You may qualify to claim certain tax credits and reduce your New York State income tax liability. You may also qualify to claim refundable credits even if you do not owe any income tax.

• Child and dependent care credit 
• College tuition credit 
• Earned income credit
• Empire State child credit
• Household credit
• New York City credits
• Real property tax credit
• More income tax credits

For information on other New York State and New York City tax credits, see:

• IT-150/201 Instructions 
• IT-203 Instructions 
• Publication 99-IND, General Information on New York State and New York City Income Tax Credits - For tax year 2008
• Publication 99-B, General Information on New York State and New York City Income Tax Credits for Businesses - For tax year 2008