New York Form IT-201-ATT

New York Form IT-201-ATT, titled Other Tax Credits and Taxes, is an attachment to the New York State Resident Income Tax Return (Form IT-201). It is issued by the New York State Department of Taxation and Finance to help taxpayers report additional state and local tax credits, refundable credits, and other taxes that must be included when calculating their annual income tax liability. The form collects information about several categories of tax benefits, including New York State nonrefundable credits, credits that can be carried forward, New York City credits, Yonkers credits, and refundable credits associated with New York State, New York City, Yonkers, and the Metropolitan Commuter Transportation Mobility Tax (MCTMT). It also provides sections for reporting additional New York State and New York City taxes, including taxes related to lump-sum distributions and other applicable tax obligations. Taxpayers use this attachment when they have credits or additional taxes that must be reported separately from the main Form IT-201. The form organizes these amounts into three major parts: Part 1 covers other tax credits, Part 2 reports other New York State taxes, and Part 3 addresses other New York City taxes. Completing the form accurately is important because the reported amounts affect the total credits, additional taxes, and final tax liability calculated on the main income tax return. Incorrect credit codes, missing supporting calculations, or inaccurate totals may result in incorrect tax reporting. Taxpayers should therefore review the applicable credit requirements, supporting forms, and calculations before submitting Form IT-201-ATT with their Form IT-201.

How To File Form IT-201-ATT

Form IT-201-ATT must be submitted together with Form IT-201, New York State Resident Income Tax Return. It is an attachment to the main return and should not be treated as an independent income tax return.

The form is intended for taxpayers who need to report additional New York State, New York City, or Yonkers tax credits and other applicable taxes that are not fully reported through the main Form IT-201.

Where To Submit Form IT-201-ATT

Submit the completed Form IT-201-ATT with your Form IT-201.

Follow the filing instructions applicable to your New York State income tax return. Make sure the attachment is included with the return so that the Department of Taxation and Finance can properly account for the credits and taxes reported.

Information And Documents To Prepare

Before completing Form IT-201-ATT, gather the following information and supporting documents, as applicable:

1. Form IT-201: Your completed New York State Resident Income Tax Return.
2. Social Security number: The identifying number associated with your income tax return.
3. Tax credit information: Details of the New York State, New York City, and Yonkers credits you intend to report.
4. Credit codes: The appropriate codes for credits entered in the designated other-credit fields.
5. Credit computations: Supporting calculations for accumulation distribution credits and any other credits requiring separate computations.
6. Form IT-230: Information relating to separate taxes and capital gain portions of lump-sum distributions.
7. Other applicable tax forms: Supporting forms required for additional New York State or New York City taxes.
8. Form IT-201 instructions: The official instructions for completing Form IT-201-ATT, particularly for entries that refer to separate instructions.

Understanding The Three Parts Of Form IT-201-ATT

The form is divided into three main parts:

• Part 1 – Other New York State, New York City, and Yonkers Tax Credits: Used to report nonrefundable credits, carryover credits, and refundable credits.
• Part 2 – Other New York State Taxes: Used to report additional New York State taxes that apply to the taxpayer.
• Part 3 – Other New York City Taxes: Used to report additional New York City taxes.

Complete only the sections that apply to your tax situation. If you are subject to additional New York State or New York City taxes, complete the corresponding sections and submit all applicable supporting forms.

How To Complete Form IT-201-ATT

Form IT-201-ATT contains taxpayer identification fields, a yes-or-no question, three major parts, and multiple credit and tax calculation lines. Follow the instructions below to complete each section.

Taxpayer Information

Name(s) as Shown on Form IT-201

Enter your name exactly as it appears on your New York State Resident Income Tax Return (Form IT-201). If the return includes multiple taxpayers, make sure the names match the information reported on the main return.

Your Social Security Number

Enter the Social Security number associated with your Form IT-201. Make sure the number is accurate and matches the identifying information on your income tax return.

The Social Security number field also appears at the top of the second page. Enter the same number there to identify both pages of the attachment.

Question A: Government-Related Criminal Convictions

Question A: Conviction Involving Public Servants, Government Corruption, or Government Fraud

Answer whether you or an entity in which you have an ownership interest has been convicted of any of the specified offenses involving bribery of public servants, corruption of government, or defrauding the government.

The question refers to offenses covered under New York Penal Law Article 200, Article 496, or Section 195.20.

Select the appropriate answer:

• Yes: Select this option if you or an entity of which you are an owner has been convicted of one of the listed offenses.
• No: Select this option if neither you nor an entity of which you are an owner has been convicted of any of the specified offenses.

Review the Form IT-201 instructions for additional guidance on answering this question.

Part 1: Other New York State, New York City, and Yonkers Tax Credits

Part 1 is used to report different types of tax credits that may reduce or otherwise affect the taxpayer’s New York State and local tax liability.

It is divided into four sections:

• Section A: New York State nonrefundable, non-carryover credits.
• Section B: New York State nonrefundable, carryover credits.
• Section C: New York City nonrefundable, non-carryover credits.
• Section D: New York State, New York City, Yonkers, and MCTMT refundable credits.

Section A: New York State Nonrefundable, Non-Carryover Credits Used

This section covers New York State nonrefundable credits that cannot be carried forward to another tax year. The form specifies that entries in this section must be reported in whole dollars.

Line 1: Accumulation Distribution Credit

Enter the amount of the New York State accumulation distribution credit you are claiming for the tax year.

You must submit the supporting computation for this credit. Use the applicable calculation to determine the amount eligible to be reported on this line.

Line 2a: Other Nonrefundable, Non-Carryover Credit – First Entry

Use this entry to report an eligible New York State nonrefundable credit that does not have a separate designated line in this section.

Enter the appropriate credit code in the code field and the corresponding credit amount in the amount field. The credit must qualify as a nonrefundable, non-carryover credit.

Line 2b: Other Nonrefundable, Non-Carryover Credit – Second Entry

Use this entry to report another eligible credit belonging to the same category.

Enter its applicable credit code and corresponding amount. Do not include credits that belong in the carryover or refundable credit sections.

Line 2: Total Other Nonrefundable, Non-Carryover Credits

Add the amounts entered on lines 2a and 2b.

The calculation is:

Line 2a + Line 2b = Line 2

Enter the combined amount on line 2. This represents the total of the other nonrefundable, non-carryover credits reported in this section.

Section B: New York State Nonrefundable, Carryover Credits Used

This section is for New York State nonrefundable credits that may be carried forward when the applicable credit rules permit it.

Enter the appropriate amount for each credit you are claiming during the tax year.

Line 3: Long-Term Care Insurance Credit

Enter the amount of the New York State long-term care insurance credit you are claiming.

Use the applicable credit calculation to determine the amount that qualifies for the current tax year.

Line 4: Investment Credit

Enter the amount of the New York State investment credit you are claiming.

Use the applicable supporting credit calculation to establish the amount available for use during the current year.

Line 5: Solar Energy System Equipment Credit

Enter the amount of the New York State solar energy system equipment credit you are claiming.

Use the applicable credit calculation and supporting tax information to determine the amount eligible for reporting.

Line 6a: Other Nonrefundable, Carryover Credit – First Entry

Enter the credit code and corresponding amount for the first eligible nonrefundable, carryover credit not separately listed in lines 3 through 5.

Line 6b: Other Nonrefundable, Carryover Credit – Second Entry

Enter the applicable code and amount for another qualifying credit in this category.

Line 6c: Other Nonrefundable, Carryover Credit – Third Entry

Enter the credit code and amount for the third eligible nonrefundable, carryover credit.

Line 6d: Other Nonrefundable, Carryover Credit – Fourth Entry

Enter the applicable credit code and corresponding amount for the fourth credit being reported.

Line 6e: Other Nonrefundable, Carryover Credit – Fifth Entry

Enter the code and amount for the fifth eligible credit that belongs in this section.

Line 6f: Other Nonrefundable, Carryover Credit – Sixth Entry

Enter the appropriate code and credit amount for the sixth qualifying credit.

Line 6g: Other Nonrefundable, Carryover Credit – Seventh Entry

Enter the code and corresponding amount for the seventh eligible credit.

Line 6h: Other Nonrefundable, Carryover Credit – Eighth Entry

Enter the appropriate credit code and amount for the eighth qualifying credit.

Line 6i: Other Nonrefundable, Carryover Credit – Ninth Entry

Enter the code and corresponding credit amount for the ninth eligible credit.

Line 6j: Other Nonrefundable, Carryover Credit – Tenth Entry

Enter the applicable code and amount for the tenth credit being reported.

Line 6k: Other Nonrefundable, Carryover Credit – Eleventh Entry

Enter the appropriate credit code and corresponding amount for the eleventh qualifying credit.

Line 6l: Other Nonrefundable, Carryover Credit – Twelfth Entry

Enter the code and amount for the twelfth eligible credit.

Line 6m: Other Nonrefundable, Carryover Credit – Thirteenth Entry

Enter the appropriate credit code and corresponding amount for the thirteenth qualifying credit.

Line 6n: Other Nonrefundable, Carryover Credit – Fourteenth Entry

Enter the credit code and amount for the fourteenth eligible nonrefundable, carryover credit.

For all entries from lines 6a through 6n, make sure the credit codes correspond to the credits being reported. Use the applicable credit calculations to determine the amounts.

Line 6: Total Other Nonrefundable, Carryover Credits

Add the amounts reported on lines 6a through 6n.

The calculation is:

Line 6a + Line 6b + Line 6c + Line 6d + Line 6e + Line 6f + Line 6g + Line 6h + Line 6i + Line 6j + Line 6k + Line 6l + Line 6m + Line 6n = Line 6

Enter the combined amount on line 6. This represents the total other nonrefundable, carryover credits reported in Section B.

Line 7: Total New York State Nonrefundable Credits Used

Calculate the total New York State nonrefundable credits by adding lines 1 through 6.

The calculation is:

Line 1 + Line 2 + Line 3 + Line 4 + Line 5 + Line 6 = Line 7

Enter the result on line 7. Transfer this amount to Form IT-201, line 42.

Check that the total includes all applicable credits reported in Sections A and B without counting any amount twice.

Section C: New York City Nonrefundable, Non-Carryover Credits Used

Section C is used to report qualifying New York City nonrefundable credits that cannot be carried forward to another tax year.

Line 8: New York City Resident UBT Credit

Enter the amount of the New York City resident UBT credit you are claiming.

Use the applicable credit information and supporting calculations to determine the amount to report.

Line 8a: Intentionally Left Blank

This line is reserved and does not require an entry. Do not enter a credit amount or calculation on this line.

Line 9: New York City Accumulation Distribution Credit

Enter the amount of the New York City accumulation distribution credit you are claiming.

You must submit the supporting computation for this credit. Use the applicable calculation to establish the amount eligible for the tax year.

Line 9a: Part-Year Resident Nonrefundable New York City Child and Dependent Care Credit

Enter the amount of the New York City nonrefundable child and dependent care credit applicable to a part-year resident.

This line is specifically designated for the part-year resident credit. Use the applicable credit calculation to determine the amount you can claim.

Line 10: Total Other New York City Nonrefundable Credits Used

Add the amounts reported on lines 8, 9, and 9a.

The calculation is:

Line 8 + Line 9 + Line 9a = Line 10

Enter the total on line 10. Transfer this amount to Form IT-201, line 53.

Do not include line 8a in the calculation because it is intentionally left blank.

Section D: New York State, New York City, Yonkers, and MCTMT Refundable Credits

Section D covers refundable credits associated with New York State, New York City, Yonkers, and the Metropolitan Commuter Transportation Mobility Tax (MCTMT).

Complete the applicable entries based on the refundable credits you are claiming.

Line 11: Farmers’ School Tax Credit

Enter the amount of the Farmers’ School Tax Credit you are claiming for the tax year.

Use the applicable credit calculation and supporting information to determine the amount.

Line 12a: Other Refundable Credit – First Entry

Enter the applicable credit code and corresponding amount for the first other refundable credit being reported.

Line 12b: Other Refundable Credit – Second Entry

Enter the credit code and amount for the second eligible refundable credit.

Line 12c: Other Refundable Credit – Third Entry

Enter the applicable code and amount for the third refundable credit.

Line 12d: Other Refundable Credit – Fourth Entry

Enter the credit code and corresponding amount for the fourth qualifying refundable credit.

Line 12e: Other Refundable Credit – Fifth Entry

Enter the appropriate code and amount for the fifth refundable credit.

Line 12f: Other Refundable Credit – Sixth Entry

Enter the code and amount for the sixth eligible refundable credit.

Line 12g: Other Refundable Credit – Seventh Entry

Enter the appropriate credit code and corresponding amount for the seventh refundable credit.

Line 12h: Other Refundable Credit – Eighth Entry

Enter the credit code and amount for the eighth qualifying refundable credit.

Line 12i: Other Refundable Credit – Ninth Entry

Enter the applicable code and corresponding amount for the ninth refundable credit.

Line 12j: Other Refundable Credit – Tenth Entry

Enter the credit code and amount for the tenth eligible refundable credit.

Line 12k: Other Refundable Credit – Eleventh Entry

Enter the appropriate code and amount for the eleventh refundable credit.

Line 12l: Other Refundable Credit – Twelfth Entry

Enter the credit code and corresponding amount for the twelfth eligible refundable credit.

For lines 12a through 12l, use the appropriate credit codes and report only the amounts that qualify as other refundable credits.

Line 12: Total Other Refundable Credits

Add all amounts entered on lines 12a through 12l.

The calculation is:

Line 12a + Line 12b + Line 12c + Line 12d + Line 12e + Line 12f + Line 12g + Line 12h + Line 12i + Line 12j + Line 12k + Line 12l = Line 12

Enter the combined amount on line 12.

Line 13: Total Refundable Credits From Lines 11 And 12

Add the Farmers’ School Tax Credit reported on line 11 to the total other refundable credits reported on line 12.

The calculation is:

Line 11 + Line 12 = Line 13

Enter the result on line 13. This amount will be transferred to line 14 on the back of the form.

Line 14: Refundable Credit Amount Carried From The Front Page

Enter the amount reported on line 13 on the front page of Form IT-201-ATT.

This line transfers the total refundable credits calculated in Section D to the continuation of the same section on the back page.

Line 15: New York State Claim of Right Credit

Enter the amount of the New York State claim of right credit you are claiming.

Use the applicable calculation and supporting information to determine the amount eligible for reporting.

Line 16: New York City Claim of Right Credit

Enter the amount of the New York City claim of right credit applicable to your tax situation.

Use the appropriate supporting calculation to determine the amount.

Line 17: Yonkers Claim of Right Credit

Enter the amount of the Yonkers claim of right credit you are claiming.

Report the amount supported by the applicable credit calculation.

Line 17a: MCTMT Claim of Right Credit

Enter the amount of the claim of right credit associated with the Metropolitan Commuter Transportation Mobility Tax (MCTMT).

Use the applicable calculation to determine the amount to report.

Line 18: Total New York State, New York City, Yonkers, and MCTMT Other Refundable Credits

Add the amounts reported on lines 14, 15, 16, 17, and 17a.

The calculation is:

Line 14 + Line 15 + Line 16 + Line 17 + Line 17a = Line 18

Enter the total on line 18. Transfer this amount to Form IT-201, line 71.

Make sure all five entries are included in the calculation and that the amount agrees with the supporting credit information.

Part 2: Other New York State Taxes

Part 2 is used to report additional New York State taxes that apply to the taxpayer. The form instructs taxpayers who are subject to other New York State taxes to complete this section.

Submit all applicable supporting tax forms when reporting these amounts.

Line 19: New York State Tax on Capital Gain Portion of Lump-Sum Distributions

Enter the New York State tax attributable to the capital gain portion of qualifying lump-sum distributions.

The amount is determined using Form IT-230. Complete the applicable calculation on that form and transfer the resulting amount to line 19.

Line 20a: Other New York State Tax – First Entry

Enter the appropriate tax code and corresponding amount for the first additional New York State tax not separately listed on the form.

Line 20b: Other New York State Tax – Second Entry

Enter the applicable code and amount for the second additional New York State tax.

Line 20c: Other New York State Tax – Third Entry

Enter the code and corresponding amount for the third applicable tax.

Line 20d: Other New York State Tax – Fourth Entry

Enter the appropriate tax code and amount for the fourth additional New York State tax.

Line 20e: Other New York State Tax – Fifth Entry

Enter the applicable code and amount for the fifth tax being reported.

Line 20f: Other New York State Tax – Sixth Entry

Enter the code and corresponding amount for the sixth additional New York State tax.

Line 20g: Other New York State Tax – Seventh Entry

Enter the appropriate tax code and amount for the seventh applicable tax.

Line 20h: Other New York State Tax – Eighth Entry

Enter the code and corresponding amount for the eighth tax being reported.

Line 20i: Other New York State Tax – Ninth Entry

Enter the applicable tax code and amount for the ninth additional New York State tax.

Line 20j: Other New York State Tax – Tenth Entry

Enter the code and corresponding amount for the tenth applicable tax.

Line 20k: Other New York State Tax – Eleventh Entry

Enter the appropriate tax code and amount for the eleventh additional New York State tax.

Line 20l: Other New York State Tax – Twelfth Entry

Enter the applicable code and corresponding amount for the twelfth tax being reported.

For lines 20a through 20l, use the correct tax codes and enter the amounts determined from the applicable tax calculations and supporting forms.

Line 20: Total Other New York State Taxes

Add the amounts reported on lines 20a through 20l.

The calculation is:

Line 20a + Line 20b + Line 20c + Line 20d + Line 20e + Line 20f + Line 20g + Line 20h + Line 20i + Line 20j + Line 20k + Line 20l = Line 20

Enter the combined amount on line 20.

Line 21: Total Other New York State Taxes Before Additional Adjustments

Add the amount reported on line 19 to the total reported on line 20.

The calculation is:

Line 19 + Line 20 = Line 21

Enter the result on line 21. This represents the combined amount of the capital gain portion of lump-sum distribution tax and other New York State taxes reported in this section.

Line 22: Amount Determined Under the Line 22 Instructions

This line requires an amount determined using the specific instructions for line 22 in the Form IT-201 instructions.

Consult the applicable instructions to determine the correct figure and enter it on line 22. The attachment itself does not provide the calculation or explain the components of this amount, so do not estimate or substitute another line’s amount.

Line 23: Tax From Form IT-201, Line 39

Enter the amount reported on line 39 of your main Form IT-201.

Copy the figure directly from the corresponding line of your completed income tax return.

Line 24: Difference Between Lines 22 And 23

Subtract the amount on line 23 from the amount on line 22.

The calculation is:

Line 22 − Line 23 = Line 24

If line 23 is greater than line 22, leave line 24 blank rather than entering a negative amount.

Line 25: Remaining Amount After Subtracting Line 24 From Line 21

Subtract the amount reported on line 24 from the amount on line 21.

The calculation is:

Line 21 − Line 24 = Line 25

If line 24 is greater than line 21, leave line 25 blank.

Line 26: New York State Separate Tax on Lump-Sum Distributions

Enter the New York State separate tax on lump-sum distributions calculated using Form IT-230.

Complete the applicable Form IT-230 calculation and transfer the corresponding amount to this line.

Line 27: Resident Credit Against Separate Tax on Lump-Sum Distributions

Enter the applicable resident credit that can be claimed against the separate tax on lump-sum distributions reported on line 26.

Use the relevant credit calculation to determine the amount.

Line 28: Net New York State Separate Tax on Lump-Sum Distributions

Subtract the resident credit reported on line 27 from the separate tax reported on line 26.

The calculation is:

Line 26 − Line 27 = Line 28

Enter the resulting amount on line 28.

Line 29: Intentionally Left Blank

This line is reserved and does not require an entry. Do not enter an amount or calculation on line 29.

Line 30: Net Other New York State Taxes

Add the amount on line 25 to the amount on line 28.

The calculation is:

Line 25 + Line 28 = Line 30

Enter the result on line 30. Transfer this amount to Form IT-201, line 45.

This total represents the net other New York State taxes calculated in Part 2.

Part 3: Other New York City Taxes

Part 3 is used to report additional New York City taxes that apply to the taxpayer. If you are subject to other New York City taxes covered by this section, complete the applicable entries.

Submit all supporting tax forms required for the amounts being reported.

Line 31: Intentionally Left Blank

This line is reserved and does not require an entry. Leave it blank.

Line 32: New York City Resident Separate Tax on Lump-Sum Distributions

Enter the New York City resident separate tax on lump-sum distributions.

The amount is determined using Form IT-230. Complete the applicable calculation and transfer the resulting amount to line 32.

Line 33: New York City Tax on Capital Gain Portion of Lump-Sum Distributions

Enter the New York City tax attributable to the capital gain portion of lump-sum distributions.

Use Form IT-230 to determine the applicable amount and report it on line 33.

Line 34: Total Other New York City Taxes

Add the amounts reported on lines 32 and 33.

The calculation is:

Line 32 + Line 33 = Line 34

Enter the combined amount on line 34. Transfer this amount to Form IT-201, line 51.

Make sure the total includes both applicable New York City tax amounts and that the figures agree with your supporting calculations.

Important Calculations And Reporting Locations

After completing Form IT-201-ATT, review the following calculations and transfer the applicable totals to the corresponding lines of your main Form IT-201.

Check each transfer carefully. The amounts entered on the main return should match the corresponding totals calculated on Form IT-201-ATT.

Final Review Before Filing

Before submitting Form IT-201-ATT with your New York State income tax return, review the entire attachment to make sure all applicable information, credit amounts, tax entries, and calculations are correct.

Use the following checklist for your final review:

• Confirm that you are completing the correct 2025 version of Form IT-201-ATT.
• Make sure the taxpayer’s name matches Form IT-201.
• Verify that the Social Security number is correct.
• Enter the Social Security number in the designated field on the second page as well.
• Answer Question A accurately based on the specified conviction information.
• Review Section A and enter applicable nonrefundable, non-carryover credits.
• Provide the appropriate credit codes and amounts on lines 2a and 2b.
• Verify that line 2 correctly adds lines 2a and 2b.
• Review Section B for applicable long-term care insurance, investment, and solar energy system equipment credits.
• Enter the appropriate codes and amounts for other nonrefundable, carryover credits on lines 6a through 6n.
• Confirm that line 6 correctly totals all entries from lines 6a through 6n.
• Verify that line 7 adds lines 1 through 6 and matches the amount transferred to Form IT-201, line 42.
• Review Section C for applicable New York City nonrefundable credits.
• Attach the required accumulation distribution credit computation where applicable.
• Leave line 8a blank.
• Confirm that line 10 adds lines 8, 9, and 9a and matches Form IT-201, line 53.
• Review Section D for applicable refundable credits.
• Enter the appropriate codes and amounts on lines 12a through 12l.
• Verify that line 12 correctly totals all other refundable credits.
• Confirm that line 13 adds lines 11 and 12.
• Make sure line 14 matches line 13 from the front page.
• Verify the amounts reported for the New York State, New York City, Yonkers, and MCTMT claim of right credits.
• Confirm that line 18 adds lines 14, 15, 16, 17, and 17a and matches Form IT-201, line 71.
• If subject to other New York State taxes, complete Part 2 and include all applicable supporting forms.
• Verify the amounts reported on lines 19 and 20.
• Confirm that line 21 adds lines 19 and 20.
• Consult the Form IT-201 instructions for the correct amount on line 22.
• Verify that line 23 matches Form IT-201, line 39.
• Check the subtraction calculations on lines 24 and 25, leaving the applicable line blank when the form instructs you to do so.
• Verify the Form IT-230 amounts reported on line 26 and the resident credit reported on line 27.
• Confirm that line 28 correctly subtracts line 27 from line 26.
• Leave line 29 blank.
• Verify that line 30 adds lines 25 and 28 and matches Form IT-201, line 45.
• If subject to other New York City taxes, complete Part 3 and include all applicable supporting forms.
• Leave line 31 blank.
• Verify the New York City lump-sum distribution tax amounts on lines 32 and 33.
• Confirm that line 34 adds lines 32 and 33 and matches Form IT-201, line 51.
• Make sure all credit codes and reported amounts are accurate.
• Review all calculations and supporting documents before filing.
• Submit the completed Form IT-201-ATT together with Form IT-201.

Form IT-201-ATT helps New York taxpayers report additional state and local tax credits and taxes that affect their annual income tax liability. By completing the appropriate sections, entering accurate credit codes, checking every calculation, and transferring the required totals to Form IT-201, taxpayers can maintain consistent and accurate reporting across their New York State income tax return and its supporting attachment.