Spouses required to file separate New York State returns

Lines 15 and 16: If you filed a joint federal income tax return but are required to file separate New York State income tax returns because you were a full-year New York State resident and your spouse was a part-year resident or nonresident, either spouse may claim the credit and you may divide it in any manner you choose.

The spouse who is the New York State resident must complete Form IT-213 as follows:

Include both spouses’ names and SSNs, listing the resident spouse’s name and SSN first.

Enter 0 on line 15 if the part-year resident or nonresident spouse is claiming the entire line 14 amount.

Enter 0 on line 16 if the resident spouse is claiming the entire line 14 amount.

Submit a copy of Form IT-213, and, if applicable, a copy of Form IT-213-ATT , Child Information for Empire State Child Credit , with each spouse’s New York State income tax return. However, if you entered 0 on line 16, you do not need to submit a copy of Form IT-213 with your spouse’s part-year resident or nonresident Form IT-203 , Nonresident and Part-Year Resident Income Tax Return .