Instructions For Form It-215 - Claim For Earned Income Tax Credit - New York State Department Of Taxation And Finance - 1998

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New York State Department of Taxation and Finance
IT-215-I
Instructions for Form IT-215
Claim for Earned Income Tax Credit
General Information
Line Instructions for
was born before 1979 and was permanently
disabled during any part of 1998. Place an X
All Filers
Who Qualifies
in this box only if you put a checkmark in the
Yes box on your 1998 federal schedule EIC,
To qualify for the New York State earned
All resident, nonresident, and part-year
line 3b.
income credit you must:
resident filers complete lines 1 through 17
- have claimed the federal earned income
Line 6 — This amount can be found on the
as applicable. (Form IT-100 filers - Do not file
credit for tax year 1998; and
appropriate line of the federal return you
Form IT-215 unless you have already filed
- file (or have filed) a New York State return
your Form IT-100 for 1998.)
filed. Amounts paid to inmates in penal
for 1998.
institutions for their work and certain
All part-year resident filers must also
subsidized wages paid to individuals
If you are a resident or part-year resident,
complete lines 18 through 26.
employed under a state workfare program are
you may qualify for a refund of any earned
not earned income for purposes of the
income credit in excess of your New York
Line 1 — You must have claimed the federal
earned income credit. If the total amount
State tax liability. Nonresidents do not qualify
earned income credit for 1998 in order to
reported on your federal return
for a refund of the New York State earned
claim the New York State earned income
(Form 1040EZ, line 1, 1040A, line 7, 1040,
income credit.
credit.
line 7) includes either of these incomes,
How to Claim the Credit
subtract that income from the amount
Line 2 — You cannot claim the New York
reported on your federal return and enter the
In order to claim the New York State earned
State earned income credit if your investment
result on Form 215, line 6. Also print PRI (for
income credit you must:
income is more than $2,300. For most people,
prison wages) or WOR (for workfare wages),
- complete Form IT-215 using the information
investment income is the total amount of:
and the amount subtracted, in the space to
from your federal return, worksheets, and, if
- taxable interest (from line 8a of federal
the left of the line 6 amount column.
applicable, federal Schedule EIC; or
Form 1040 or 1040A);
- if you file the IT-100 return, complete the
- tax-exempt interest (from line 8b of federal
Lines 7, 8, and 9 — If you received a taxable
Claim for Earned Income Credit for IT-100
Form 1040 or 1040A);
scholarship or fellowship that was not
Filers on the back of the return.
reported on a federal Form W-2, or had
- ordinary dividends income (from line 9 of
Filling in Your Claim Form
nontaxable earned income or business
federal Form 1040 or 1040A); and
income or loss, you must enter the amount
Form IT-215 for 1998 has been designed to
- capital gain net income from line 13 of
from your Earned Income Credit Worksheet
let us use the latest scanning and
Form 1040 (if more than zero).
found in the instructions for your federal
image-processing equipment. Rectangular
return. Nontaxable earned income also
boxes and white entry areas have been
For additional information on what qualifies as
includes 414(h) retirement contributions
printed on the form to guide you in making
investment income, see federal Publication
shown on your wage and tax statement(s),
your handwritten entries. This will enable our
596, Earned Income Credit .
New York State Form IT-2102 (Copy 1) or
scanning equipment to read your return more
federal Form W-2 (Copy 2). Line 9, Business
Line 3 — File Form IT-215 with your original
accurately and let us process it more
income or loss, applies only to federal Form
1998 New York State income tax return. If
efficiently. Please spend a moment reviewing
1040 filers.
you have already filed your original return,
the method below for making your entries:
you may file Form IT-215 by itself. If you
— Please keep your name and address
Line 9 — Enter the amount of business
haven’t previously filed your income tax return
entries within the spaces provided. For
income or loss from your federal Form 1040
for this year, you must file one with this
example, your first name and middle initial
instructions, Earned Income Credit
claim.
should not go past the vertical line
Worksheet, line 5. Do not use a minus sign
separating them from your last name, and
Line 4 — If you filed federal schedule EIC, be
or brackets to show a loss. Check the
your last name should start to the right of
sure to list the name, relationship, number of
appropriate box on line 9 to indicate if the
the vertical line. Similarly, your mailing
months the child lived with you, social
amount reported is a profit or a loss. Be sure
address, ZIP code, etc., should be kept
security number and year of birth for the
to enter your Employer Identification Number
within the boxes provided.
same children you claimed on the federal
(EIN) for your business. If you have income or
— Please print (using a blue or black
schedule.
loss from more than one business, enter the
ballpoint pen; no pencils, please) or type
EIN representing your primary business
Caution: To be eligible to claim the New York
all ‘‘X’’ marks and money amounts in the
activity. If your primary business activity
State earned income credit, you must provide
boxes or spaces provided.
doesn’t have an EIN, use your social security
a correct and valid social security number
number.
— Do not use dollar signs, commas, decimal
(SSN) for each person listed on your tax
points, dashes or any other punctuation
return.
Line 10a — If you are filing New York State
marks or symbols.
Form IT-200, IT-201, or IT-203, you must enter
If you have applied for a social security
— Write your numerals like this:
your federal modified adjusted gross income
number by filing federal Form SS-5 with the
(FMAGI) from the Earned Income Credit
Social Security Administration, but you have
Worksheet in the instructions for the federal
not received it by the April 15, 1999, filing
form you filed.
deadline, you can either:
● 1040 filers - Form 1040 instructions,
Carefully enter your money amounts so that
1) File Form IT-370 requesting an automatic
Earned Income Credit Worksheet , line 8
the whole dollar amount ends in the box
extension of time to file until August 15,
● 1040A filers - Form 1040A instructions,
immediately to the left of the cents decimal
1999. (This extension does not give you
Earned Income Credit Worksheet , line 7
and the cents amount starts in the box
any extra time to pay any tax owed. You
immediately to the right of the cents decimal.
● 1040EZ filers - Form 1040EZ
should pay any New York taxes you expect
to owe to avoid interest or penalty charges.
instructions, Earned Income Credit
— Make your money amount entries in the
For more information, see Form IT-370,
Worksheet , line 7
boxes allowing one numeral for each area.
Application for Automatic Extension of
Time to File for Individuals.) or
If you elected to have the Internal Revenue
Example : If your entry for line 9 is
Service figure your federal earned income
$329.68, your money field entry should
2) File your return on time without claiming
credit for you, you must use the
look like:
the earned income credit and do not attach
instructions on the next page to determine
Form IT-215. After receiving the SSN, file
your federal modified adjusted gross
Form IT-215 and claim the credit.
income (even if you are requesting the Tax
— Leave blank any spaces and boxes that do
Be sure to place an X in the box under the
Department to compute your New York
not apply to you.
heading Person with disability if your child
State earned income credit for you).

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