For the tax year 2009, a taxpayer is entitled to the New York City school tax credit "if the taxpayer is a New York City resident or part-year resident who cannot be claimed as a dependent on another taxpayer’s federal income tax return."
Now, the NYC school tax credit is as follows;
1. For Married persons filing a joint return and a qualifying widow(er) with a dependent child, the tax credit is up to $125.
2. For all other taxpayers the tax credit is up to $62.50.