209001190094
1 Were you a full-year resident of New York State? ....................................................................................... 1 Yes No
If No, stop; you do not qualify for this credit.
2 Were you age 18 or older as of December 31? ........................................................................................... 2 Yes No
If No, stop; you do not qualify for this credit.
3
Were you the parent of a child who did not reside with you and was under the age of 18 on December 31?
... 3 Yes No
If No, stop; you do not qualify for this credit.
If Yes, list up to three children who did not reside with you in the spaces below
(see instructions).
IT-209
Department of Taxation and Finance
Claim for Noncustodial Parent
New York State Earned Income Credit
New York State Earned Income Credit
New York City Earned Income Credit
Tax Law - Section 606(d-1)
4 Did you have a child support order payable through a New York State Support Collection
Unit (SCU) for at least one-half of the tax year? ...................................................................................... 4 Yes No
If No, stop; you do not qualify for this credit.
5 For the tax year, have you paid an amount in child support equal to or more than the amount due for
every order requiring you to make child support payments? ................................................................... 5 Yes No
If No, stop; you do not qualify for this credit.
6 Is your federal AGI from Form IT-201, line 19, less than $41,094? ............................................................. 6 Yes No
If No, stop; you do not qualify for this credit.
7 Do you (and your spouse if ling a joint return) have a Social Security number that allows you to
work or is valid for federal earned income tax purposes?
(see instructions) ............................................. 7 Yes No
If No, stop; you do not qualify for this credit, the NYS EIC, or the NYC EIC.
8 Is your federal ling status Married ling separately?.................................................................................. 8 Yes No
If Yes, stop; you do not qualify for this credit, the NYS EIC, or the NYC EIC.
9 Are you ling federal Form 2555 (relating to foreign earned income)? ....................................................... 9 Yes No
If Yes, stop; you do not qualify for this credit, the NYS EIC, or the NYC EIC.
10 Is your investment income greater than $3,600?
(see instructions) .............................................................. 10 Yes No
If Yes, stop; you do not qualify for this credit, the NYS EIC, or the NYC EIC.
The noncustodial parent New York State earned income credit (noncustodial EIC) may be claimed instead of the New York State
earned income credit (NYS EIC). If you claimed a federal earned income credit, compute both the noncustodial EIC (Schedule A) and
the NYS EIC (Schedule B) on Form IT-209 to determine which credit is more benecial to you. You cannot claim both the noncustodial
EIC and the NYS EIC.
Part 1 – Eligibility
If you answer No to any question on lines 1 through 6, you do not qualify for the noncustodial EIC. However, if you claimed a federal EIC, you
may be eligible to claim the New York State earned income credit on Form IT-215, Claim for Earned Income Credit. See instructions.
Schedule A – Noncustodial parent New York State earned income credit (noncustodial EIC)
Submit this form with Form IT-201.
Name(s) as shown on return Your Social Security number
Social Security
number
Relationship
Date of birth
(mmddyyyy)
First name MI SuxLast name
209002190094
Page 2 of 4 IT-209 (2019)
11 Have you already led your New York State income tax return?................................................................. 11 Yes No
If Yes, you must le an amended return to claim this credit, the NYS EIC, or NYC EIC.
12
Do you want the Tax Department to compute your noncustodial EIC and NYS EIC and give you the
greater of the two?
....................................................................................................................................
12 Yes No
If Yes, complete lines 13 through 17 (also complete lines 33 and 34 if you claimed the federal EIC,
and lines 46 and 47 if you are a New York City part-year resident).
If No, complete lines 13 through 32 (also complete lines 33 through 43 if you claimed the federal EIC,
and lines 44 through 47 if you are a New York City resident or part-year resident).
13 Wages, salaries, tips, etc. from Worksheet A, line 5, on page 2 of the instructions ............................. 13
.00
14 Earned income adjustments (see instructions) .......................................................................................... 14 .00
15 Business income or loss from Worksheet B, line 4, on page 2 of the instructions ............................... 15 .00
Part 2 – Claiming the credit
Part 3 – Earned income
Credit computed at 20% of federal EIC with one qualifying child
18 Find the line 16 amount (Total earned income) in the noncustodial EIC tables
(beginning on page 4 of the instructions), and enter the amount from column a ............................. 18
.00
19 Are the amounts on lines 16 and 17 the same? ........................................................................................... 19 Yes No
If Yes, skip lines 20 and 21, and enter the line 18 amount on line 22.
If No, continue on line 20.
20 Is the amount on line 17 less than $19,050? ................................................................................................ 20 Yes No
If Yes, skip line 21, and enter the line 18 amount on line 22.
If No, continue on line 21.
21 Find the line 17 amount in the noncustodial EIC tables (beginning on page 4 of the instructions),
and enter the amount from column a ................................................................................................ 21
.00
22 Enter the amount from line 18 or line 21, whichever is less .................................................................. 22 .00
23 Noncustodial EIC rate 20% (.20) ........................................................................................................... 23 .20
24 Noncustodial EIC
(multiply line 22 by line 23) ............................................................................................. 24 .00
Credit computed at 2.5 times the federal EIC without a qualifying child
25 Find the line 16 amount (Total earned income) in the noncustodial EIC tables (beginning on page 4
of the instructions).
(If your NYS ling status is , Married ling joint return, enter the amount from
column c. All other ling statuses, enter the amount from column b.) .......................................................... 25 .00
26 Are the amounts on lines 16 and 17 the same? ......................................................................................... 26 Yes No
If Yes, skip lines 27 and 28, and enter the line 25 amount on line 29.
If No, continue on line 27.
Part 4 – Credit computation
16 Total earned income (If line 15 is a prot, subtract line 14 from line 13, and then add line 15. If line 15 is
a loss, subtract line 14 from line 13, and then subtract line 15.) ................................................................... 16 .00
If line 16 is zero or less, stop; you do not qualify for this credit.
17 Enter your federal AGI from Form IT-201, line 19 .................................................................................. 17
.00
Employer identication number (see instr.)
The amount on line 15 is a (mark an X in one box): ................................... prot -or- loss
Whole dollars only
209003190094
33 Did you claim the federal EIC? .................................................................................................................... 33 Yes No
If No, stop; you do not qualify for the NYS EIC
(see the line 32 instructions)
If Yes, continue on line 34.
34 Did you claim qualifying children on your federal Schedule EIC? .............................................................. 34 Yes No
If No, continue on line 35.
If Yes, in the spaces below, list up to three of the same children you claimed on federal Schedule EIC.
Note: The children listed below must not be the same children as those you listed at line 3 on page 1.
IT-209 (2019) Page 3 of 4
Schedule B – New York State earned income credit (NYS EIC)
*
Mark an X in these boxes only if you checked Yes in the same box on your federal Schedule EIC (box 4a or 4b).
35 Amount of federal EIC claimed (from federal Form 1040, line 18a) ............................................................. 35 .00
36 NYS EIC rate 30% (.30) ....................................................................................................................... 36 .30
37 Tentative NYS EIC
(multiply line 35 by line 36) ........................................................................................... 37 .00
38 Complete lines 38a through 38e, and enter the line 38e amount on line 38 .......................................... 38 .00
38a Amount from Form IT-201, line 39 ................................................
38a
.00
38b Resident credit (see instructions) .....................................................
38b
.00
38c Accumulation distribution credit (see instructions) ...........................
38c
.00
38d Add lines 38b and 38c ...................................................................
38d
.00
38e Subtract line 38d from line 38a (if line 38d is more than line 38a,
enter 0 ; also enter this amount on line 38 above) ..............................
38e
.00
Part 4 – Credit computation (continued)
27
Is the amount on line 17 less than $8,650 ($14,450 if your ling status is , Married ling joint return) ?
..... 27 Yes No
If Yes, skip line 28, and enter the line 25 amount on line 29.
If No, continue on line 28.
28 Find the line 17 amount in the noncustodial EIC tables (beginning on page 4 of the instructions).
(If your NYS ling status is , Married ling joint return, enter the amount from column c.
All other ling statuses, enter the amount from column b.)...........................................................................
28 .00
29 Enter the amount from line 25 or line 28, whichever is less .................................................................. 29 .00
30 Noncustodial EIC factor (2.5) ................................................................................................................. 30
2
.50
31 Noncustodial EIC calculation
(multiply line 29 by line 30) .......................................................................... 31 .00
32 Noncustodial EIC (enter the greater of line 24 or line 31; see instructions) ..................................................... 32 .00
Your Social Security number
First name MI Last name Sux Relationship
First name MI Last name Sux Relationship
First name MI Last name Sux Relationship
Social Security number Date of birth
(mmddyyyy)
Social Security number Date of birth (mmddyyyy)
Social Security number Date of birth (mmddyyyy)
No. of months
lived with you
No. of months
lived with you
No. of months
lived with you
Full-time
student*
Full-time
student*
Full-time
student*
Person with
disability*
Person with
disability*
Person with
disability*
1st
Child
2nd
Child
3rd
Child
209004190094
44
Were you a resident of New York City?
........................................................................................................ 44 Yes No
If No, stop; you do not qualify for the NYC EIC.
45 New York City EIC: Enter amount from Worksheet C on page 3 in the instructions
here and on Form IT-201, line 70. Part-year New York City residents must also
complete lines 46 and 47 below.......................................................................................................... 45
.00
46 Part-year New York City AGI: Enter the amount from Worksheet C, line 7 ...........................................
46
.00
47 Part-year New York City AGI: Enter the amount from Worksheet C, line 6 ...........................................
47
.00
Page 4 of 4 IT-209 (2019)
Caution: You must be a full-year or part-year New York City resident and have
claimed the federal EIC to claim the NYC EIC.
39 Enter the amount from line 38 on page 3 .............................................................................................. 39 .00
40 New York State household credit (from Form IT-201, line 40) ............................................................... 40 .00
41 Enter the amount from line 39 or line 40, whichever is less .................................................................. 41 .00
42 Allowable NYS EIC (subtract line 41 from line 37) ..................................................................................... 42 .00
43 Noncustodial EIC (enter the amount from line 32) ...................................................................................... 43 .00
You can only claim the NYS EIC from line 42 or the noncustodial EIC from line 43. You cannot
claim both.
If line 42 is greater than line 43, enter the line 42 amount on Form IT-201, line 65.
If line 43 is greater than line 42, enter the line 43 amount on Form IT-201, line 66.
Schedule C –
New York City earned income credit (NYC EIC) for NYC full-year and part-year residents
Schedule B – New York State earned income credit (continued)