York State column: subtract line 18 from line f 7; New York City column: enter amount from line 17) 20 Refundable credits (see instructions) 21 NYS/NYC estimated income tax (subtract line 20 front line 19) 22 Yonkers: (a) resident tax surcharge (multiply line 21, New York State column, by f 6.75% (

w York State column: subtract line 18 from line 17; New York City column: enter amount from line 17) 20 Refundable credits (see instructions) 21 NYS/NYC estimated income tax (subtract line 20 from line 19) 22 Yonkers: (a) resident tax surcharge (multiply line 21, New York State column, by 16.75% (16

w York State column: subtract line 18 from line 17; New York City column: enter amount from line 17) 20 Refundable credits (see instructions) 21 NYS/NYC estimated income tax (subtract line 20 (mm Nne 19) 22 Yonkers: (a) resident tax surcharge (multiply fine 21, New York State column, by 16.75% (1675