There is a flat rate of $63 for single filers if they do not file IT-201, a NY resident income tax return. Filers of IT-201 can instead get the rate reduction amount, which for single filers is $21 plus .228% of the excess over $12,000. Rather than taking the credit on line 69, you take it on line 69a. For more information, see pages 27-28 of the IT-201 instructions.