Form IT-203 is the New York State Nonresident and Part-Year Resident Income Tax Return. It is used by individuals who were not New York State residents for the entire tax year but may have New York income tax filing obligations. This includes people who lived outside New York State and earned income from New York sources, as well as individuals who moved into or out of New York during the year. The form collects personal information, residency details, filing status, income, adjustments, deductions, credits, taxes, payments, and refund or balance-due information. It also helps determine which income is included in the federal income calculation and which portion is attributable to New York State. Depending on the taxpayer’s circumstances, the return may also cover New York City taxes, Yonkers taxes, and the Metropolitan Commuter Transportation Mobility Tax (MCTMT). Completing Form IT-203 accurately is important because residency dates, income allocation, deductions, and credits can affect the amount of tax owed or refunded. Taxpayers should use the form for the correct tax year and follow the applicable instructions when determining whether they must file and which supporting forms are required.
How To File Form IT-203
Form IT-203 is submitted to the New York State Department of Taxation and Finance. Eligible taxpayers may be able to file electronically or submit a paper return by mail. The correct filing method and mailing address depend on the applicable filing instructions, so check the instructions for the 2025 Form IT-203 before submitting your return.
Before completing the form, gather the information needed to report your income, determine your New York residency status, calculate your tax, and claim any credits or payments.
Documents and Information to Prepare
Collect the following items, as applicable to your situation:
- Your federal income tax return and supporting schedules.
- Forms W-2 and other wage or income statements.
- Interest, dividend, investment, and capital gain records.
- IRA distribution, pension, annuity, and Social Security benefit statements.
- Business, rental property, partnership, S corporation, trust, or farm income records.
- Records showing which income came from New York State sources.
- The dates you moved into or out of New York State, New York City, or Yonkers.
- Information about your spouse and dependents, if applicable.
- Records of New York State, New York City, and Yonkers tax withholding.
- Estimated tax payment records and information about any extension payment.
- Records supporting deductions, credits, additions, and subtractions.
- Bank routing and account numbers if you want a refund by direct deposit or want to authorize an electronic tax payment.
Supporting Forms You May Need
The form identifies several supporting documents that may be required, depending on the income or tax item you report.
- Federal Schedule C: For business income or loss reported on line 6.
- Federal Schedule D: For capital gains or losses when required for line 7.
- Federal Form 4797: For other gains or losses reported on line 8.
- Federal Schedule E: For rental real estate, royalties, partnerships, S corporations, trusts, and similar income reported on line 11.
- Federal Schedule F: For farm income or loss reported on line 13.
- Form IT-196: For calculating itemized deductions when applicable.
- Form IT-203-B: If you answer Yes to item H about maintaining living quarters in New York State.
- Form IT-203-ATT: For applicable New York State credits and other taxes.
- Form IT-225: For applicable New York additions and subtractions.
- Form IT-360.1: For applicable part-year New York City or Yonkers residency calculations.
- Form Y-203: For applicable Yonkers nonresident earnings tax.
- Form IT-227: If you choose to make voluntary contributions.
- Form IT-195: If you allocate part of your refund to a New York State 529 college savings account.
- Forms IT-2 and IT-1099-R: When applicable to report wage and retirement tax withholding information.
Do not send federal Form W-2 with your return. Complete the required New York summary forms instead, where applicable. Check the current Form IT-203 instructions for additional supporting documents and the filing requirements for your particular circumstances.
General Instructions for Completing the Form
Use the following practices when preparing your return:
- Enter amounts in whole dollars only, rather than dollars and cents.
- Report losses and other negative amounts using the format required by the instructions.
- Mark the appropriate boxes with an X.
- Complete the Federal amount and New York State amount columns carefully. These columns do not necessarily contain the same amounts.
- Include the appropriate supporting forms when required.
- Leave areas marked for office use only blank.
- Review every page before submitting the return.
For nonresidents, the New York State amount generally reflects income attributable to New York sources. For part-year residents, the calculation may also include income received during the period of New York State residency. Apply the relevant allocation rules rather than automatically copying the federal amount into the New York State column.
How To Complete Form IT-203
The following instructions explain the taxpayer information section on page 1 and the income, tax, payment, refund, and signature sections on pages 2 through 4.
Tax Year and Taxpayer Information
Tax year
The form covers the period from January 1, 2025, through December 31, 2025. If you are eligible to file using a fiscal year, enter the beginning and ending dates in the spaces provided.
Taxpayer’s first name and middle initial
Enter your first name and middle initial as requested. Use your legal taxpayer information so that it matches your tax records.
Taxpayer’s last name
Enter your last name. If you are filing jointly, provide your spouse’s information in the designated spouse section.
Taxpayer’s date of birth
Enter your date of birth using the month-day-year format shown on the form.
Taxpayer’s Social Security number
Enter your Social Security number in the designated box. Check the number carefully before filing.
Spouse’s first name and middle initial
If you are filing a joint return, enter your spouse’s first name and middle initial.
Spouse’s last name
Enter your spouse’s last name in the appropriate field.
Spouse’s date of birth
Enter your spouse’s date of birth in the requested month-day-year format.
Spouse’s Social Security number
Enter your spouse’s Social Security number when applicable. The form specifically requests both spouses’ Social Security numbers for the married filing statuses identified in item A.
Mailing address
Enter the address where you want to receive tax correspondence and any paper refund. This may be different from your permanent home address.
Apartment number
Enter your apartment or unit number if your mailing address includes one.
New York State county of residence
Enter the county information requested for your New York State residence situation. Follow the applicable instructions if you were a nonresident or lived in a location with special county naming requirements.
City, village, or post office
Enter the city, village, or post office associated with your mailing address.
State
Enter the state associated with your mailing address.
ZIP code
Enter the correct ZIP code.
Country
Enter your country if applicable. Use the address format required by the filing instructions for foreign addresses.
School district name
Enter the school district information requested for your residency situation. Use the applicable instructions to determine the correct district.
Taxpayer’s permanent home address
Enter your permanent home address, including the street address or rural route. This may differ from your mailing address, particularly if you moved during the tax year.
Permanent home apartment number
Enter the apartment or unit number associated with your permanent home address, if applicable.
Permanent home city, village, or post office
Enter the city, village, or post office for your permanent home address.
School district code number
Enter the appropriate school district code when required. Do not guess the code; verify it using the applicable instructions.
Permanent home state, ZIP code, and country
Complete each field using the information for your permanent home address.
Taxpayer’s date of death
If applicable, enter the taxpayer’s date of death in the designated field.
Spouse’s date of death
If applicable, enter the spouse’s date of death in the designated field.
Decedent information
The decedent information area is intended to identify a taxpayer or spouse who died during the relevant period. Complete the applicable date field when required by the instructions.
For office use only
Leave the office-use-only area blank. It is reserved for the tax department’s processing purposes.
Item A: Filing Status
Select one filing status by marking an X in the appropriate box.
Option 1: Single
Select this status if you qualify as single for New York State income tax purposes.
Option 2: Married filing joint return
Select this status when filing a joint return with your spouse. Enter both spouses’ Social Security numbers in the taxpayer information section.
Option 3: Married filing separate return
Select this status when you and your spouse are filing separate returns. Enter both spouses’ Social Security numbers as requested.
Option 4: Head of household
Select this status if you qualify as head of household and have a qualifying person.
Option 5: Qualifying surviving spouse
Select this status if you qualify for the qualifying surviving spouse filing status.
Choose only one option. Your New York filing status will generally follow your federal filing status, but certain nonresident and part-year resident situations have special rules. Review the applicable instructions if your federal and New York filing circumstances differ.
Item B: Federal Itemized Deductions
Did you itemize your deductions on your 2025 federal income tax return?
Mark Yes if you itemized deductions on your 2025 federal return. Mark No if you used the federal standard deduction.
Answer according to your federal return, not according to the deduction you intend to claim on the New York return.
Item C: Dependent Status
Can you be claimed as a dependent on another taxpayer’s federal return?
Mark Yes if another taxpayer is entitled to claim you as a dependent under the applicable federal rules. Mark No if you cannot be claimed as a dependent.
Answer this question based on whether you can be claimed, not simply whether another taxpayer actually claimed you. Your answer may affect eligibility for certain New York credits.
Item D1: Foreign Financial Account
Did you have a financial account located in a foreign country?
Mark Yes if you had a financial account located in a foreign country, or No if you did not.
Review your federal Schedule B and the applicable instructions if you are unsure how this question applies to your circumstances.
Item D2: Yonkers Residency and Employment
This section asks about living quarters in Yonkers and work performed there.
Question 1: Did you or your spouse maintain living quarters in Yonkers during any part of 2025?
Mark Yes if you or your spouse maintained living quarters in Yonkers during the year. Otherwise, mark No.
Question 2: Number of months you lived in Yonkers
If you answered Yes to question 1, enter the number of months you lived in Yonkers during 2025.
Question 3: Number of months your spouse lived in Yonkers
If you answered Yes to question 1 and you are filing jointly, enter the number of months your spouse lived in Yonkers during 2025.
Question 4: Did you or your spouse work in Yonkers while not living there?
If you answered No to question 1, answer this additional question. Mark Yes if you or your spouse worked in Yonkers during any part of 2025 while not living there. Otherwise, mark No.
These questions help determine whether Yonkers tax provisions may apply to you or your spouse.
Item E: New York City Part-Year Residents
New York City includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island.
Question 1: Number of months you lived in New York City
If you were a New York City part-year resident, enter the number of months you lived in the city during 2025.
Question 2: Number of months your spouse lived in New York City
If applicable, enter the number of months your spouse lived in New York City during 2025.
These entries help determine applicable New York City taxes and credits. Complete them accurately if you or your spouse changed residency during the year.
Item F: Special Condition Codes
Enter your two-character special condition codes, if applicable.
Enter the applicable two-character code or codes in the designated boxes when your circumstances qualify for a special condition.
Do not invent a code or enter one simply because your return is unusual. Review the current Form IT-203 instructions to identify the correct code and determine whether it applies.
Item G: New York State Part-Year Residents
This section applies to individuals who changed their New York State residency during the tax year.
Date you moved into or out of New York State
Enter the date you moved into or out of New York State in the requested month-day-year format.
Residency status on the last day of the tax year
Mark one of the following options:
- Option 1: Lived in New York State. Select this option if you lived in New York State on the last day of the tax year.
- Option 2: Lived outside New York State and received New York-source income during the nonresident period. Select this option if you lived outside the state on the last day of the year and received income from New York sources during the nonresident period.
- Option 3: Lived outside New York State and received no New York-source income during the nonresident period. Select this option if you lived outside the state on the last day of the year and received no New York-source income during the nonresident period.
Choose the option that accurately reflects your circumstances. Your residency status and income sources can affect which amounts belong in the New York State amount column.
Item H: New York State Living Quarters
Did you or your spouse maintain living quarters in New York State during 2025?
Mark Yes if you or your spouse maintained living quarters in New York State during any part of 2025. Otherwise, mark No.
If you answer Yes, complete Form IT-203-B as directed. The living quarters question may affect the determination of your residency status, so review the instructions if you are uncertain how to answer it.
Item I: Dependent Information
Enter the requested details for each dependent in the table.
First name and middle initial
Enter the dependent’s first name and middle initial.
Last name
Enter the dependent’s last name.
Relationship
Identify the dependent’s relationship to you, such as child or another qualifying relationship.
Social Security number
Enter the dependent’s Social Security number as requested.
Date of birth
Enter the dependent’s date of birth in the month-day-year format.
More than six dependents
If you have more than six dependents, mark an X in the additional-dependents box. Follow the applicable instructions for reporting dependents who do not fit in the table.
Review the names, identification numbers, and dates of birth carefully. These details can affect the dependent exemption and other tax calculations.
Federal Income and Adjustments: Lines 1–19
Page 2 contains two amount columns: Federal amount and New York State amount. Enter whole-dollar amounts in the appropriate fields. The federal column reflects the federal income calculation, while the New York State column reflects the amount attributable to New York under the applicable rules.
Income
Line 1: Wages, Salaries, Tips, and Other Compensation
Enter your wages, salaries, tips, and other reportable compensation. Use your wage statements and federal return to determine the federal amount. In the New York State column, enter the portion attributable to New York under the applicable allocation rules.
Line 2: Taxable Interest Income
Enter your taxable interest income. Report the federal amount and the applicable New York State amount in their respective columns.
Line 3: Ordinary Dividends
Enter ordinary dividends included in your income. Use your investment records and federal return to determine the amounts for each column.
Line 4: Taxable State and Local Income Tax Refunds, Credits, or Offsets
Enter taxable refunds, credits, or offsets of state and local income taxes. Use the applicable amounts from your federal income calculation and determine the corresponding New York State amount.
The amount reported on line 4 must also be entered on line 24.
Line 5: Alimony Received
Enter the taxable alimony received that belongs in your income calculation under the applicable rules. Determine the appropriate federal and New York State amounts.
Line 6: Business Income or Loss
Enter business income or loss. Use the applicable federal Schedule C and include a copy when required.
Determine the portion attributable to New York State using the applicable income allocation rules.
Line 7: Capital Gain or Loss
Enter your capital gain or loss. Use federal Schedule D when required and submit the supporting schedule as directed.
Line 8: Other Gains or Losses
Enter other reportable gains or losses. Use federal Form 4797 when applicable and provide the required supporting information.
Line 9: Taxable IRA Distributions
Enter the taxable amount of distributions from individual retirement accounts.
If you are reporting this income as a beneficiary, mark an X in the designated beneficiary box when applicable.
Line 10: Taxable Pensions and Annuities
Enter the taxable amount of pension and annuity distributions.
If you are reporting this income as a beneficiary, mark an X in the designated beneficiary box when applicable.
Line 11: Rental Property, Royalties, Partnerships, S Corporations, Trusts, and Similar Income
Enter the applicable income or loss from rental real estate, royalties, partnerships, S corporations, trusts, and similar sources.
Use federal Schedule E and submit a copy when required. Report the appropriate New York State amount in the second column.
Line 12: Rental Real Estate Included in Line 11
Enter the federal amount of rental real estate income included in line 11.
This is a supporting figure rather than an additional income category to add to the total on line 17. Do not count the same rental income twice.
Line 13: Farm Income or Loss
Enter your farm income or loss. Use federal Schedule F and provide a copy when required.
Line 14: Unemployment Compensation
Enter the reportable unemployment compensation included in your income calculation. Determine the appropriate New York State amount under the applicable rules.
Line 15: Taxable Social Security Benefits
Enter the taxable amount of your Social Security benefits.
The amount reported on line 15 must also be entered on line 26.
Line 16: Other Income
Enter any other reportable income that does not fit the preceding categories.
Identify the type of income in the space provided. Calculate the federal and New York State amounts as applicable.
Line 17: Total Income
Add lines 1 through 11 and lines 13 through 16 in each amount column.
Do not add line 12 separately because the rental real estate amount reported there is already included in line 11.
Line 18: Total Federal Adjustments to Income
Enter the applicable total adjustments to income. Identify the adjustments in the space provided.
Use the relevant records and instructions to determine the correct amount for each column.
Line 19: Federal Adjusted Gross Income
Subtract line 18 from line 17 in each column.
The result is the adjusted gross income amount used in subsequent calculations. Check that the subtraction is correct before moving to line 20.
New York Additions and Subtractions: Lines 20–32
This section adjusts the income calculation to account for items that New York State requires you to add or subtract.
New York Additions
Line 20: Interest on Certain State and Local Bonds
Enter interest income from state and local government bonds and obligations, excluding those of New York State and its local governments.
Determine the applicable amount for each column using the relevant records and instructions.
Line 21: Public Employee Retirement Contributions
Enter applicable public employee retirement contributions made under section 414(h).
Use your retirement and wage records to determine the correct amount.
Line 22: Other New York Additions
Enter other additions as directed by the form instructions. The form specifically references Form IT-225, line 9.
Line 23: Total Income After New York Additions
Add lines 19, 20, 21, and 22 in each column.
This total becomes the starting point for the New York subtraction section.
New York Subtractions
Line 24: Taxable State and Local Income Tax Refunds
Enter the amount from line 4 in the corresponding column.
This subtraction reverses the amount included in the earlier income calculation as directed by the form.
Line 25: Qualifying Government Pension Income
Enter applicable pension income from New York State and local governments and the federal government.
Apply the eligibility rules and instructions when determining the amount that qualifies.
Line 26: Taxable Social Security Benefits
Enter the amount from line 15 in the corresponding column.
Line 27: Interest on U.S. Government Bonds
Enter qualifying interest income from U.S. government bonds.
Determine the appropriate amount using your interest records and the applicable instructions.
Line 28: Pension and Annuity Income Exclusion
Enter the pension and annuity income exclusion for which you qualify.
Use the relevant instructions to calculate the allowable exclusion.
Line 29: Other New York Subtractions
Enter other allowable subtractions. The form references Form IT-225, line 18, for this calculation.
Line 30: Total New York Subtractions
Add lines 24 through 29 in each column.
Check the total before calculating your New York adjusted gross income.
Line 31: New York Adjusted Gross Income
Subtract line 30 from line 23 in each column.
This line is important because the federal amount and New York State amount are used in later calculations. Do not leave line 31 blank.
Line 32: Amount from Line 31, Federal Amount Column
Enter the amount from line 31 in the Federal amount column.
This amount is used in the deduction and taxable income calculations on page 3. Do not substitute the New York State amount from line 31.
Deductions, Taxable Income, and New York State Tax: Lines 33–50
Page 3 calculates the deduction, taxable income, New York State tax, credits, and other state taxes.
Standard or Itemized Deduction
Line 33: Standard or Itemized Deduction
Enter the standard deduction or itemized deduction amount as applicable. If you are itemizing deductions, use Form IT-196 to calculate the amount.
Mark an X in either the Standard box or the Itemized box. Select only the option that applies to your return.
Line 34: Income After Deduction
Subtract line 33 from line 32.
If line 33 is greater than line 32, enter zero as directed by the form.
Line 35: Dependent Exemption Amount
Multiply the number of dependents listed in item I by $1,000, following the applicable instructions.
Enter the resulting exemption amount on line 35.
Line 36: New York Taxable Income
Subtract line 35 from line 34 to calculate New York taxable income.
If line 35 is greater than line 34, follow the instructions for completing lines 36 and 37.
Line 37: New York Taxable Income for Tax Calculation
Enter the taxable income amount from line 36.
This amount is used to calculate New York State tax on line 38.
Tax Calculation and Credits
Line 38: New York State Tax
Calculate the New York State income tax on the amount reported on line 37.
Use the applicable tax table or tax rate schedule in the Form IT-203 instructions. The correct method depends on your tax circumstances and the applicable income thresholds.
Line 39: New York State Household Credit
Enter the household credit amount for which you qualify.
Eligibility depends on factors such as filing status, income, and whether you can be claimed as a dependent. Review the credit requirements before entering an amount.
Line 40: Tax After Household Credit
Subtract line 39 from line 38.
If line 39 is greater than line 38, enter zero.
Line 41: New York State Child and Dependent Care Credit
Enter the amount of the New York State child and dependent care credit for which you qualify.
Use the applicable credit calculation and supporting form when required.
Line 42: Tax After Child and Dependent Care Credit
Subtract line 41 from line 40.
If line 41 is greater than line 40, enter zero.
Line 43: New York State Earned Income Credit
Enter the New York State earned income credit amount for which you qualify, following the applicable credit instructions.
The small box beside this line is reserved for a special notation when the instructions require one. Do not use it as the dollar amount field. Complete the credit calculation and supporting documentation as applicable.
Line 44: Base Tax
Subtract line 43 from line 42.
If line 43 is greater than line 42, enter zero. This amount is used to calculate the New York State tax allocated to your income.
Line 45: Income Percentage
Calculate the income percentage by dividing the New York State amount from line 31 by the Federal amount from line 31.
Enter the two amounts in the designated spaces, perform the division, and round the result to four decimal places. Enter the resulting decimal in the percentage box.
Use the amount from the correct column for each part of the calculation. If either amount is zero or less, follow the instructions for completing this line.
Line 46: Allocated New York State Tax
Multiply the base tax on line 44 by the decimal entered on line 45.
Enter the result on line 46. This calculation allocates the tax based on the income percentage.
Line 47: New York State Nonrefundable Credits
Enter the total applicable nonrefundable New York State credits. The form directs you to Form IT-203-ATT, line 8.
Complete the required credit forms and supporting schedules when applicable.
Line 48: Tax After Nonrefundable Credits
Subtract line 47 from line 46.
If line 47 is greater than line 46, enter zero.
Line 49: Net Other New York State Taxes
Enter the applicable net other New York State taxes. The form references Form IT-203-ATT, line 33.
Complete the required supporting calculations for any additional taxes that apply.
Line 50: Total New York State Taxes
Add lines 48 and 49.
This amount represents the total New York State tax calculated in this section before the additional taxes, contributions, and payments addressed later in the return.
New York City, Yonkers, and MCTMT: Lines 51–58
This section covers additional taxes, credits, and the Metropolitan Commuter Transportation Mobility Tax. Not every taxpayer will have an amount to report on every line.
Line 51: Part-Year New York City Resident Tax
Enter the part-year New York City resident tax calculated using Form IT-360.1, when applicable.
Complete the supporting form and include it with your return as required.
Line 52: Part-Year Resident New York City Child and Dependent Care Credit
Enter the applicable nonrefundable New York City child and dependent care credit for which you qualify.
Use the applicable credit rules and supporting calculation. If you do not qualify, follow the instructions for this line.
Line 52a: New York City Tax After Credit
Subtract line 52 from line 51.
Enter the result on line 52a. This amount is used in the total calculation on line 55.
Line 52b: MCTMT Net Earnings Base for Zone 1
Enter the applicable net earnings from self-employment allocated to Zone 1 of the Metropolitan Commuter Transportation District.
This line applies only when the relevant MCTMT requirements are met. Follow the instructions for determining the amount subject to the tax.
Line 52c: MCTMT Net Earnings Base for Zone 2
Enter the applicable net earnings from self-employment allocated to Zone 2 of the Metropolitan Commuter Transportation District.
Use the applicable allocation rules to determine the amount.
Line 52d: MCTMT for Zone 1
Enter the MCTMT calculated for Zone 1 using the net earnings base reported on line 52b and the applicable rate.
Line 52e: MCTMT for Zone 2
Enter the MCTMT calculated for Zone 2 using the net earnings base reported on line 52c and the applicable rate.
Line 52f: Total MCTMT
Add lines 52d and 52e.
Enter the combined amount on line 52f.
Line 53: Yonkers Nonresident Earnings Tax
Enter the applicable Yonkers nonresident earnings tax when you are subject to this tax.
Use Form Y-203 to calculate the amount when required, and include the supporting form with your return.
Line 54: Part-Year Yonkers Resident Income Tax Surcharge
Enter the applicable Yonkers resident income tax surcharge if you were a Yonkers resident for only part of 2025.
Use Form IT-360.1 to calculate the amount when required.
Line 55: Total New York City and Yonkers Taxes, Surcharges, and MCTMT
Add line 52a and lines 52f through 54.
This total includes the New York City tax after the applicable credit, total MCTMT, Yonkers nonresident earnings tax, and part-year Yonkers resident surcharge. Do not add the MCTMT net earnings bases from lines 52b and 52c as separate taxes.
Line 56: Sales or Use Tax
Enter the applicable New York sales or use tax amount.
Do not leave this line blank. If you do not owe sales or use tax, enter zero as directed by the instructions.
Line 57: Voluntary Contributions
Enter the total voluntary contributions you choose to make, using Form IT-227, Part 2, line 1, when applicable.
If you do not wish to make voluntary contributions, follow the instructions for this line. Any contribution you choose to make can reduce your refund or increase the amount you owe.
Line 58: Total Taxes and Voluntary Contributions
Add lines 50, 55, 56, and 57.
This is the total of your New York State taxes, New York City and Yonkers taxes or surcharges, MCTMT, sales or use tax, and voluntary contributions.
Payments and Refundable Credits: Lines 59–66
Page 4 begins by carrying forward the total from line 58 and then calculates refundable credits, withholding, and estimated payments.
Line 59: Amount from Line 58
Enter the amount from line 58.
This amount is compared with your payments and refundable credits to determine whether you owe additional tax or have an overpayment.
Line 60: Part-Year New York City School Tax Credit — Fixed Amount
Enter the fixed-amount New York City school tax credit for which you qualify.
This credit applies to eligible New York City part-year residents. Use the applicable requirements and calculation instructions to determine the amount.
Line 60a: New York City School Tax Credit — Rate Reduction Amount
Enter the applicable New York City school tax credit calculated using the rate reduction method.
Determine eligibility and calculate the credit using the applicable instructions.
Line 60b: New York City Income Tax Elimination Credit
Enter the New York City income tax elimination credit if you qualify.
Complete the required supporting calculation when applicable.
Line 61: Other Refundable Credits
Enter other applicable refundable credits. The form references Form IT-203-ATT, line 17.
Complete the necessary credit forms and transfer the total amount to line 61.
Line 62: Total New York State Tax Withheld
Enter the total New York State income tax withheld from your income during the year.
Use your wage statements and other applicable withholding records. Complete Form IT-2 when required for wage withholding information.
Line 63: Total New York City Tax Withheld
Enter the total New York City income tax withheld from your income during the year.
Use your tax withholding statements to determine the amount.
Line 64: Total Yonkers Tax Withheld
Enter the total Yonkers income tax withheld from your income during the year, if applicable.
Line 65: Total Estimated Tax Payments and Amount Paid With Form IT-370
Enter the total estimated tax payments made for the year, together with any applicable amount paid with Form IT-370.
Use your payment confirmations and tax records to calculate the total.
Line 66: Total Payments and Refundable Credits
Add lines 60 through 65, including the applicable entries on lines 60a and 60b.
This total represents your payments and refundable credits for comparison with the amount reported on line 59.
Refund, Amount Owed, and Account Information: Lines 67–74
This section determines whether you have an overpayment, are entitled to a refund, or need to pay additional tax. It also collects the information needed to direct a refund or authorize an electronic payment.
Refund and Balance Due
Line 67: Amount Overpaid
If line 66 is greater than line 59, subtract line 59 from line 66.
Enter the difference on line 67. This is the overpayment available for allocation among the permitted refund and estimated tax options, subject to any applicable adjustments.
Line 68: Amount Available for Refund
Subtract line 69 from line 67.
Enter the amount available for refund after accounting for the portion you want applied to your 2026 estimated tax.
Line 68a: Amount to Deposit Into a New York State 529 Account
Enter the portion of the refund you want deposited into a New York State 529 college savings account.
Use Form IT-195, line 4, and submit the required supporting form when applicable.
Line 68b: Total Refund After the 529 Account Deposit
Subtract line 68a from line 68.
Enter the remaining refund after the designated 529 account deposit.
Refund Method: Direct Deposit or Paper Check
Mark one refund choice.
- Direct deposit: Select this option if you want an eligible refund deposited into a checking or savings account. Complete line 73.
- Paper check: Select this option if you want a paper refund check mailed to your address.
Choose only one method and verify that your mailing or bank account information is correct.
Line 69: Amount Applied to 2026 Estimated Tax
Enter the portion of your overpayment that you want applied to your 2026 estimated tax.
This amount is deducted from the overpayment when calculating the refund available on line 68.
Line 70: Amount You Owe
If line 66 is less than line 59, subtract line 66 from line 59.
Enter the difference as the amount owed, including any applicable estimated tax penalty and other penalties or interest that must be included in the total.
If you want the tax payment withdrawn electronically, mark an X in the designated box and complete lines 73 and 74. If paying by check or money order, follow the instructions for Form IT-201-V and include it with your return as required.
Line 71: Estimated Tax Penalty
Enter any applicable estimated tax penalty.
A penalty may apply when your withholding or estimated tax payments were insufficient under the applicable rules. Use the required calculation and supporting form when necessary.
Follow the instructions to determine whether the penalty must be included in line 70 or subtracted from the overpayment.
Line 72: Other Penalties and Interest
Enter other applicable penalties and interest, such as amounts related to late filing or late payment.
Include the amount in line 70 as directed by the instructions.
Line 73: Bank Account Information
Line 73 collects the account details used for direct deposit or electronic funds withdrawal.
Foreign Account Indicator
Mark an X in the designated box if the funds for your payment or refund would come from or go to an account outside the United States.
Review the instructions for the payment or refund options available for your account.
Line 73a: Account Type
Select the correct account type by marking an X in one box:
- Personal checking
- Personal savings
- Business checking
- Business savings
Choose the account type that matches the account you are using.
Line 73b: Routing Number
Enter your bank’s routing number in the designated field.
Verify the number against your bank records before submitting the return.
Line 73c: Account Number
Enter the account number for the checking or savings account selected on line 73a.
Check every digit and character carefully. An incorrect account number may delay your payment or prevent a refund from being deposited as requested.
Line 74: Electronic Funds Withdrawal
Enter the requested withdrawal date and payment amount if you are authorizing an electronic withdrawal from your bank account.
The amount should correspond to the payment you authorize. Complete the bank information on line 73 and follow the instructions for selecting a valid withdrawal date.
If you are not using electronic funds withdrawal, follow the applicable filing and payment instructions instead.
Third-Party Designee
The third-party designee section allows you to authorize another person to discuss your return with the New York State Department of Taxation and Finance.
Third-party designee: Yes or No
Mark Yes if you want to authorize a third party to discuss your return. Mark No if you do not want to grant this authorization.
Designee’s name
If you select Yes, enter the name of the person you are authorizing.
Designee’s phone number
Enter the designee’s telephone number.
Designee’s personal identification number (PIN)
Enter the required PIN for the designee, following the applicable instructions.
Designee’s email address
Enter the designee’s email address when applicable.
Provide accurate information so the tax department can identify the person you have authorized. If you select No, complete the section as directed by the form instructions.
Paid Preparer Information
This section must be completed by a paid tax preparer when applicable. Taxpayers preparing their own returns should follow the form instructions for fields reserved for preparers.
Preparer’s NYTPRIN
Enter the paid preparer’s New York Tax Preparer Registration Identification Number when required.
NYTPRIN exclusion code
Enter the applicable exclusion code if the preparer qualifies for an exclusion under the relevant requirements.
Preparer’s signature
The paid preparer must sign the return when required.
Preparer’s printed name
Enter the preparer’s name in the designated field.
Firm’s name
Enter the tax preparation firm’s name. A self-employed preparer may enter their own business name as applicable.
Preparer’s PTIN or Social Security number
Enter the appropriate preparer identification number requested by the form.
Preparer’s address
Enter the preparer’s business address.
Employer identification number
Enter the firm’s employer identification number when applicable.
Preparer’s date
Enter the date the preparer completed or signed the return, as directed.
Preparer’s email address
Enter the preparer’s email address when applicable.
Taxpayer Signature and Contact Information
The taxpayer signature section must be completed as required before submitting the return.
Taxpayer’s signature
Sign the return in the designated field. A completed return must satisfy the applicable signature requirements.
Taxpayer’s occupation
Enter your occupation.
Spouse’s signature and occupation
If filing jointly, provide the spouse’s signature and occupation as requested.
Taxpayer’s date
Enter the date you signed the return.
Spouse’s date
If filing jointly, enter the spouse’s signature date as required.
Daytime phone number
Enter a telephone number where you can be reached during the day if the tax department needs to contact you about your return.
Taxpayer’s email address
Enter your email address in the designated field.
Spouse’s email address
If applicable, enter your spouse’s email address in the designated field.
Before submitting the return, confirm that all required signatures and dates are present. Follow the applicable instructions for the correct mailing address or electronic submission process.
Final Review Before Filing
Use this checklist to review your 2025 Form IT-203 before submitting it.
- Confirm that you are using Form IT-203 for the 2025 tax year and that the tax year dates are correct.
- Check your name, date of birth, Social Security number, mailing address, and permanent home address.
- Verify your spouse’s information if you are filing jointly or separately as required.
- Enter the appropriate county and school district information.
- Complete the taxpayer and spouse date-of-death fields when applicable.
- Select only one filing status in item A.
- Answer items B, C, D1, D2, E, F, G, and H as applicable.
- Complete item I for all dependents and follow the instructions if you have more than six.
- Check that the Federal amount and New York State amount columns reflect the correct income amounts.
- Verify the totals and calculations on lines 17, 19, 23, 30, and 31.
- Confirm that line 32 uses the Federal amount from line 31.
- Verify the deduction, dependent exemption, taxable income, tax, and credit calculations on lines 33 through 50.
- Review the New York City, Yonkers, and MCTMT calculations on lines 51 through 55 if applicable.
- Do not leave line 56 blank; enter the applicable sales or use tax amount or zero when none is owed.
- Include voluntary contributions on line 57 only as applicable.
- Check that line 58 correctly totals the taxes and voluntary contributions.
- Verify all refundable credits, withholding amounts, and estimated payments on lines 60 through 66.
- Check the overpayment, refund, and amount-owed calculations on lines 67 through 72.
- Verify your bank account details if using direct deposit or electronic funds withdrawal.
- Complete the third-party designee section according to your authorization choice.
- Ensure the paid preparer information is complete when required.
- Sign and date the return, and include the spouse’s signature when required.
- Include the supporting schedules and forms required for your income, deductions, credits, and taxes.
- Do not send federal Form W-2 with the return; submit the required New York withholding summary forms when applicable.
- Confirm the current filing method, mailing address, and payment requirements before submission.
- Keep a copy of the completed return and supporting records for your files.
Completing Form IT-203 carefully helps ensure that your income, residency information, deductions, credits, and payments are reported consistently. If a question or calculation depends on a special residency situation or tax rule, consult the applicable instructions before filing rather than guessing.