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.