New York Form IT-203, officially called the Nonresident and Part-Year Resident Income Tax Return, is a state income tax return used by individuals who were not full-year residents of New York but had income or other tax obligations connected to the state during the tax year. It is issued by the New York State Department of Taxation and Finance and covers New York State income tax, New York City income tax, Yonkers income tax, and the Metropolitan Commuter Transportation Mobility Tax (MCTMT), when applicable. Individuals who lived outside New York but earned income from New York sources may use this form to report their New York taxable income. It is also used by individuals who moved into or out of New York during the year and need to report income for their applicable residency periods. The return collects personal identification information, filing status, residency details, dependent information, federal income, New York additions and subtractions, deductions, tax credits, local taxes, estimated payments, and withholding amounts. It separates federal income from the portion attributable to New York so that the state can determine the correct tax liability for nonresidents and part-year residents. The form also includes calculations for New York City and Yonkers taxes, applicable MCTMT amounts, refundable credits, estimated tax payments, refunds, and outstanding balances. Completing Form IT-203 correctly is important because residency status, income allocation, deductions, credits, and tax payments all affect the final amount of New York tax owed or refunded. The 2025 return covers income earned from January 1, 2025, through December 31, 2025, or an applicable fiscal year beginning in 2025.
How To File Form IT-203
Form IT-203 is filed with the New York State Department of Taxation and Finance. It is an individual income tax return for nonresidents and part-year residents who have a New York State income tax filing obligation.
You must report your federal income and the applicable New York State amounts separately. The return also requires information about your residency, New York income sources, local tax obligations, payments, and credits.
The form directs taxpayers to use Form IT-203-I, Instructions for Form IT-203, for additional filing and calculation guidance, including where to mail the completed return.
Information And Documents To Prepare
Before completing the return, gather the following information and supporting documents:
- Personal identification: Your full name, date of birth, Social Security number, and permanent mailing address.
- Spouse information: Your spouse’s name, date of birth, and Social Security number if filing jointly or completing applicable spouse information.
- Residency information: Dates you moved into or out of New York, the number of months you lived in New York City or Yonkers, and information about living quarters maintained in New York.
- Dependent information: Names, relationships, Social Security numbers, and dates of birth of your dependents.
- Federal income tax return: Your federal income information and applicable supporting schedules.
- Federal Schedule C: Business income or loss information.
- Federal Schedule D: Capital gains and losses, when required.
- Federal Form 4797: Other gains and losses from business property transactions.
- Federal Schedule E: Rental real estate, royalties, partnerships, S corporations, and trust income.
- Federal Schedule F: Farm income or loss.
- Federal income adjustments: Information about adjustments used to calculate federal adjusted gross income.
- New York additions and subtractions: Applicable amounts from state and local bond interest, retirement contributions, pension income, and other adjustments.
- Deduction information: Your standard deduction or itemized deduction from Form IT-196.
- Tax credit information: Applicable New York State, New York City, and other refundable or nonrefundable credits.
- Tax withholding records: New York State, New York City, and Yonkers income tax withheld during 2025.
- Estimated tax payments: Records of estimated payments and amounts paid with Form IT-370.
- Bank account information: Routing number, account number, and account type if requesting direct deposit or electronic funds withdrawal.
Supporting Forms And Attachments
Depending on your income and tax circumstances, you may need to complete or submit additional forms.
- Form IT-203-B: Complete this form if you or your spouse maintained living quarters in New York State during 2025, as indicated in section H.
- Form IT-196: Use this form to calculate itemized deductions when choosing to itemize rather than claim the standard deduction.
- Form IT-225: Use this form for applicable New York additions and subtractions reported on lines 22 and 29.
- Form IT-203-ATT: Use this form for applicable New York State nonrefundable credits, other refundable credits, and other New York State taxes.
- Form IT-2: Complete and submit this form when applicable to report wage and withholding information.
- Form IT-1099-R: Complete and submit this form when applicable to report pension and retirement distribution information.
- Form IT-360.1: Use this form to calculate applicable part-year New York City and Yonkers resident taxes.
- Form Y-203: Use this form to calculate the Yonkers nonresident earnings tax.
- Form IT-227: Use this form to calculate voluntary contributions.
- Form IT-195: Submit this form if you want to deposit part of your refund into a New York State 529 college savings account.
- Form IT-370: Use this form when reporting applicable extension payments.
- Form IT-201-V: Complete and mail this payment voucher with your return if paying by check or money order.
The return also requests copies of certain federal schedules and forms when applicable, including Schedule C, Schedule D, Form 4797, Schedule E, and Schedule F.
Important: Do not send your federal Form W-2 with the return. Submit the applicable New York withholding form, IT-2, instead.
How To Complete Form IT-203
Form IT-203 contains four pages. Page 1 collects taxpayer information and residency details. Page 2 reports federal income and New York adjustments. Page 3 calculates deductions, taxable income, state taxes, local taxes, and other charges. Page 4 reports payments, refundable credits, refunds, balances due, bank information, and signatures.
Follow the instructions below to complete each section.
Page 1: Taxpayer Information And Residency Details
The first page identifies the taxpayer, spouse, mailing address, permanent home address, filing status, residency periods, and dependents.
Taxpayer And Spouse Information
First Name And Middle Initial
Enter your legal first name and middle initial. Use the same personal information associated with your Social Security records.
Last Name
Enter your complete legal last name. If filing a joint return, enter your spouse’s name in the designated spouse information fields below.
Your Date Of Birth
Enter your date of birth using the MMDDYYYY format. For example, enter the month, day, and four-digit year without changing the required order.
Your Social Security Number
Enter your nine-digit Social Security number. Verify the number carefully before submitting the return.
Spouse’s First Name And Middle Initial
If filing jointly or providing applicable spouse information, enter your spouse’s legal first name and middle initial.
Spouse’s Last Name
Enter your spouse’s complete legal last name.
Spouse’s Date Of Birth
Enter your spouse’s date of birth using the MMDDYYYY format.
Spouse’s Social Security Number
Enter your spouse’s nine-digit Social Security number.
Mailing Address
Mailing Address
Enter your current mailing address, including the street number and street name or post office box number.
Use the address where you want to receive tax correspondence.
Apartment Number
If you live in an apartment or unit-based property, enter the apartment or unit number.
New York State County Of Residence
Enter the applicable New York State county of residence. Refer to the instructions for the correct treatment if you were not a New York State resident.
City, Village, Or Post Office
Enter the city, village, or post office associated with your mailing address.
State
Enter the two-letter abbreviation for your state.
ZIP Code
Enter the ZIP code associated with your mailing address.
Country
If your mailing address is outside the United States, enter the applicable country name.
School District Name
Enter the name of the applicable school district associated with your residence.
Taxpayer’s Permanent Home Address
This section asks for your permanent home address, which may be different from your mailing address.
Taxpayer’s Permanent Home Address
Enter the street address or rural route of your permanent home.
Apartment Number
Enter your apartment or unit number if applicable.
City, Village, Or Post Office
Enter the city, village, or post office associated with your permanent home address.
School District Code Number
Enter the applicable school district code number associated with your permanent home.
State
Enter the state where your permanent home is located.
ZIP Code
Enter the ZIP code for your permanent home address.
Country
Enter the country where your permanent home is located.
Decedent Information
This section is used when the taxpayer or spouse died during the applicable tax year.
Taxpayer’s Date Of Death
If the taxpayer died during the tax year, enter the date of death in the designated field.
Spouse’s Date Of Death
If the spouse died during the tax year, enter the spouse’s date of death in the designated field.
Section A: Filing Status
Select one filing status by marking an X in the appropriate box. Your filing status determines how your income and tax calculations are handled.
Option 1: Single
Select this option if you are filing as a single taxpayer.
Option 2: Married Filing Joint Return
Select this option if you and your spouse are filing one joint income tax return.
Enter both spouses’ Social Security numbers in the identification section above.
Option 3: Married Filing Separate Return
Select this option if you are married but filing a separate income tax return from your spouse.
Enter both spouses’ Social Security numbers in the identification section above.
Option 4: Head Of Household
Select this option if you qualify to file as head of household with a qualifying person.
Option 5: Qualifying Surviving Spouse
Select this option if you qualify for the qualifying surviving spouse filing status.
Choose only the filing status that applies to your circumstances.
Section B: Federal Itemized Deductions
Did You Itemize Your Deductions On Your 2025 Federal Income Tax Return?
Select Yes if you claimed itemized deductions on your 2025 federal income tax return.
Select No if you claimed the standard deduction instead.
This information helps determine the applicable deduction treatment for your New York return.
Section C: Dependent Status
Can You Be Claimed As A Dependent On Another Taxpayer’s Federal Return?
Select Yes if another taxpayer is legally eligible to claim you as a dependent on their federal income tax return.
Select No if nobody can claim you as a dependent.
Section D1: Foreign Financial Account
Did You Have A Financial Account Located In A Foreign Country?
Select Yes if you maintained a financial account located outside the United States during the applicable period.
Select No if you did not have a financial account located in a foreign country.
Answer this question according to your actual financial account circumstances.
Section D2: Yonkers Residency Information
This section determines whether you or your spouse lived in Yonkers or worked there while living elsewhere during 2025.
Question 1: Did You Or Your Spouse Maintain Living Quarters In Yonkers For Any Part Of 2025?
Select Yes if you or your spouse maintained living quarters in Yonkers during any part of 2025.
Select No if neither of you maintained living quarters there.
Question 2: Number Of Months You Lived In Yonkers In 2025
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 In 2025
Enter the number of months your spouse lived in Yonkers during 2025, if applicable.
Question 4: Did You Or Your Spouse Work In Yonkers While Not Living In Yonkers For Any Part Of 2025?
If you answered No to question 1, answer this question.
Select Yes if you or your spouse worked in Yonkers during 2025 while living outside the city.
Select No if neither of you worked in Yonkers while living elsewhere.
Section E: New York City Part-Year Residents
This section applies only to individuals who lived in New York City for part of 2025. New York City includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island.
Question 1: Number Of Months You Lived In NYC In 2025
Enter the number of months you lived in New York City during 2025.
Question 2: Number Of Months Your Spouse Lived In NYC In 2025
Enter the number of months your spouse lived in New York City during 2025, if applicable.
These entries help determine the applicable New York City part-year resident tax.
Section F: Special Condition Codes
Enter Your 2-Character Special Condition Codes If Applicable
Enter the applicable two-character special condition codes in the designated boxes.
Only enter codes that apply to your tax circumstances. Refer to the Form IT-203-I instructions for the appropriate codes and their meanings.
Section G: New York State Part-Year Residents
This section applies to taxpayers who moved into or out of New York State during 2025.
Date You Moved Into Or Out Of New York State
Enter the date you moved into or out of New York State using the MMDDYYYY format.
Option 1: Lived In New York State On The Last Day Of The Tax Year
Mark this box if you lived in New York State on the final day of the tax year.
Option 2: Lived Outside New York State And Received New York Source Income During The Nonresident Period
Mark this box if you lived outside New York State on the last day of the tax year but received income from New York sources during your nonresident period.
Option 3: Lived Outside New York State And Received No New York Source Income During The Nonresident Period
Mark this box if you lived outside New York State on the last day of the tax year and did not receive any New York source income during your nonresident period.
Select the statement that accurately describes your residency and income circumstances.
Section H: New York State Living Quarters
Did You Or Your Spouse Maintain Living Quarters In New York State In 2025?
Select Yes if you or your spouse maintained living quarters in New York State during 2025.
Select No if neither of you maintained living quarters in the state.
If you answer Yes, complete Form IT-203-B as directed.
Section I: Dependent Information
Use this section to report the dependents included in your return.
The form provides space for up to six dependents.
First Name And Middle Initial
Enter each dependent’s first name and middle initial.
Last Name
Enter the dependent’s complete last name.
Relationship
Enter the dependent’s relationship to you, such as son, daughter, or another applicable relationship.
Social Security Number
Enter the dependent’s nine-digit Social Security number.
Date Of Birth
Enter the dependent’s date of birth using the MMDDYYYY format.
More Than Six Dependents Checkbox
If you have more than six dependents, mark an X in the checkbox below the dependent information table.
Follow the additional instructions for reporting dependents beyond the available spaces.
Page 2: Federal Income And New York Adjustments
Page 2 calculates federal adjusted gross income and New York adjusted gross income.
It has two amount columns:
- Federal Amount: Enter the applicable full federal income or adjustment amount.
- New York State Amount: Enter the portion applicable to New York State under the relevant income allocation and tax rules.
Enter amounts in whole dollars. Use the Form IT-203-I instructions to determine the correct New York amount for each income category.
Enter your Social Security number in the identification field at the top of the page.
Federal Income And Adjustments
Line 1: Wages, Salaries, Tips, Etc.
Enter your wages, salaries, tips, and other applicable employee compensation.
Report the total federal amount in the Federal Amount column and the applicable New York amount in the New York State Amount column.
Line 2: Taxable Interest Income
Enter your taxable interest income from applicable financial accounts and other interest-producing sources.
Report the federal amount and the portion applicable to New York State.
Line 3: Ordinary Dividends
Enter ordinary dividend income received during the tax year.
Use your applicable investment income records to determine the federal and New York amounts.
Line 4: Taxable Refunds, Credits, Or Offsets Of State And Local Income Taxes
Enter taxable refunds, credits, or offsets of state and local income taxes.
Include the applicable federal and New York amounts.
You must also enter the applicable amount from this line on line 24.
Line 5: Alimony Received
Enter the alimony income applicable to the tax year.
Report the amount in the appropriate federal and New York State columns.
Line 6: Business Income Or Loss
Enter your business income or loss from the applicable business activities.
Submit a copy of federal Schedule C, Form 1040, with the return.
Report the applicable federal amount and New York amount.
Line 7: Capital Gain Or Loss
Enter your capital gain or loss for the tax year.
If required, submit a copy of federal Schedule D, Form 1040.
Report the federal amount and the applicable New York amount.
Line 8: Other Gains Or Losses
Enter other gains or losses not reported on the preceding income lines.
Submit a copy of federal Form 4797 with the return.
Line 9: Taxable Amount Of IRA Distributions
Enter the taxable portion of your individual retirement account (IRA) distributions.
If you are a beneficiary receiving IRA distributions, mark an X in the designated beneficiary checkbox.
Report the appropriate federal and New York amounts.
Line 10: Taxable Amount Of Pensions And Annuities
Enter the taxable portion of your pension and annuity distributions.
If you are a beneficiary receiving pension or annuity distributions, mark an X in the designated beneficiary checkbox.
Enter the applicable federal and New York amounts.
Line 11: Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, Etc.
Enter income or loss from rental real estate, royalties, partnerships, S corporations, trusts, and other applicable sources included in this category.
Submit a copy of federal Schedule E, Form 1040.
Report the applicable federal and New York amounts.
Line 12: Rental Real Estate Included In Line 11
Enter the federal amount of rental real estate income or loss already included in line 11.
This line identifies the rental real estate portion of the amount reported on line 11. Do not add this amount again when calculating line 17.
Line 13: Farm Income Or Loss
Enter your farm income or loss for the tax year.
Submit a copy of federal Schedule F, Form 1040.
Report the federal amount and the applicable New York amount.
Line 14: Unemployment Compensation
Enter your unemployment compensation received during the tax year.
Report the federal and applicable New York amounts.
Line 15: Taxable Amount Of Social Security Benefits
Enter the taxable portion of your Social Security benefits.
Report the federal and New York amounts.
You must also enter the applicable amount from this line on line 26.
Line 16: Other Income
Enter any other taxable income that does not belong on the preceding lines.
Identify the type of income in the space provided.
Report the applicable federal and New York amounts.
Line 17: Total Income
Add lines 1 through 11 and lines 13 through 16.
Do not include line 12 separately because it is already included in line 11.
Enter the total in both the Federal Amount and New York State Amount columns.
Line 18: Total Federal Adjustments To Income
Enter the total applicable adjustments to income.
Identify the adjustments in the space provided.
Report the corresponding federal and New York amounts according to the applicable instructions.
Line 19: Federal Adjusted Gross Income
Subtract line 18 from line 17.
Enter the resulting federal adjusted gross income and the corresponding New York amount.
New York Additions
New York additions are amounts that must be added when calculating New York adjusted gross income.
Line 20: Interest Income On State And Local Bonds And Obligations
Enter interest income received from state and local government bonds and obligations, except obligations issued by New York State or its local governments.
Report the applicable amounts in both columns.
Line 21: Public Employee 414(h) Retirement Contributions
Enter applicable public employee retirement contributions made under Section 414(h).
Report the appropriate federal and New York amounts.
Line 22: Other New York Additions
Enter other applicable New York additions reported on Form IT-225, line 9.
Transfer the appropriate amount from Form IT-225.
Line 23: Total New York Additions And Adjusted Income Before Subtractions
Add lines 19 through 22.
Enter the resulting amount in both columns.
New York Subtractions
This section identifies income amounts that may be subtracted when calculating New York adjusted gross income.
Line 24: Taxable Refunds, Credits, Or Offsets Of State And Local Income Taxes
Transfer the applicable amount from line 4.
Enter the amount of taxable state and local income tax refunds, credits, or offsets that must be subtracted.
Line 25: Pensions Of New York State And Local Governments And The Federal Government
Enter qualifying pension income received from New York State and local governments or the federal government.
Report the applicable amounts in both columns.
Line 26: Taxable Amount Of Social Security Benefits
Transfer the taxable Social Security benefit amount from line 15.
Enter the corresponding amounts in the federal and New York State columns.
Line 27: Interest Income On U.S. Government Bonds
Enter applicable interest income earned from obligations of the United States government.
Report the appropriate amounts in both columns.
Line 28: Pension And Annuity Income Exclusion
Enter the applicable pension and annuity income exclusion.
Use the relevant instructions to determine the allowable amount.
Line 29: Other New York Subtractions
Enter other applicable New York subtractions from Form IT-225, line 18.
Transfer the appropriate amount from Form IT-225.
Line 30: Total New York Subtractions
Add lines 24 through 29.
Enter the total applicable subtractions in both columns.
Line 31: New York Adjusted Gross Income
Subtract line 30 from line 23.
The result is your New York adjusted gross income.
Enter the calculated amounts in the Federal Amount and New York State Amount columns.
Line 32: Federal Adjusted Gross Income From Line 31
Transfer the amount from line 31, Federal Amount column, into line 32.
This amount is used in the subsequent New York taxable income calculation.
Page 3: Deductions, Tax Calculation, Credits, And Other Taxes
Page 3 calculates New York taxable income, New York State tax, applicable credits, New York City and Yonkers taxes, MCTMT, sales or use tax, and voluntary contributions.
Enter your name as shown on page 1 and your Social Security number at the top of the page.
Standard Deduction Or Itemized Deduction
Line 33: Standard Deduction Or Itemized Deduction
Enter the standard deduction or itemized deduction applicable to your return.
If you choose the standard deduction, mark the Standard checkbox.
If you choose to itemize, mark the Itemized checkbox and enter the applicable deduction calculated on Form IT-196.
Select only one deduction method.
Line 34: Income After Deduction
Subtract line 33 from line 32.
If line 33 is greater than line 32, enter zero instead of a negative amount.
Line 35: Dependent Exemption Amount
Multiply the number of dependents listed in section I on page 1 by $1,000.
Enter the resulting dependent exemption amount.
Refer to the instructions for applicable dependent eligibility and calculation requirements.
Line 36: New York Taxable Income
Subtract line 35 from line 34.
Enter the resulting New York taxable income.
Tax Calculation, Credits, And Other Taxes
Line 37: New York Taxable Income
Transfer the amount from line 36.
This amount is used to calculate New York State income tax.
Line 38: New York State Tax On Line 37 Amount
Calculate the New York State income tax on the taxable income reported on line 37.
Use the applicable New York State tax rate schedule or tax table provided in the Form IT-203-I instructions.
Line 39: New York State Household Credit
Enter the applicable New York State household credit.
Use the relevant instructions to determine whether you qualify and calculate the allowable 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 applicable New York State child and dependent care credit.
Use the applicable instructions and supporting calculations to determine the allowable credit.
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 applicable New York State earned income credit.
Use the applicable instructions to determine your eligibility and calculate the credit.
Line 44: Base Tax
Subtract line 43 from line 42.
If line 43 is greater than line 42, enter zero.
The result represents your base tax before applying the New York income percentage.
Line 45: Income Percentage
Calculate the New York income percentage using the following amounts:
- Enter the New York State Amount from line 31 in the first amount field.
- Enter the Federal Amount from line 31 in the second amount field.
- Divide the New York State amount by the federal amount.
- Round the resulting percentage to four decimal places.
Enter the resulting decimal in the designated box.
Line 46: Allocated New York State Tax
Multiply line 44 by the decimal reported on line 45.
Enter the resulting allocated New York State tax.
Line 47: New York State Nonrefundable Credits
Enter the applicable New York State nonrefundable credits from Form IT-203-ATT, line 8.
Line 48: New York State 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 from Form IT-203-ATT, line 33.
Line 50: Total New York State Taxes
Add lines 48 and 49.
Enter the total New York State tax amount.
New York City And Yonkers Taxes, Credits, Surcharges, And MCTMT
This section calculates applicable New York City and Yonkers taxes, credits, and Metropolitan Commuter Transportation Mobility Tax amounts.
Line 51: Part-Year New York City Resident Tax
Enter the part-year New York City resident tax calculated on Form IT-360.1.
Use the applicable residency information from section E on page 1.
Line 52: Part-Year Resident Nonrefundable New York City Child And Dependent Care Credit
Enter the applicable nonrefundable New York City child and dependent care credit.
Use the relevant instructions to determine the allowable amount.
Line 52a: New York City Tax After Child And Dependent Care Credit
Subtract line 52 from line 51.
Enter the resulting New York City tax after the credit.
Line 52b: MCTMT Net Earnings Base For Zone 1
Enter the applicable net earnings base for Metropolitan Commuter Transportation Mobility Tax Zone 1.
Use the relevant MCTMT instructions to calculate the amount.
Line 52c: MCTMT Net Earnings Base For Zone 2
Enter the applicable net earnings base for Metropolitan Commuter Transportation Mobility Tax Zone 2.
Use the relevant MCTMT instructions to calculate the amount.
Line 52d: MCTMT For Zone 1
Calculate the MCTMT applicable to Zone 1 using the net earnings base reported on line 52b and the applicable instructions.
Enter the resulting tax amount.
Line 52e: MCTMT For Zone 2
Calculate the MCTMT applicable to Zone 2 using the net earnings base reported on line 52c and the applicable instructions.
Enter the resulting tax amount.
Line 52f: Total MCTMT
Add lines 52d and 52e.
Enter the total Metropolitan Commuter Transportation Mobility Tax.
Line 53: Yonkers Nonresident Earnings Tax
Enter the applicable Yonkers nonresident earnings tax calculated using Form Y-203.
Line 54: Part-Year Yonkers Resident Income Tax Surcharge
Enter the applicable part-year Yonkers resident income tax surcharge calculated using Form IT-360.1.
Line 55: Total New York City And Yonkers Taxes, Surcharges, And MCTMT
Add line 52a and lines 52f through 54.
This calculation includes the applicable New York City tax after credits, total MCTMT, Yonkers nonresident earnings tax, and part-year Yonkers resident surcharge.
Enter the resulting total.
Sales Or Use Tax And Voluntary Contributions
Line 56: Sales Or Use Tax
Enter the applicable sales or use tax amount.
The form specifically states that this line must not be left blank.
Use the Form IT-203-I instructions to determine the amount to report.
Line 57: Voluntary Contributions
Enter the applicable voluntary contributions from Form IT-227, Part 2, line 1.
Transfer the amount from the supporting form.
Line 58: Total New York State, New York City, Yonkers, And Sales Or Use Taxes, MCTMT, And Voluntary Contributions
Add lines 50, 55, 56, and 57.
Enter the total tax and voluntary contribution amount.
Page 4: Payments, Refundable Credits, Refunds, And Amounts Owed
Page 4 reconciles your total tax liability with the payments and refundable credits available for the year.
It also provides fields for refunds, estimated tax payments, bank information, electronic payments, third-party authorization, paid preparer information, and taxpayer signatures.
Enter your Social Security number at the top of the page.
Line 59: Amount From Line 58
Transfer the total amount from line 58.
This is the starting amount for the payments and refundable credits calculation.
Payments And Refundable Credits
Line 60: Part-Year New York City School Tax Credit (Fixed Amount)
Enter the applicable fixed-amount New York City school tax credit for part-year residents.
Complete section E on page 1 when applicable.
Line 60a: New York City School Tax Credit (Rate Reduction Amount)
Enter the applicable New York City school tax credit based on the rate reduction amount.
Use the relevant instructions to determine the allowable credit.
Line 60b: New York City Income Tax Elimination Credit
Enter the applicable New York City income tax elimination credit.
Use the relevant instructions to determine whether the credit applies.
Line 61: Other Refundable Credits
Enter other applicable refundable credits from Form IT-203-ATT, line 17.
Transfer the total eligible amount from the supporting form.
Line 62: Total New York State Tax Withheld
Enter the total New York State income tax withheld during 2025.
Use your applicable withholding statements and tax records to determine the amount.
Line 63: Total New York City Tax Withheld
Enter the total New York City income tax withheld during 2025.
Line 64: Total Yonkers Tax Withheld
Enter the total Yonkers income tax withheld during 2025.
Line 65: Total Estimated Tax Payments And Amount Paid With Form IT-370
Enter the total estimated tax payments made during the year, together with any applicable amount paid with Form IT-370.
Use your payment records to verify the total.
Line 66: Total Payments And Refundable Credits
Add lines 60 through 65.
This produces the total payments and refundable credits available to offset your tax liability.
Your Refund, Amount You Owe, And Account Information
This section determines whether you have an overpayment, a refund, or an outstanding tax balance.
Line 67: Amount Overpaid
Compare line 66 with line 59.
If line 66 is greater than line 59, subtract line 59 from line 66.
Enter the resulting overpayment.
If your payments and refundable credits do not exceed your total tax, there is no overpayment to report.
Line 68: Amount Available For Refund
Subtract line 69 from line 67.
Enter the remaining overpayment available for refund.
This amount represents the portion of the overpayment not being applied toward your 2026 estimated tax.
Line 68a: Amount Of Refund To Deposit Into A New York State 529 Account
Enter the portion of line 68 that you want deposited into a New York State 529 college savings account.
You must also complete and submit Form IT-195, reporting the applicable 529 account deposit amount on line 4.
Line 68b: Total Refund After New York State 529 Account Deposit
Subtract line 68a from line 68.
Enter the remaining refund after accounting for the amount deposited into the New York State 529 account.
Refund Payment Choice
The form provides two refund options. Mark only one.
Direct Deposit To Checking Or Savings Account
Select this option if you want your refund deposited directly into a checking or savings account.
Complete the bank account information in line 73.
Paper Check
Select this option if you want to receive your refund by paper check.
Estimated Tax Credit And Amount Owed
Line 69: Amount Of Overpayment Applied To 2026 Estimated Tax
Enter the portion of line 67 that you want applied toward your 2026 estimated income tax.
This amount reduces the overpayment available for your current refund.
Line 70: Amount You Owe
If line 66 is less than line 59, subtract line 66 from line 59.
Enter the resulting outstanding tax balance.
The form provides two payment options:
- Electronic Funds Withdrawal: Mark the designated checkbox if you want the tax payment withdrawn electronically. Complete lines 73 and 74.
- Check Or Money Order: If you pay by check or money order, complete Form IT-201-V and mail it with your return.
Line 71: Estimated Tax Penalty
Enter any applicable estimated tax penalty.
The amount must be included with the balance on line 70 or used to reduce the overpayment reported on line 67, as applicable.
Line 72: Other Penalties And Interest
Enter any other applicable penalties and interest owed.
Use the relevant instructions to determine the amount.
Line 73: Account Information For Direct Deposit Or Electronic Funds Withdrawal
Complete this section when requesting direct deposit of your refund or electronic withdrawal of your tax payment.
Foreign Bank Account Checkbox
Mark this box if the funds for your payment or refund would come from or go to an account located outside the United States.
Line 73a: Account Type
Select the appropriate bank account type.
The form provides four choices:
- Personal checking.
- Personal savings.
- Business checking.
- Business savings.
Mark the box that matches the account you want to use.
Line 73b: Routing Number
Enter the bank routing number associated with the selected account.
Check the number against your bank records to avoid processing errors.
Line 73c: Account Number
Enter the complete bank account number.
Make sure the account number is accurate and belongs to the account selected in line 73a.
Line 74: Electronic Funds Withdrawal
Complete this section if you are choosing electronic funds withdrawal to pay the amount owed.
Date
Enter the date you want the electronic payment to be withdrawn.
Amount
Enter the amount you authorize the tax department to withdraw electronically.
Verify that the date and payment amount are correct before submitting the return.
Third-Party Designee
This section allows you to authorize another person to discuss your tax return with the New York State Department of Taxation and Finance.
Third-Party Designee: Yes Or No
Select Yes if you authorize a designated individual to discuss your return with the tax department.
Select No if you do not want to provide this authorization.
If you select Yes, complete the following information.
Print Designee’s Name
Enter the full name of the person you authorize to discuss your return.
Designee’s Phone Number
Enter the telephone number where the designated person can be reached.
Personal Identification Number (PIN)
Enter the personal identification number associated with the third-party authorization.
Enter the designated person’s email address.
Paid Preparer Information
This section must be completed by the paid tax preparer when a professional preparer completes the return.
Preparer’s NYTPRIN
Enter the New York Tax Preparer Registration Identification Number of the paid preparer.
NYTPRIN Exclusion Code
If applicable, enter the appropriate exclusion code associated with the preparer’s NYTPRIN reporting requirements.
Preparer’s Signature
The paid preparer must sign the return in the designated field.
Preparer’s Printed Name
Enter the preparer’s full printed name.
Firm’s Name
Enter the name of the tax preparation firm.
If the preparer is self-employed, enter the preparer’s name as applicable.
Preparer’s PTIN Or SSN
Enter the preparer’s Preparer Tax Identification Number or Social Security number, as applicable.
Address
Enter the complete mailing address of the preparer or tax preparation firm.
Employer Identification Number
Enter the Employer Identification Number of the tax preparation firm, when applicable.
Date
Enter the date the paid preparer completed and signed the return.
Enter the preparer’s email address.
Taxpayer Signature Information
The taxpayer signature section confirms that the information reported on the return is accurate and complete.
Your Signature
Sign your name in the designated field to certify your tax return.
Your Occupation
Enter your current occupation.
Spouse’s Signature And Occupation
If filing a joint return, your spouse must also sign the return and enter their occupation.
Date
Enter the date you sign the return.
If filing jointly, make sure the applicable signature requirements are satisfied.
Daytime Phone Number
Enter a telephone number where the tax department can contact you during normal business hours.
Enter your email address for applicable tax-related communication.
The form also directs taxpayers to the Form IT-203-I instructions for information about where to mail the completed return.
Final Review Before Filing
Before submitting Form IT-203, review every page and confirm that the information, calculations, supporting documents, and signatures are complete.
Use the following checklist to reduce common filing errors.
Taxpayer Information
- Verify your first name, middle initial, and last name.
- Check your date of birth and Social Security number.
- Enter your spouse’s information if applicable.
- Verify your mailing address and permanent home address.
- Complete the county of residence and school district information as applicable.
- Enter the taxpayer’s and spouse’s dates of death if applicable.
Filing Status And Residency
- Select only one filing status in section A.
- Answer the federal itemized deduction question in section B.
- Answer the dependent status question in section C.
- Answer the foreign financial account question in section D1.
- Complete the Yonkers residency questions in section D2 when applicable.
- Complete the New York City part-year residency information in section E when applicable.
- Enter applicable two-character special condition codes in section F.
- Complete the New York State residency information in section G.
- Answer the New York State living quarters question in section H.
- Provide the required information for all dependents in section I.
- Mark the additional dependent checkbox if you have more than six dependents.
Income And Adjustments
- Verify all federal income amounts on page 2.
- Enter the applicable New York State amounts separately.
- Check wages, interest, dividends, business income, and capital gains.
- Verify IRA, pension, annuity, and Social Security income.
- Include applicable rental, partnership, S corporation, trust, and farm income.
- Identify other income on line 16.
- Check federal adjustments on line 18.
- Verify the New York additions on lines 20 through 22.
- Confirm the New York subtractions on lines 24 through 29.
- Check the calculations on lines 30 and 31.
- Transfer the correct federal amount to line 32.
Deductions And Tax Calculations
- Select either the standard deduction or itemized deduction on line 33.
- Verify the calculation on lines 34 through 36.
- Check the New York State tax calculation on lines 37 and 38.
- Verify the applicable household, child and dependent care, and earned income credits.
- Calculate the income percentage on line 45 and round it to four decimal places.
- Verify allocated New York State tax and nonrefundable credits.
- Complete applicable New York City and Yonkers tax calculations.
- Check MCTMT calculations for Zone 1 and Zone 2 when applicable.
- Do not leave line 56, sales or use tax, blank.
- Verify voluntary contributions on line 57.
- Recheck the total on line 58.
Payments And Refunds
- Verify New York City school tax credits on lines 60 and 60a.
- Check the New York City income tax elimination credit on line 60b.
- Verify other refundable credits on line 61.
- Confirm New York State, New York City, and Yonkers withholding amounts.
- Include estimated tax payments and applicable extension payments.
- Verify total payments and refundable credits on line 66.
- Check the overpayment calculation on line 67.
- Confirm the amount available for refund on line 68.
- Complete line 68a if depositing part of your refund into a New York State 529 account.
- Verify the remaining refund on line 68b.
- Complete line 69 if applying an overpayment toward 2026 estimated tax.
- Verify the balance due on line 70, if applicable.
- Include any estimated tax penalty and other applicable penalties or interest.
Bank Information And Signatures
- Select the correct refund method.
- Verify your bank account type, routing number, and account number if using direct deposit or electronic payment.
- Complete line 74 if requesting electronic funds withdrawal.
- Complete the third-party designee section if granting authorization.
- Ensure the paid preparer completes their required information, if applicable.
- Sign and date the return.
- Obtain your spouse’s signature if filing jointly.
- Enter the required occupations, daytime telephone number, and email addresses.
Supporting Forms And Final Submission
- Complete Form IT-203-B if required.
- Include applicable Forms IT-2 and IT-1099-R.
- Attach the required federal supporting schedules and forms.
- Include Form IT-196 if claiming itemized deductions.
- Include applicable Form IT-225 and Form IT-203-ATT information.
- Submit Form IT-195 if depositing part of your refund into a New York State 529 account.
- Complete Form IT-201-V if paying by check or money order.
- Do not include your federal Form W-2 with the return.
- Review the current Form IT-203-I instructions for the correct filing method and mailing address.
- Keep a copy of the completed return and supporting records for your files.
Completing Form IT-203 carefully helps ensure that your federal income, New York income, residency information, deductions, credits, and payments are reported correctly. Review the applicable instructions for any calculations or eligibility requirements that require additional guidance before submitting your 2025 return.