Drake Tax - NY: EIC Forms IT-2099 and IT-215
Article #: 14942
Last Updated: October 21, 2024
New York has two separate forms relating to EIC.
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Form IT-215 is for claiming Earned Income Credit, which is used in most situations.
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Form IT-209 is used for claiming Earned Income Credit when the taxpayer is the noncustodial parent.
In order to qualify for New York earned income credit (EIC) claims (including noncustodial EIC), the taxpayer and each qualifying child must have a valid social security number (SSN) by the due date of the return (including extensions).
Important Thresholds and amounts used in the calculation of this credit are based on a recomputed federal adjusted gross income (FAGI), NYAGI. For more information, review Form IT-209 instructions or Form IT-215 instructions.
Form IT-215
Generally, if the taxpayer claimed federal EIC, they are also eligible for the NY state EIC.
If the taxpayer qualifies to file form IT-215 and NY note "NY Form IT-209 - NONCUSTODIAL EIC DISALLOWED" is generating, either:
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Delete the NY EIC screen
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Choose option 2 Force IT-215 AND Suppress IT-209 at the top of NY screen EIC > Indicate which form to print or suppress.
If filing Married Filing Separately (MFS) on NY, complete the dependent information section on NY screen EIC.
Form IT-209
If the taxpayer is the noncustodial parent, complete NY screen EIC by entering the dependent information, eligibility verification questions and any other applicable information in the Form IT-209 ONLY section. See the IT-209 instructions for eligibility guidelines.