Line 69a - New York City school tax credit (rate reduction amount) (New York City 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, or your income (see below) is more than $500,000, 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.