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IT-2105-I (2016)

Line 7 – New York City tax (New York City residents only)

Line 18 – Enter on line 18 the total of any estimated resident credit

and other nonrefundable and carryover credits you are eligible to claim.

If you are a New York City resident, compute your New York City

Do not include the credits claimed on line 14. For other nonrefundable

resident tax on the amount on line 5 using the New York City tax rates

credits, see the instructions for Form IT-201-ATT (in the instructions for

on page 8 of these instructions. Enter the tax amount on page 7,

Form IT-201), or Form IT-203-ATT (in the instructions for Form IT-203).

Estimated tax worksheet, line 7.

Line 20 – Use the following forms as guides to estimate your

Line 8 – Enter any estimated New York City household credit and

refundable New York State and New York City credits:

New York City accumulation distribution credit that you are entitled to

claim. See the instructions for Form IT-201 for information on how to

– Form IT-114, Claim for Family Tax Relief Credit

compute these credits.

– Form IT-213, Claim for Empire State Child Credit

Line 10 – Enter any estimated New York City tax on the ordinary

– Form IT-214, Claim for Real Property Tax Credit

income portion of a lump-sum distribution.

– Form IT-215, Claim for Earned Income Credit

Line 12 – Enter any estimated New York City unincorporated business

– Form IT-209, Claim for Noncustodial Parent New York State

tax credit you are entitled to claim using Form IT-219, Credit for New

Earned Income Credit

York City Unincorporated Business Tax, as a guide.

– Form IT-216, Claim for Child and Dependent Care Credit

Line 12a – Enter any estimated New York City general corporation tax

– Form IT-272, Claim for College Tuition Credit or Itemized Deduction

credit you are entitled to claim using Form IT-222, General Corporation

– Form IT-201-ATT, Other Tax Credits and Taxes, Part 1, lines 14, 15,

Tax Credit, as a guide.

and 16; or Form IT-203-ATT, Other Tax Credits and Taxes, Part 1,

lines 13, 14, and 15

Line 14 – Residents – Enter any estimated New York State household

credit.

– Form NYC-208, Claim for New York City Enhanced Real Property

Tax Credit

Nonresidents and part-year residents – Nonresidents and part-year

New York City residents enter your city school tax credit. If your

residents enter any estimated child and dependent care credit,

income* is $250,000 or less, and you are a married individual filing a

household credit, and earned income credit as if you were a New York

joint return, or a qualifying widow(er) with dependent child, enter 125.

State resident. Nonresidents and part-year residents must reduce

All others with incomes* of $250,000 or less enter 63.

the earned income credit allowed by the household credit allowed.

These credits may not exceed your tax liability. The part-year resident

* Income, for purposes of determining your New York City school

must first reduce his or her tax liability to zero, and any excess credit

tax credit, means your FAGI, minus distributions from an individual

must then be applied against any remaining other New York State

retirement account and an individual retirement annuity.

taxes (line 16). For more detailed information, see the instructions for

Form IT-203.

Enter state credits in the New York State column and the city credits in

the New York City column. However, the New York City enhanced real

Line 15 – Residents – Subtract line 14 from line 6. Enter the result on

property tax credit should be entered in the New York State column.

line 15.

Residents must reduce the New York State earned income credit

allowed by the New York State household credit allowed.

Nonresidents and part-year residents – Compute the amount

of estimated income tax due using the following worksheet

Line 22a – The current rate for Yonkers is 16.75% (.1675). If you are

(Note: NYAGI means New York adjusted gross income):

a Yonkers resident, multiply the New York State amount on line 21 by

16.75% (.1675) and enter the result on line 22a.

a. Enter amount from line 6 ........................................ a.

Line 22b – If you have earnings subject to the Yonkers nonresident

b. Enter amount from line 14 ...................................... b.

earnings tax, complete Form Y-203, Yonkers Nonresident Earnings Tax

Return, and transfer the amount of tax computed to line 22b.

c. Subtract line b from line a ........................................c.

If you anticipate having a claim of right credit against your Yonkers

nonresident earnings tax, net the credit out against the tax and enter

NYAGI from New York sources

the net nonresident earnings tax on line 22b.

d. Multiply line c by

Total NYAGI from all sources

Line 25 – Enter 100% of the tax shown on your 2015 return

Enter result here and on line 15 ............................. d.

(110% (1.1) of that amount if you are not a farmer or fisherman and the

NYAGI (or net earnings from self-employment allocated to the MCTD)

shown on that return is more than $150,000 ($75,000 if married filing

Line 16 – Include on line 16 any New York State and New York City

separately for 2016)).

other taxes from Form IT-201-ATT, lines 30 and 34 or Form IT-203-ATT,

line 33, in the appropriate columns excluding other New York City tax

If you did not file a 2015 return, or filed for less than a full 12‑month

on the ordinary income portion of a lump-sum distribution.

year, skip line 25 and enter the line 24 amount on line 26.

Do not include the New York City unincorporated business tax or the

New York City general corporation tax. These taxes are administered

directly by the NYC Department of Finance.

Instructions For Form It-2105 - Estimated Tax Payment Voucher For Individuals - 2016 Page 6

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