Line 40: New York State household credit

If you marked the Yes box at item C on the front of Form IT-201, you do not qualify for this credit. Continue with line 41.

If you marked No , use the appropriate table (1, 2, or 3) and the notes below to determine the amount to enter on line 40.

Filing status ① only (Single): Use New York State household credit table 1 .

Filing status ② , ④ , and ⑤: Use New York State household credit table 2 .

Filing status ③ only (Married filing separate return): Use New York State household credit table 3 .

New York State household credit table 1—Filing status ① only (Single) If your federal adjusted gross income (see Note 1 ) is over: but not over enter on Form IT-201, line 40: $ (see Note 2 ) $5,000 $75 5,000 6,000 60 6,000 7,000 50 7,000 20,000 45 20,000 25,000 40 25,000 28,000 20 28,000 No credit is allowed; do not make an entry on Form IT-201, line 40.

New York State household credit table 2—Filing status ②, ④, and ⑤ If your federal adjusted gross income (see Note 1 ) is: And the number of dependents listed on Form IT-201, item H, plus one for you (and one for your spouse if Married filing joint return ) is: Over but not over 1 2 3 4 5 6 7 over 7 (see Note 3 ) Enter on Form IT-201, line 40: $ (see Note 2 ) $5,000 $90 105 120 135 150 165 180 15 5,000 6,000 75 90 105 120 135 150 165 15 6,000 7,000 65 80 95 110 125 140 155 15 7,000 20,000 60 75 90 105 120 135 150 15 20,000 22,000 60 70 80 90 100 110 120 10 22,000 25,000 50 60 70 80 90 100 110 10 25,000 28,000 40 45 50 55 60 65 70 5 28,000 32,000 20 25 30 35 40 45 50 5 32,000 No credit is allowed; do not make an entry on Form IT-201, line 40

New York State household credit table 3 (see Note 5 )—Filing status ③ only (Married filing separate return) If your federal adjusted gross income (see Note 4 ) is: And the number of dependents (from both returns) listed on Form IT-201, item H (Form IT-203, item I), plus one for you and one for your spouse is: Over but not over 1 2 3 4 5 6 7 over 7 (see Note 3 ) Enter on Form IT-201, line 40: $ (see Note 2 ) $5,000 $45 53 60 68 75 83 90 8 5,000 6,000 38 45 53 60 68 75 83 8 6,000 7,000 33 40 48 55 63 70 78 8 7,000 20,000 30 38 45 53 60 68 75 8 20,000 22,000 30 35 40 45 50 55 60 5 22,000 25,000 25 30 35 40 45 50 55 5 25,000 28,000 20 23 25 28 30 33 35 3 28,000 32,000 10 13 15 18 20 23 25 3 32,000 No credit is allowed; do not make an entry on Form IT-201, line 40

Use these notes for New York State household credit tables 1 through 3

Note 1 For most taxpayers, federal adjusted gross income is the amount from Form IT-201, line 19 . However, if on Form IT-201 you entered special condition code A6 (for Build America Bond interest), your federal adjusted gross income is the line 19 amount minus any Build America Bond interest that was included in the line 19 amount.

Note 2 This amount could be 0 or a negative amount.

Note 3 For each individual over 7, add the amount in this column to the column 7 amount.

Note 4 For most taxpayers, federal adjusted gross income is the amount from Form IT-201, line 19 (or Form IT-203, line 19, Federal amount column). However, if on your New York State return(s) you or your spouse entered special condition code A6 (for Build America Bond interest), federal adjusted gross income is the line 19 amount minus any Build America Bond interest that was included in the line 19 amount. If your spouse was not required to file a New York State return, use your spouse’s federal adjusted gross income as reported on their federal return (minus any Build America Bond interest included in that amount).

Note 5 The credit amounts have been rounded.