Updated October 24, 2026. Quick answer: Lines 47 and 47a of the New York Form IT-201 are for full-year New York City residents. Line 47 is the city taxable income, usually the line 38 amount, with a short worksheet if you gave to the Charitable Gifts Trust Fund. Line 47a is the city resident tax, found in a table or schedule printed in the booklet.
What this line does
The form labels line 47 “NYC taxable income”, line 47a “NYC resident tax on line 47 amount” and line 48 “NYC household credit”. All three sit on page 3 of the IT-201, below the New York State tax lines. The form adds a pointer: “See instructions to calculate New York City and Yonkers taxes, credits, and surcharges.”
The booklet’s headings are “Line 47: New York City taxable income”, “Line 47a: New York City resident tax” and “Line 48: New York City household credit”. See New York Form IT-201 line by line for the whole return.
Who it applies to
Both headings carry the same limit in the booklet: “NYC full-year residents only; part-year residents, see line 50”. Line 48 has its own heading limit, “NYC residents only”. Where you are married and only one spouse lived in the city all year, the booklet’s joint returns paragraph applies and is in the table below.
What the instructions say
| Line | What the form says |
|---|---|
| Line 47 heading | “Line 47: New York City taxable income (NYC full-year residents only; part-year residents, see line 50)” |
| Line 47, the question | “Did you contribute to the New York Charitable Gifts Trust Fund in one or more of the following accounts:” |
| Line 47, first account | “Health Charitable Account; or” |
| Line 47, second account | “Elementary and Secondary Education Account; and” |
| Line 47, itemized deduction | “did you claim an itemized deduction for that contribution on Form IT-196?” |
| Line 47, answer No | “If No, enter the line 38 amount on line 47.” |
| Line 47, answer Yes | “If Yes, complete the Line 47 worksheet below.” |
| Worksheet line 1 | “New York adjusted gross income (Form IT-201, line 33)” |
| Worksheet line 2 | “Amount of contributions to Charitable Gifts Trust Fund accounts” |
| Worksheet line 3 | “New York City adjusted gross income, add lines 1 and 2” |
| Worksheet line 4 | “Enter your itemized deduction amount (Form IT-201, line 34)” |
| Worksheet line 5 | “Subtract line 4 from line 3” |
| Worksheet line 6 | “Dependent exemptions (Form IT-201, line 36)” |
| Worksheet line 7 | “New York City taxable income. Subtract line 6 from line 5. Enter here and on Form IT-201, line 47” |
| Line 47a heading | “Line 47a: New York City resident tax (NYC full-year residents only; part-year residents, see line 50)” |
| Line 47a, the question | “Is line 47 (your New York City taxable income) less than $65,000?” |
| Line 47a, answer Yes | “If Yes, find your New York City resident tax using the 2025 New York City Tax Table. Enter the tax on line 47a.” |
| Line 47a, answer No | “If No, find your New York City resident tax using the New York City tax rate schedule below. Enter the tax on line 47a.” |
| Joint returns | “If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2025, do not enter an amount here. See the instructions for line 51.” |
| Line 48, item C | “If you marked the Yes box at item C on the front of Form IT-201, you do not qualify for this credit and should go to line 49.” |
| Line 48, answer No | “If you marked No, use the appropriate table (4, 5, or 6) and accompanying notes to determine the amount to enter on line 48.” |
The figures the form prints
One dollar figure sits in a single running sentence, the line 47a question: “Is line 47 (your New York City taxable income) less than $65,000?” The 2025 New York City Tax Table and the New York City tax rate schedule are printed in the booklet’s line 47a instructions, and this page does not read or reproduce their amounts. The household credit amounts for line 48 are in tables 4, 5 and 6, which are also not read here.
Item E and days in New York City
Item E on the front of the form is the city residency check. The booklet’s running sentences are below.
| Line | What the form says |
|---|---|
| Who leaves item E blank | “If you are a full-year New York City resident (this includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island), leave item E blank.” |
| Who completes it | “All other IT-201 filers must complete item E.” |
| Both spouses | “If you are married filing jointly and both spouses spent days in New York City, enter the higher number of days on line E(2).” |
| Travel by carrier | “Do not count days traveled through New York City to use a common carrier such as an airplane, train, or bus.” |
| The 184 day note | “you spent 184 days or more (any part of a day is a day for this purpose) in New York City, you may be considered a resident for New York City income tax purposes.” |
Where the result goes next
Line 47a feeds the next city lines on the form. The form’s line 49 reads “Subtract line 48 from line 47a (if line 48 is more than line 47a, enter 0)”. For the state side of retirement taxes, see New York retirement taxes and leaving New York and retirement taxes, and for the federal deduction and taxable income lines see Form 1040 lines 14 and 15.
Edition and line numbers
This page reads Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, and Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, for tax year 2025, the current file the New York State Department of Taxation and Finance served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Entering a city amount as a part-year resident. The heading says “NYC full-year residents only; part-year residents, see line 50”
- Skipping the worksheet after an itemized Charitable Gifts Trust Fund deduction. The booklet says “If Yes, complete the Line 47 worksheet below.”
- Entering an amount on a joint return when only one spouse is a city resident. The booklet says “do not enter an amount here. See the instructions for line 51.”
Related: New York retirement taxes, leaving New York and retirement taxes, and Form 1040 lines 14 and 15.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Talk to an advisor about retirement tax planning
For U.S. investors with $250,000 or more in investable assets. WiserAdvisor is an independent service matching you with 2 to 3 vetted advisers. Its form asks for your ZIP code and answers to a few questions; a match is not guaranteed.
Free to request, with no obligation to hire. By submitting, you consent to calls, texts and emails from WiserAdvisor and up to three advisers. Advisers pay for introductions.
Clear Money Guide may earn a referral payment for a qualifying completed form. An introduction is not a Clear Money Guide recommendation.
Opens on WiserAdvisor’s site in a new tab.
Explore advisor help with city and state taxes
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Related official page (not quoted): New York State Department of Taxation and Finance, personal income tax forms and instructions page: www.tax.ny.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.