Form NYC-210, Claim for New York City School Tax Credit

What is Form NYC-210?

Form NYC-210, Claim for New York City School Tax Credit, is a New York State Department of Taxation and Finance form (the form cites Tax Law section 606(ggg)). Its own note says to use it only if you are not required to file a 2025 Form IT-201 or IT-203 and you lived in New York City for any part of 2025. The form above is the 2025 form. It has two pages: the claim on page 1 and, on page 2, when and where to file, private delivery services, the privacy notification and contact numbers. The instructions (NYC-210-I) are a separate document. For 2024 or 2023, use "Show form versions" above.

Who can claim the credit for 2025

• You lived in New York City. The instructions say you must have lived in NYC for all or part of 2025. The form counts these counties: Kings County (Brooklyn), Bronx, New York County (Manhattan), Richmond County (Staten Island), or Queens. If you did not live in any of them for all or part of the year, you do not qualify.
• You are not someone's dependent. The instructions say you cannot claim the credit if another taxpayer can claim you as a dependent on their federal return. On the form, a single filer, a married person filing a separate claim or a qualifying surviving spouse who answers Yes at line 1 stops there. A married couple filing a combined claim stops only if both line 1 and line 3 are Yes; the instructions say a combined claim may still be filed for the credit amount of the eligible spouse.
• Income. The Tax Department's New York City credits page (updated December 16, 2025) lists income of $250,000 or less among the conditions of this credit. The form and its instructions do not print an income limit. The 2025 instructions for Form IT-201 define income for this credit as federal adjusted gross income minus distributions from an individual retirement account or annuity that were included in it.
• You are not filing a New York State return. The instructions say that if you are filing Form IT-201 or IT-203 you claim and calculate the credit on that return and do not file Form NYC-210. The website puts it the same way: a person who files a New York State personal income tax return must claim the credit directly on the return, and a person who is not required to file one may still claim it.
• Refund into a NYS 529 account. The instructions say that if you choose direct deposit of your refund into a NYS 529 college savings account, you do not file Form NYC-210; you claim the credit on Form IT-201 or IT-203 (even if you are not otherwise required to file a New York State return) and attach Form IT-195.

How much the credit is

You do not compute the credit on the form: the instructions say that if you qualify, the Tax Department calculates the amount. The website describes the credit as refundable and gives it as up to $125 for married persons filing a joint return and for a qualifying surviving spouse, and up to $63 for all other taxpayers. The 2025 instructions include a chart to estimate the refund by months of NYC residence, with a note that the statutory amounts are rounded:

Months of NYC residence in 2025	Single, or married filing a separate claim	Married filing a combined claim, or qualifying surviving spouse
1	$5	$10
6	$31	$63
12	$63	$125

For line 2, the instructions count any period of more than one-half month as a full month and do not count a period of one-half month or less.

Deadlines, and claims for earlier years

2025 claim. The 2025 instructions say to file Form NYC-210 as soon as you can after January 1, 2026, and that you must file your 2025 claim no later than April 16, 2029.

Earlier years. The same instructions say that if you qualified to file Form NYC-210 for past years but failed to do so, you may still be able to receive the credit for those years, and give this table:

Year	Last date to file
2022	April 15, 2026
2023	April 15, 2027
2024	April 17, 2028

The 2022 date has passed. The Tax Department's Tax Bulletin TB-IT-840 (issued August 20, 2015) describes a case in which the period can run longer: the period of limitations to claim a credit or refund is suspended while an individual is unable to manage his or her financial affairs due to financial disability, as the bulletin defines it. The bulletin names Form NYC-210 among the credit claim forms it covers and says to write K2 at the top of the form and submit the proof it lists.

The Tax Department posts a separate Form NYC-210 for each year, and each year's form asks about that year (the 2024 form: "not required to file a 2024 Form IT-201 or IT-203"; the 2023 form likewise for 2023). The 2024 and 2023 forms are available under "Show form versions" above; read that year's instructions on the Tax Department's past-year forms pages, because the dates and conditions on this page are those of the 2025 form unless a year is named.

How to fill out Form NYC-210

The instructions say to print (black ink only; no red or other color ink or pencils) or type all X marks and other entries in the boxes and spaces provided, without dashes or slashes (the bank account number on line 6c is the exception: the instructions say to include hyphens there).

1. Names, dates of birth, Social Security numbers. The form says you must enter your date(s) of birth and Social Security number(s). If a taxpayer listed on the claim died after December 31, 2024, the instructions say to enter the date of death in that person's box (Taxpayer's date of death or Spouse's date of death); if you marked box d, Qualifying surviving spouse, decedent information is not required.
2. Addresses. Your mailing address, the county you lived in while in New York City, and the address where you lived in the city in 2025 if it is different from the mailing address (if it is the same, the instructions say to enter the word "same").
3. Type of claim. Mark an X in only one box: Single (a), Married filing a combined claim (b), Married but filing a separate claim (c), or Qualifying surviving spouse (d). The instructions treat you as married if, on the last day of 2025, you were married and living together, or married and living apart but not legally separated under a decree of divorce or separate maintenance; if your spouse died in 2025, you may file as married for that year. Married taxpayers file a combined claim to receive one credit amount, or each spouse files a separate claim to receive separate amounts. A qualifying surviving spouse must meet all of the conditions listed in the instructions, starting with a spouse who died in 2023 or 2024 and no remarriage before the end of 2025, and including a child, adopted child or stepchild whom you claimed, or could have claimed but for the exceptions the instructions list, as a dependent and who lived in your home for all of 2025 (temporary absences, such as for school, vacation or medical care, count as time lived in your home).
4. Lines 1 to 4. Whether you (line 1) and your spouse (line 3) can be claimed as a dependent on another taxpayer's 2025 federal return, and the number of months each of you lived in New York City during 2025 (lines 2 and 4). Lines 3 and 4 are for a combined claim. If your spouse died during 2025 and lived in NYC from January 1, 2025 until the time of death, the instructions say to enter 12 on line 4.
5. Lines 5 and 6, refund. Mark one choice: direct deposit or paper check. The instructions call direct deposit the fastest way to get the refund and say paper checks take weeks to process, print and mail; a paper check for a combined claim carries both names and both spouses must sign it. The Tax Department cannot deposit a refund to an account outside the U.S. and sends a check to the mailing address on the claim instead.
6. Signatures. The form says "Taxpayer(s) must sign here", with a line for the spouse's signature if the claim is joint. If you pay someone to prepare the form, the paid preparer must also sign it and complete the paid preparer's area; someone who prepares it without charge should not fill in that area.

Signing and sending the claim

By mail. Print the completed claim and sign it by hand. The 2025 form says to mail it to:

NYS TAX PROCESSING, PO BOX 15192, ALBANY NY 12212-5192

The 2024 and 2023 forms print the same address; check the form you are filing before you mail it. The Tax Department's instructions for the PDF forms on its website (updated April 21, 2022) say that even if a PDF file indicates that you may sign it electronically, the Tax Department does not accept this method, and that all forms must be signed by hand before being submitted.

Private delivery services. The form says that if you use one and later need to establish the date you filed, you cannot use the date it recorded unless the service has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance; the designated services are listed in the Tax Department's Publication 55, and the form says to see that publication for where to send the form. Publication 55 (1/26) says private delivery companies cannot make deliveries to PO Box addresses and gives this address for personal income tax forms:

NYS TAX DEPARTMENT, RPC – PIT, 90 COHOES AVE, GREEN ISLAND NY 12183

Electronic filing. The Tax Department's web page for Form NYC-210 (updated January 8, 2026) promotes e-filing a New York State income tax return through Free File and other e-file options and tells those "not ready to file electronically" to print the paper form. The form's own instructions describe mailing only. The Tax Department's e-file signature authorization for tax year 2025 (Form TR-579-IT) lists Form NYC-210 among the electronically filed forms that an electronic return originator (a tax professional who e-files) transmits. Unlike the paper claim, that authorization may be signed electronically: the Tax Department's memorandum TSB-M-20(1)C, (2)I (October 6, 2020) permits electronic signatures on TR-579s when the software provides electronic signature capability, the software and originator can verify the taxpayer's identity, and all other requirements of the memorandum are met. If you want to file electronically, see the options on that page or ask a preparer who e-files.

Questions. The form lists the Personal Income Tax Information Center at 518-457-5181.

Form NYC-210 resources

• Form NYC-210 (2025), Tax Department PDF
• Instructions for Form NYC-210 (2025), Tax Department PDF
• New York City credits, tax.ny.gov
• Form NYC-210 and e-file options, tax.ny.gov
• Publication 55, Designated Private Delivery Services, PDF
• Forms-user instructions, tax.ny.gov
• Tax Bulletin TB-IT-840, financial disability, tax.ny.gov
• 2024 personal income tax forms, tax.ny.gov
• 2023 personal income tax forms, tax.ny.gov