New York – NYC-STC – New York City School Tax Credit

Table Of Contents

Article: 50500

Overview 

The New York City School (NYC-STC) is available to eligible New York State taxpayers who lived in New York City for any part of the tax year. It is a refundable credit intended to offset the local taxes imposed to help fund public schools in NYC. 

You may claim this credit by completing the NYC-STC section of Form IT-201 (full-year residents), IT-203 (nonresidents/part-year residents), or using Form NYC-210 (if you are not otherwise required to file a full return). 

Who Is Eligible for the Credit? 

You may qualify for the New York City School Tax Credit if: 

  • You lived in New York City (Bronx, Brooklyn, Manhattan, Queens, or Staten Island) for at least one day during the tax year, and 
  • Your federal adjusted gross income (FAGI) is $250,000 or less, and 
  • You are not claimed as a on someone else’s federal return. 

Credit amounts: 

  • $63 if you are married filing jointly or head of household. 
  • $15 if you are single, married filing separately, or a qualifying widow(er). 

How to Report 

  1. Navigate to the State Taxes section on the left-hand side of the screen. 
  1. Click the link: I’d like to see the forms I’ve filled out or search for a form. 
  1. In the dropdown menu, select New York. 
  1. Click on the IT Credits 100–200 Series tab. 
  1. Select IT201/203 or NYC-210 – New York City School Tax Credi to open the screen. 
  1. Enter all applicable information.  
  1. Click Save once complete. 

Additional Resources 

For further guidance, see: 2024 NYS Instructions for Form IT-201 (PDF) 

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