IT-228 Instructions: How New York’s Contributions to Certain Funds Credit Works (Tax Year 2025)

Form IT-228, Contributions to Certain Funds Credit, is a New York State tax form that lets certain taxpayers claim a credit for contributions made to specific state-designated funds. The instructions document IT228I, issued by the New York State Department of Taxation and Finance, walks filers through eligibility rules, calculation steps, and how the credit interacts with other parts of a personal income tax return for tax year 2025.

This isn’t one of the more commonly used New York credits, so many taxpayers have never heard of it until their accountant or tax software flags it. The credit is designed for individuals who make qualifying contributions to certain funds recognized under New York tax law. If you made a donation or contribution to one of these designated funds during the tax year, IT-228 is how you translate that contribution into a dollar-for-dollar or partial credit against your state tax liability.

Who Needs Form IT-228

You’ll need this form if you’re a New York State resident, part-year resident, or nonresident who made a contribution to a fund that qualifies under the specific statute referenced in the instructions. The form itself is short, but the instructions clarify exactly which funds count, what documentation you need to keep, and how the credit amount is capped or limited based on your contribution size and filing status.

Since the credit ties directly to a New York return, it’s typically filed alongside your main IT-201 or IT-203 form. If you’re also dealing with fiduciary returns or partnership allocations, it’s worth checking whether related schedules apply to your situation — for example, filers handling estate or trust income might also need to reference the IT-205-A fiduciary allocation instructions if the contribution was made through a trust rather than directly by an individual.

When to Use IT-228

You use Form IT-228 for the same tax year in which you made the qualifying contribution. The credit can’t be carried forward indefinitely in most cases, so timing matters — if you made a contribution in 2025, you claim the associated credit on your 2025 New York return, not a future year. The instructions spell out any exceptions to this timing rule, along with what happens if your credit exceeds your tax liability for the year.

It’s also worth noting that this form deals strictly with the credit calculation and doesn’t replace any federal charitable contribution documentation you might need separately. New York’s credit rules operate independently from federal deduction rules, so a contribution that qualifies for a federal deduction doesn’t automatically qualify for this state credit, and vice versa.

How to Get and Fill Out the Form

Form IT228I is a print-and-fill document — there are no fillable digital fields, so you’ll need to download the PDF, print it, and complete it by hand. Once filled out, it accompanies your regular state income tax filing rather than being submitted separately. Since there’s no digital fill option, take your time reading through the instructions before writing anything down, since corrections on paper forms can get messy.

The official version is available directly from the New York State Department of Taxation and Finance website. Because these instructions occasionally get updated year to year, always confirm you’re using the version specific to tax year 2025 rather than an older copy that might reference outdated fund names or contribution limits.

If your filing situation is more complex — say, you’re also reporting depreciation adjustments or partnership income alongside this credit — it may help to review related guidance like the IT-211 special depreciation schedule instructions or the IT-204-CP corporate partner’s Schedule K-1 instructions, since New York returns often require cross-referencing multiple schedules depending on your income sources and contribution types.

Keep copies of any receipts or confirmation letters from the fund you contributed to, since the state can request proof of the contribution amount and date if your return gets reviewed.