Who can apply
You must qualify for and claim federal EITC and meet identification rules. The noncustodial-parent credit cannot also be claimed.
What help is available
The credit is generally30% of allowable federal EITC, reduced by household credit. Refundability differs by residency.
Documents to prepare
- Federal return and EITC calculation.
- Valid Social Security numbers for required people.
- Earned-income records, including self-employment books.
How to get started
Establish federal eligibility
Complete the federal return.
Complete IT-215
Use Tax Department guidance and correct-year instructions.
File state taxes
Include the credit form and retain supporting records.
After applying
Keep business evidence if self-employed; the department can request it.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Is it fully refundable for everyone?
Full-year residents:yes; other residency categories differ.
Is federal EITC required?
Yes.
Can I also claim the noncustodial-parent credit?
No.
Do self-employed filers need records?
Yes.
Sources and review
Content checked October 1, 2026 using New York earned income credit. Current eligibility and the final decision remain with the program.
Historical screenshots: source reference.