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Department of Taxation and Finance

Claim of Right Credit

You're entitled to this refundable credit if:
  • You paid New York State, New York City, or Yonkers tax, or metropolitan commuter transportation mobility tax (MCTMT) on claim of right income. Claim of right income is income that you reported on a prior year's tax return, but had to repay because the income was paid to you in error.
  • You're taking a federal claim of right credit on your federal return. (If you're taking the federal deduction instead of the federal credit, you cannot claim a credit for New York State, New York City, Yonkers, or MCTMT.)

How much is the credit?

The credit amount is the difference between the New York State, New York City, or Yonkers tax, or MCTMT you paid on the prior year's return, and the tax that you would have paid if you hadn't included the claim of right income on that return.

For additional information on claiming this credit, see Form IT-257, Claim of Right Credit.