How to Fill Out Form NYC-210

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

Form NYC-210 example filled out, example: a single filer claims the school tax credit
Ana Sample, single, files Form NYC-210 for the 2025 school tax credit. She is a teacher, lived in New York City all 12 months and takes a paper check. The picture shows the filled page 1, and its names and figures are sample values. No other taxpayer claims her as a dependent, so line 1 is No. Line 2 is 12 because she lived in New York City for all of 2025. She files as single, so the spouse boxes in Your name, date of birth and Social Security number stay empty, and lines 3 and 4 stay empty. She marks the paper check by hand after printing. The picture shows page 1 only. Direct deposit stays empty because she does not use direct deposit. Nothing goes in Address of New York City residence that qualifies you for this credit because it matches her mailing address. Nothing goes in Decedent information because neither taxpayer died. She marks No under Third-party designee?, so the designee boxes stay empty. Paid preparer must complete is left blank because no paid preparer helped her. She signs by hand after printing on February 15, 2026, and the daytime phone number and email stay empty because she gives none.

How to fill out Form NYC-210, box by box

Your name, date of birth and Social Security number

Form NYC-210 example filled out, your name, date of birth and Social Security number

Enter your first name, MI, last name, date of birth (mmddyyyy) and Social Security number. For a combined claim, enter spouse's name in the Spouse's boxes: first name, MI, last name, date of birth (mmddyyyy) and Social Security number. You must enter your date(s) of birth and Social Security number(s).

Mailing address and NYS county of residence

Form NYC-210 example filled out, mailing address and NYS county of residence

Enter your Mailing address (number and street or PO Box), Apartment number, City, village, or post office, State, ZIP code, Country and NYS county of residence while living in NY City.

Address of New York City residence that qualifies you for this credit

Form NYC-210 example filled out, address of New York City residence that qualifies you for this credit

Enter the Address of New York City residence that qualifies you for this credit, if different from the Mailing address (number and street or PO Box): Apartment number, City, State and ZIP code.

Decedent information

Form NYC-210 example filled out, decedent information

Under Decedent information, enter the Taxpayer's date of death (mmddyyyy) and the Spouse's date of death (mmddyyyy).

Type of claim

Form NYC-210 example filled out, 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

Form NYC-210 example filled out, 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

Form NYC-210 example filled out, 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?

Form NYC-210 example filled out, third-party designee?

Under Third-party designee?, mark Yes or No. The designee boxes are Print designee's name, Designee's phone number, Personal identification number (PIN) and Email.

Paid preparer must complete

Form NYC-210 example filled out, paid preparer must complete

A paid preparer must complete Preparer's NYTPRIN, NYTPRIN excl. code, Preparer's signature, Preparer's printed name, Firm's name (or yours, if self-employed), Preparer's PTIN or SSN, Address, Employer identification number and Email.

Taxpayer(s) must sign here

Form NYC-210 example filled out, taxpayer(s) must sign here

Taxpayer(s) must sign here: Your signature, Your occupation, Spouse's signature and occupation (if joint claim), Date, Daytime phone number and Email.

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).

Form NYC-210 PDF Details

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.

Counties: 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.

When to file: file your claim as soon as you can after January 1, 2026.

Refund choice: you must mark an X in only one box at line 5 to indicate your refund choice.

Line 1: 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.

Lines 1 and 3: if you marked an X in the Yes box at both lines 1 and 3, stop; you do not qualify for this credit.

QuestionAnswer
Form Name Form NYC-210
Form Length 2 pages
Fillable? Yes
Fillable fields 56
Avg. time to fill out 10 min
Other names NYC-210, NYC 210, Form NYC-210, NYC210, Claim for New York City School Tax Credit
Edition2025
Issuing agencyDepartment of Taxation and Finance
Where to sendNYS Tax Processing, PO Box 15192, Albany NY 12212-5192
Matches the agency's fileYes, checked October 24, 2026
Official sourceForm NYC-210 (Rev 2025), New York State Department of Taxation and Finance