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Directory Results for New York State Department of Taxation and Finance Instructions for IT-217 Claim for Farmers' School Tax Credit New for 2007 Beginning with the 2007 tax year, you must file Form IT-217 with your New York State personal income tax return to New York State Department of Taxation and Finance Instructions for IT-217 IT-217-I Claim for Farmers School Tax Credit General information Introduction An individual or an estate or trust engaged in the business of farming may be - tax