Joint returns

If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2023, do not enter an amount here. See the instructions for line 51.

Filing status ① only (Single): Use New York City household credit table 4 .

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

Filing status ③ only (Married filing separate return): Use New York City household credit table 6 .

New York City household credit table 4—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 48: $ (see Note 2 ) $10,000 $15 10,000 12,500 10 12,500 No credit is allowed; do not make an entry on Form IT-201, line 48.

New York City household credit table 5—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 48: $ (see Note 2 ) $15,000 $30 60 90 120 150 180 210 30 15,000 17,500 25 50 75 100 125 150 175 25 17,500 20,000 15 30 45 60 75 90 105 15 20,000 22,500 10 20 30 40 50 60 70 10 22,500 No credit is allowed; do not make an entry on Form IT-201, line 48.

New York City household credit table 6 (see Note 5 )—Filing status ③ only (Married filing separate return) If your federal adjusted gross income (see Note 4 ) total from both returns 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 48: $ (see Note 2 ) $15,000 $15 30 45 60 75 90 105 15 15,000 17,500 13 25 38 50 63 75 88 13 17,500 20,000 8 15 23 30 38 45 53 8 20,000 22,500 5 10 15 20 25 30 35 5 22,500 No credit is allowed; do not make an entry on Form IT-201, line 48

Use these notes for New York City household credit tables 4 through 6

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 (see Entering whole dollar amounts ).