Important: If you are claiming the college tuition credit or the college tuition itemized deduction, you must submit Form IT-272 with your return.
Resident all year? If No, stop; you do not qualify for the college tuition credit. However, you may qualify for the college tuition itemized deduction.
Part 2: Enter the lesser of line 3 or line 4. This is your college tuition credit.
Part 3: Multiply line 6 by 4% (0.04). This is your college tuition credit.
Itemized deduction election: Mark an X in this box only if you elect to claim the college tuition itemized deduction.
Note: If you are married and filing separate New York State returns, you must also enter your spouse's name and Social Security number.
| Question | Answer |
|---|---|
| Form Name | Form IT-272 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 47 |
| Avg. time to fill out | 8 min |
| Edition | 2025 |
| Issuing agency | New York State Department of Taxation and Finance |
| Submit with | Form IT-201 |
| Matches the agency's file | Yes, checked October 1, 2026 |
| Other names | IT-272, IT272, IT 272, Form IT-272, New York IT-272, IT-272 instructions |
| Official source | Form IT-272 (Rev 2025), New York State Department of Taxation and Finance |