You are entitled to this credit if you:
- cannot be claimed as a dependent on another individual’s federal income tax return, and
- meet one of the conditions in the table below:
| Filing status |
Federal adjusted gross income |
Credit amount |
| Single |
$28,000 or less |
Up to $75 |
- Married filing jointly
- Qualifying widow(er) with dependent child
- Head of household with qualifying person
|
$32,000 or less |
$20 to $90, plus $5 to $15 more per additional exemption claimed on your federal return |
| Married filing separately |
See instructions for your income tax form |
|
You can only apply this credit to your New York State personal income tax. It is not refundable
and cannot be carried to future years.
How do I claim this credit?
You must claim this credit directly on your income tax form.
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Last Modified: December 14, 2007
