This is the main form that is used to file New York Individual Tax Return if a taxpayer lives in the State for the whole of the tax year. Taxpayers file a New York State resident return if they meet any of the following conditions:
When a nonresident taxpayer of New York State, files a state tax return for New York, they will be taxed on the income they received from New York State sources during the tax year. If a taxpayer was a resident of New York State for only part of the tax year, they are subject to New York State tax on all income they received while they were a resident of the state and on income they received from New York State sources while as a nonresident. Form IT 203 is used to compute the amount of tax due for New York nonresidents and part-year residents. Taxpayers must file Form IT 203 if they meet any of the following conditions:
Form IT 225 is used for reporting any New York State Adjustments made to the income. This means that if there are any differences between Federal and New York State income and deduction, the difference amount will be treated as New York State Adjustment.
This adjustment may be addition or subtraction to New York State Income.
Resident taxpayers who want to claim certain other credits, or who owe certain other taxes are not reported directly on Form IT-201. Therefore Form IT 201 ATT is used as an attachment to the main form for the above purpose.
Nonresident Taxpayers who want to claim certain other credits, or who owe certain other taxes are not reported directly on Form IT-203. Therefore Form IT 201 ATT is used as an attachment to the main form for the above purpose.
Taxpayers who want to claim a resident credit for taxes paid to another state, local government, or the District of Columbia will use Form IT 112R. This is used as an attachment to the main form for reporting the taxes paid to a state or local government other than New York.
Taxpayers, who want to claim the Real Property Tax Credit for Home owners and Renters, submit Form IT-204 with their New York State personal income tax return. If taxpayers don’t have to file a New York return, but qualify for the credit, they just have to complete Form IT-214 and file it to claim a refund of the credit.
The real property tax credit may be available to New York State residents who have household gross income of $18,000 or less, and pay either real property taxes or rent for their residences during the tax year.
Taxpayers who want to claim the Earned Income credit for New York City and New York State will have to fill in the information from their federal return, worksheets, and, if applicable, the federal earned income credit line instructions in Form IT 215.
Taxpayers who want to claim the Clean Heating Fuel Credit for the purchase of bio-heat which was used for space heating or hot water production for residential purposes within New York State may attach Form IT 241 along with the main form.
Taxpayers who want to claim the Volunteer Firefighters and Ambulance Workers Credit for being active volunteer firefighters or ambulance workers for the entire tax year may attach Form IT 245 along with their main Form IT-201. Taxpayers are required to fill in the qualifying information for either the fire company/department or the ambulance company in the form to claim the credit.
Taxpayers who pay premiums for qualified long-term care insurance may claim a credit against their personal income tax using the Form IT 249 by filing it along with their main form. The credit is equal to 20% of the premiums paid during the tax year for the purchase of or for continuing coverage under a qualifying long-term care insurance policy.
Taxpayers who want to claim Solar Energy System Equipment Credit may claim it by reporting it in the Form IT 255 along with their main form. The credit is equal to 25% of the qualified solar energy system equipment expenditures and is limited to $5,000.
Taxpayers, who have claim of right income for federal tax purposes and claiming the federal claim of right credit on their federal return, are also entitled for claim of right credit for New York State, New York City, or Yonkers. Form IT 257 can be used to report the details required to claim the credit along with the main form.
Taxpayers who are allowed a credit against the personal income tax for the amount of the assessment imposed on a New York residential health care facility pursuant to Public Health Law and paid directly by an individual can claim the Nursing Home Assessment Credit by duly filling Form IT 258 along with their main form.
Taxpayers who wish to pay their estimated tax amount of New York State, New York City, and Yonkers tax for the tax year may use Form IT 2105 to declare the same and file it.
When a Taxpayer wants to pay New York State income tax by check or money order, they are required to include Form IT-201-V with the payment. Making the check or money order payable to New York State Income Tax is vital and the taxpayer will have to write their social security number, the tax year, and Income Tax payment on the form.
Taxpayers who wish to Claim for New York City Enhanced Real Property Tax Credit for Homeowners and Renters use Form NYC 208 and file it along with New York state tax Form IT-201.
Taxpayers who are required to file a New York State return, and are a nonresident of Yonkers who earns wages file Form Y 203 to compute their Yonkers nonresident earnings tax.
When a taxpayer change their New York City or Yonkers residence, but not their New York State residence they are required to submit Form IT‑360.1 along with Form IT‑201, Resident Income Tax Return.