Line 70: New York City earned income credit (New York City residents only)

Did you claim the federal earned income credit for 2023 on your federal return, or could you have claimed it based on your federal adjusted gross income?

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 the instructions for Form IT-209 .