Special rules for married filing joint return (filing status ②)

If both spouses are full-year city residents, determine your credit using Table 1, filing status ②.

If both spouses are part-year city residents, determine your credit using Table 2, filing status ②. 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 New York State return (filing status ② ). 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 ② , 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 ③. The full-year city nonresident spouse may not claim the 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 ②.

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 ③, and determine the part-year city resident spouse’s credit using Table 2, filing status ③. Example: You and your spouse are filing a joint New York State income tax return (filing status ② ). 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 ③ ($63), and your spouse’s credit amount from Table 2, filing status ③ ($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 ③. The full-year city nonresident spouse may not take a credit.

Table 1 - Full-year New York City residents: New York City school tax credit table Filing status: If your income (see below) is: Your credit* is: Single, filing status ①, or Married filing separate return, filing status ③, or Head of household, filing status ④ $250,000 or less $63 Married filing joint return, filing status ② Qualifying surviving spouse, filing status ⑤ $250,000 or less $125

* The statutory credit amounts have been rounded.

Table 2 - Part-year New York City residents: New York City school tax credit proration chart Resident period (number of months) If your income (see below) is $250,000 or less, and Your filing status is ①, ③ or ④, your credit* is: Your filing status is ② or ⑤, your credit* is: 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.

Income , for purposes of determining your New York City school tax credit, means your federal adjusted gross income from Form IT-201, line 19, minus distributions from an individual retirement account and an individual retirement annuity, from Form IT-201, line 9, if they were included in your federal adjusted gross income.