Other common credits
College tuition credit or itemized deduction
Who is eligible?
You are entitled to this credit or deduction if:
- you were a full-year New York State resident,
- you, your spouse, or dependent (for whom you have taken an exemption) were an undergraduate student enrolled at or attended an institution of higher education and paid qualified tuition expenses, and
- the student is not claimed as a dependent on another person's tax return.
Qualified tuition expenses
Qualified tuition expenses include only tuition paid for the undergraduate enrollment or attendance of the student at an institution of higher education. This includes expenses paid from a qualified state tuition program (like New York's 529 College Savings Program).
Qualified tuition expenses do not include:
- tuition paid through scholarships or other financial aid that need not be repaid;
- amounts paid for room and board, and other similar personal or living expenses; or
- amounts paid for books, equipment, and activities, even if required by the school.
Amount of the credit or deduction
The credit can be as much as $400 per student. If it is more than the amount of New York State tax that you owe, you can claim a refund.
The maximum deduction is $10,000 for each eligible student. The college tuition itemized deduction may offer you a greater tax savings if you itemized deductions on your New York State return.
Use the worksheets in the instructions to compute your deduction and see if the credit or deduction is better for you. (See Form IT-272-I, Instructions for Form IT-272 Claim for College Tuition Credit or Itemized Deductions.)
What form do I file?
Nonresidents or part-year residents
If you are a New York State nonresident or part-year resident, you do not qualify for the college tuition credit. However, you may be eligible to claim the New York college tuition itemized deduction.
For more information on claiming the college tuition itemized deduction as a nonresident or part-year resident, see, Form IT-203-B, Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet, and its instructions.
Volunteer firefighters' and ambulance workers' credit
Who is eligible?
You are entitled to claim this credit if you:
- were an active volunteer firefighter or volunteer ambulance worker for all of the tax year, and
- were a resident of New York State for all of the tax year.
Note: You cannot claim this credit if you receive a real property tax exemption that relates to your volunteer service. However, if the property has multiple owners, the owner whose volunteer service was not the basis of the exemption may be eligible to claim the credit.
How much is the credit?
The credit amount is $200 ($400 for married filing joint taxpayers where both spouses are eligible). If the credit exceeds your tax for the year, any excess will be refunded without interest.
For additional information, see Form IT-245, Claim for Volunteer Firefighters' and Ambulance Workers' Credit.