,469 1,526 43,000 43,050 1,546 1,471 1,527 43,050 43,100 1,548 1,473 1,529 43,100 43,150 1,550 1,475 1,531 43,150 43,200 1,552 1,477 1,533 43,200 43,250 1,554 1,479 1,535 43,250 43,300 1,556 1,480 1,537 43,300 43,350 1,558 1,482 1,539 43,350 43,400 1,560 1,484 1,541 43,400 43,450 1,562 1,486 1,543 43,450 43,500 1,564 1,488 1,545 43,500 43,550 1,565 1,490 1,547 43,550 43,600 1,567 1,492 1,548 43,600 43,650 1,569 1,494 1,550 43,650 43,700 1,571 1,495 1,552 43,700 43,750 1,573 1,497 1,554 43,750 43,800 1,575 1,499 1,556 43,800 43,850 1,577 1,501 1,558 43,850 43,900 1,579 1,503 1,560 43,900 43,950 1,581 1,505 1,562 43,950 44,000 1,583 1,507 1,564 44,000 44,050 1,585 1,509 1,566 44,050 44,100 1,586 1,511 1,568 44,100 44,150 1,588 1,512 1,569 44,150 44,200 1,590 1,514 1,571 44,200 44,250 1,592 1,516 1,573 44,250 44,300 1,594 1,518 1,575 44,300 44,350 1,596 1,520 1,577 44,350 44,400 1,598 1,522 1,579 44,400 44,450 1,600 1,524 1,581 44,450 44,500 1,602 1,526 1,583 44,500 44,550 1,604 1,527 1,585 44,550 44,600 1,606 1,529 1,587 44,600 44,650 1,607 1,531 1,589 44,650 44,700 1,609 1,533 1,590 44,700 44,750 1,611 1,535 1,592 44,750 44,800 1,613 1,537 1,594 44,800 44,850 1,615 1,539 1,596 44,850 44,900 1,617 1,541 1,598 44,900 44,950 1,619 1,542 1,600 44,950 45,000 1,621 1,544 1,602 45,000 45,050 1,623 1,546 1,604 45,050 45,100 1,625 1,548 1,606 45,100 45,150 1,627 1,550 1,608 45,150 45,200 1,628 1,552 1,610 45,200 45,250 1,630 1,554 1,611 45,250 45,300 1,632 1,556 1,613 45,300 45,350 1,634 1,557 1,615 45,350 45,400 1,636 1,559 1,617 45,400 45,450 1,638 1,561 1,619 45,450 45,500 1,640 1,563 1,621 45,500 45,550 1,642 1,565 1,623 45,550 45,600 1,644 1,567 1,625 45,600 45,650 1,646 1,569 1,627 45,650 45,700 1,648 1,571 1,629 45,700 45,750 1,649 1,573 1,631 45,750 45,800 1,651 1,575 1,632 45,800 45,850 1,653 1,577 1,634 45,850 45,900 1,655 1,578 1,636 45,900 45,950 1,657 1,580 1,638 45,950 46,000 1,659 1,582 1,640 46,000 46,050 1,661 1,584 1,642 46,050 46,100 1,663 1,586 1,644 46,100 46,150 1,665 1,588 1,646 46,150 46,200 1,667 1,590 1,648 46,200 46,250 1,669 1,592 1,650 46,250 46,300 1,670 1,594 1,652 46,300 46,350 1,672 1,596 1,653 46,350 46,400 1,674 1,598 1,655 46,400 46,450 1,676 1,599 1,657 46,450 46,500 1,678 1,601 1,659 46,500 46,550 1,680 1,603 1,661 46,550 46,600 1,682 1,605 1,663 46,600 46,650 1,684 1,607 1,665 46,650 46,700 1,686 1,609 1,667 46,700 46,750 1,688 1,611 1,669 46,750 46,800 1,690 1,613 1,671 46,800 46,850 1,691 1,615 1,673 46,850 46,900 1,693 1,617 1,674 46,900 46,950 1,695 1,619 1,676 46,950 47,000 1,697 1,620 1,678 47,000 47,050 1,699 1,622 1,680 47,050 47,100 1,701 1,624 1,682 47,100 47,150 1,703 1,626 1,684 47,150 47,200 1,705 1,628 1,686 47,200 47,250 1,707 1,630 1,688 47,250 47,300 1,709 1,632 1,690 47,300 47,350 1,711 1,634 1,692 47,350 47,400 1,713 1,636 1,694 47,400 47,450 1,714 1,638 1,695 47,450 47,500 1,716 1,640 1,697 47,500 47,550 1,718 1,641 1,699 47,550 47,600 1,720 1,643 1,701 47,600 47,650 1,722 1,645 1,703 47,650 47,700 1,724 1,647 1,705 47,700 47,750 1,726 1,649 1,707 47,750 47,800 1,728 1,651 1,709 47,800 47,850 1,730 1,653 1,711 47,850 47,900 1,732 1,655 1,713 47,900 47,950 1,734 1,657 1,715 47,950 48,000 1,735 1,659 1,716 48,000 48,050 1,737 1,661 1,718 48,050 48,100 1,739 1,662 1,720 48,100 48,150 1,741 1,664 1,722 48,150 48,200 1,743 1,666 1,724 48,200 48,250 1,745 1,668 1,726 48,250 48,300 1,747 1,670 1,728 48,300 48,350 1,749 1,672 1,730 48,350 48,400 1,751 1,674 1,732 48,400 48,450 1,753 1,676 1,734 48,450 48,500 1,755 1,678 1,736 48,500 48,550 1,756 1,680 1,737 48,550 48,600 1,758 1,682 1,739 48,600 48,650 1,760 1,683 1,741 48,650 48,700 1,762 1,685 1,743 48,700 48,750 1,764 1,687 1,745 48,750 48,800 1,766 1,689 1,747 48,800 48,850 1,768 1,691 1,749 48,850 48,900 1,770 1,693 1,751 48,900 48,950 1,772 1,695 1,753 48,950 49,000 1,774 1,697 1,755 49,000 49,050 1,776 1,699 1,757 49,050 49,100 1,777 1,701 1,758 49,100 49,150 1,779 1,703 1,760 49,150 49,200 1,781 1,704 1,762 49,200 49,250 1,783 1,706 1,764 49,250 49,300 1,785 1,708 1,766 49,300 49,350 1,787 1,710 1,768 49,350 49,400 1,789 1,712 1,770 49,400 49,450 1,791 1,714 1,772 49,450 49,500 1,793 1,716 1,774 49,500 49,550 1,795 1,718 1,776 49,550 49,600 1,797 1,720 1,778 49,600 49,650 1,798 1,722 1,779 49,650 49,700 1,800 1,724 1,781 49,700 49,750 1,802 1,725 1,783 49,750 49,800 1,804 1,727 1,785 49,800 49,850 1,806 1,729 1,787 49,850 49,900 1,808 1,731 1,789 49,900 49,950 1,810 1,733 1,791 49,950 50,000 1,812 1,735 1,793 50,000 50,050 1,814 1,737 1,795 50,050 50,100 1,816 1,739 1,797 50,100 50,150 1,818 1,741 1,799 50,150 50,200 1,820 1,743 1,800 50,200 50,250 1,822 1,745 1,802 50,250 50,300 1,824 1,746 1,804 50,300 50,350 1,826 1,748 1,806 50,350 50,400 1,828 1,750 1,808 50,400 50,450 1,829 1,752 1,810 50,450 50,500 1,831 1,754 1,812 50,500 50,550 1,833 1,756 1,814 50,550 50,600 1,835 1,758 1,816 50,600 50,650 1,837 1,760 1,818 50,650 50,700 1,839 1,762 1,820 50,700 50,750 1,841 1,764 1,821 50,750 50,800 1,843 1,766 1,823 50,800 50,850 1,845 1,767 1,825 50,850 50,900 1,847 1,769 1,827 50,900 50,950 1,849 1,771 1,829 50,950 51,000 1,851 1,773 1,831 $42,000 – $50,999

42,000 Your New York City tax is: 45,000 Your New York City tax is: 48,000 Your New York City tax is:

43,000 Your New York City tax is: 46,000 Your New York City tax is: 49,000 Your New York City tax is:

44,000 Your New York City tax is: 47,000 Your New York City tax is: 50,000 Your New York City tax is:

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately 65 2021 New York City Tax Table Access our website at www.tax.ny.gov IT-201-I, NYC Tax Table NYC * This column must also be used by a qualifying widow(er) 51,000 51,050 1,853 1,775 1,833 51,050 51,100 1,855 1,777 1,835 51,100 51,150 1,857 1,779 1,837 51,150 51,200 1,859 1,781 1,839 51,200 51,250 1,860 1,783 1,841 51,250 51,300 1,862 1,785 1,842 51,300 51,350 1,864 1,787 1,844 51,350 51,400 1,866 1,788 1,846 51,400 51,450 1,868 1,790 1,848 51,450 51,500 1,870 1,792 1,850 51,500 51,550 1,872 1,794 1,852 51,550 51,600 1,874 1,796 1,854 51,600 51,650 1,876 1,798 1,856 51,650 51,700 1,878 1,800 1,858 51,700 51,750 1,880 1,802 1,860 51,750 51,800 1,882 1,804 1,862 51,800 51,850 1,884 1,806 1,863 51,850 51,900 1,886 1,808 1,865 51,900 51,950 1,888 1,809 1,867 51,950 52,000 1,890 1,811 1,869 52,000 52,050 1,891 1,813 1,871 52,050 52,100 1,893 1,815 1,873 52,100 52,150 1,895 1,817 1,875 52,150 52,200 1,897 1,819 1,877 52,200 52,250 1,899 1,821 1,879 52,250 52,300 1,901 1,823 1,881 52,300 52,350 1,903 1,825 1,883 52,350 52,400 1,905 1,827 1,885 52,400 52,450 1,907 1,829 1,886 52,450 52,500 1,909 1,830 1,888 52,500 52,550 1,911 1,832 1,890 52,550 52,600 1,913 1,834 1,892 52,600 52,650 1,915 1,836 1,894 52,650 52,700 1,917 1,838 1,896 52,700 52,750 1,919 1,840 1,898 52,750 52,800 1,921 1,842 1,900 52,800 52,850 1,922 1,844 1,902 52,850 52,900 1,924 1,846 1,904 52,900 52,950 1,926 1,848 1,906 52,950 53,000 1,928 1,850 1,907 53,000 53,050 1,930 1,851 1,909 53,050 53,100 1,932 1,853 1,911 53,100 53,150 1,934 1,855 1,913 53,150 53,200 1,936 1,857 1,915 53,200 53,250 1,938 1,859 1,917 53,250 53,300 1,940 1,861 1,919 53,300 53,350 1,942 1,863 1,921 53,350 53,400 1,944 1,865 1,923 53,400 53,450 1,946 1,867 1,925 53,450 53,500 1,948 1,869 1,927 53,500 53,550 1,950 1,871 1,928 53,550 53,600 1,952 1,872 1,930 53,600 53,650 1,954 1,874 1,932 53,650 53,700 1,955 1,876 1,934 53,700 53,750 1,957 1,878 1,936 53,750 53,800 1,959 1,880 1,938 53,800 53,850 1,961 1,882 1,940 53,850 53,900 1,963 1,884 1,942 53,900 53,950 1,965 1,886 1,944 53,950 54,000 1,967 1,888 1,946 54,000 54,050 1,969 1,890 1,948 54,050 54,100 1,971 1,892 1,949 54,100 54,150 1,973 1,893 1,951 54,150 54,200 1,975 1,895 1,953 54,200 54,250 1,977 1,897 1,955 54,250 54,300 1,979 1,899 1,957 54,300 54,350 1,981 1,901 1,959 54,350 54,400 1,983 1,903 1,961 54,400 54,450 1,985 1,905 1,963 54,450 54,500 1,986 1,907 1,965 54,500 54,550 1,988 1,909 1,967 54,550 54,600 1,990 1,911 1,969 54,600 54,650 1,992 1,913 1,970 54,650 54,700 1,994 1,914 1,972 54,700 54,750 1,996 1,916 1,974 54,750 54,800 1,998 1,918 1,976 54,800 54,850 2,000 1,920 1,978 54,850 54,900 2,002 1,922 1,980 54,900 54,950 2,004 1,924 1,982 54,950 55,000 2,006 1,926 1,984 55,000 55,050 2,008 1,928 1,986 55,050 55,100 2,010 1,930 1,988 55,100 55,150 2,012 1,932 1,990 55,150 55,200 2,014 1,934 1,991 55,200 55,250 2,016 1,935 1,993 55,250 55,300 2,017 1,937 1,995 55,300 55,350 2,019 1,939 1,997 55,350 55,400 2,021 1,941 1,999 55,400 55,450 2,023 1,943 2,001 55,450 55,500 2,025 1,945 2,003 55,500 55,550 2,027 1,947 2,005 55,550 55,600 2,029 1,949 2,007 55,600 55,650 2,031 1,951 2,009 55,650 55,700 2,033 1,953 2,011 55,700 55,750 2,035 1,955 2,012 55,750 55,800 2,037 1,956 2,014 55,800 55,850 2,039 1,958 2,016 55,850 55,900 2,041 1,960 2,018 55,900 55,950 2,043 1,962 2,020 55,950 56,000 2,045 1,964 2,022 56,000 56,050 2,047 1,966 2,024 56,050 56,100 2,048 1,968 2,026 56,100 56,150 2,050 1,970 2,028 56,150 56,200 2,052 1,972 2,030 56,200 56,250 2,054 1,974 2,032 56,250 56,300 2,056 1,976 2,033 56,300 56,350 2,058 1,978 2,035 56,350 56,400 2,060 1,979 2,037 56,400 56,450 2,062 1,981 2,039 56,450 56,500 2,064 1,983 2,041 56,500 56,550 2,066 1,985 2,043 56,550 56,600 2,068 1,987 2,045 56,600 56,650 2,070 1,989 2,047 56,650 56,700 2,072 1,991 2,049 56,700 56,750 2,074 1,993 2,051 56,750 56,800 2,076 1,995 2,053 56,800 56,850 2,078 1,997 2,054 56,850 56,900 2,079 1,999 2,056 56,900 56,950 2,081 2,000 2,058 56,950 57,000 2,083 2,002 2,060 57,000 57,050 2,085 2,004 2,062 57,050 57,100 2,087 2,006 2,064 57,100 57,150 2,089 2,008 2,066 57,150 57,200 2,091 2,010 2,068 57,200 57,250 2,093 2,012 2,070 57,250 57,300 2,095 2,014 2,072 57,300 57,350 2,097 2,016 2,074 57,350 57,400 2,099 2,018 2,075 57,400 57,450 2,101 2,020 2,077 57,450 57,500 2,103 2,021 2,079 57,500 57,550 2,105 2,023 2,081 57,550 57,600 2,107 2,025 2,083 57,600 57,650 2,109 2,027 2,085 57,650 57,700 2,110 2,029 2,087 57,700 57,750 2,112 2,031 2,089 57,750 57,800 2,114 2,033 2,091 57,800 57,850 2,116 2,035 2,093 57,850 57,900 2,118 2,037 2,095 57,900 57,950 2,120 2,039 2,096 57,950 58,000 2,122 2,041 2,098 58,000 58,050 2,124 2,042 2,100 58,050 58,100 2,126 2,044 2,102 58,100 58,150 2,128 2,046 2,104 58,150 58,200 2,130 2,048 2,106 58,200 58,250 2,132 2,050 2,108 58,250 58,300 2,134 2,052 2,110 58,300 58,350 2,136 2,054 2,112 58,350 58,400 2,138 2,056 2,114 58,400 58,450 2,140 2,058 2,116 58,450 58,500 2,141 2,060 2,117 58,500 58,550 2,143 2,062 2,119 58,550 58,600 2,145 2,063 2,121 58,600 58,650 2,147 2,065 2,123 58,650 58,700 2,149 2,067 2,125 58,700 58,750 2,151 2,069 2,127 58,750 58,800 2,153 2,071 2,129 58,800 58,850 2,155 2,073 2,131 58,850 58,900 2,157 2,075 2,133 58,900 58,950 2,159 2,077 2,135 58,950 59,000 2,161 2,079 2,137 59,000 59,050 2,163 2,081 2,138 59,050 59,100 2,165 2,083 2,140 59,100 59,150 2,167 2,084 2,142 59,150 59,200 2,169 2,086 2,144 59,200 59,250 2,171 2,088 2,146 59,250 59,300 2,172 2,090 2,148 59,300 59,350 2,174 2,092 2,150 59,350 59,400 2,176 2,094 2,152 59,400 59,450 2,178 2,096 2,154 59,450 59,500 2,180 2,098 2,156 59,500 59,550 2,182 2,100 2,158 59,550 59,600 2,184 2,102 2,159 59,600 59,650 2,186 2,104 2,161 59,650 59,700 2,188 2,105 2,163 59,700 59,750 2,190 2,107 2,165 59,750 59,800 2,192 2,109 2,167 59,800 59,850 2,194 2,111 2,169 59,850 59,900 2,196 2,113 2,171 59,900 59,950 2,198 2,115 2,173 59,950 60,000 2,200 2,117 2,175 $51,000 – $59,999

51,000 Your New York City tax is: 54,000 Your New York City tax is: 57,000 Your New York City tax is:

52,000 Your New York City tax is: 55,000 Your New York City tax is: 58,000 Your New York City tax is:

53,000 Your New York City tax is: 56,000 Your New York City tax is: 59,000 Your New York City tax is:

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately

If your

taxable And you are –

income is –

At But Single Married Head least less or filing of a

than Married jointly * household

filing

separately * This column must also be used by a qualifying widow(er) NYC 66 2021 New York City Tax Table

IT-201-I, NYC Tax Table Access our website at www.tax.ny.gov 60,000 60,050 2,202 2,119 2,177 60,050 60,100 2,204 2,121 2,179 60,100 60,150 2,205 2,123 2,181 60,150 60,200 2,207 2,125 2,183 60,200 60,250 2,209 2,126 2,185 60,250 60,300 2,211 2,128 2,187 60,300 60,350 2,213 2,130 2,189 60,350 60,400 2,215 2,132 2,191 60,400 60,450 2,217 2,134 2,192 60,450 60,500 2,219 2,136 2,194 60,500 60,550 2,221 2,138 2,196 60,550 60,600 2,223 2,140 2,198 60,600 60,650 2,225 2,142 2,200 60,650 60,700 2,227 2,144 2,202 60,700 60,750 2,229 2,146 2,204 60,750 60,800 2,231 2,147 2,206 60,800 60,850 2,233 2,149 2,208 60,850 60,900 2,235 2,151 2,210 60,900 60,950 2,236 2,153 2,212 60,950 61,000 2,238 2,155 2,214 61,000 61,050 2,240 2,157 2,216 61,050 61,100 2,242 2,159 2,218 61,100 61,150 2,244 2,161 2,220 61,150 61,200 2,246 2,163 2,222 61,200 61,250 2,248 2,165 2,223 61,250 61,300 2,250 2,167 2,225 61,300 61,350 2,252 2,168 2,227 61,350 61,400 2,254 2,170 2,229 61,400 61,450 2,256 2,172 2,231 61,450 61,500 2,258 2,174 2,233 61,500 61,550 2,260 2,176 2,235 61,550 61,600 2,262 2,178 2,237 61,600 61,650 2,264 2,180 2,239 61,650 61,700 2,266 2,182 2,241 61,700 61,750 2,267 2,184 2,243 61,750 61,800 2,269 2,186 2,245 61,800 61,850 2,271 2,188 2,247 61,850 61,900 2,273 2,189 2,249 61,900 61,950 2,275 2,191 2,251 61,950 62,000 2,277 2,193 2,253 62,000 62,050 2,279 2,195 2,254 62,050 62,100 2,281 2,197 2,256 62,100 62,150 2,283 2,199 2,258 62,150 62,200 2,285 2,201 2,260 62,200 62,250 2,287 2,203 2,262 62,250 62,300 2,289 2,205 2,264 62,300 62,350 2,291 2,207 2,266 62,350 62,400 2,293 2,209 2,268 62,400 62,450 2,295 2,210 2,270 62,450 62,500 2,297 2,212 2,272 62,500 62,550 2,298 2,214 2,274 62,550 62,600 2,300 2,216 2,276 62,600 62,650 2,302 2,218 2,278 62,650 62,700 2,304 2,220 2,280 62,700 62,750 2,306 2,222 2,282 62,750 62,800 2,308 2,224 2,284 62,800 62,850 2,310 2,226 2,285 62,850 62,900 2,312 2,228 2,287 62,900 62,950 2,314 2,230 2,289 62,950 63,000 2,316 2,231 2,291 63,000 63,050 2,318 2,233 2,293 63,050 63,100 2,320 2,235 2,295 63,100 63,150 2,322 2,237 2,297 63,150 63,200 2,324 2,239 2,299 63,200 63,250 2,326 2,241 2,301 63,250 63,300 2,328 2,243 2,303 63,300 63,350 2,329 2,245 2,305 63,350 63,400 2,331 2,247 2,307 63,400 63,450 2,333 2,249 2,309 63,450 63,500 2,335 2,251 2,311 63,500 63,550 2,337 2,252 2,313 63,550 63,600 2,339 2,254 2,315 63,600 63,650 2,341 2,256 2,317 63,650 63,700 2,343 2,258 2,318 63,700 63,750 2,345 2,260 2,320 63,750 63,800 2,347 2,262 2,322 63,800 63,850 2,349 2,264 2,324 63,850 63,900 2,351 2,266 2,326 63,900 63,950 2,353 2,268 2,328 63,950 64,000 2,355 2,270 2,330 $60,000 + 64,000 64,050 2,357 2,272 2,332 64,050 64,100 2,359 2,273 2,334 64,100 64,150 2,360 2,275 2,336 64,150 64,200 2,362 2,277 2,338 64,200 64,250 2,364 2,279 2,340 64,250 64,300 2,366 2,281 2,342 64,300 64,350 2,368 2,283 2,344 64,350 64,400 2,370 2,285 2,346 64,400 64,450 2,372 2,287 2,348 64,450 64,500 2,374 2,289 2,349 64,500 64,550 2,376 2,291 2,351 64,550 64,600 2,378 2,293 2,353 64,600 64,650 2,380 2,294 2,355 64,650 64,700 2,382 2,296 2,357 64,700 64,750 2,384 2,298 2,359 64,750 64,800 2,386 2,300 2,361 64,800 64,850 2,388 2,302 2,363 64,850 64,900 2,390 2,304 2,365 64,900 64,950 2,391 2,306 2,367 64,950 65,000 2,393 2,308 2,369

$65,000 or more –

compute your

New York City tax using the

New York City tax rate

schedule on page 67.

60,000 Your New York City tax is: 62,000 Your New York City tax is: 64,000 Your New York City tax is:

61,000 Your New York City tax is: 63,000 Your New York City tax is: 65,000 or more:

Access our website at www.tax.ny.gov 2021 IT-201-I, NYC tax rate schedule 67 $ 0 $ 21,600

3.078% of line 47

21,600 45,000 $ 665 plus 3.762% of the excess over $ 21,600 45,000 90,000. 1,545 plus 3.819% '' '' '' '' 45,000 90,000 ........................ 3,264 plus 3.876% '' '' '' '' 90,000 If line 47 is: over

but not over The tax is: Married filing jointly and qualifying widow(er) – filing status  and  $ 0 $ 12,000

3.078% of line 47

12,000 25,000 $ 369 plus 3.762% of the excess over $ 12,000 25,000 50,000. 858 plus 3.819% '' '' '' '' 25,000 50,000 ........................ 1,813 plus 3.876% '' '' '' '' 50,000 If line 47 is: over

but not over The tax is: Single and married filing separately – filing status  and 

$ 0 $ 14,400

3.078% of line 47

14,400 30,000 $ 443 plus 3.762% of the excess over $ 14,400 30,000 60,000. 1,030 plus 3.819% '' '' '' '' 30,000 60,000 ........................ 2,176 plus 3.876% '' '' '' '' 60,000 If line 47 is: over

but not over The tax is: Head of household – filing status  New York City tax rate schedule

— Notes —

— Notes —

— Notes —

Index 1099-G information.............................................................................3 Accruals............................................................................................41 Additions...........................................................................................15 Amending your return........................................................................42 Armed forces (including combat zone relief ) .............13, 40, 42, back cover Child and dependent care credit...................................................6, 26 Child’s investment income..................................................................5 Collection of debts from your overpayment.......................................30 College savings program............................................................15, 18 College tuition credit/itemized deduction.......................................6, 27 Common words and phrases..............................................................3 Credits for businesses.........................................................................8 Credits for individuals..........................................................................6 Deceased taxpayers...................................................................12, 41 Definitions: resident, nonresident, or part-year resident..............40-41 Dependent exemption.......................................................................19 Direct deposit....................................................................................30 Disclaiming of spouse’s debt.............................................................30 Domicile............................................................................................40 E-file....................................................................................................3 Earned income credit (NYS, NYC, and noncustodial parent).................................6, 26, 28 Empire State child credit...................................................................26 Estates and trusts (beneficiaries)................................................15, 41 Estimated tax...............................................................................29-30 Estimated tax penalty........................................................................31 Extension of time to file..................................................29, back cover Federal income and adjustments......................................................14 Filing information for same-sex married couples................................5 Filing status.......................................................................................12 Gambling winnings (Lottery distributions) ........................................28 Household credit (NYS and NYC)............................................7, 20-22 Identity theft.........................................................................................3 Innocent spouse relief.......................................................................42 Interest and penalties...................................................................30-31 Interest income

State and local bonds and obligations........................................15 Itemized deduction............................................................................19 Line instructions

Form IT-195................................................................................36

Form IT-201................................................................................14

Form IT-201-ATT....................................................................37-38 Lump-sum distributions..................................................................... 11 MABSTOA pensions.........................................................................15 MCTMT....................................................................................... 23-24 Military personnel (including combat zone relief )..............................13, 40, back cover Need help?...........................................................................back cover Net operating loss (NOL).............................................................41-42 New York City taxes.....................................................................21-23 Nonobligated spouse..................................................................30, 42 Nonrefundable credits (NYS and NYC)..............................6-10, 21, 23 Nonresident...................................................................................5, 40 Online Services...................................................................................3 Other forms you may have to file...................................................... 11 Paid preparers.............................................................................33, 42 Partners...........................................................................15, 23, 37, 41 Partnerships, limited liability partnerships, and limited liability companies.......................................................41 Part-year resident..............................................................................41 Payment options...............................................................................31 Penalties and interest...................................................................30-31 Pensions and annuities.....................................................................16 Pension and annuity income exclusion.............................................17 Pensions of New York State and local governments and the federal government..................................................................16 Permanent place of abode................................................................40 Privacy notification............................................................................34 Private delivery services...................................................................34 Public employee 414(h) retirement contributions..............................15 QEZE (qualified empire zone enterprise)............................................9 Real property tax credit.................................................................7, 26 Refundable credits (NYS and NYC)....................................6-10, 26-29 Refund options..................................................................................30 Resident............................................................................................40 Resident credit..............................................................................7, 21 Rounding.............................................................................................3 Sales or use tax................................................................................25 School district names and codes......................................................12 School tax credit (fixed amount) (NYC).........................................7, 27 School tax exemption (STAR).............................................................7 School tax rate reduction credit (NYC)..........................................7, 28 S corporation shareholders.............................................13, 15, 31, 37 Signatures.........................................................................................33 Social Security number...................3, 12, 14, 22-24, 28, 31, 33, 36-37 Special accruals................................................................................41 Special condition codes...............................................................13-14 Standard deduction...........................................................................19 Statute of limitations.............................................................back cover Subtractions......................................................................................16 Tax computation - New York AGI of more than $107,650............52-57 Taxable income...........................................................................19, 21 Taxes

Other taxes (NYS and NYC)............................................21-22, 37

Tax due (amount you owe)....................................................30-31

Tax withheld...........................................................................28-29 Tax tables and tax rate schedules

New York City........................................................................59-66

New York State......................................................................43-50 Third-party designee.........................................................................33 U.S. citizens abroad.............................................................back cover Voluntary contributions......................................................................26 Wage and tax statements.................................................................28 What is identity theft? .........................................................................3 What's new for 2021...........................................................................3 When to file/Important dates................................................back cover Where to file...................................................................34, back cover Who must file......................................................................................5 Withholding for the next year............................................................29 Yonkers taxes....................................................................................24 Access our website at www.tax.ny.gov 2021 IT-201-I, Index

PRINTED ON RECYCLED PAPER Need help? Visit our website at www.tax.ny.gov • get information and manage your taxes online • check for new online services and features Telephone assistance Automated income tax refund status: 518-457-5149 Personal Income Tax Information Center: 518-457-5181 To order forms and publications: 518-457-5431 Text Telephone (TTY) or TDD Dial 7-1-1 for the equipment users New York Relay Service April 18, 2022 June 15, 2022 October 17, 2022 April 18, 2022 June 15, 2022 September 15, 2022 January 17, 2023 Department of Taxation and Finance Full-Year Resident Instructions IT-201-I Instructions Where to file If enclosing a payment (check or money order with Form IT-201-V), mail your return to: STATE PROCESSING CENTER PO BOX 15555 ALBANY NY 12212-5555 If not enclosing a payment, mail your return to: STATE PROCESSING CENTER PO BOX 61000 ALBANY NY 12261-0001 If you choose to use a private delivery service instead of the U.S. Postal Service to file your return, see page 34 for additional information. When to file/Important dates Date by which you must file your 2021 New York State income tax return and pay any amounts you owe without interest or penalty. If you cannot file by this date, you can get an automatic 6‑month extension of time to file (to October 17, 2022) by filing IT‑370, Application for Automatic Six‑Month Extension of Time to File for Individuals (see Need help? below). Date by which you must file your 2021 New York State income tax return if you qualify to file your federal income tax return on June 15, 2022, because: 1) you are a U.S. citizen or resident alien and live outside the U.S. and Puerto Rico and your main place of business or post of duty is outside the U.S. and Puerto Rico, or 2) you are in the military service outside the U.S. and Puerto Rico when your 2021 return is due. The time to pay your New York State, New York City and Yonkers income tax, and any New York State or local sales or use tax is similarly automatically extended. Military Personnel — For more information on extensions of time to file, see Publication 361, New York State Income Tax Information for Military Personnel and Veterans. Date by which you must file your 2021 income tax return to avoid penalties and interest computed from the original due date if you filed IT‑370, Application for Automatic Six‑Month Extension of Time to File for Individuals, and paid any tax you owed. These are the due dates for 2022 estimated tax payments. Generally, you must pay estimated tax if you expect to owe at least $300 of New York State or New York City or Yonkers income tax after deducting tax withheld and credits you are entitled to claim, or any amount of MCTMT. Statute of limitations Generally, you must file a claim for a credit or refund of an overpayment of income tax within the later of three years from the time you filed the return or two years from the time you paid the tax. If you did not file a return, you must file the claim for a credit or refund within two years from the time you paid the tax.

Department of Taxation and Finance Instructions for Form IT-215 Claim for Earned Income Credit New York State • New York City IT-215-I Caution: For personal income tax purposes, NYS has decoupled from federal changes made to the Internal Revenue Code (IRC) after March 1, 2020. Therefore, certain individuals who claimed the federal earned income credit may not be eligible for the NYS or NYC credits. Thresholds and amounts used in the calculation of this credit will be based on a recomputed federal adjusted gross income (FAGI). Line 19a on Forms IT-201 and IT-203 will be used, instead of line 19. If the amounts on your Form IT-201 or Form IT-203 lines 19 and 19a do not match, your New York credit must be calculated using the recomputed FAGI. General information Noncustodial Parent New York State Earned Income Credit (EIC) New York State full-year residents who are noncustodial parents and pay child support may be eligible for the noncustodial parent New York State earned income credit. This credit may be claimed instead of the New York State earned income credit. See Form IT-209, Claim for Noncustodial Parent New York State Earned Income Credit, for further information on this credit. Who qualifies To qualify for the New York State earned income credit (NYS EIC) you must have claimed the federal earned income credit, or could have based on your NY recomputed FAGI and recomputed earned income. To qualify for the New York City earned income credit (NYC EIC) you must: – have been a full-year or part-year resident of New York City; and – have claimed the federal earned income credit, or could have based on your NY recomputed FAGI and recomputed earned income. Note: Because of the different methods for computing the two credits (NYS EIC and NYC EIC), if you qualify for the NYC EIC, you may end up with a NYC EIC amount even if you do not end up with a NYS EIC amount (line 16 of Form IT-215). Be sure to complete Worksheet C, New York City earned income credit, on page 4 to compute your NYC EIC. If you are a resident or part-year resident, you may qualify for a refund of any earned income credit in excess of your tax liability. Nonresidents of New York State do not qualify for a refund of the NYS EIC. How to claim the credit To claim the NYS EIC, you must complete Form IT-215 using the information from your federal return, worksheets, and, if applicable, the federal earned income credit line instructions. You must file Form IT-215 with your New York State income tax return. To claim the NYC EIC, you must: • complete Form IT-215, using the information from your federal return, worksheets, and, if applicable, the federal earned income credit line instructions; • complete Worksheet C, New York City earned income credit, on page 4; and • file Form IT-215 with your New York State income tax return if you qualify for the credit(s). Note: If you filed NYS Form IT-558, your federal amounts must be recalculated using your NY recomputed FAGI and recomputed earned income. Line instructions See the instructions for your tax return for the Privacy notification or if you need help contacting the Tax Department. All resident, nonresident, and part-year resident filers complete lines 1 through 17 as applicable. All part-year New York State resident filers must also complete lines 18 through 26. All New York City residents and part-year residents must also complete lines 27 and 28. Line 1 – Generally, you must have claimed the federal earned income credit in order to claim the New York State and New York City earned income credits. Recent federal changes allow certain individuals to claim the federal earned income credit for 2021. However, due to NYS decoupling from these changes, the following individuals eligible for the federal credit are not eligible for the NYS and NYC EIC: • individuals over age 65 or under age 25 without a qualifying child; • individuals who filed their federal return using married filing separate status; • individuals who have a qualifying child but did not have a valid identification number for the child, and therefore claimed the federal credit as an individual with no qualifying children; and • individuals with no qualifying children and NY recomputed FAGI over $15,950 ($21,900 for married filing joint taxpayers). Line 1a – Due to NYS decoupling from IRC code changes after March 1, 2020, you may be eligible for NYS and NYC credit, if applicable, based on your NY recomputed FAGI and recomputed earned income. If you claimed the federal credit and did not file NYS Form IT-558, you do not need to recalculate your federal earned income credit. If you filed NYS Form IT-558, but were ineligible for the federal earned income credit due to your FAGI or earned income amounts, check federal eligibility based on your NY recomputed FAGI and recomputed earned income. If the recomputed amounts make you eligible, and you have qualifying children, calculate your recomputed federal earned income credit using these amounts. Use the federal Form 1040 instructions for line 27a, federal worksheets, and federal lookup tables in order to arrive at your recomputed federal earned income credit amount. Enter this amount on Form IT-215, line 10. If you did not have qualifying children, see line 1 for exceptions and line 10 for calculation. If you claimed the federal earned income credit and filed NYS Form IT-558, you must recalculate your federal earned income credit using your NY recomputed FAGI and recomputed earned income amounts. If you have qualifying children, these recomputed amounts must be used to recomplete your federal worksheets, federal earned income credit line instructions, and when using credit lookup tables in order to arrive at your recomputed federal earned income credit amount. Enter this amount on Form IT-215, line 10. If you did not have qualifying children, see line 1 for exceptions and line 10 for calculation. Line 2 – You cannot claim the New York State and New York City earned income credits if your investment income is more than $3,650 (this amount is different than the federal amount). For most people, investment income is the total amount of: – taxable interest (from line 2b of federal Form 1040); – tax-exempt interest (from line 2a of federal Form 1040); – ordinary dividends income (from line 3b of federal Form 1040); See updated information for this form on our website.

1 Enter the amount from federal Form 1040, line 1; or if you are a member of the clergy or a church employee who checked the Yes‑ box in step 5, line 1, of the federal Form 1040 instructions for line 27a, enter the amount from step 5, line 1, of the federal Form 1040 instructions ....... 1 2 Enter the amount of your nontaxable combat pay, if any, from federal Form 1040, line 27b................................... 2 3 Enter the amount(s), if any, included on NYS Form IT-558, line 4, code A-004, Exclusion for certain employer payments of student loans; code A-013, Benefits provided to volunteer firefighters and emergency medical responders (only include qualified payments [IRC § 139-B-(c)(2)] not any tax benefits); code A-021, Continuation coverage premium assistance exclusion; and code A-022, Increase in exclusion for employer provided dependent care assistance.................................................. 3 4 Add lines 1, 2, and 3. Enter here and on Form IT-215, line 6................................... 4 Worksheet A Wages, salaries, tips, etc. Page 2 of 7 IT-215-I (2021) Line 6 – Complete Worksheet A below to determine the amount to enter on line 6. – capital gain net income (from line 7 of federal Form 1040) if more than zero; and – any amount entered on NYS Form IT-558, line 4, code A-014, Extension of look-thru rules for related foreign corporations, due to interest or dividends. For additional information on what qualifies as investment income, see federal Publication 596, Earned Income Credit. Line 3 – File Form IT-215 with your New York State income tax return. If you have already filed your return, you must file an amended return to claim the credit. Form IT-215 cannot be filed by itself. You must file this claim with a return. Line 4 – If you claimed qualifying children on your federal Schedule EIC, list each child’s name including suffix (for example, Jr., Sr., III) in the spaces provided on line 4 of Form IT-215. If you claimed more than three qualifying children on your federal Schedule EIC, enter the required information for three qualifying children in the spaces provided on the form and submit a statement with your return with the required identifying information for each additional child (be sure to include your name and Social Security number (SSN)). Caution: To be eligible to claim the New York State and New York City earned income credits, you and your qualifying children must have correct and valid SSNs by the due date of the return (including extensions). If not, you may not file late or amend your return for purposes of claiming this credit. Be sure to mark an X in the box under the heading Full-time student if your child was born before 2003, was a full-time student under 24, and was younger than you (or your spouse, if filing jointly). Mark an X in this box only if you marked the Yes box on your federal Schedule EIC, line 4a. Be sure to mark an X in the box under the heading Person with disability if your child was born before 2003 and was permanently disabled during any part of the tax year. Mark an X in this box only if you marked the Yes box on your federal Schedule EIC, line 4b. You may be required to provide supporting documentation stating that the qualifying person was permanently disabled during the tax year. Caution for Lines 6 and 8: If your earned income for 2021 is less than your earned income in 2019 and you elected for federal purposes to use your 2019 earned income in the calculation of your federal credit, you must also use your 2019 earned income in calculating your NYS and NYC earned income credit. Enter special condition code P3 on your Form IT-201, Resident Income Tax Return, item G, or your Form IT-203, Nonresident and Part-Year Resident Income Tax Return, item F. If you used 2019 earned income, you would not make any adjustments on line 6 (including those in Worksheet A) or on line 8 for NYS Form IT-558 modifications. Line 7 – If you: • received a taxable scholarship or fellowship grant that was not reported on a federal Form W-2; • received a Medicaid waiver payment that you excluded on your federal return and want to exclude from your earned income; • were paid an amount as an inmate in a penal institution for work; or • received an amount as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (this amount may be shown on your federal Form W-2, box 11), enter the total of those amounts on line 7. Line 8 – Business income or loss applies only to federal Form 1040, Schedule 1 filers. Enter the amount of business income or loss (use a minus sign to show a loss or a negative amount) from your federal Form 1040 instructions, Earned Income Credit Worksheet B, the total of lines 1e, 2c and 3, increased by any amount(s) included on NYS Form IT-558, line 4: • code A-008, Depreciation of qualified improvement property (QIP); • code A-012, Energy efficient commercial buildings deduction; • code A-016, 7-year recovery period for motorsports entertainment complexes; • code A-017, Expensing rules for certain productions; • code A-018, Accelerated depreciation for business property on Indian reservations; and • code A-019, Temporary allowance of full deduction for business meals. and reduced by any amount(s) on NYS Form IT-558, line 13: • code S-003, Depreciation of qualified improvement property (QIP); • code S-005, Modifications of limitations on business interest; • code S-007, 7-year recovery period for motorsports entertainment complexes;

IT-215-I (2021) Page 3 of 7 • code S-008, Accelerated depreciation for business property on Indian reservations; • code S-009, Continuation coverage premium assistance credit; • code S-010, Credit for paid sick leave; • code S-011, Payroll credit for paid family leave; and • code S-012, Special rule related to tax on employers. Be sure to enter your employer identification number (EIN) for your business. If you have income or loss from more than one business, enter the EIN representing your primary business activity. If your primary business activity doesn’t have an EIN, enter your Social Security number. Line 10 – If you did not claim qualifying children on line 4, complete the Recomputed federal earned income credit for individuals with no qualifying children worksheet below. If you did not file NYS Form IT-558 and claimed qualifying children on line 4, enter the amount from federal Form 1040, line 27a, on line 10. If you filed NYS Form IT-558 and claimed qualifying children on line 4, you must recalculate your federal credit using your NY recomputed FAGI and recomputed earned income amounts and enter that recomputed amount on line 10. Line 11 – The NYS EIC is 30% (.30) of the federal earned income credit or recomputed federal earned income credit reduced by any household credit allowed. The rate has already been filled in for you. Line 12 – This amount represents your NYS EIC before it has been reduced by the amount of household credit allowed. If the amount on line 12 is more than zero, and you are a full-year or part-year New York City resident, be sure to complete Worksheet C, New York City earned income credit, on page 4 to compute your NYC EIC. Enter the amount of your NYC EIC on Form IT-215, line 27. Lines 13, 14, and 15 – Complete Worksheet B on the back of Form IT-215. Then continue with line 13. Line 16 – Allowable New York State earned income credit. For filing status , , , or  • Residents: Enter the line 16 amount on Form IT-201, line 65. • Nonresidents: Enter the line 16 amount on Form IT-203, line 43. • Part-year residents: Enter the line 16 amount on Form IT-203, line 43, and continue on line 18. For filing status , Married filing separate return • The line 16 amount represents both spouses’ combined (total) NYS EIC. You must complete line 17 and indicate the amount of line 16 that you are claiming. Line 17 – Complete this line only if your filing status is , Married filing separate return. See the instructions for Form IT-201 or IT-203 to determine your filing status. Show the portion of line 16 that you are claiming as your share of the NYS EIC, and follow the appropriate instructions below. Remember, while the NYS EIC can be split in any manner you and your spouse agree to, the combined amount of both spouses’ New York State credits cannot be more than the amount on line 16. • Residents: Enter the line 17 amount on Form IT‑201, line 65. • Nonresidents: Enter the line 17 amount on Form IT-203, line 43. • Part-year residents: Enter the line 17 amount on Form IT-203, line 43, and continue on line 18. Part-year New York State residents only Lines 18 through 26 need to be completed only by part-year New York State residents claiming the NYS EIC who are filing Form IT-203, Nonresident and Part-Year Resident Income Tax Return, for this year. The amounts for these lines can be found on the appropriate lines of Form IT-203 or Form IT-203-ATT, Other Tax Credits and Taxes, or their instructions (Form IT-203-I). The NYS EIC must first reduce your tax liability to zero before the remaining excess NYS EIC is eligible to be refunded. The amount to be refunded will be based on the ratio of resident period income to the combined income from both the resident and nonresident periods. Line 23 – If this amount is less than zero, stop; you have no remaining excess earned income credit 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 remaining excess earned income credit 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 the line 26 amount on Form IT-203-ATT, line 10, and submit Form IT‑215 with your Form IT-203. This amount represents the refundable portion of your part-year resident NYS EIC. 1 Enter the amount from Form IT-215, line 6 ............................................................ 1 2 Enter the amount from Form IT-215, line 7 ............................................................ 2 3 Subtract line 2 from line 1 ............................ 3 4 Enter the amount from Form IT-215, line 8 ............................................................ 4 5 Add lines 3 and 4. This is your NY recomputed earned income ......................... 5 6 Look up the amount on line 5 in the EIC Table for Individuals with No Qualifying Children ...................................... 6 7 Enter your recomputed FAGI amount from Form IT-201, line 19a or Form IT-203, line 19a, Federal amount column ................ 7 8 Are the amounts on lines 5 and 7 the same? If Yes, skip line 9 and enter the amount from line 6 on line 10 below. If No, go to line 9. 9 Is the amount on line 7 less than $8,900 ($14,850 if your filing status is , Married filing joint return)? If Yes, leave line 9 blank and enter the amount from line 6 on line 10. If No, look up the amount on line 7 in the EIC Table for Individuals with No Qualifying Children and enter the amount here. Enter the smaller of line 6 or line 9 on line 10 below ................................. 9 10 Recomputed federal earned income credit based on NYS decouple. Enter this amount on Form IT-215, line 10 ............ 10 Recomputed federal earned income credit for individuals with no qualifying children worksheet

Page 4 of 7 IT-215-I (2021) 1 Enter the amount from Form IT-215, line 10 (see instructions above) ............................................................... 1 2 NYC EIC rate 5% (.05) .................................................................................................................................. 2 .05 3 Allowable NYC EIC (multiply line 1 by line 2) .................................................................................................... 3 • If your New York City filing status is Married filing separate return, also complete line 4 below.

• Part-year New York City residents must also complete lines 5 through 9 below.

• All others enter the line 3 amount on Form IT-215, line 27; also enter on Form IT-201, line 70. 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 below.

• 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 above) ................................................................................................................ 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; also enter on Form IT-201, line 70, or on Form IT-203-ATT, line 11. ................... 9

Also complete line 28 on Form IT-215. (If your filing status is  and you and your spouse had different New York City periods of residency, see the Worksheet C instructions above.) Part-year New York City residents only (Worksheet C instructions above) Worksheet C New York City earned income credit 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, line 1, or Form IT-203-ATT, line 2. Instructions for completing Worksheet C, New York City earned income credit, below: Line 1 – Because of the different methods in computing the two credits (NYS EIC and NYC EIC), if you qualify for the NYC EIC, you will end up with an NYC EIC amount even if you do not end up with an NYS EIC amount (line 16 of Form IT-215 is 0). Line 4 – Complete this line only if your New York City filing status is Married filing separate return. See the instructions for Form IT-201 or IT-203 to determine your filing status. Remember that while the NYC EIC can be split in any manner you and your spouse agree to, the combined amount of both spouses’ New York City credits cannot be more than the amount on line 3. If you are a full-year New York City resident, enter this amount on Form IT-215, line 27, and on Form IT-201, line 70. If you are a part-year New York City resident, continue with line 5. Lines 6 and 7 – Part-year New York City residents must also enter these amounts on Form IT-215, line 28. Note: If your filing status is married filing a joint return, you and your spouse had different New York City resident periods, and you are filing separate Forms IT-360.1, enter on lines 6 and 7 both spouses’ combined (total) amounts from both Forms IT-360.1.

IT-215-I (2021) Page 5 of 7 1. To find the amount to enter, read down the At least and But less than columns and find the line that includes the amount from the worksheet on page 3. 2. Then, go to the column that includes your filing status and enter the amount from that column on the worksheet on page 3. Example: If your filing status is single with no qualifying children and the amount you are looking up from the worksheet on page 3 is $2,555, enter $197.

2021 EIC Table for Individuals with No Qualifying Children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children

$1 $50 $2 $2

50 100 6 6

100 150 10 10

150 200 13 13

200 250 17 17

250 300 21 21

300 350 25 25

350 400 29 29

400 450 33 33

450 500 36 36

500 550 40 40

550 600 44 44

600 650 48 48

650 700 52 52

700 750 55 55

750 800 59 59

800 850 63 63

850 900 67 67

900 950 71 71

950 1,000 75 75

1,000 1,050 78 78

1,050 1,100 82 82

1,100 1,150 86 86

1,150 1,200 90 90

1,200 1,250 94 94

1,250 1,300 98 98

1,300 1,350 101 101

1,350 1,400 105 105

1,400 1,450 109 109

1,450 1,500 113 113

1,500 1,550 117 117

1,550 1,600 120 120

1,600 1,650 124 124

1,650 1,700 128 128

1,700 1,750 132 132

1,750 1,800 136 136

1,800 1,850 140 140

1,850 1,900 143 143

1,900 1,950 147 147

1,950 2,000 151 151

2,000 2,050 155 155

2,050 2,100 159 159

2,100 2,150 163 163

2,150 2,200 166 166

2,200 2,250 170 170

2,250 2,300 174 174

2,300 2,350 178 178

2,350 2,400 182 182

2,400 2,450 186 186

2,450 2,500 189 189

2,500 2,550 193 193

2,550 2,600 197 197

2,600 2,650 201 201

2,650 2,700 205 205

2,700 2,750 208 208

2,750 2,800 212 212

2,800 2,850 216 216

2,850 2,900 220 220

2,900 2,950 224 224

2,950 3,000 228 228

3,000 3,050 231 231

3,050 3,100 235 235

3,100 3,150 239 239

3,150 3,200 243 243

3,200 3,250 247 247

3,250 3,300 251 251

3,300 3,350 254 254

3,350 3,400 258 258

3,400 3,450 262 262

3,450 3,500 266 266

3,500 3,550 270 270

3,550 3,600 273 273

3,600 3,650 277 277

3,650 3,700 281 281

3,700 3,750 285 285

3,750 3,800 289 289

3,800 3,850 293 293

3,850 3,900 296 296

3,900 3,950 300 300

3,950 4,000 304 304

4,000 4,050 308 308

4,050 4,100 312 312

4,100 4,150 316 316

4,150 4,200 319 319

4,200 4,250 323 323

4,250 4,300 327 327

4,300 4,350 331 331

4,350 4,400 335 335

4,400 4,450 339 339

4,450 4,500 342 342

4,500 4,550 346 346

4,550 4,600 350 350

4,600 4,650 354 354

4,650 4,700 358 358

4,700 4,750 361 361

4,750 4,800 365 365

4,800 4,850 369 369

4,850 4,900 373 373

4,900 4,950 377 377

4,950 5,000 381 381

5,000 5,050 384 384

5,050 5,100 388 388

5,100 5,150 392 392

5,150 5,200 396 396

5,200 5,250 400 400

5,250 5,300 404 404

5,300 5,350 407 407

5,350 5,400 411 411

5,400 5,450 415 415

5,450 5,500 419 419

5,500 5,550 423 423

5,550 5,600 426 426

5,600 5,650 430 430

5,650 5,700 434 434

5,700 5,750 438 438

5,750 5,800 442 442

5,800 5,850 446 446

5,850 5,900 449 449

5,900 5,950 453 453

5,950 6,000 457 457

6,000 6,050 461 461

6,050 6,100 465 465

6,100 6,150 469 469

6,150 6,200 472 472

6,200 6,250 476 476

6,250 6,300 480 480

6,300 6,350 484 484

6,350 6,400 488 488

6,400 6,450 492 492

6,450 6,500 495 495

6,500 6,550 499 499

6,550 6,600 503 503

6,600 6,650 507 507

6,650 6,700 511 511

6,700 6,750 514 514

6,750 6,800 518 518

6,800 6,850 522 522

6,850 6,900 526 526

6,900 6,950 530 530

6,950 7,000 534 534

7,000 7,050 537 537

7,050 7,100 541 541

7,100 7,150 543 543

7,150 7,200 543 543

7,200 7,250 543 543

7,250 7,300 543 543

7,300 7,350 543 543

7,350 7,400 543 543

7,400 7,450 543 543

7,450 7,500 543 543

Page 6 of 7 IT-215-I (2021)

7,500 7,550 543 543

7,550 7,600 543 543

7,600 7,650 543 543

7,650 7,700 543 543

7,700 7,750 543 543

7,750 7,800 543 543

7,800 7,850 543 543

7,850 7,900 543 543

7,900 7,950 543 543

7,950 8,000 543 543

8,000 8,050 543 543

8,050 8,100 543 543

8,100 8,150 543 543

8,150 8,200 543 543

8,200 8,250 543 543

8,250 8,300 543 543

8,300 8,350 543 543

8,350 8,400 543 543

8,400 8,450 543 543

8,450 8,500 543 543

8,500 8,550 543 543

8,550 8,600 543 543

8,600 8,650 543 543

8,650 8,700 543 543

8,700 8,750 543 543

8,750 8,800 543 543

8,800 8,850 543 543

8,850 8,900 543 543

8,900 8,950 540 543

8,950 9,000 536 543

9,000 9,050 532 543

9,050 9,100 528 543

9,100 9,150 524 543

9,150 9,200 521 543

9,200 9,250 517 543

9,250 9,300 513 543

9,300 9,350 509 543

9,350 9,400 505 543

9,400 9,450 501 543

9,450 9,500 498 543

9,500 9,550 494 543

9,550 9,600 490 543

9,600 9,650 486 543

9,650 9,700 482 543

9,700 9,750 479 543

9,750 9,800 475 543

9,800 9,850 471 543

9,850 9,900 467 543

9,900 9,950 463 543

9,950 10,000 459 543 10,000 10,050 456 543 10,050 10,100 452 543 10,100 10,150 448 543 10,150 10,200 444 543 10,200 10,250 440 543 10,250 10,300 436 543 10,300 10,350 433 543 10,350 10,400 429 543 10,400 10,450 425 543 10,450 10,500 421 543 10,500 10,550 417 543 10,550 10,600 413 543 10,600 10,650 410 543 10,650 10,700 406 543 10,700 10,750 402 543 10,750 10,800 398 543 10,800 10,850 394 543 10,850 10,900 391 543 10,900 10,950 387 543 10,950 11,000 383 543 11,000 11,050 379 543 11,050 11,100 375 543 11,100 11,150 371 543 11,150 11,200 368 543 11,200 11,250 364 543 11,250 11,300 360 543 11,300 11,350 356 543 11,350 11,400 352 543 11,400 11,450 348 543 11,450 11,500 345 543 11,500 11,550 341 543 11,550 11,600 337 543 11,600 11,650 333 543 11,650 11,700 329 543 11,700 11,750 326 543 11,750 11,800 322 543 11,800 11,850 318 543 11,850 11,900 314 543 11,900 11,950 310 543 11,950 12,000 306 543 12,000 12,050 303 543 12,050 12,100 299 543 12,100 12,150 295 543 12,150 12,200 291 543 12,200 12,250 287 543 12,250 12,300 283 543 12,300 12,350 280 543 12,350 12,400 276 543 12,400 12,450 272 543 12,450 12,500 268 543 12,500 12,550 264 543 12,550 12,600 260 543 12,600 12,650 257 543 12,650 12,700 253 543 12,700 12,750 249 543 12,750 12,800 245 543 12,800 12,850 241 543 12,850 12,900 238 543 12,900 12,950 234 543 12,950 13,000 230 543 13,000 13,050 226 543 13,050 13,100 222 543 13,100 13,150 218 543 13,150 13,200 215 543 13,200 13,250 211 543 13,250 13,300 207 543 13,300 13,350 203 543 13,350 13,400 199 543 13,400 13,450 195 543 13,450 13,500 192 543 13,500 13,550 188 543 13,550 13,600 184 543 13,600 13,650 180 543 13,650 13,700 176 543 13,700 13,750 173 543 13,750 13,800 169 543 13,800 13,850 165 543 13,850 13,900 161 543 13,900 13,950 157 543 13,950 14,000 153 543 14,000 14,050 150 543 14,050 14,100 146 543 14,100 14,150 142 543 14,150 14,200 138 543 14,200 14,250 134 543 14,250 14,300 130 543 14,300 14,350 127 543 14,350 14,400 123 543 14,400 14,450 119 543 14,450 14,500 115 543 14,500 14,550 111 543 14,550 14,600 107 543 14,600 14,650 104 543 14,650 14,700 100 543 14,700 14,750 96 543 14,750 14,800 92 543 14,800 14,850 88 543 14,850 14,900 85 539 14,900 14,950 81 535 14,950 15,000 77 531 15,000 15,050 73 527 15,050 15,100 69 524 15,100 15,150 65 520 15,150 15,200 62 516 15,200 15,250 58 512 15,250 15,300 54 508 15,300 15,350 50 505 15,350 15,400 46 501 15,400 15,450 42 497 15,450 15,500 39 493 15,500 15,550 35 489 15,550 15,600 31 485 15,600 15,650 27 482 15,650 15,700 23 478 15,700 15,750 20 474 15,750 15,800 16 470 15,800 15,850 12 466 15,850 15,900 8 462 15,900 15,950 4 459 15,950 16,000 0 455 16,000 16,050 0 451 16,050 16,100 0 447 16,100 16,150 0 443 16,150 16,200 0 439 16,200 16,250 0 436 16,250 16,300 0 432 16,300 16,350 0 428 16,350 16,400 0 424 16,400 16,450 0 420 16,450 16,500 0 417 2021 EIC Table (continued) And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children

IT-215-I (2021) Page 7 of 7 16,500 16,550 0 413 16,550 16,600 0 409 16,600 16,650 0 405 16,650 16,700 0 401 16,700 16,750 0 397 16,750 16,800 0 394 16,800 16,850 0 390 16,850 16,900 0 386 16,900 16,950 0 382 16,950 17,000 0 378 17,000 17,050 0 374 17,050 17,100 0 371 17,100 17,150 0 367 17,150 17,200 0 363 17,200 17,250 0 359 17,250 17,300 0 355 17,300 17,350 0 352 17,350 17,400 0 348 17,400 17,450 0 344 17,450 17,500 0 340 17,500 17,550 0 336 17,550 17,600 0 332 17,600 17,650 0 329 17,650 17,700 0 325 17,700 17,750 0 321 17,750 17,800 0 317 17,800 17,850 0 313 17,850 17,900 0 309 17,900 17,950 0 306 17,950 18,000 0 302 18,000 18,050 0 298 18,050 18,100 0 294 18,100 18,150 0 290 18,150 18,200 0 286 18,200 18,250 0 283 18,250 18,300 0 279 18,300 18,350 0 275 18,350 18,400 0 271 18,400 18,450 0 267 18,450 18,500 0 264 18,500 18,550 0 260 18,550 18,600 0 256 18,600 18,650 0 252 18,650 18,700 0 248 18,700 18,750 0 244 18,750 18,800 0 241 18,800 18,850 0 237 18,850 18,900 0 233 18,900 18,950 0 229 18,950 19,000 0 225 19,000 19,050 0 221 19,050 19,100 0 218 19,100 19,150 0 214 19,150 19,200 0 210 19,200 19,250 0 206 19,250 19,300 0 202 19,300 19,350 0 199 19,350 19,400 0 195 19,400 19,450 0 191 19,450 19,500 0 187 19,500 19,550 0 183 19,550 19,600 0 179 19,600 19,650 0 176 19,650 19,700 0 172 19,700 19,750 0 168 19,750 19,800 0 164 19,800 19,850 0 160 19,850 19,900 0 156 19,900 19,950 0 153 19,950 20,000 0 149 20,000 20,050 0 145 20,050 20,100 0 141 20,100 20,150 0 137 20,150 20,200 0 133 20,200 20,250 0 130 20,250 20,300 0 126 20,300 20,350 0 122 20,350 20,400 0 118 20,400 20,450 0 114 20,450 20,500 0 111 20,500 20,550 0 107 20,550 20,600 0 103 20,600 20,650 0 99 20,650 20,700 0 95 20,700 20,750 0 91 20,750 20,800 0 88 20,800 20,850 0 84 20,850 20,900 0 80 20,900 20,950 0 76 20,950 21,000 0 72 21,000 21,050 0 68 21,050 21,100 0 65 21,100 21,150 0 61 21,150 21,200 0 57 21,200 21,250 0 53 21,250 21,300 0 49 21,300 21,350 0 46 21,350 21,400 0 42 21,400 21,450 0 38 21,450 21,500 0 34 21,500 21,550 0 30 21,550 21,600 0 26 21,600 21,650 0 23 21,650 21,700 0 19 21,700 21,750 0 15 21,750 21,800 0 11 21,800 21,850 0 7 21,850 21,900 0 3 21,900 21,950 0 0 21,950 22,000 0 0 2021 EIC Table (continued) And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children And your filing status is – At least But less

than The amount to enter is: If the amount from the worksheet on page 3 is – Single, head of household, or qualifying widow(er) with no qualifying children Married filing jointly with no qualifying children