New York Tax Forms are official documents issued by the New York State Department of Taxation and Finance (NYS DTF) to help individuals, businesses, corporations, employers, partnerships, estates, and other taxpayers meet their state tax obligations. Whether you are searching for New York State income tax forms, downloading Form IT-201, preparing a nonresident IT-203 tax return, looking for New York business tax forms, or trying to locate sales tax certificates and employer withholding documents, understanding the state’s tax form system can make the entire filing process considerably easier. New York provides a comprehensive collection of tax returns, schedules, applications, payment vouchers, exemption certificates, credit claim forms, estimated tax documents, and supporting worksheets for different taxpayer situations. These documents cover individual income tax, corporate franchise tax, partnership income tax, fiduciary income tax, sales and use tax, withholding tax, estate tax, property tax administration, estimated payments, and other specialized state tax requirements. The correct New York tax return form depends on several factors, including residency status, income sources, business structure, filing period, and applicable tax benefits. Full-year residents generally use a different return from nonresidents and part-year residents, while corporations, employers, and partnerships have their own reporting requirements. By exploring the New York Department of Taxation and Finance forms directory, taxpayers can identify the documents they need, review official instructions, download fillable PDF tax forms, access previous-year returns, and discover electronic filing options. This guide brings together the major New York tax forms and their purposes, helping readers understand the available documents and find the appropriate resources for their filing requirements.
What Are New York Tax Forms?
New York tax forms are official documents used to report taxable income, calculate tax liabilities, claim eligible deductions and credits, submit payments, request refunds, and provide information to the New York State Department of Taxation and Finance.
The department maintains a large collection of documents for different tax categories and filing situations.
These documents generally include:
- Individual income tax returns.
- Business and corporate income tax returns.
- Partnership and LLC tax forms.
- Sales and use tax returns.
- Employer withholding tax documents.
- Fiduciary and estate tax returns.
- Estimated tax payment vouchers.
- Tax extension applications.
- Tax credit claim forms.
- Sales tax exemption certificates.
- Property tax and assessment documents.
- Supporting schedules and worksheets.
- Taxpayer authorization and account management forms.
The official New York tax forms directory allows taxpayers to search by form number, tax type, and filing year.
You can access the main directory through the New York State Department of Taxation and Finance Forms And Instructions Page.
Which New York Income Tax Form Should You Use?
Choosing the correct individual income tax return is one of the most important parts of filing New York state taxes.
The primary return generally depends on whether you lived in New York throughout the tax year, moved into or out of the state, or earned income in New York while living elsewhere.
1. Form IT-201: Full-Year New York State Residents
Form IT-201 is the standard New York State resident income tax return.
It is generally used by individuals who maintained New York State residency throughout the entire tax year.
The return reports income, adjustments, deductions, credits, and applicable state and local taxes.
Full-year residents who meet the filing requirements generally use this form to calculate their New York income tax liability or determine their refund.
2. Form IT-203: Nonresidents And Part-Year Residents
Form IT-203 is designed for individuals who were not full-year New York State residents but had income subject to New York taxation.
It is commonly used by:
- Individuals who moved into or out of New York during the year.
- People who lived in another state but earned taxable New York-source income.
- Nonresidents who operated businesses or performed qualifying work in New York.
- Individuals with New York income allocation requirements.
The return includes calculations that distinguish New York-source income from income earned outside the state.
3. Form IT-201-X: Amended Resident Income Tax Return
Form IT-201-X is used to correct a previously filed New York State resident income tax return.
Taxpayers may need an amended return if they discover an error involving income, deductions, credits, filing status, or other reported information.
4. Form IT-203-X: Amended Nonresident And Part-Year Resident Return
Form IT-203-X is used to amend a previously filed nonresident or part-year resident income tax return.
It allows taxpayers to correct previously reported income allocations and other tax calculations.
Complete List Of Major New York Individual Income Tax Forms
The New York Department of Taxation and Finance provides numerous individual income tax forms and supporting schedules.
The following inventory brings together the principal forms identified in its current individual income tax directories.
Main Individual Income Tax Returns And Supporting Forms
| Form Number | Form Name And Purpose |
|---|---|
| IT-201 | Resident Income Tax Return |
| IT-201-X | Amended Resident Income Tax Return |
| IT-203 | Nonresident And Part-Year Resident Income Tax Return |
| IT-203-X | Amended Nonresident And Part-Year Resident Income Tax Return |
| IT-2 | Summary Of W-2 Statements |
| IT-1099-R | Summary Of Federal Form 1099-R Statements |
| IT-195 | Allocation Of Refund |
| IT-196 | New York Resident, Nonresident, And Part-Year Resident Itemized Deductions |
| IT-201-ATT | Other Tax Credits And Taxes |
| IT-201-V | Payment Voucher For Income Tax Returns |
| IT-225 | New York State Modifications |
| IT-227 | New York State Voluntary Contributions |
| IT-360.1 | Change Of City Resident Status |
| IT-182 | Passive Activity Loss Limitations For Nonresidents And Part-Year Residents |
| IT-203-A | Business Allocation Schedule |
| IT-203-B | Nonresident And Part-Year Resident Income Allocation And College Tuition Itemized Deduction Worksheet |
| IT-203-C | Nonresident Or Part-Year Resident Spouse’s Certification |
| IT-203-F | Multi-Year Allocation Form |
| IT-260 | New York State And New York City Surety Bond Form, Change Of Resident Status |
| IT-260.1 | Change Of Resident Status, Special Accruals |
| IT-370 | Application For Automatic Six-Month Extension Of Time To File For Individuals |
| IT-2102.6 | Certificate Of Income Tax Withheld |
| Y-203 | Yonkers Nonresident Earnings Tax Return |
Estimated Income Tax Forms
Taxpayers who receive income without sufficient withholding may need to make estimated income tax payments.
The department provides the following forms:
| Form Number | Form Name |
|---|---|
| IT-2105 | Estimated Tax Payment Voucher For Individuals |
| IT-2105.1 | Reconciliation Of Estimated Tax Account For Individuals |
| IT-2105.9 | Underpayment Of Estimated Tax By Individuals And Fiduciaries |
| IT-2106 | Estimated Income Tax Payment Voucher For Fiduciaries |
| IT-2106.1 | Reconciliation Of Estimated Income Tax Account For Fiduciaries |
| IT-2658 | Report Of Estimated Tax For Nonresident Individual Partners And Shareholders |
| IT-2658-MTA | Estimated Metropolitan Commuter Transportation Mobility Tax Attachment |
| IT-2658-NYS | Estimated Personal Income Tax Attachment |
These documents help taxpayers calculate, submit, and reconcile estimated tax payments.
New York Individual Tax Credit Forms
New York provides different tax credit forms for qualifying individuals, families, homeowners, workers, and other eligible taxpayers.
These documents are generally attached to the primary income tax return when applicable.
Common Individual Tax Credit Forms
| Form Number | Form Name |
|---|---|
| IT-112-C | New York State Resident Credit For Taxes Paid To A Province Of Canada |
| IT-112-R | New York State Resident Credit |
| IT-112.1 | New York State Resident Credit Against Separate Tax On Lump-Sum Distributions |
| IT-209 | Claim For Noncustodial Parent New York State Earned Income Credit |
| IT-212 | Investment Credit |
| IT-212-ATT | Claim For Historic Barn Rehabilitation Credit And Employment Incentive Credit |
| IT-213 | Claim For Empire State Child Credit |
| IT-213-ATT | Child Information For Empire State Child Credit |
| IT-214 | Claim For Real Property Tax Credit For Homeowners And Renters |
| IT-215 | Claim For Earned Income Credit |
| IT-216 | Claim For Child And Dependent Care Credit |
| IT-217 | Claim For Farmers’ School Tax Credit |
| IT-219 | Credit For New York City Unincorporated Business Tax |
| IT-221 | Disability Income Exclusion |
| IT-223 | Innovation Hot Spot Deduction |
| IT-226 | Employer Compensation Expense Program Wage Credit |
| IT-228 | Contributions To Certain Funds Credit |
| IT-236 | Credit For Taxicabs And Livery Service Vehicles Accessible To Persons With Disabilities |
| IT-237 | Claim For Historic Homeownership Rehabilitation Credit |
| IT-238 | Claim For Rehabilitation Of Historic Properties Credit |
| IT-239 | Credit For Taxicabs And Livery Service Vehicles Accessible To Persons With Disabilities, For Earlier Qualifying Purchases |
| IT-241 | Claim For Clean Heating Fuel Credit |
| IT-242 | Claim For Conservation Easement Tax Credit |
| IT-245 | Claim For Volunteer Firefighters’ And Ambulance Workers’ Credit |
| IT-246 | Claim For Empire State Commercial Production Credit |
| IT-248 | Claim For Empire State Film Production Credit |
| IT-249 | Claim For Long-Term Care Insurance Credit |
| IT-250 | Credit For Purchase Of An Automated External Defibrillator |
| IT-251 | Credit For Employment Of Persons With Disabilities |
| IT-252 | Investment Tax Credit For The Financial Services Industry |
| IT-253 | Claim For Alternative Fuels Credit |
| IT-255 | Claim For Solar Energy System Equipment Credit |
| IT-256 | Claim For Special Additional Mortgage Recording Tax Credit |
| IT-257 | Claim Of Right Credit |
| IT-258 | Claim For Nursing Home Assessment Credit |
| IT-261 | Claim For Empire State Film Post-Production Credit |
| IT-267 | Geothermal Energy System Credit |
| IT-268 | Central Business District Toll Credit |
| IT-269 | Organ Donation Credit |
| IT-270 | New York City Income Tax Elimination Credit |
| IT-272 | Claim For College Tuition Credit Or Itemized Deduction |
| IT-501 | Temporary Deferral Nonrefundable Payout Credit |
| IT-601 | Claim For EZ Wage Tax Credit |
| IT-602 | Claim For EZ Capital Tax Credit |
| IT-603 | Claim For EZ Investment Tax Credit And EZ Employment Incentive Tax Credit |
| IT-604 | Claim For QEZE Tax Reduction Credit |
| IT-605 | Claim For EZ Investment Tax Credit And EZ Employment Incentive Credit For The Financial Services Industry |
| IT-606 | Claim For QEZE Credit For Real Property Taxes |
| IT-607 | Claim For Excelsior Jobs Program Tax Credit |
| IT-611 | Claim For Brownfield Redevelopment Tax Credit |
| IT-611.1 | Claim For Brownfield Redevelopment Tax Credit, Earlier Qualified Sites |
| IT-611.2 | Claim For Brownfield Redevelopment Tax Credit, Later Qualified Sites |
| IT-612 | Claim For Remediated Brownfield Credit For Real Property Taxes |
| IT-613 | Claim For Environmental Remediation Insurance Credit |
| IT-631 | Claim For Security Officer Training Tax Credit |
| IT-633 | Economic Transformation And Facility Redevelopment Program Tax Credit |
| IT-634 | Empire State Jobs Retention Program Credit |
| IT-635 | New York Youth Jobs Program Tax Credit |
Additional Credit Administration Forms
The DTF also publishes the following documents:
- DTF-621, Claim For Qualified Emerging Technology Company Employment Credit.
- DTF-622, Claim For Qualified Emerging Technology Company Capital Tax Credit.
- DTF-624, Claim For Low-Income Housing Credit.
- DTF-625, Low-Income Housing Credit Allocation And Certification.
- DTF-625-ATT, Low-Income Housing Credit Annual Statement.
- DTF-626, Recapture Of Low-Income Housing Credit.
- DTF-630, Claim For Green Building Credit.
- DTF-620, Application For Certification Of A Qualified Emerging Technology Company.
Taxpayers should review the relevant instructions because each credit has its own eligibility requirements.
New York Partnership And LLC Tax Forms
Partnerships and certain limited liability companies have separate New York filing requirements.
The New York Department of Taxation and Finance provides dedicated forms for partnership income reporting, partner allocations, filing fees, and estimated payments.
Main Partnership And LLC Forms
| Form Number | Form Name |
|---|---|
| IT-204 | Partnership Return |
| IT-204.1 | New York Corporate Partners’ Schedule K |
| IT-204-CP | New York Corporate Partner’s Schedule K-1 |
| IT-204-IP | New York Partner’s Schedule K-1 |
| IT-204-LL | Partnership, Limited Liability Company, And Limited Liability Partnership Filing Fee Payment Form |
| IT-225 | New York State Modifications |
| IT-370-PF | Application For Automatic Extension Of Time To File For Partnerships And Fiduciaries |
| IT-2658 | Report Of Estimated Tax For Nonresident Individual Partners And Shareholders |
| IT-2658-MTA | Estimated Metropolitan Commuter Transportation Mobility Tax Attachment |
| IT-2658-NYS | Estimated Personal Income Tax Attachment |
| IT-2658-E | Certificate Of Exemption From Partnership Or New York S Corporation Estimated Tax |
| IT-2659 | Estimated Tax Penalties For Partnerships And New York S Corporations |
| CT-2658 | Report Of Estimated Tax For Corporate Partners |
| CT-2658-ATT | Attachment To Report Of Estimated Tax For Corporate Partners |
| CT-2658-E | Certificate Of Exemption From Partnership Estimated Tax Paid On Behalf Of Corporate Partners |
| Y-204 | Yonkers Nonresident Partner Allocation |
These documents help partnerships report business income, distribute taxable income among partners, and meet applicable state payment obligations.
New York Fiduciary Income Tax Forms
Estates and trusts may have to file New York fiduciary income tax returns.
The fiduciary forms are used by executors, administrators, trustees, and other responsible parties to report income and calculate applicable state tax.
Main Fiduciary Forms
| Form Number | Form Name |
|---|---|
| IT-205 | Fiduciary Income Tax Return |
| IT-205-A | Fiduciary Allocation |
| IT-205-C | New York State Resident Trust Nontaxable Certification |
| IT-205-J | New York State Accumulation Distribution For Exempt Resident Trusts |
| IT-205-T | Allocation Of Estimated Tax Payments To Beneficiaries |
| IT-205-V | Payment Voucher For Fiduciary Income Tax Returns |
| IT-370-PF | Automatic Extension Application For Partnerships And Fiduciaries |
| IT-1099-R | Summary Of Federal Form 1099-R Statements |
| IT-225 | New York State Modifications |
| IT-2663 | Nonresident Real Property Estimated Income Tax Payment Form |
| IT-2664 | Nonresident Cooperative Unit Estimated Income Tax Payment Form |
| Y-206 | Yonkers Nonresident Fiduciary Earnings Tax Return |
The correct fiduciary return depends on the type of estate or trust, its income, and its New York tax status.
New York Corporate Tax Forms
Corporations doing business in New York may have to file annual franchise tax returns.
The New York Department of Taxation and Finance provides separate forms depending on the corporation’s classification and the applicable tax law.
The major categories include general business corporations, S corporations, insurance corporations, and other specialized corporate entities.
General Business Corporation Forms
| Form Number | Form Name |
|---|---|
| CT-1 | Supplement To Corporation Tax Instructions |
| CT-3 | General Business Corporation Franchise Tax Return |
| CT-3.1 | Investment And Other Exempt Income And Investment Capital |
| CT-3.2 | Subtraction Modification For Qualified Banks |
| CT-3.3 | Prior Net Operating Loss Conversion Subtraction |
| CT-3.4 | Net Operating Loss Deduction |
| CT-3-M | General Business Corporation MTA Surcharge Return |
| CT-3-A | General Business Corporation Combined Franchise Tax Return |
| CT-3-A/BC | Member’s Detail Report For Combined Franchise Tax Returns |
| CT-60 | Affiliated Entity Information Schedule |
| CT-223 | Innovation Hot Spot Deduction |
| CT-224 | Public Utility, Power Producer, And Pipeline Adjustments |
| CT-225 | New York State Modifications |
| CT-225-A | New York State Modifications For Combined Franchise Tax Returns |
| CT-225-A/B | Group Member’s Detail Spreadsheet |
| CT-227 | New York State Voluntary Contributions |
| CT-399 | Depreciation Adjustment Schedule |
| CT-501 | Temporary Deferral Nonrefundable Payout Credit |
| CT-600 | Ordering Of Corporation Tax Credits |
S Corporation Forms
S corporations have separate filing documents.
The principal forms include:
- CT-3-S, New York S Corporation Franchise Tax Return.
- CT-6, Election By A Federal S Corporation To Be Treated As A New York S Corporation.
- CT-6.1, Termination Of Election To Be Treated As A New York S Corporation.
- CT-34-SH, New York S Corporation Shareholders’ Information Schedule.
- CT-60, Affiliated Entity Information Schedule.
- CT-225, New York State Modifications.
- CT-227, New York State Voluntary Contributions.
- CT-399, Depreciation Adjustment Schedule.
- IT-2658, Estimated Tax For Nonresident Individual Partners And Shareholders.
- IT-2658-MTA, Estimated Metropolitan Commuter Transportation Mobility Tax Attachment.
Insurance Corporation Forms
The department also publishes separate forms for insurance corporations.
These include:
- CT-33, Life Insurance Corporation Franchise Tax Return.
- CT-33-C, Captive Insurance Company Franchise Tax Return.
- CT-33-D, Tax On Premiums Paid Or Payable To An Unauthorized Insurer.
- CT-33-M, Insurance Corporation MTA Surcharge Return.
- CT-33-NL, Non-Life Insurance Corporation Franchise Tax Return.
- CT-33-R, Claim For Retaliatory Tax Credits.
- CT-33.1, Claim For CAPCO Credit.
- CT-33.2, Life And Health Insurance Company Guaranty Corporation Credit.
- CT-33-A, Life Insurance Corporation Combined Franchise Tax Return.
- CT-33-A/ATT, Schedules A, B, C, D, And E, Attachment To Form CT-33-A.
- CT-33-A/B, Subsidiary Detail Spreadsheet.
Additional Corporate Tax Forms
Other corporate filing documents include:
- CT-13, Unrelated Business Income Tax Return.
- CT-120, Resale Certificate For Telecommunication Purchases.
- CT-183, Transportation And Transmission Corporation Franchise Tax Return On Capital Stock.
- CT-183-M, Transportation And Transmission Corporation MTA Surcharge Return.
- CT-184, Transportation And Transmission Corporation Franchise Tax Return On Gross Earnings.
- CT-184-M, Transportation And Transmission Corporation MTA Surcharge Return.
Corporate Tax Credit Forms
Some important corporate tax credit documents include:
| Form Number | Form Name |
|---|---|
| CT-37 | Servicing Mortgages Credit |
| CT-40 | Claim For Alternative Fuels Credit |
| CT-41 | Claim For Credit For Employment Of Persons With Disabilities |
| CT-43 | Claim For Special Additional Mortgage Recording Tax Credit |
| CT-44 | Investment Tax Credit For The Financial Services Industry |
| CT-46 | Claim For Investment Tax Credit |
| CT-47 | Claim For Farmers’ School Tax Credit |
| CT-47.1 | Election Or Termination Of Election For Farmers’ School Tax Credit |
| CT-48 | Utility COVID-19 Debt Relief Credit |
| CT-236 | Credit For Accessible Taxicabs And Livery Service Vehicles |
| CT-238 | Claim For Rehabilitation Of Historic Properties Credit |
| CT-239 | Credit For Accessible Taxicabs And Livery Service Vehicles, Earlier Purchases |
| CT-241 | Claim For Clean Heating Fuel Credit |
| CT-242 | Claim For Conservation Easement Tax Credit |
| CT-246 | Claim For Empire State Commercial Production Credit |
| CT-248 | Claim For Empire State Film Production Credit |
| CT-249 | Claim For Long-Term Care Insurance Credit |
| CT-250 | Credit For Purchase Of An Automated External Defibrillator |
| CT-261 | Claim For Empire State Film Post-Production Credit |
| CT-601 | Claim For EZ Wage Tax Credit |
| CT-602 | Claim For EZ Capital Tax Credit |
| CT-603 | Claim For EZ Investment Tax Credit And EZ Employment Incentive Credit |
| CT-604 | Claim For QEZE Tax Reduction Credit |
| CT-604-CP | QEZE Credit For Real Property Taxes And QEZE Tax Reduction Credit For Corporate Partners |
| CT-605 | EZ Investment Tax Credit And EZ Employment Incentive Credit For Financial Services |
| CT-606 | Claim For QEZE Credit For Real Property Taxes |
| CT-607 | Claim For Excelsior Jobs Program Tax Credit |
Corporate Estimated Tax And Extension Forms
Businesses may also need estimated payment and extension documents.
Important forms include:
- CT-300, Mandatory First Installment Of Estimated Tax For Corporations.
- CT-400, Estimated Tax For Corporations.
- CT-2658, Report Of Estimated Tax For Corporate Partners.
- CT-2658-ATT, Attachment To Report Of Estimated Tax For Corporate Partners.
- CT-2658-E, Certificate Of Exemption From Partnership Estimated Tax Paid On Behalf Of Corporate Partners.
- CT-5, Request For Six-Month Extension To File.
- CT-5.1, Request For Additional Extension Of Time To File.
- CT-5.3, Request For Six-Month Extension For Combined Franchise Tax Returns.
- CT-5.4, Request For Six-Month Extension For New York S Corporation Franchise Tax Returns.
- CT-5.6, Request For Three-Month Extension For Certain Utility Corporation Tax Returns.
New York Withholding Tax Forms
Employers operating in New York have responsibilities involving employee income tax withholding and wage reporting.
The state provides forms for withholding allowances, payroll reporting, tax payments, and employer registration.
Employee Withholding Forms
| Form Number | Form Name |
|---|---|
| IT-2104 | Employee’s Withholding Allowance Certificate |
| IT-2104-E | Certificate Of Exemption From Withholding |
| IT-2104-IND | New York State Certificate Of Exemption From Withholding For Native Americans |
| IT-2104-MS | New York State Withholding Exemption Certificate For Military Service Personnel |
| IT-2104-P | Annuitant’s Request For Income Tax Withholding |
| IT-2104-SNY | Certificate Of Exemption From Withholding For START-UP NY Program |
| IT-2104.1 | New York State, New York City, And Yonkers Certificate Of Nonresidence And Allocation Of Withholding Tax |
Employer Withholding Forms
- NYS-1, Return Of Tax Withheld.
- NYS-45, Quarterly Combined Withholding, Wage Reporting, And Unemployment Insurance Return.
- NYS-100, New York State Employer Registration For Unemployment Insurance, Withholding, And Wage Reporting.
- NYS-100A, Employer Registration For Agricultural Employment.
- NYS-100G, Employer Registration For Governmental Entities.
- NYS-100IT, Employer Registration For Indian Tribes.
- NYS-100N, Employer Registration For Nonprofit Organizations.
- NYS-209, Instructions For Electronic Media Reporting Of Employees Hired Or Rehired.
- TR-595, Request For Withholding Tax Filing Date Redetermination.
The department also provides NYS-50, Employer’s Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax.
New York’s withholding tax forms are subject to revision. Employers should use the current versions and follow the department’s electronic filing requirements.
New York Sales And Use Tax Forms
Sales and use tax forms are important for retailers, vendors, service providers, purchasers, and other businesses involved in taxable transactions.
The New York Department of Taxation and Finance maintains separate sales tax returns based on the taxpayer’s filing frequency.
Common Sales Tax Return Forms
| Form Number | Form Name |
|---|---|
| ST-809 | New York State And Local Sales And Use Tax Return For Part-Quarterly Monthly Filers |
| ST-810 | New York State And Local Quarterly Sales And Use Tax Return For Part-Quarterly Monthly Filers |
| ST-100 | New York State And Local Quarterly Sales And Use Tax Return |
| ST-101 | New York State And Local Annual Sales And Use Tax Return |
| DTF-17 | Application To Register For A Sales Tax Certificate Of Authority |
Sales Tax Supporting Schedules
The department also provides several schedules that accompany the main sales tax returns.
ST-810 Series
- ST-810-ATT, Quarterly Credit Worksheet.
- ST-810.2, Schedule A, Taxes On Selected Sales And Services In Nassau And Niagara Counties.
- ST-810.3, Schedule B, Taxes On Utilities And Heating Fuels.
- ST-810.5, Schedule N, Taxes On Selected Sales And Services In New York City.
- ST-810.5-ATT, Schedule N-ATT, Taxes On Parking Services In New York City.
- ST-810.7, Schedule H, Clothing And Footwear Sales Eligible For Exemption.
- ST-810.8, Schedule T, Taxes On Telephone Services.
ST-100 Series
- ST-100-ATT, Quarterly Credit Worksheet.
- ST-100.2, Schedule A, Taxes On Selected Sales And Services In Nassau And Niagara Counties.
- ST-100.3, Schedule B, Taxes On Utilities And Heating Fuels.
- ST-100.5, Schedule N, Taxes On Selected Sales And Services In New York City.
- ST-100.5-ATT, Schedule N-ATT, Taxes On Parking Services In New York City.
- ST-100.7, Schedule H, Clothing And Footwear Sales Eligible For Exemption.
- ST-100.8, Schedule T, Taxes On Telephone Services.
- ST-100.10, Schedule FR, Sales And Use Tax On Qualified Motor Fuel And Highway Diesel Motor Fuel.
- ST-100.13, Schedule E, Paper Carryout Bag Reduction Fee.
ST-101 Series
- ST-101-ATT, Annual Credit Worksheet.
- ST-101.2, Annual Schedule A, Taxes On Selected Sales And Services In Nassau And Niagara Counties.
- ST-101.3, Annual Schedule B, Taxes On Utilities And Heating Fuels.
- ST-101.5, Annual Schedule N, Taxes On Selected Sales And Services In New York City.
- ST-101.5-ATT, Annual Schedule N-ATT, Taxes On Parking Services In New York City.
- ST-101.7, Annual Schedule H, Clothing And Footwear Sales Eligible For Exemption.
- ST-101.8, Annual Schedule T, Taxes On Telephone Services.
- ST-101.10, Annual Schedule FR, Sales And Use Tax On Qualified Motor Fuel And Highway Diesel Motor Fuel.
- ST-101.13, Annual Schedule E, Paper Carryout Bag Reduction Fee.
Sales Tax Exemption Certificates
New York provides several certificates for qualifying purchases and exempt transactions.
Important documents include:
| Form Number | Form Name |
|---|---|
| DTF-801 | Certificate Of Indian Exemption For Certain Property Or Services Delivered On A Reservation |
| DTF-950 | Certificate Of Sales Tax Exemption For Diplomatic Missions And Personnel |
| ST-119.1 | Exempt Organization Exempt Purchase Certificate |
| ST-119.2 | Application For An Exempt Organization Certificate |
| ST-119.4 | Application For An Exempt Organization Certificate, Information Authorization |
| ST-119.5 | Exemption Certificate For Occupancy By Veterans Organizations |
| ST-120 | Resale Certificate |
| ST-120.1 | Contractor Exempt Purchase Certificate |
| ST-120.2 | Room Remarketer’s Exempt Purchase Certificate |
| ST-121 | New York State And Local Sales And Use Tax Exempt Use Certificate |
| ST-121.1 | Exemption Certificate For Tractors, Trailers, Semitrailers, Or Omnibuses |
| ST-121.2 | Exemption Certificate For Purchases Of Promotional Materials |
| ST-121.3 | Exemption Certificate For Computer System Hardware |
| ST-121.4 | Textbook Exemption Certificate |
| ST-121.5 | Exempt Use Certificate For Operators Of Internet Data Centers |
| ST-121.9 | Exempt Purchase Certificate For Certain Property And Services Used In Dramatic And Musical Arts Performances |
| ST-123 | IDA Agent Or Project Operator Exempt Purchase Certificate |
| ST-124 | Certificate Of Capital Improvement |
| ST-125 | Farmer’s And Commercial Horse Boarding Operator’s Exemption Certificate |
| ST-129 | Exemption Certificate For Occupancy By Government Employees |
| ST-860 | Exemption Certificate For Purchases Relating To Guide, Hearing, And Service Dogs |
| ST-930 | Certification Of Tax Status Of Information Or Entertainment Services Provided Via Telephony Or Telegraphy |
| TP-385 | Certification Of Residential Use Of Energy Purchases |
Use Tax And Casual Sales Forms
The department also provides documents for use tax and casual sales reporting.
These include:
- ST-130, Business Purchaser’s Report Of Sales And Use Tax.
- ST-131, Seller’s Report Of Sales Tax Due On A Casual Sale.
- ST-141, Individual Purchaser’s Periodic Report Of Sales And Use Tax.
Motor Vehicle Sales Tax Forms
Certain vehicle transactions require separate sales tax documentation.
The relevant forms include:
- DTF-802, Statement Of Transaction, Sale Or Gift Of A Motor Vehicle, Trailer, ATV, Vessel, Or Snowmobile.
- DTF-803, Claim For Sales And Use Tax Exemption For Vehicle Title Or Registration.
- DTF-804, Statement Of Transaction And Claim For Credit Of Sales Tax Paid To Another State.
- DTF-805, Schedule Of Multiple Transactions, Casual Sale Of Motor Vehicle.
- DTF-806, Application For Refund Or Credit Of Sales Or Use Tax Paid On A Casual Sale Of Motor Vehicle.
- DTF-820, Certificate Of Nonresidency Of New York State And Or Local Taxing Jurisdiction.
These forms help document applicable sales tax obligations and qualifying exemptions for vehicle transactions.
New York Estate Tax Forms
New York provides separate forms for estate tax reporting, estate tax payments, lien releases, and refund applications.
These documents are generally used by executors, administrators, and other estate representatives.
Important Estate Tax Forms
| Form Number | Form Name |
|---|---|
| ET-14 | Estate Tax Power Of Attorney |
| ET-20 | Stipulation Reserving Domicile |
| ET-30 | Application For Release Of Estate Tax Lien |
| ET-85 | New York State Estate Tax Certification |
| ET-95 | Claim For Refund Of New York State Estate Tax |
| ET-117 | Release Of Lien Of Estate Tax |
| ET-130 | Tentative Payment Of Estate Tax |
| ET-133 | Application For Extension Of Time To File And Or Pay Estate Tax |
| ET-141 | New York State Estate Tax Domicile Affidavit |
| ET-415 | Application For Deferred Payment Of Estate Tax |
| ET-706 | New York State Estate Tax Return |
The department also lists AU-67, an important notice containing instructions for requesting a waiver of citation and consent.
Some estate forms are subject to specific date-of-death rules. For example, the current ET-706 and ET-130 documents cover estates of individuals who died on or after January 1, 2025.
Always check the applicable period before filing.
New York Metropolitan Commuter Transportation Mobility Tax Forms
The Metropolitan Commuter Transportation Mobility Tax, commonly called MCTMT, applies to qualifying employers and self-employed individuals in designated areas.
The tax has its own forms and reporting requirements.
Important documents include:
- MTA-305, Employer’s Quarterly Metropolitan Commuter Transportation Mobility Tax Return.
- IT-6-SNY, Metropolitan Commuter Transportation Mobility Tax For START-UP NY.
- IT-2658-MTA, Attachment To Form IT-2658 For Estimated MCTMT Of Nonresident Individual Partners.
The filing requirements depend on the taxpayer’s location, business activity, and applicable tax rules.
New York Real Estate Transfer And Mortgage Recording Tax Forms
New York provides separate documents for certain real estate transfers, mortgage recording transactions, and estimated income tax payments by nonresidents.
Important forms include:
| Form Number | Form Name |
|---|---|
| IT-2663 | Nonresident Real Property Estimated Income Tax Payment Form |
| IT-2664 | Nonresident Cooperative Unit Estimated Income Tax Payment Form |
| MT-15 | Mortgage Recording Tax Return |
| MT-15.1 | Mortgage Recording Tax Claim For Refund |
| TP-39 | Change In Mailing Address For Certain Real Estate Transfer Tax Forms |
| TP-584 | Combined Real Estate Transfer Tax Return, Credit Line Mortgage Certificate, And Certification Of Exemption From Estimated Personal Income Tax |
| TP-584.1 | New York State Real Estate Transfer Tax Return Supplemental Schedules |
| TP-584.2 | Real Estate Transfer Tax Return For Public Utility Companies’ And Governmental Agencies’ Easements And Licenses |
| TP-584-NYC | Combined Real Estate Transfer Tax Return For Certain New York City Property Conveyances |
These forms are particularly relevant to real estate professionals, property buyers, sellers, and qualifying nonresident taxpayers.
New York Property Tax Forms
Property tax documentation is another important part of New York’s broader tax administration system.
The state provides resources for property assessments, exemptions, assessment grievances, and the School Tax Relief program, commonly known as STAR.
The main property tax form categories include:
- Agricultural assessment forms.
- Assessment grievance forms.
- Correction of errors forms.
- Equalization forms.
- Property tax exemption applications.
- Property sales reporting forms.
- STAR exemption forms.
- Utility-related property tax forms.
- Other real property tax documents.
Important: Many property tax exemption applications must be submitted to the local assessor’s office rather than directly to the New York State Department of Taxation and Finance.
Taxpayers should check their local filing requirements before submitting property tax paperwork.
New York Highway Use And Fuel Use Tax Forms
New York also provides specialized tax documents for qualifying commercial transportation operators.
These forms cover highway use tax, fuel use tax, international fuel tax reporting, refunds, and registration requirements.
Some important documents include:
- DTF-406, Claim For Highway Use Tax Refund.
- IFTA-21, New York State International Fuel Tax Agreement Application.
- IFTA-100, IFTA Quarterly Fuel Use Tax Return.
- IFTA-100-V, Payment Voucher For IFTA Returns Filed Electronically.
- IFTA-101, IFTA Quarterly Fuel Use Tax Schedule.
- IFTA-105, IFTA Rate Sheet.
- IFTA-105.1, IFTA Final Use Tax Rate And Rate Code Table.
- IFTA-115, Alternative Tax Rate Claim For Fuel Use Tax Refund.
- IFTA-116, Fuel Use Tax Refund For B20 Fuel.
- IFTA-202, IFTA Decal Placement Illustration.
- MT-903, Highway Use Tax Return.
- MT-903-FUT, Fuel Use Tax Return.
- TMT-1, Application For Highway Use Tax And Automotive Fuel Carrier Certificates Of Registration And Decals.
The department also publishes motor fuel reporting documents such as:
- FT-943, Quarterly Inventory Report By Retail Service Stations And Fixed Base Operators.
- FT-945/1045, Prepaid Sales Tax On Motor Fuel And Diesel Motor Fuel Return.
- FT-945/1045-W, Prepaid Sales Tax Motor Fuel Wholesaler’s Detail Report.
The exact documents required depend on the operator’s business activities and tax registration.
General New York Tax Administration Forms
Not every New York tax form is used to file an annual return.
The Department of Taxation and Finance also provides general forms for taxpayer assistance, account changes, authorization, appeals, and tax liability management.
Important documents include:
| Form Number | Form Name |
|---|---|
| CMS-1-MN | Request For Conciliation Conference |
| DTF-4 | Offer In Compromise For Liabilities Not Fixed And Final |
| DTF-4.1 | Offer In Compromise For Fixed And Final Liabilities |
| DTF-4.2 | Compromise Of Spousal Share Of Liability On Joint Tax Return |
| DTF-5 | Statement Of Financial Condition |
| DTF-29 | Language Access Complaint Form |
| DTF-95 | Business Tax Account Update |
| DTF-96 | Report Of Address Change For Business Tax Accounts |
| DTF-275 | Identity Theft Declaration |
| DTF-505 | Authorization For Release Of Photocopies Of Tax Returns And Or Tax Information |
| DTF-911 | Request For Assistance From The Office Of The Taxpayer Rights Advocate |
| DTF-996 | Notice Of Taxpayer Rights |
| POA-1 | Power Of Attorney |
These forms are useful when taxpayers need to update account details, authorize representatives, resolve tax disputes, or request assistance.
How To Find And Download New York Tax Forms
Finding New York tax forms is relatively straightforward when you use the official Department of Taxation and Finance website.
Follow these steps to locate the right document.
Step 1: Visit The Official Forms Directory
Open the New York State Department Of Taxation And Finance Forms Page.
This is the central location for current and previous-year forms, instructions, and related documents.
Step 2: Choose Your Tax Category
The department organizes forms by tax type.
Common categories include:
- Individual income tax.
- Corporation tax.
- Sales and use tax.
- Withholding tax.
- Partnership and LLC tax.
- Fiduciary tax.
- Estate tax.
- Property tax.
- Estimated tax.
- Other specialized tax programs.
Choose the category that matches your filing requirement.
Step 3: Select The Correct Tax Year
New York provides current-year and past-year tax forms.
Make sure you select the correct year before downloading your return.
For example, a taxpayer filing a 2025 income tax return during 2026 should use the applicable 2025 return and instructions, rather than automatically selecting a 2026 estimated tax document.
Step 4: Download The Required Form
Many New York tax forms are available as PDF documents.
Depending on the form, you may find:
- Fillable PDF versions.
- Printable PDF versions.
- Separate instruction booklets.
- Supporting schedules.
- Online filing options.
Check whether the document requires additional attachments.
Step 5: Use New York Online Services
The department’s Online Services platform allows eligible taxpayers to manage tax accounts and complete various transactions.
Depending on the tax type, taxpayers can:
- File tax returns electronically.
- Make tax payments.
- Submit estimated payments.
- Review account information.
- Check refunds.
- Respond to tax department notices.
Visit New York State Online Services.
Important Things To Remember When Filing New York Tax Forms
Before submitting a New York tax return, keep these practical points in mind:
- Choose The Correct Form: Your residency and taxpayer classification determine which return you should use.
- Check The Tax Year: Always download the form corresponding to the period being filed.
- Read The Instructions: Supporting schedules and attachments may be required.
- Review Your Income Information: Make sure your reported income agrees with your supporting documents.
- Check Credit Eligibility: Do not claim a tax credit without reviewing its qualification rules.
- Verify Filing Requirements: Some returns and supporting documents must be filed electronically.
- Use Current Forms: Avoid using discontinued or obsolete versions.
- Keep Filing Records: Retain copies of submitted returns, supporting documents, and payment confirmations.
- Check State And City Requirements: New York State and New York City have separate tax administration systems for certain taxes.
New York State Tax Forms Vs. New York City Tax Forms
An important distinction for taxpayers is the difference between New York State tax forms and New York City tax forms.
The New York State Department of Taxation and Finance administers state tax returns and certain local tax components.
However, New York City also has its own Department of Finance, which administers various city-specific taxes and related documents.
For example, an individual living in New York City may have state and city income tax calculations included in the applicable New York State return.
However, businesses may have additional city-specific tax filing responsibilities that require separate NYC Department of Finance forms.
You can find city-specific resources through the New York City Department Of Finance.
Always identify the agency responsible for the particular tax before downloading a form.
Frequently Asked Questions About New York Tax Forms
1. Where Can I Download New York Tax Forms?
You can download New York tax forms from the official New York State Department of Taxation and Finance website. The department provides current-year and previous-year forms.
2. What Is Form IT-201 Used For?
Form IT-201 is the New York State resident income tax return generally used by full-year residents.
3. What Is The Difference Between IT-201 And IT-203?
IT-201 is generally used by full-year New York residents, while IT-203 is used by qualifying nonresidents and part-year residents with New York-source income.
4. Can I Download New York Tax Forms As PDFs?
Yes. Many New York tax documents are available as fillable and printable PDF files.
5. What Is New York Form IT-201-X?
IT-201-X is used to amend a previously filed New York State resident income tax return.
6. What Is New York Form ST-100?
ST-100 is the New York State and local quarterly sales and use tax return.
7. What Is New York Form NYS-45?
NYS-45 is the quarterly combined withholding, wage reporting, and unemployment insurance return used by employers.
8. Does New York Have Separate Forms For Businesses?
Yes. New York provides separate forms for corporations, partnerships, LLCs, sales tax vendors, employers, and other business taxpayers.
9. Can I Find Previous-Year New York Tax Forms?
Yes. The Department of Taxation and Finance maintains an archive of previous-year forms and instructions for taxpayers who need to file historical or amended returns.
10. Can I File New York Tax Returns Online?
Yes. Eligible taxpayers can use approved tax software and New York Online Services to submit many tax returns and payments electronically.
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Final Thoughts
Understanding New York tax forms becomes much easier when you know which documents apply to your particular filing situation. From individual income tax returns and corporate franchise tax forms to sales tax certificates, withholding documents, fiduciary returns, and supporting schedules, the New York Department of Taxation and Finance provides resources for a wide range of taxpayers.
The key is to select the correct tax category, use the appropriate filing year, and review the official instructions before submitting your paperwork.
Whether you are an individual taxpayer, business owner, employer, or tax professional, having the right New York tax forms makes tax preparation more organized and helps you meet your filing responsibilities with greater confidence.