College tuition credit

You are entitled to this credit if:

You were a full-year New York State resident and did not claim the college tuition itemized deduction (see IT-272 instructions), and
You, your spouse, or dependent (for whom you’ve take an exemption) were an undergraduate student who was enrolled at or attended an institution of higher education and paid qualified tuition expenses*, and
You are not claimed as a dependent on another person’s tax return.

How much is the credit?

The credit can be as much as $400 per student.
If your credit is more than the amount of New York State tax that you owe, you can claim a refund.

*What are 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.
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
- amounts paid for books, equipment, and activities, even if required by the school

How do I claim this credit?

Complete form IT-272, Claim for College Tuition Credit or Itemized Deduction and attach it to your completed New York State income tax return.

Last Modified: December 14, 2007