Line 53: New York City nonrefundable credits

Can you claim the New York City unincorporated business tax (UBT) credit, the New York City accumulation distribution credit, or the part-year resident nonrefundable New York City child and dependent care credit? (See New York City credits )

If No , go to line 54.

If Yes , complete Section C of Form IT-201-ATT and enter the amount from Form IT-201-ATT, line 10 , on line 53.