1. NY-3 NY TRAINING-2009 1 NY COLLEGE TUITION CREDIT/DEDUCTION REF: NY PUB 99-IND IT 272 INSTR

2. NY-3 NY TRAINING - 2009 2 TWO COLLEGE TUITION CREDIT/DEDUCTION EXAMPLE  JOINT RETURN  NY RESIDENT RETURN  TWO SCENARIOS  A: DEPENDENT WITH $8000 UNDERGRAD TUITION AT SCHENECTADY COUNTY CC (HOPE CREDIT)  B: DEPENDENT WITH $8000 UNDERGRAD TUITION AT STATE UNIVERSITY (LLC)

3. NY-3 NY TRAINING - 2009 3 NEW YORK COLLEGE TUITION CREDIT/DEDUCTION ITEMIZED DEDUCTION OPTION

4. NY-3 NY TRAINING - 2009 4 ITEMIZED DEDUCTION OPTION  TAXPAYER REQUIREMENTS  NY RESIDENT, NY NONRESIDENT, NY PART YEAR RESIDENT  NOT A DEPENDENT  STUDENT REQUIREMENTS  EXEMPTION ON TAXPAYER’S FEDERAL RETURN  UNDERGRADUATE COLLEGE TUITION  FULLTIME OR PARTTIME  FEDERAL LLC OR HOPE CREDIT

5. NY-3 NY TRAINING - 2009 5 ITEMIZED DEDUCTION OPTION  INCLUDE IN NY ITEMIZED DEDUCTIONS  UP TO $10,000 PER STUDENT  ANY NUMBER OF STUDENTS

6. NY-3 NY TRAINING - 2009 6 ITEMIZED DEDUCTION OPTION  IT 201 ITEMIZED DEDUCTION WORKSHEET

7. NY-3 NY TRAINING - 2009 7 NEW YORK COLLEGE TUITION CREDIT/DEDUCTION CREDIT OPTION

8. NY-3 NY TRAINING - 2009 8 CREDIT OPTION  TAXPAYER REQUIREMENTS  NY RESIDENT  NOT A DEPENDENT  STUDENT REQUIREMENTS  EXEMPTION ON TAXPAYER’S FEDERAL RETURN  UNDERGRADUATE COLLEGE TUITION  FULLTIME OR PARTTIME  FEDERAL LLC OR HOPE CREDIT

9. NY-3 NY TRAINING - 2009 9 CREDIT OPTION  COMPLETE IT 272  UP TO $400 PER STUDENT  ANY NUMBER OF STUDENTS

10. NY-3 NY TRAINING - 2009 10 CREDIT OPTION HOPE CREDIT TAKEN ON FEDERAL RETURN

11. NY-3 NY TRAINING - 2009 11 IT 201 PAGE 4

12. NY-3 NY TRAINING - 2009 12 8863 PART I

13. NY-3 NY TRAINING - 2009 13 IT 272 PART 1-INITIAL

14. NY-3 NY TRAINING - 2009 14 IT 272 PART 1 COMPLETED

15. NY-3 NY TRAINING - 2009 15 IT 272 PARTS 2 & 3

16. NY-3 NY TRAINING - 2009 16 IT 272 PART 4

17. NY-3 NY TRAINING - 2009 17 IT 201 PAGE 4

18. NY-3 NY TRAINING - 2009 18 CREDIT OPTION LIFETIME LEARNING CREDIT TAKEN ON FEDERAL RETURN

19. NY-3 NY TRAINING - 2009 19 8863 PART II

20. NY-3 NY TRAINING - 2009 20 IT 201 PAGE 4

21. NY-3 NY TRAINING - 2009 21 ALLOW ENTRY OF STUDENT DATA ON IT 272

22. NY-3 NY TRAINING - 2009 22 IT 272 PART 1 INITIAL

23. NY-3 NY TRAINING - 2009 23 IT 272 PART 1 COMPLETED

24. NY-3 NY TRAINING - 2009 24 IT 272 PARTS 2 & 3

25. NY-3 NY TRAINING - 2009 25 IT 272 PART 4

26. NY-3 NY TRAINING - 2009 26 IT 201 PAGE 4

27. NY-3 NY TRAINING - 2009 27 COLLEGE TUITION CREDIT/DEDUCTION QUESTIONS?