Item H

Enter the required information for each dependent you claimed on federal Form 1040. Also enter the required information for any dependent 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 seven dependents and are filing a paper return, attach a separate piece of paper marked Form IT-201: Item H continued to your return with:

your name and Social Security number at the top, and

the required information for each additional dependent.

Note: If you are married filing a joint federal return but are required to file separate returns for New York State, complete item H as if you filed separate federal returns. For more information about filling separate returns, see Filing status .