I prepared a tax return for a client in March of this year.  The client had a federal EIC in the amount of $501.  That carried over to NYS line 10 on IT 215 and she received a tentative credit of $150.  Today she received a notice from NYS that they had recomputed the EIC and disallowed it.  When I went into the program to check it out, it now does not have the carryover from the federal credit to the state.  Since unemployment is not earned income and that is the only recomputed item, why would the federal carryover not be allowed?