1. NY-3 NY TRAINING-2009 1 NY CREDITS OVERVIEW OF NY CREDITS REF: NYS PUB 99-IND INDIVIDUAL CREDIT INSTR

2. NY-3 NY TRAINING-2009 2 DETAILED INFORMATION ON NY CREDITS  CREDIT INSTRUCTIONS  NY PUB 99-IND  IT201 INSTR.  REFUNDABLE/NONREFUNDABLE  FORM NUMBER  LINE NUMBER ON IT 201 ATT  CODE FOR IT 201 ATT  TAXWISE HELP F1 FROM 201 OR 201 ATT

3. NY-3 NY TRAINING-2009 3 CONDITIONS AND FORMS FOR CREDITS  IT 201 INSTRUCTIONS PAGE 6

4. NY-3 NY TRAINING-2009 4 ENTERING CREDITS ON IT 201 ATT  IT 201 INSTRUCTIONS PAGE 98

5. NY-3 NY TRAINING-2009 5 IT 201 ATT F1

6. NY-3 NY TRAINING-2009 6 NONREFUNDABLE CREDITS ON IT 201

7. NY-3 NY TRAINING-2009 7 HOUSEHOLD AND RESIDENT CREDITS  HOUSEHOLD CREDIT  AUTOMATIC IN TAXWISE  INCOME, STATUS, DEPENDENTS  NONREFUNDABLE  RESIDENT CREDIT 112R  INCOME TAX PAID TO ANOTHER STATE  NONREFUNDABLE  SEE SEPARATE RESIDENT CREDIT FILE

8. NY-3 NY TRAINING-2009 8 REFUNDABLE CREDITS ON IT 201

9. NY-3 NY TRAINING-2009 9 EMPIRE STATE CHILD CREDIT IT 213  AUTOMATIC IN TAXWISE  FULL YEAR RESIDENT ONLY  FEDERAL CHILD TAX CREDIT OR ADDITIONAL CHILD TAX CREDIT OR INCOME BELOW FEDERAL CAP  CHILD AGE 4 TO 16  33% OF FEDERAL CREDIT

10. NY-3 NY TRAINING-2009 10 CHILD & DEPENDENT CARE CREDIT IT 216  AUTOMATIC IN TAXWISE  RES, PY RES, NONRES  FEDERAL RULES: USUALLY ELIMINATE MARRIED FILING SEPARATE  A PERCENTAGE OF FEDERAL CREDIT  REFUNDABLE TO FULL AND PY RESIDENTS  NONREFUNDABLE TO NONRESIDENTS  ADDITIONAL CREDIT FOR NYC RESIDENTS

11. NY-3 NY TRAINING-2009 11 EARNED INCOME CREDIT IT 215  AUTOMATIC IN TAXWISE  MUST CLAIM FEDERAL EIC  NOT MARRIED FILING SEPARATE  RES AND PY RES  30% OF FEDERAL CREDIT LESS  HOUSEHOLD CREDIT  ADDITIONAL CREDIT FOR NYC RESIDENTS

12. NY-3 NY TRAINING-2009 12 NON-CUSTODIAL PARENT EIC IT 209  NOT MARRIED FILING SEPARATE  CHILD DID NOT RESIDE WITH TAXPAYER  FULL YEAR RESIDENT ONLY  AGE 18 OR OLDER  CHILD UNDER 18  MUST PAY CHILD SUPPORT  COURT ORDER AND COLLECTION UNIT  ADDITIONAL CREDIT FOR NYC RESIDENTS

13. NY-3 NY TRAINING-2009 13 LINK TO FROM IT 201 TO IT 209

14. NY-3 NY TRAINING-2009 14 IT 209 REQUIRED INPUTS

15. NY-3 NY TRAINING-2009 15 IT 209 CREDIT CALCULATION 1

16. NY-3 NY TRAINING-2009 16 IT 209 CREDIT CALCULATION 2 NNNN

17. NY-3 NY TRAINING-2009 17 NONCUSTODIAL PARENT EIC ON IT 201

18. NY-3 NY TRAINING-2009 18 NONREFUNDABLE CREDITS ON IT 201 ATT

19. NY-3 NY TRAINING-2009 19 ENTERING CREDITS ON IT 201 ATT  IT 201 INSTRUCTIONS PAGE 98

20. NY-3 NY TRAINING-2009 20 LONG TERM CARE INSURANCE IT 249  QUALIFIED POLICY  MAX ALLOWED CAPPED BASED ON AGE  CARRYOVER  RES, NONRES, PY RES

21. NY-3 NY TRAINING-2009 21 ENTER LONG TERM CARE INSURANCE ON SCHEDULE A

22. NY-3 NY TRAINING-2009 22 LINK FROM IT 201 TO IT 201 ATT

23. NY-3 NY TRAINING-2009 23 LINK FROM IT 201 ATT TO IT 249

24. NY-3 NY TRAINING-2009 24 IT 249 PAGE 1  ENTER PREMIUM VIA SCRATCH PAD

25. NY-3 NY TRAINING-2009 25 IT 249 PAGE 2

26. NY-3 NY TRAINING-2009 26 ENTER LONG TERM CARE CREDIT ON IT 201 ATT

27. NY-3 NY TRAINING-2009 27 LONG TERM CARE INSURANCE CREDIT ON IT 201

28. NY-3 NY TRAINING-2009 28 REFUNDABLE CREDITS ON IT 201 ATT

29. NY-3 NY TRAINING-2009 29 NURSING HOME ASSESSMENT CREDIT IT 258  ENTIRE ASSESSMENT IS REFUNDABLE  AVAILABLE ONLY TO DIRECT PAYER  MUST BE STATED SEPARATELY

30. NY-3 NY TRAINING-2009 30 LINK FROM IT 201 ATT TO IT 258

31. NY-3 NY TRAINING-2009 31 COMPLETE NURSING HOME ASSESSMENT CREDIT IT 258

32. NY-3 NY TRAINING-2009 32 NURSING HOME ASSESSMENT CREDIT ON IT 201 ATT

33. NY-3 NY TRAINING-2009 33 NURSING HOME ASSESSMENT CREDIT ON IT 201  LINE 71 MAY INCLUDE OTHER REFUNDABLE CREDITS

34. NY-3 NY TRAINING-2009 34  FULL YEAR RESIDENT ONLY  FULL YEAR SERVICE  NO PROPERTY TAX EXEMPTION FOR SERVICE  TAXPAYER AND SPOUSE MAY BOTH QUALIFY VOLUNTEER FIREFIGHTER AND AMBULANCE WORKER CREDIT IT 245

35. NY-3 NY TRAINING-2009 35 LINK FROM IT 201 ATT TO IT 245

36. NY-3 NY TRAINING-2009 36 VOLUNTEER FIREFIGHTER AND AMBULANCE WORKER CREDIT IT 245

37. NY-3 NY TRAINING-2009 37 CREDIT ON IT 201 ATT

38. NY-3 NY TRAINING-2009 38 MORE NY CREDITS  SEE SEPARATE FILES FOR  COLLEGE TUITION CREDIT IT 272  REAL PROPERTY TAX CREDIT IT 214  RESIDENT CREDIT IT 112R

39. NY-3 NY TRAINING-2009 39 CREDITS NOT AVAILABLE IN TAXWISE 2008  CLEAN HEATING FUEL IT 241  CONSERVATION EASEMENT IT 242  DEFIBRILLATOR IT 250

40. NY-3 NY TRAINING-2009 40 NY CREDITS QUESTIONS?