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14942: NY - EIC Forms IT-209 and IT-215


New York

What are some of the requirements for New York EIC?
 

New York has two separate forms relating to EIC. Form IT-215 is for claiming Earned Income Credit, which is used in most situations. Form IT-209 is used for claiming Earned Income Credit when you are the noncustodial parent.

New for 2016 (IT-209 and IT-215)

Effective for federal and New York State earned income credit (EIC) claims (including noncustodial EIC) filed after December 18, 2015, you must have a valid social security number (SSN) for you and each of your qualifying children by the due date of the return (including extensions).

Per the IT-209 instructions:

Form IT-209

"You may claim the noncustodial EIC only if you meet all of the following conditions for the tax year. You must

  • be a full-year New York State resident, 
  • be at least 18 years of age,
  • be a parent of a minor child (or children) with whom you do not reside,
  • have an order in effect for at least one-half of the tax year requiring you to make child support payments payable through a New York State Support Collection Unit (SCU) pursuant to Social Services Law section 111-h, and
  • have paid an amount in child support at least equal to the amount of current child support you were required to pay by all court orders"

For more details, see Form IT-209 instructions.

Additionally, your federal AGI from Form IT-201, line 19, must be less than $39,296.

If you are the noncustodial parent, you are required to fill out NY screen EIC.  Within the EIC screen, you are required to fill out the dependent information, eligibility verification questions and any other applicable information in the "Form IT-209 ONLY" section.

Form IT-215

Per the IT-215 instructions:

"To qualify for the New York State earned income credit (NYS EIC) you must have claimed the federal earned income credit.

To qualify for the New York City earned income credit (NYC EIC) you must:

  • have been a full-year or part-year resident of New York City; and
  • have claimed the federal earned income credit.

 ...

If you are a resident or part-year resident, you may qualify for a refund of any earned income credit in excess of your tax liability. Nonresidents of New York State do not qualify for a refund of the NYS EIC."

For more details, see Form IT-215 instructions.​​

If you qualify to file form IT-215 and NY note "NY Form IT-209 - NONCUSTODIAL EIC DISALLOWED" is generating, you need to either:

  • Delete the NY EIC screen, or
  • At the top of the NY EIC screen, choose the option to "Force IT-215 AND Suppress IT-209."

If filing Married Filing Separately (MFS), the NY EIC screen is required to have the dependent information filled out.​


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