NYC TaxesMarch 15, 2025·6 min read

NYC Tax Credits You Are Probably Missing Out On

Tax credits directly reduce your tax bill dollar for dollar. Here are the most valuable NYC and New York State credits that many taxpayers overlook.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax or legal advice. Tax laws change frequently and vary by individual circumstance. Always consult a qualified tax professional before making financial decisions.

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Tax deductions reduce your taxable income. Tax credits reduce your actual tax bill dollar for dollar — making them far more powerful. Many NYC residents leave significant credits unclaimed every year simply because they do not know they exist.

The NYC School Tax Credit

New York City residents who are not dependent on another return may claim the NYC School Tax Credit. Single filers with income up to $250,000 can claim up to $63. While modest, it requires no additional effort beyond checking a box on your return.

The New York State Earned Income Credit

New York State offers an Earned Income Credit equal to 30% of the federal EITC. NYC residents get an additional city-level EITC of 10% of the federal credit. If you qualify for the federal EITC, you almost certainly qualify for the state and city credits as well.

The Child and Dependent Care Credit

New York State offers a refundable child and dependent care credit of 20% to 110% of the federal credit, depending on income. NYC families with childcare expenses should always claim both the federal and state versions.

The New York State College Tuition Credit

Families paying college tuition can claim a New York State credit of up to $400 per student. Alternatively, you can take a deduction of up to $10,000 per student. Run the numbers both ways to see which provides more benefit.

The Real Property Tax Credit

Lower-income NYC homeowners and renters may qualify for the Real Property Tax Credit on their New York State return. Renters who pay rent that is more than 6% of their income may qualify for a credit of up to $375.

The NYC Enhanced Real Property Tax Exemption

Homeowners 65 and older with limited income may qualify for the Senior Citizen Homeowners Exemption, which reduces the assessed value used to calculate property tax by up to 50%.

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