Article: 50500
Overview
The New York City School Tax Credit (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 dependent 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
- Navigate to the State Taxes section on the left-hand side of the screen.
- Click the link: I’d like to see the forms I’ve filled out or search for a form.
- In the dropdown menu, select New York.
- Click on the IT Credits 100–200 Series tab.
- Select IT201/203 or NYC-210 – New York City School Tax Credi to open the screen.
- Enter all applicable information.
- Click Save once complete.
Additional Resources
For further guidance, see: 2024 NYS Instructions for Form IT-201 (PDF)