| IT-150 Filers | ||
| New York State Tax | ||
| Line 21(NYS adjusted gross income) $100,000 or LESS | AND line 26 (NYS taxable income) is LESS than $65,000 | NYS tax table (enter amount on line 27) |
| AND line 26 (NYS taxable income) $65,000 or MORE | NYS tax rate schedule (enter amount on line 27) | |
| Line 21(NYS adjusted gross income) MORE than $100,000 | Use the NYS tax computation (enter amount on line 27) | |
| New York City Resident Tax | ||
| Line 26 (NYS taxable income) LESS than $65,000 | NYC tax table (enter amount on line 30) | |
| Line 26 (NYS taxable income) $65,000 or MORE | NYC tax rate schedule (enter amount on line 30) | |
| Married and filing a joint NYS return and one spouse was a full-year New York City resident in 2008 and the other was a nonresident for all of 2008 | See special instructions for line 30 (page 36) | |
| Yonkers Tax | ||
| Yonkers resident tax | Yonker’s worksheet (page 24) Enter amount on line 33 |
|
| Married and filing a joint NYS return and one spouse was a full-year Yonkers resident in 2008 | See special instructions for line 33 (page 36) | |
| Nonresident earnings tax | Use Form Y-203 (enter amount on line 34) |
|
| IT-201 Filers | ||
| New York State Tax | ||
| Line 33(NYS adjusted gross income) $100,000 or LESS | AND line 38 (NYS taxable income) is LESS than $65,000 | NYS tax table (enter amount on line 39) |
| AND line 38 (NYS taxable income) $65,000 or MORE | NYS tax rate schedule (enter amount on line 39) | |
| Line 33(NYS adjusted gross income) MORE than $100,000 | Use the NYS tax computation (enter amount on line 39) | |
| New York City Resident Tax | ||
| Line 38 (NYS taxable income) LESS than $65,000 | NYC tax table (enter amount on line 47) | |
| Line 38 (NYS taxable income) $65,000 or MORE | NYC tax rate schedule (enter amount on line 47) | |
| Part-year NYC residents | Use Form IT-360.1 (enter amount on line 50) |
|
| Married and filing a joint NYS return and one spouse was a full-year New York City resident in 2008 and the other was a nonresident for all of 2008 | See special instructions for line 51 |
|
| Yonkers Tax | ||
| Yonkers resident tax | Yonker’s worksheet (page 84) Enter amount on line 55 |
|
| Nonresident earnings tax | Use Form Y-203 (enter amount on line 56) |
|
| Part-year residents tax | Use Form IT-360.1 (enter amount on line 57) |
|
| IT-203 Filers | ||
| New York State Tax | ||
| Line 32(NYS adjusted gross income) $100,000 or LESS | AND line 37 (NYS taxable income) is LESS than $65,000 | NYS tax table (enter amount on line 38) |
| AND line 37 (NYS taxable income) $65,000 or MORE | NYS tax rate schedule (enter amount on line 38) | |
| Line 31(NYS adjusted gross income) MORE than $100,000 | Use the NYS tax computation (enter amount on line 38) | |
| New York City or Yonkers Tax | ||
| Subject to New York City or Yonker's Tax | See the IT-203 instructions (pages 40 and 41) | |

