New York Credit for New York City Unincorporated Business Tax

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Credit for New York City Unincorporated Business Tax
Form IT-219 Credit for New York City Unincorporated Business Tax Tax Year 2023IT-219

Department of Taxation and Finance

Credit for New York City
Unincorporated Business Tax

Administrative Code of the City of New York, Section 11-1706(c)

Submit Form IT-219 with your return, Form IT-201, Form IT-203, or Form IT-205.
Name(s) as shown on return	

Part 1 – Partner (see instructions)

	 Name of partnership (as shown on Form NYC-204)	

Taxpayer identification number (SSN or EIN)

Partnership year end (from Form NYC-204)	

Partnership EIN

	1	 Enter the amount from Form NYC-204, line 23 ................... 	 1	
.00
	2	 Enter the amount from Form NYC-204, line 20 ................... 	 2	
.00
	3	 Add lines 1 and 2 ...........................................................................................................................	 3	
	4	 Enter your percentage of total distributive shares from Form NYC-204, Schedule C, column I.
		  Enter amount as a decimal and round to the fourth decimal place (for example, 17.5% = .1750) .....	 4
	5	 Multiply line 3 by line 4 (if more than one business or are a part-year resident, see instructions) ..............	 5	

.00
.00

Part 2 – Individual
	 6	 Resident individual: Enter the amount from Form NYC-202, line 21, or Form NYC-202S, line 8
		Part-year resident individual: Enter the amount from Worksheet A, line 5 (on back; see instructions) .....	

6	

.00

7	

.00

Part 3 – Beneficiary’s share of unincorporated business taxes (see instructions)
	 7	 Beneficiary – Enter your share of New York City unincorporated business taxes imposed
		  on the estate or trust (see instructions)
	Name of estate or trust	
Employer identification number (EIN)
			

Part 4 – Computation of credit
	8	 Fiduciaries: Enter the amount from Schedule A, Fiduciary line, column D (on back; see instr.)
		All others: Add lines 5, 6, and 7 (partners, see instructions) ............................................................	 8	
	9	 Enter your taxable income from:
		Full-year NYC resident individuals – Form IT-201, line 47
		Part-year NYC resident individuals – Form IT-360.1, line 47
		Full-year NYC resident estates or trusts – Form IT-205, line 5
		Part-year NYC resident trusts – Form IT-205-A, line 10, col. (b) .	 9		
.00
	10	 If line 9 above is:
		 – $42,000 or less, enter 1.000 (100%)
		 – more than $42,000, but less than $142,000, complete Worksheet B (on back)
		 – $142,000 or more, enter .230 (23%)...........................................................................................	 10
	11	 Multiply line 8 by line 10. New York City resident individuals – Continue on line 12 below.
		  NYC part-year resident individuals: Stop; enter line 11 amount on Form IT-360.1, line 54.
		  Estates and trusts: Stop; enter line 11 amount on Form IT-205, line 22 .................................	11	
New York City full‑year resident individuals
	12	 NYC resident tax less NYC household credit (see instructions) .......................................................	 12	
	13	 Amount from Form IT-201-ATT, line 32 .........................................................................................	 13	
	14	 Amount from Form IT-201-ATT, line 33 .........................................................................................	 14	
	15	 Add lines 12, 13, and 14 ................................................................................................................	 15	
	16	 Enter the lesser of line 11 or 15, and transfer the amount to Form IT-201-ATT, line 8 .................	16	

219001230094

.00

.00
.00
.00
.00
.00
.00

IT-219 (2023) (back)
Worksheet A

.00

	1	 Enter the amount from Form NYC-202, line 21, Form NYC-202EIN, line 21, or Form NYC-202S, line 8 ............	 1		
	2	 Individuals: Enter the amount from Form IT-360.1, line 6, column B
		Trusts: Enter the amount from Form IT-205-A, Schedule 4, line 16, column C
.00	
		  (see instructions) ....................................................................................................................	 2	
	 3	Individuals: Enter the amount from Form IT-360.1, line 6, column A
		Trusts: Enter the amount from Form IT-205-A, Schedule 4, line 16, column A
.00	
		  (see instructions) ....................................................................................................................	 3	
	4	 Divide line 2 by line 3 and round the result to the fourth decimal place................................................................	 4
	5	 Multiply line 1 by line 4. This is the part-year resident tax imposed on the unincorporated business.
		Estates and trusts: Include this amount (below) in Schedule A, Totals line, column D.
		All others: Transfer this amount to line 6 on the front page ................................................................................	 5	

.00

Worksheet B
	1	 Base percentage 100%.........................................................................................................................................	 1	
.00	
	2	 Enter your taxable income from the front page, line 9.............................................................	 2	
$42,000.00
	 3	 Base amount...........................................................................................................................	 3	
.00
	 4	 Subtract line 3 from line 2........................................................................................................	 4	
	5	 Divide line 4 by $100,000 and round to the third decimal place .............................................	 5	
	6	 Multiply line 5 by .770............................................................................................................................................	 6
	7	 Subtract line 6 from line 1. Transfer this decimal amount to the front page, line 10 .............................................	 7

1.000

Schedule A (for estates and trusts only)
Fiduciary’s and beneficiary’s share of New York City unincorporated business tax
	A	
B	
C	
	
Name and address of	
Beneficiary’s identifying 	
Allocation percentage	
	
beneficiary	
number		
				

Totals

100%

D
Beneficiary’s eligible
unincorporated business
taxes

	.00

	

.00

	.00

	
Fiduciary

219002230094

.00

	.00

Extracted from PDF file 2023-new-york-form-it-219.pdf, last modified November 2006

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More about the New York Form IT-219 Individual Income Tax Tax Credit TY 2023

New York state tax credit for unincorporated business tax.

We last updated the Credit for New York City Unincorporated Business Tax in January 2024, so this is the latest version of Form IT-219, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT-219 directly from TaxFormFinder. You can print other New York tax forms here.

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Other New York Individual Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form IT-201	Individual Income Tax Return Tax Return
IT-201-V	Payment Voucher for Income Tax Returns Voucher
Form IT-201-D	Resident Itemized Deduction Schedule (DISCONTINUED)
Form IT-203	Nonresident Income Tax Return Nonresident
Form IT-201-I	Individual Income Tax Return Instructions Tax Return

Download all NY tax forms View all 272 New York Income Tax Forms

Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form IT-219 from the Department of Taxation and Finance in January 2024.

Show Sources >

Form IT-219 is a New York Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of New York Form IT-219

We have a total of twelve past-year versions of Form IT-219 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form IT-219

Form IT-219 Credit for New York City Unincorporated Business Tax Tax Year 2023

2022 Form IT-219

Form IT-219 Credit for New York City Unincorporated Business Tax Tax Year 2022

2021 Form IT-219

Form IT-219 Credit for New York City Unincorporated Business Tax Tax Year 2021

2020 Form IT-219

Form IT-219 Credit for New York City Unincorporated Business Tax Tax Year 2020

2019 Form IT-219

Form IT-219:2019:Credit for New York City Unincorporated Business Tax:it219

2018 Form IT-219

Form IT-219:2018:Credit for New York City Unincorporated Business Tax:it219

2017 Form IT-219

Form IT-219:2017:Credit for New York City Unincorporated Business Tax:it219

2016 Form IT-219

Form IT-219:2016:Credit for New York City Unincorporated Business Tax:IT219

2015 Form IT-219

Form IT-219:2015:Credit for New York City Unincorporated Business Tax:IT219

2014 Form IT-219

Form IT-219:2014:Credit for New York City Unincorporated Business Tax:IT219

2013 Form IT-219

Form IT-219:2013:Credit for New York City Unincorporated Business Tax:IT219

2012 Form IT-219

Form IT-219:2012:Credit for New York City Unincorporated Business Tax:IT219

TaxFormFinder Disclaimer:

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