Ordering of personal income tax credits

When claiming personal income tax credits, apply them in the following order:

New York State and New York City household credit
Credits that cannot be carried over or refunded
Credits that can be carried over for a limited duration
Credits that can be carried over for an unlimited duration
Refundable credits

Credits that cannot be carried over or refunded

IT-112.1 New York State Resident Credit Against Separate Tax on Lump-Sum Distributions
IT-112-C New York State Resident Credit for Taxes Paid to a Province of Canada
IT 112-R New York State Resident Credit
IT-215 Earned income credit (nonresidents)
IT-216 Child and dependent care credit (nonresidents)
IT-219 New York City unincorporated business tax
IT-228 Contributions to certain funds credit
IT-250 Credit for purchase of an automated external defibrillator
IT-604 QEZE tax reduction credit
New York State and New York City accumulation distribution credit (on IT-201-ATT)

Credits that can be carried over for a limited duration

IT-212 Investment credit
IT-212-ATT Historic barn rehabilitation credit and Employment incentive credit
IT-252 Investment tax credit for the financial services industry
IT-252 Employment incentive credit for the financial services industry
IT-255 Solar energy system equipment credit
IT-267 Geothermal energy systems credit
IT-643 Hire a veteran credit
IT-644 Workers with disabilities tax credit

Credits that can be carried over for an unlimited duration

DTF-622 QETC capital tax credit
DTF-624 Low-income housing credit
DTF-630 Claim for green building credit
IT-226 Employer compensation expense program wage credit
IT-236 Credit for taxicabs and livery service vehicles accessible to persons with disabilities
IT-237 Claim of historic homeownership rehabilitation credit (greater than $60,000 in NYAGI)
IT-238 Rehabilitation of historic properties credit
IT-239 Credit for taxicabs and livery service vehicles accessible to persons with disabilities
IT-249 Long-term care insurance credit
IT-251 Employment of persons with disabilities
IT-253 Alternative fuels credit
IT-256 Special additional mortgage recording tax credit (prior year's credit amount)
IT-501 Temporary deferral nonrefundable payout credit
IT-601 EZ wage tax credit
IT-601 ZEA wage tax credit
IT-602 EZ capital tax credit
IT-603 EZ investment tax credit
IT-603 EZ employment incentive credit
IT-605 EZ investment tax credit for the financial services industry
IT-605 EZ employment incentive credit for the financial services industry
IT-637 Alternative fuels and electric vehicle recharging property credit
Residential fuel oil storage tank credit carryover (on IT-201-ATT)
Solar and wind energy credit carryover (on IT-201-ATT)

Refundable credits

DTF-621 QETC employment credit
IT-209 Noncustodial parent New York State earned income credit
IT-212 Investment tax credit (eligible farmers and new businesses only)
IT-212-ATT Historic barn rehabilitation credit and Employment incentive credit (new businesses only)
IT-213 Empire State child credit
IT-214 Real property tax credit
IT-215 Earned income credit (full-year residents/part-year residents - partially refundable)
IT-216 Child and dependent care credit (full-year residents/part-year residents - partially refundable)
IT-217 Farmers’ school tax credit
IT-229 Real property tax relief credit
IT-237 Historic homeownership rehabilitation credit (less than $60,000 in NYAGI)
IT-238 Rehabilitation of historic properties credit
IT-241 Clean heating fuel credit
IT-242 Conservation easement tax credit
IT-245 Volunteer firefighters’ and ambulance workers’ credit
IT-246 Empire State commercial production credit (50% excess refundable/ remainder carryover and refundable year two)
IT-248 Empire State film production credit
IT-256 Special additional mortgage recording tax credit (current year's credit amount)
IT-257 Claim of right credit
IT-258 Nursing home assessment credit
IT-261 Empire State film post-production credit (50% excess refundable/ remainder carryover and refundable year two)
IT-272 College tuition credit
IT-606 QEZE credit for real property taxes
IT-607 Excelsior jobs program tax credit
IT-611, IT-611.1, IT-611.2 Brownfield redevelopment tax credit
IT-612 Remediated brownfield credit for real property taxes
IT-613 Environmental remediation insurance credit
IT-631 Security officer training tax credit
IT-633 Economic transformation and facility redevelopment program tax credit
IT-634 Empire State jobs retention program credit
IT-635 New York youth jobs program tax credit
IT-636 Alcoholic beverage production credit
IT-638 START-UP NY tax elimination credit
IT-640 START-UP NY telecommunication services excise tax credit
IT-641 Manufacturer’s real property tax credit
IT-642 Empire State musical and theatrical production credit
IT-646 Employee training incentive program tax credit
IT-647 Farm workforce retention credit
IT-648 Life sciences research and development tax credit
IT-649 Farm donations to food pantries credit
IT-650 Empire State apprenticeship tax credit
IT-651 Recovery tax credit
IT-652 Employer-provided childcare credit
IT-653 Pass through entity tax credit
IT-654 New York City musical and theatrical production tax credit
IT-656 Grade number 6 heating oil conversion credit
IT-657 COVID-19 capital costs credit
IT-660 Empire State digital gaming media production credit
IT-661 Farm employer overtime credit
IT-662 Child care creation and expansion credit
IT-663 Commercial security credit
New York City school tax credit (on IT-201)

Updated: December 4, 2024