Form IT-215 at a glance
What it is: IT-215 is the Department of Taxation and Finance Claim for Earned Income Credit under New York State and New York City Tax Law, Section 606(d).
Where and when to file: Submit this form with Form IT-201 or IT-203.
A filled-in Form IT-215 example: a filer with no children claims the credit
How to fill out Form IT-215, box by box
Line 1
Line 1: Did you claim the federal earned income credit? If No, stop; you do not qualify for these credits.
Line 2: Is your investment income (see instructions) greater than $11,950? If Yes, stop; you do not qualify for these credits (checked November 8, 2026).
Line 3: Is your federal filing status Married filing separate and do you meet the requirements to be considered unmarried for the purposes of the earned income credit? Yes or No.
Line 4
Line 4: Did you claim qualifying children on your federal Schedule EIC? If No, continue with line 5. If Yes, in the 1st Child, 2nd Child and 3rd Child spaces, list up to three of the same children you claimed on federal Schedule EIC. If you claimed more than three, see instructions.
Full-time student*, Person with disability*: Mark an X in these boxes only if you checked Yes in the same box on your federal Schedule EIC (box 4a or 4b).
Line 5
Line 5: Is the IRS figuring your federal earned income credit (EIC) for you? If Yes, complete lines 6 through 9 (also lines 21, 23, and 24 if you are a part-year New York State resident, and line 28 if you are a part-year New York City resident). The Tax Department will calculate your New York State and, if applicable, your New York City earned income credit for you. If No, complete lines 6 through 17 (and lines 18 through 26 if you are a part-year New York State resident).
Wages, salaries, tips, etc. and Business income or loss
6 Wages, salaries, tips, etc., from Worksheet A line 3, in the instructions.
7 Earned income adjustments (see instructions) 8 Business income or loss (see instructions)
9 Enter your federal adjusted gross income (from Form IT-201, line 19, or Form IT-203, line 19, Federal amount column)
Amount of federal EIC claimed and Allowable New York State earned income credit
10 Amount of federal EIC claimed (from federal Form 1040, line 27a) 12 Tentative NYS EIC (multiply line 10 by line 11; see instructions)
13 Enter the amount from Worksheet B, line 5, on the back of this form 14 New York State household credit (from Form IT-201, line 40, or Form IT-203, line 39)
15 Enter the smaller of line 13 or line 14 16 Allowable New York State earned income credit (subtract line 15 from line 12; see instructions)
17 Complete only if you filed your federal return as Married filing joint, but are required to file your New York State return as Married filing separate return (see instructions).
Other situations on this form
You are a part-year New York State resident
Lines 18 through 26 apply only to part-year New York State residents claiming the New York State earned income credit.
18 Enter your New York State earned income credit (from line 16 or line 17)
19 Enter the amount from Form IT-203, line 42. If line 19 is equal to or more than line 18, stop. 20 Subtract line 19 from line 18
21 Enter the amount from Form IT-203-ATT, line 31 (If you do not have to file Form IT-203-ATT, leave blank and continue on line 22 below.) If Form IT-215, line 21, is equal to or more than Form IT-215, line 20, stop. Do not continue with this calculation. Enter the amount from line 20 above on Form IT-203-ATT, line 32. If Form IT-215, line 21, is less than Form IT-215, line 20, enter the amount from line 20 above on Form IT-203-ATT, line 32, and continue on line 22 below. 22 Subtract line 21 from line 20
24 Enter the amount from Form IT-203, line 19, Federal amount column. 25 Divide line 23 by line 24 (round the result to the fourth decimal place). This amount cannot exceed 100% (1.0000) (see instr.)
26 Multiply line 22 by line 25. Enter the result here and on Form IT-203-ATT, line 10
You are a New York City resident
27 Enter the amount from Worksheet C, here and on Form IT-201, line 70, or Form IT-203-ATT, line 11. Part-year New York City residents must also complete line 28 below.
28 Part-year New York City adjusted gross income Enter the amounts from Worksheet C, lines 6 and 7
You use Worksheet B
Worksheet B 1 New York State tax (from Form IT-201, line 39, or Form IT-203, line 38)
4 Add lines 2 and 3 5 Subtract line 4 from line 1 (if line 4 is more than line 1, enter 0). Enter here and on line 13 on the front of this form
Sources
[1] Form IT-215, Claim for Earned Income Credit, New York State Department of Taxation and Finance (the Official source link on this page).