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IT-215-I (1998) (back)

previously ﬁled, Form IT-203, Nonresident and

Federal modiﬁed adjusted gross income for

Line 16 — If you are attaching this claim to

most Form IT-200, IT-201 or IT-203 ﬁlers is

your original 1998 New York State income tax

Part-Year Resident Income Tax Return, for

the same as federal adjusted gross income.

return and you answered No at line 3:

this year. The amounts for these lines can be

Federal adjusted gross income is the amount

found on the appropriate lines of the IT-203 or

For ﬁling status

, or

reported on Form IT-200, line 8, Form IT-201,

IT-203-ATT, Itemized Deduction and Other

● Residents - Transfer the line 16 amount

line 18 or Form IT-203, line 18, Federal

Credits and Taxes, or their instructions.

to Form IT-200, line 35, or Form IT-201,

Amount column. But if you had tax exempt

line 58.

The earned income credit must ﬁrst reduce

interest, a nontaxable distribution from a

your tax liability to zero before the remaining

● Nonresidents - Transfer the line 16

pension, annuity, or individual retirement

excess earned income credit is eligible to be

arrangement (IRA), unless rolled over into a

amount to Form IT-203, line 41.

refunded. The amount to be refunded will be

similar type of plan during the period allowed

● Part-year Residents - Transfer the line

based on the ratio of resident period income

for rollovers, or you ﬁled federal Schedule(s)

16 amount to Form IT-203, line 41 and

to the combined income from both the

C, C-EZ, D, E, or F, your federal modiﬁed

continue on line 18.

resident and nonresident periods.

adjusted gross income is the amount reported

on Form IT-200, line 8, Form IT-201, line 18,

For ﬁling status

, Married ﬁling

Line 25 — Divide line 23 by line 24 and carry

or Form IT-203, line 18, Federal Amount

separate return

the result to four decimal places. (Do not

column, plus

● The line 16 amount represents both

enter more than 100% (1.0000) even if your

● Any tax-exempt interest reported on line 8b

actual result is more than 100%.) If the result

spouses’ combined (total) earned

of federal Form 1040 or 1040A, or identiﬁed

is zero percent (0%), you have no remaining

income credit. You must complete line

as tax exempt interest ( TEI ) on

excess earned income credit available to be

17 and indicate the amount of line 16

Form 1040EZ, line 2;

that you are claiming.

refunded. Do not complete line 26.

● Any nontaxable distributions from a

Line 26 — If line 25 is greater than 0%,

If you have previously ﬁled your 1998 New

pension, annuity, or IRA, unless rolled into

multiply line 22 by line 25. If you answered

York State income tax return and you

a similar type of plan during the period

No at line 3, transfer the line 26 amount to

answered Yes at line 3:

allowed for rollovers. The nontaxable

Form IT-203-ATT, line 55 and attach

For ﬁling status

, or

distributions (to be included in FMAGI)

Form IT-215 to your Form IT-203. This

● Residents, nonresidents, and

could be all or a portion of the amount(s)

amount represents the refundable portion of

reported on federal Form 1040, lines 15a

part-year residents - mail your

your part-year resident earned income credit.

and 16a, or federal Form 1040A, lines 10a

completed Form IT-215 to:

and 11a;

If you have previously ﬁled your 1998 New

STATE PROCESSING CENTER

York State income tax return and you

● Any net capital loss claimed on Form IT-201

PO BOX 61000

answered Yes at line 3, mail your completed

or Form IT-203, line 7;

ALBANY NY 12261-0001

Form IT-215 to:

● Any net loss from estates and trusts

For ﬁling status

, Married ﬁling

STATE PROCESSING CENTER

claimed on federal Form 1040, Schedule E,

separate return

PO BOX 61000

line 36;

ALBANY NY 12261-0001

● The line 16 amount represents both

● Any royalty loss included on federal

Private Delivery Services

spouses’ combined (total) earned

Form 1040, Schedule E, line 26;

income credit. You must complete line

● 75% of any net business loss claimed on

The date recorded or marked by certain

17 and indicate the amount of line 16

Form IT-201 or Form IT-203, line 6;

private delivery services, as designated by

that you are claiming.

the U.S. Secretary of the Treasury or the

● 75% of any net farm loss claimed on

Commissioner of Taxation and Finance, will

Line 17 — Complete this line only if your

Form IT-201 or Form IT-203, line 12; and

be treated as a postmark, and that date will

ﬁling status is

, Married ﬁling separate

● 75% of any loss determined by combining

be considered to be the date of delivery in

return.

any rental real estate income or loss

determining whether your return was ﬁled on

included on federal Schedule E, line 26,

If you are attaching this claim to your original

time. (Designated delivery services are listed

any partnership or S corporation income or

return and answered No at line 3, show the

in Publication 55, Designated Private Delivery

loss claimed on federal Schedule E, line 31,

portion of line 16 that you are claiming as

Services .) If you use any private delivery

and any net farm rental income or loss from

your share of the earned income credit and

service, address your return to: State

federal Schedule E, line 39. However, do

follow the appropriate instructions below.

Processing Center, 431C Broadway,

not take into account items which are

Remember, while the credit can be split in

Menands, NY 12204.

attributable to a trade or business which

any manner you and your spouse agree to,

consists of the performance of services by

the combined amount of both spouses’ credits

Privacy Notiﬁcation

the taxpayer as an employee.

cannot be more than the amount on line 16.

The right of the Commissioner of Taxation and Finance

and the Department of Taxation and Finance to collect

Line 10b — This amount can be found on

● Residents - Transfer the line 17 amount to

and maintain personal information, including mandatory

the appropriate line of your federal return.

disclosure of social security numbers in the manner

Form IT-200, line 35, or Form IT-201, line

required by tax regulations, instructions, and forms, is

However, if you owe the federal alternative

58.

found in Articles 22, 26, 26-A, 26-B, 30, 30-A, and 30-B

minimum tax, enter the amount of the federal

of the Tax Law; Article 2-E of the General City Law; and

● Nonresidents - Transfer the line 17 amount

earned income credit, as originally computed

42 USC 405(c)(2)(C)(i).

to Form IT-203, line 41.

in the EIC Worksheet in your federal

The Tax Department will use this information primarily

instructions before any reduction for the

● Part-year Residents - Transfer the line 17

to determine and administer tax liabilities due the state

alternative minimum tax.

and city of New York and the city of Yonkers. We will

amount to Form IT-203, line 41 and

also use this information for certain tax offset and

continue on line 18.

Line 11 — For 1998, the New York State

exchange of tax information programs authorized by

earned income credit is 20% (.20) of the

law, and for any other purpose authorized by law.

If you have already ﬁled your 1998 New York

federal earned income credit reduced by any

State income tax return and answered Yes at

Information concerning quarterly wages paid to

household credit allowed. The rate has

line 3:

employees and identiﬁed by unique random identifying

already been ﬁlled in for you.

code numbers to preserve the privacy of the

● Residents, nonresidents, and part-year

employees’ names and social security numbers will be

Line 12 — This amount represents your

provided to certain state agencies for research

residents - Mail your completed Form

earned income credit before it has been

purposes to evaluate the effectiveness of certain

IT-215 to:

employment and training programs.

reduced by the amount of household credit

STATE PROCESSING CENTER

allowed. IT-100 ﬁlers stop; the Tax

Failure to provide the required information may result in

PO BOX 61000

Department will compute your earned income

civil or criminal penalties, or both, under the Tax Law.

ALBANY NY 12261-0001

credit for you.

This information will be maintained by the Director of

Part-Year Residents Only

the Registration and Data Services Bureau, NYS Tax

Lines 13-15 — Form IT-200 ﬁlers, continue

Department, Building 8 Room 924, W A Harriman

with line 13. Form IT-201 or IT-203 ﬁlers,

Lines 18 through 26 need to be completed

Campus, Albany NY 12227; telephone 1 800 225-5829.

complete Worksheet A on the back of the

only by part-year residents claiming the

From areas outside the U.S. and outside Canada, call

form. Then continue with line 13.

earned income credit who are ﬁling, or have

(518) 485-6800.

Instructions For Form It-215 - Claim For Earned Income Tax Credit - New York State Department Of Taxation And Finance - 1998 Page 2

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