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 69a.

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 ①, ③, ④, or ⑤ (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.