Form NYC-210 at a glance
What it is: Form NYC-210 is the Department of Taxation and Finance Claim for New York City School Tax Credit under Tax Law Section 606(ggg).
Where and when to file: When and where to file Form NYC-210: File your claim as soon as you can after January 1, 2026.
Use this form only if you are not required to file a 2025 Form IT-201 or IT-203, and you lived in New York City for any part of 2025.
You lived in New York City if you lived in any of the following counties during 2025: Kings County (Brooklyn), Bronx, New York County (Manhattan), Richmond County (Staten Island), or Queens.
If you did not live in any of these counties for all or part of the year, stop; you do not qualify for this credit.
A filled-in Form NYC-210 example: a single filer claims the school tax credit

How to fill out Form NYC-210, box by box
Mailing address and NYS county of residence
Address of New York City residence that qualifies you for this credit
Decedent information
Type of claim

Mark an X in one box for the type of claim: a Single (complete lines 1, 2, and 5); b Married filing a combined claim (complete lines 1 through 5); c Married but filing a separate claim (complete lines 1, 2, and 5); d Qualifying surviving spouse (you must meet all of the conditions outlined in the instr., including having a dependent child; complete lines 1, 2, and 5).
Lines 1 to 4: dependents and months in New York City

At line 1, mark Yes or No: can you be claimed as a dependent on another taxpayer's 2025 federal return?
If you marked an X in box a, c, or d and marked the Yes box at line 1, stop; you do not qualify for the credit. All other filers continue with line 2.
At line 2, enter in the box the number of months during 2025 that you lived in New York City.
If you marked an X in box b, continue with line 3. All other filers continue with line 5.
At line 3, mark Yes or No: can your spouse be claimed as a dependent on another taxpayer's 2025 federal return?
If you marked an X in the Yes box at both lines 1 and 3, stop; you do not qualify for this credit. All other filers continue with line 4.
At line 4, enter in the box the number of months during 2025 your spouse lived in New York City.
Lines 5 and 6: refund choice and direct deposit

At line 5, mark one refund choice: direct deposit (fill in line 6) or paper check.
At line 6, complete the following to have your refund deposited directly to your bank account. If the funds for your refund would go to an account outside the U.S., mark an X in the box on line 6.
At line 6a, the account type is checking or savings under Personal, or checking or savings under Business.
Enter the Routing number at line 6b and the Account number at line 6c.
Third-party designee?
Paid preparer must complete
Common questions about Form NYC-210
Where do I file it?
Mail your claim to: NYS TAX PROCESSING PO BOX 15192 ALBANY NY 12212-5192. If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment.
Sources
[1] Form NYC-210 (2025), Claim for New York City School Tax Credit, New York State Department of Taxation and Finance (the Official source link on this page).







