New York Form IT-201

New York Form IT-201, officially titled Resident Income Tax Return, is the primary individual income tax return used to report income and calculate applicable income taxes for New York State residents. The 2025 version covers the tax year beginning January 1, 2025, and ending December 31, 2025, with an alternative provision for taxpayers filing on a fiscal-year basis. It is issued by the New York State Department of Taxation and Finance and covers several tax obligations, including New York State income tax, New York City income tax, Yonkers taxes, and the Metropolitan Commuter Transportation Mobility Tax (MCTMT). The return collects personal identification details, filing status, residential addresses, county and school district information, dependent information, federal income, federal adjustments, New York additions and subtractions, deductions, taxable income, state and local taxes, refundable and nonrefundable credits, withholding, estimated payments, and refund or payment preferences. It also contains specific questions about foreign financial accounts, Yonkers residency and employment, New York City residency, and special filing conditions. The four-page return is organized so that taxpayers first provide their personal and residency information, then report federal income and New York-specific adjustments, calculate taxable income and applicable taxes, and finally report payments, refundable credits, and the resulting refund or balance due. Additional sections address direct deposit, electronic funds withdrawal, third-party authorization, paid preparer information, and taxpayer signatures. Depending on the taxpayer’s circumstances, additional forms such as IT-2, IT-1099-R, IT-196, IT-201-ATT, IT-225, IT-227, IT-360.1, IT-370, IT-195, and Y-203 may be needed to support specific calculations or claims. Completing Form IT-201 accurately is important because the amounts entered throughout the return determine the taxpayer’s final New York income tax liability and any refund or additional payment due. Taxpayers should use the applicable 2025 instructions, Form IT-201-I, when determining eligibility for deductions and credits, calculating taxes, and identifying the correct filing and mailing procedures.

Who Uses Form IT-201?

Form IT-201 is designed for individuals filing a New York State resident income tax return.

The form also accommodates different residency, filing, and tax circumstances.

New York State Residents

Individuals filing as New York State residents use Form IT-201 to report their income, deductions, credits, and applicable state tax obligations.

Married Taxpayers

Married taxpayers can use the return to report information for:

• Married filing joint returns.
• Married filing separate returns.

The form provides separate identifying information and signature fields for spouses when applicable.

New York City Residents

The return includes specific calculations for New York City income tax, household credits, school tax credits, and other applicable NYC tax amounts.

Yonkers Residents And Employees

Taxpayers who maintained living quarters in Yonkers or worked in Yonkers while living elsewhere may need to complete the applicable Yonkers sections.

Taxpayers Subject To MCTMT

The return includes calculations for the Metropolitan Commuter Transportation Mobility Tax.

Separate fields are provided for Zone 1 and Zone 2 net earnings bases and tax amounts.

Taxpayers Claiming Credits And Deductions

Individuals claiming applicable New York tax benefits can use the designated sections to report refundable credits, nonrefundable credits, deductions, exemptions, and other adjustments.

How To File Form IT-201

Form IT-201 is the New York State resident income tax return for the 2025 tax year.

The form directs taxpayers to use Form IT-201-I, Instructions for Form IT-201, for detailed filing guidance.

Where To Submit Form IT-201

The four-page return does not print a specific mailing address.

It instructs taxpayers to consult the accompanying Form IT-201-I for the correct mailing address.

Follow the applicable filing instructions when determining how and where to submit the completed return.

Documents And Information To Prepare

Before completing Form IT-201, gather the following information, where applicable:

1. Personal identification information.
2. Spouse’s identification information, if filing jointly or separately as applicable.
3. Social Security numbers.
4. Mailing and permanent residential addresses.
5. New York State county and school district information.
6. Dependent information.
7. Federal income tax return information.
8. Wage and tax statements.
9. Interest and dividend statements.
10. Business income and expense information.
11. Capital gain and loss information.
12. Retirement and pension distribution records.
13. Social Security benefit information.
14. Federal adjustment information.
15. New York additions and subtractions.
16. Itemized deduction information, if applicable.
17. Records supporting applicable tax credits.
18. New York State, NYC, and Yonkers withholding information.
19. Estimated tax payment records.
20. Banking information for direct deposit or electronic funds withdrawal.

Supporting Forms Mentioned In The Return

Depending on the amounts and tax benefits being reported, the following forms may be required:

The form specifically instructs taxpayers to submit Forms IT-2 and IT-1099-R when applicable. It also states that federal Form W-2 should not be sent with the return.

How To Complete Form IT-201

The 2025 Form IT-201 contains four pages.

• Page 1: Personal information, filing status, residency questions, and dependents.
• Page 2: Federal income, New York additions and subtractions, deductions, and taxable income.
• Page 3: New York State, New York City, Yonkers, and MCTMT tax calculations.
• Page 4: Payments, refundable credits, refunds, amounts owed, banking details, and signatures.

Complete the sections in sequence, using the applicable supporting documents and instructions.

Page 1: Taxpayer Information And Filing Status

The first page identifies the taxpayer, establishes the tax year, and collects information about residency, filing status, and dependents.

Tax Year Information

Tax Year: January 1, 2025, Through December 31, 2025

The standard filing period covers the full calendar year beginning January 1, 2025, and ending December 31, 2025.

Use this period when filing a full-year 2025 return.

Fiscal Year Beginning

If you are filing on a fiscal-year basis, enter the beginning date of your fiscal year in the designated field.

Fiscal Year Ending

Enter the ending date of your fiscal year.

Use the applicable fiscal-year dates rather than the standard calendar-year period when filing on a fiscal-year basis.

Taxpayer Personal Information

Your First Name

Enter your legal first name.

MI

Enter your middle initial.

Your Last Name

Enter your complete last name.

For a joint return, enter your spouse’s name in the separate spouse information section.

Your Date Of Birth

Enter your date of birth using the MMDDYYYY format.

For example, enter the month, day, and four-digit year in the designated order.

Your Social Security Number

Enter your complete Social Security number.

Verify the number before submitting the return.

Spouse Information

Complete the spouse section when applicable.

Spouse’s First Name

Enter your spouse’s first name.

Spouse’s MI

Enter your spouse’s middle initial.

Spouse’s Last Name

Enter your spouse’s complete last name.

Spouse’s Date Of Birth

Enter your spouse’s date of birth using MMDDYYYY format.

Spouse’s Social Security Number

Enter your spouse’s complete Social Security number.

Ensure that the information corresponds to the spouse identified on the return.

Mailing Address

Mailing Address: Number And Street Or PO Box

Enter your complete mailing address.

You may provide a residential street address or a post office box.

Apartment Number

Enter your apartment or unit number, if applicable.

New York State County Of Residence

Enter the New York State county in which you reside.

City, Village, Or Post Office

Enter the name of the city, village, or post office associated with your mailing address.

State

Enter the applicable state abbreviation.

ZIP Code

Enter the ZIP code associated with the mailing address.

Country

Enter the country if your mailing address is outside the United States.

School District Name

Enter the name of the school district associated with your residence.

Taxpayer’s Permanent Home Address

This section identifies your permanent residential address.

Taxpayer’s Permanent Home Address: Number And Street Or Rural Route

Enter your permanent home street address or rural route.

Apartment Number

Enter your apartment or unit number, if applicable.

School District Code Number

Enter the school district code associated with your permanent home address.

City, Village, Or Post Office

Enter the city, village, or post office associated with your permanent residence.

State

Enter the applicable state abbreviation.

ZIP Code

Enter the ZIP code associated with your permanent home.

Decedent Information

The form includes separate fields for death-related information.

Taxpayer’s Date Of Death

Enter the taxpayer’s date of death using MMDDYYYY format, if applicable.

Spouse’s Date Of Death

Enter the spouse’s date of death using MMDDYYYY format, if applicable.

Provide the applicable information in the corresponding field.

Filing Status And Residency Questions

Page 1 contains several questions that determine the taxpayer’s filing classification and provide information about foreign financial accounts, Yonkers residency, and New York City residency.

Item A: Filing Status

Mark an X in the box corresponding to your filing status.

Select only the status applicable to the tax return.

Box 1: Single

Select this option if your filing status is single.

Box 2: Married Filing Joint Return

Select this option if you are filing jointly with your spouse.

Enter your spouse’s Social Security number in the spouse information section above.

Box 3: Married Filing Separate Return

Select this option if you are filing a separate return from your spouse.

Provide your spouse’s Social Security number in the designated field.

Box 4: Head Of Household With Qualifying Person

Select this option if you are filing as head of household with a qualifying person.

Box 5: Qualifying Surviving Spouse

Select this option if your filing status is qualifying surviving spouse.

Use the applicable filing status according to the tax instructions.

Item B: Federal Itemized Deductions

Did You Itemize Your Deductions On Your 2025 Federal Income Tax Return?

Select Yes or No.

This question identifies whether you claimed itemized deductions on your federal income tax return for 2025.

Your answer is relevant when determining the appropriate New York deduction.

Item C: Dependency Status

Can You Be Claimed As A Dependent On Another Taxpayer’s Federal Return?

Select Yes or No.

This question establishes whether another taxpayer can claim you as a dependent on their federal income tax return.

The answer is also relevant when selecting the standard deduction amount.

Item D1: Foreign Financial Account

Did You Have A Financial Account Located In A Foreign Country?

Select Yes or No.

Answer this question based on whether you had a financial account located outside the United States during the applicable tax year.

The form provides separate Yes and No checkboxes.

Item D2: Yonkers Residency And Employment

This section determines whether you or your spouse maintained living quarters in Yonkers or worked there during 2025.

D2(1): Did You Or Your Spouse Maintain Living Quarters In Yonkers For Any Part Of 2025?

Select Yes or No.

This question identifies whether either spouse maintained living quarters in Yonkers during any portion of the tax year.

If you answer Yes, complete the following fields.

D2(2): Number Of Months You Lived In Yonkers In 2025

Enter the number of months you lived in Yonkers during 2025.

D2(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.

If you answer No to D2(1), proceed to the following question.

D2(4): Did You Or Your Spouse Work In Yonkers While Not Living In Yonkers For Any Part Of 2025?

Select Yes or No.

This question identifies whether you or your spouse worked in Yonkers during a period when neither of you maintained living quarters there.

Item E: New York City Residency

This section establishes whether you or your spouse maintained living quarters in New York City during 2025.

The form identifies New York City as including:

• The Bronx.
• Brooklyn.
• Manhattan.
• Queens.
• Staten Island.

E(1): Did You Or Your Spouse Maintain Living Quarters In NYC During 2025?

Select Yes or No.

Mark Yes if you or your spouse maintained living quarters in any of the five boroughs during the tax year.

E(2): Number Of Days Spent In NYC In 2025

Enter the total number of days spent in New York City during 2025.

The form specifically states that any part of a day spent in NYC is considered one day.

Item F: NYC Residents And NYC Part-Year Residents

This section is specifically intended for NYC residents and part-year residents.

F(1): Number Of Months You Lived In NYC In 2025

Enter the number of months you lived in New York City during 2025.

F(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 fields provide residency information used in applicable NYC tax and credit calculations.

Item G: Special Condition Codes

Enter Your Two-Character Special Condition Codes If Applicable

Enter the applicable two-character special condition code in the designated space.

Only enter a code when your circumstances require one.

Consult Form IT-201-I for the applicable special condition codes and their meanings.

Item H: Dependent Information

Item H contains a table for reporting dependent information.

The table provides seven rows.

Complete the following columns for each dependent.

First Name

Enter the dependent’s first name.

MI

Enter the dependent’s middle initial.

Last Name

Enter the dependent’s complete last name.

Relationship

Identify the dependent’s relationship to you.

Social Security Number

Enter the dependent’s Social Security number.

Date Of Birth

Enter the dependent’s date of birth using MMDDYYYY format.

More Than Seven Dependents

If you have more than seven dependents, mark an X in the additional checkbox provided below the table.

The form provides seven standard entries and a separate indicator for taxpayers reporting additional dependents.

For Office Use Only

Leave the designated office-use section for the New York State Department of Taxation and Finance.

Page 2: Federal Income And Adjustments

Page 2 begins the financial calculation section.

The form specifically instructs taxpayers to enter amounts in whole dollars only in the federal income and adjustments section.

Enter the applicable amounts using your federal income tax information.

Your Social Security Number

Enter your Social Security number again in the identification field at the top of page 2.

Federal Income

Line 1: Wages, Salaries, Tips, Etc.

Enter your total wages, salaries, tips, and other compensation included in this category.

Use the applicable wage statements and federal income records.

Line 2: Taxable Interest Income

Enter the total taxable interest income received during the tax year.

Use the applicable interest statements and federal income records.

Line 3: Ordinary Dividends

Enter your total ordinary dividend income.

Use the dividend information reported in your federal tax records.

Line 4: Taxable Refunds, Credits, Or Offsets Of State And Local Income Taxes

Enter the taxable refunds, credits, or offsets of state and local income taxes included in your federal income.

The same amount must also be reported on Line 25.

Line 5: Alimony Received

Enter the amount of alimony received that belongs in this federal income category.

Use the applicable amount reported in your federal income information.

Line 6: Business Income Or Loss

Enter your business income or loss.

The form specifically requests a copy of federal Schedule C, Form 1040, as supporting documentation.

Submit the schedule when applicable.

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.

Line 8: Other Gains Or Losses

Enter other gains or losses included in this income category.

The form requests federal Form 4797 as supporting documentation.

Submit a copy when applicable.

Line 9: Taxable Amount Of IRA Distributions

Enter the taxable portion of your IRA distributions.

If you received the distributions as a beneficiary, mark an X in the checkbox provided beside this line.

Line 10: Taxable Amount Of Pensions And Annuities

Enter the taxable portion of your pension and annuity distributions.

If you received the payments as a beneficiary, mark an X in the designated checkbox.

Line 11: Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, Etc.

Enter the applicable income or loss from:

• Rental real estate.
• Royalties.
• Partnerships.
• S corporations.
• Trusts.
• Other categories included in this line.

The form requests a copy of federal Schedule E, Form 1040.

Line 12: Rental Real Estate Included In Line 11

Enter the portion of Line 11 attributable to rental real estate.

This line separately identifies the rental real estate component of the broader income reported on Line 11.

Do not add Line 12 separately when calculating Line 17 because the amount is already included in Line 11.

Line 13: Farm Income Or Loss

Enter your farm income or loss.

The form requests a copy of federal Schedule F, Form 1040.

Line 14: Unemployment Compensation

Enter the applicable unemployment compensation included in your federal income.

Line 15: Taxable Amount Of Social Security Benefits

Enter the taxable portion of your Social Security benefits.

The same amount must also be entered on Line 27.

Line 16: Other Income

Enter other income included in your federal income that belongs in this category.

Use the space marked Identify to describe the type of income being reported.

Line 17: Total Federal Income

Add Lines 1 through 11 and Lines 13 through 16.

Use the following calculation:

Line 1 + Line 2 + Line 3 + Line 4 + Line 5 + Line 6 + Line 7 + Line 8 + Line 9 + Line 10 + Line 11 + Line 13 + Line 14 + Line 15 + Line 16 = Line 17.

Line 12 is excluded as a separate addition because it is already included in Line 11.

Enter the resulting total.

Line 18: Total Federal Adjustments To Income

Enter your total federal adjustments to income.

Use the space marked Identify to describe the adjustments included in the amount.

Line 19: Federal Adjusted Gross Income

Subtract Line 18 from Line 17.

Use the following calculation:

Line 17 – Line 18 = Line 19.

Enter the resulting federal adjusted gross income.

New York Additions

The New York additions section identifies amounts that must be added to federal adjusted gross income 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 bonds and obligations.

The form excludes obligations issued by New York State and its local governments from this particular addition.

Line 21: Public Employee 414(h) Retirement Contributions

Enter the applicable public employee 414(h) retirement contributions shown on your wage and tax statements.

Use the relevant employment and retirement information.

Line 22: New York’s 529 College Savings Program Distributions

Enter the applicable distributions from New York’s 529 college savings program.

Use the amount that belongs in the New York additions calculation.

Line 23: Other New York Additions

Enter other applicable New York additions.

The form directs taxpayers to Form IT-225, Line 9.

Line 24: Total New York Additions And Federal Adjusted Gross Income

Add Lines 19 through 23.

Use the following calculation:

Line 19 + Line 20 + Line 21 + Line 22 + Line 23 = Line 24.

Enter the resulting total.

New York Subtractions

This section identifies amounts that can be subtracted from the preceding calculation when determining New York adjusted gross income.

Line 25: Taxable Refunds, Credits, Or Offsets Of State And Local Income Taxes

Enter the amount reported on Line 4.

This line transfers the applicable taxable state and local income tax refunds, credits, or offsets into the New York subtraction calculation.

Line 26: Pensions Of New York State And Local Governments And The Federal Government

Enter the applicable pension income received from New York State and local governments or the federal government.

Use the amount that qualifies under the applicable New York tax instructions.

Line 27: Taxable Amount Of Social Security Benefits

Enter the amount reported on Line 15.

This line transfers the taxable Social Security benefit amount into the New York subtraction section.

Line 28: Interest Income On U.S. Government Bonds

Enter the applicable interest income from U.S. government bonds.

Line 29: Pension And Annuity Income Exclusion

Enter the applicable pension and annuity income exclusion.

Use the amount permitted under the applicable New York tax instructions.

Line 30: New York’s 529 College Savings Program Deduction/Earnings

Enter the applicable New York 529 college savings program deduction or earnings amount.

Use the amount that qualifies for the New York subtraction.

Line 31: Other New York Subtractions

Enter other applicable New York subtractions.

The form directs taxpayers to Form IT-225, Line 18.

Line 32: Total New York Subtractions

Add Lines 25 through 31.

Use the following calculation:

Line 25 + Line 26 + Line 27 + Line 28 + Line 29 + Line 30 + Line 31 = Line 32.

Enter the resulting total.

Line 33: New York Adjusted Gross Income

Subtract Line 32 from Line 24.

Use the following calculation:

Line 24 – Line 32 = Line 33.

Enter the resulting New York adjusted gross income.

Standard Deduction Or Itemized Deduction

This section determines the deduction used to calculate New York taxable income.

Line 34: Standard Deduction Or Itemized Deduction

Enter your applicable New York standard deduction or itemized deduction.

If you are claiming itemized deductions, use the amount calculated on Form IT-196.

Mark an X in the appropriate checkbox:

• Standard: Select this option if claiming the standard deduction.
• Itemized: Select this option if claiming itemized deductions from Form IT-196.

Use the filing status and dependency information from page 1 when determining the applicable deduction.

Line 35: Income After Deduction

Subtract Line 34 from Line 33.

Use the following calculation:

Line 33 – Line 34 = Line 35.

If Line 34 is greater than Line 33, enter zero.

Line 36: Dependent Exemption Amount

Multiply the number of dependents listed in Item H on page 1 by $1,000.

Use the following calculation:

Number Of Dependents × $1,000 = Line 36.

Enter the resulting dependent exemption amount.

Line 37: Taxable Income

Subtract Line 36 from Line 35.

Use the following calculation:

Line 35 – Line 36 = Line 37.

Enter the resulting New York taxable income.

Page 3: Tax Calculation, Credits, And Other Taxes

Page 3 calculates New York State income tax, applicable credits, New York City taxes, Yonkers taxes, MCTMT, sales or use tax, and voluntary contributions.

The name and Social Security number fields at the top must match the information provided on page 1.

New York State Tax Calculation

Line 38: Taxable Income

Enter the amount from Line 37 on page 2.

This amount becomes the starting point for the New York State tax calculation.

Line 39: New York State Tax On Line 38 Amount

Enter the New York State tax calculated on the taxable income reported on Line 38.

Use the applicable tax computation instructions for the 2025 tax year.

Line 40: New York State Household Credit

Enter the applicable New York State household credit.

Use the amount determined under the relevant tax instructions.

Line 41: Resident Credit

Enter the applicable New York State resident credit.

Line 42: Other New York State Nonrefundable Credits

Enter other applicable New York State nonrefundable credits.

The form directs taxpayers to Form IT-201-ATT, Line 7.

Line 43: Total New York State Credits

Add Lines 40, 41, and 42.

Use the following calculation:

Line 40 + Line 41 + Line 42 = Line 43.

Enter the resulting total.

Line 44: New York State Tax After Credits

Subtract Line 43 from Line 39.

Use the following calculation:

Line 39 – Line 43 = Line 44.

If Line 43 is greater than Line 39, enter zero.

Line 45: Net Other New York State Taxes

Enter the net other New York State taxes reported on Form IT-201-ATT, Line 30.

Line 46: Total New York State Taxes

Add Lines 44 and 45.

Use the following calculation:

Line 44 + Line 45 = Line 46.

Enter the resulting total New York State tax amount.

New York City And Yonkers Taxes, Credits, And Surcharges

The next section calculates applicable New York City taxes, Yonkers taxes, credits, surcharges, and MCTMT.

New York City Tax Calculation

Line 47: New York City Taxable Income

Enter the applicable New York City taxable income.

Use the calculation instructions applicable to your residency and filing circumstances.

Line 47a: New York City Resident Tax On Line 47 Amount

Enter the New York City resident tax calculated on the amount reported on Line 47.

Line 48: New York City Household Credit

Enter the applicable New York City household credit.

Line 49: New York City Tax After Household Credit

Subtract Line 48 from Line 47a.

Use the following calculation:

Line 47a – Line 48 = Line 49.

If Line 48 is greater than Line 47a, enter zero.

Line 50: Part-Year New York City Resident Tax

Enter the applicable part-year NYC resident tax.

The form directs taxpayers to Form IT-360.1.

Line 51: Other New York City Taxes

Enter other applicable New York City taxes.

The form directs taxpayers to Form IT-201-ATT, Line 34.

Line 52: Total New York City Taxes Before Nonrefundable Credits

Add Lines 49, 50, and 51.

Use the following calculation:

Line 49 + Line 50 + Line 51 = Line 52.

Enter the resulting total.

Line 53: New York City Nonrefundable Credits

Enter applicable NYC nonrefundable credits.

The form directs taxpayers to Form IT-201-ATT, Line 10.

Line 54: New York City Taxes After Nonrefundable Credits

Subtract Line 53 from Line 52.

Use the following calculation:

Line 52 – Line 53 = Line 54.

If Line 53 is greater than Line 52, enter zero.

Metropolitan Commuter Transportation Mobility Tax

The return provides separate calculations for MCTMT Zone 1 and Zone 2.

Complete the applicable fields using the relevant MCTMT instructions.

Line 54a: MCTMT Net Earnings Base For Zone 1

Enter the net earnings base applicable to MCTMT Zone 1.

Line 54b: MCTMT Net Earnings Base For Zone 2

Enter the net earnings base applicable to MCTMT Zone 2.

Line 54c: MCTMT For Zone 1

Enter the calculated Metropolitan Commuter Transportation Mobility Tax for Zone 1.

Line 54d: MCTMT For Zone 2

Enter the calculated Metropolitan Commuter Transportation Mobility Tax for Zone 2.

Line 54e: Total MCTMT

Add Lines 54c and 54d.

Use the following calculation:

Line 54c + Line 54d = Line 54e.

Enter the combined MCTMT amount.

Yonkers Taxes And Surcharges

Line 55: Yonkers Resident Income Tax Surcharge

Enter the applicable Yonkers resident income tax surcharge.

Line 56: Yonkers Nonresident Earnings Tax

Enter the applicable Yonkers nonresident earnings tax.

The form directs taxpayers to Form Y-203.

Line 57: Part-Year Yonkers Resident Income Tax Surcharge

Enter the applicable part-year Yonkers resident income tax surcharge.

The form directs taxpayers to Form IT-360.1.

Line 58: Total New York City And Yonkers Taxes, Surcharges, And MCTMT

Add Line 54, Line 54e, and Lines 55 through 57.

Use the following calculation:

Line 54 + Line 54e + Line 55 + Line 56 + Line 57 = Line 58.

Enter the resulting total.

Sales Or Use Tax And Voluntary Contributions

Line 59: Sales Or Use Tax

Enter the applicable sales or use tax amount.

The form specifically states that this line must not be left blank.

Follow the applicable instructions when determining the amount to report.

Line 60: Voluntary Contributions

Enter the applicable voluntary contribution amount.

The form directs taxpayers to Form IT-227, Part 2, Line 1.

Line 61: Total New York State, New York City, Yonkers, Sales Or Use Taxes, MCTMT, And Voluntary Contributions

Add Lines 46, 58, 59, and 60.

Use the following calculation:

Line 46 + Line 58 + Line 59 + Line 60 = Line 61.

Enter the resulting total.

This amount represents the combined tax and voluntary contribution total before accounting for payments and refundable credits.

Page 4: Payments And Refundable Credits

Page 4 begins with the amount transferred from Line 61 and then collects refundable credits, withholding, and estimated payments.

Transfer From Page 3

Line 62: Amount From Line 61

Enter the amount reported on Line 61.

This transfers the total New York State, local taxes, MCTMT, sales or use tax, and voluntary contributions into the payment calculation section.

Payments And Refundable Credits

The following lines identify refundable credits and payments that may reduce the amount owed or contribute to an overpayment.

Line 63: Empire State Child Credit

Enter the applicable Empire State child credit.

Use the amount determined under the relevant New York tax instructions.

Line 64: New York State/New York City Child And Dependent Care Credit

Enter the applicable New York State and New York City child and dependent care credit.

Line 65: New York State Earned Income Credit (EIC)

Enter the applicable New York State earned income credit.

The form also provides a checkbox beside this line.

Review Form IT-201-I for the circumstances in which the checkbox should be marked.

Line 66: New York State Noncustodial Parent Earned Income Credit

Enter the applicable New York State noncustodial parent earned income credit.

Line 67: Real Property Tax Credit

Enter the applicable New York real property tax credit.

Line 68: College Tuition Credit

Enter the applicable New York college tuition credit.

Line 69: New York City School Tax Credit, Fixed Amount

Enter the applicable fixed-amount New York City school tax credit.

The form specifically instructs taxpayers to also complete Item F on page 1.

Line 69a: New York City School Tax Credit, Rate Reduction Amount

Enter the applicable NYC school tax credit rate reduction amount.

Line 70: New York City Earned Income Credit

Enter the applicable New York City earned income credit.

A separate checkbox appears beside this line. Consult Form IT-201-I for its applicable use.

Line 70a: New York City Income Tax Elimination Credit

Enter the applicable New York City income tax elimination credit.

Line 71: Other Refundable Credits

Enter other applicable refundable credits.

The form directs taxpayers to Form IT-201-ATT, Line 18.

Supporting Withholding Forms

The return includes an important documentation notice.

If applicable, complete Forms IT-2 and IT-1099-R and submit them with your return.

The form also explicitly states:

Do Not Send Federal Form W-2 With Your Return.

Follow this instruction when assembling your tax return.

Tax Withholding And Estimated Payments

Line 72: Total New York State Tax Withheld

Enter the total New York State income tax withheld during the tax year.

Use the applicable wage and tax withholding statements.

Line 73: Total New York City Tax Withheld

Enter the total New York City income tax withheld.

Line 74: Total Yonkers Tax Withheld

Enter the total Yonkers tax withheld.

Line 75: Total Estimated Tax Payments And Amount Paid With Form IT-370

Enter the applicable estimated tax payments made during the tax year.

Also include the amount paid with Form IT-370, as requested by the line.

Use your payment records to determine the total.

Line 76: Total Payments

Add Lines 63 through 75.

Use the following calculation:

Line 63 + Line 64 + Line 65 + Line 66 + Line 67 + Line 68 + Line 69 + Line 69a + Line 70 + Line 70a + Line 71 + Line 72 + Line 73 + Line 74 + Line 75 = Line 76.

Enter the resulting total.

This amount represents the combined refundable credits, tax withholding, and estimated payments reported on the return.

Your Refund, Amount You Owe, And Account Information

This section determines whether you have an overpayment, a refund, or an outstanding tax balance.

It also provides options for receiving a refund or making an electronic payment.

Line 77: Amount Overpaid

Complete this line if Line 76 is greater than Line 62.

Subtract Line 62 from Line 76.

Use the following calculation:

Line 76 – Line 62 = Line 77.

Enter the resulting overpayment.

Line 78: Amount Of Line 77 Available For Refund

Subtract Line 79 from Line 77.

Use the following calculation:

Line 77 – Line 79 = Line 78.

Enter the resulting amount available for a refund.

The form also includes a tip explaining that this amount can be used to check your refund status online.

Line 78a: Amount Of Line 78 To Deposit Into A New York State 529 Account

Enter the portion of your refund that you want deposited into a New York State 529 account.

The form directs taxpayers to Form IT-195, Line 4.

You must also submit Form IT-195 when making this election.

Line 78b: Total Refund After New York State 529 Account Deposit

Subtract Line 78a from Line 78.

Use the following calculation:

Line 78 – Line 78a = Line 78b.

Enter the remaining refund amount after the 529 account deposit.

Refund Method Selection

The form provides two refund options.

Option 1: Direct Deposit To Checking Or Savings Account

Select this option if you want your refund deposited directly into a bank account.

Complete the applicable account information in Line 83.

Option 2: Paper Check

Select this option if you prefer to receive your refund by paper check.

Mark only the refund option applicable to your preference.

Line 79: Amount Of Line 77 To Apply To Your 2026 Estimated Tax

Enter the amount of your overpayment that you want applied to your 2026 estimated tax.

This amount is subtracted from Line 77 when calculating Line 78.

Use the amount you want carried forward as an estimated tax payment.

Line 80: Amount You Owe

Complete this line if Line 76 is less than Line 62.

Subtract Line 76 from Line 62.

Use the following calculation:

Line 62 – Line 76 = Line 80.

Enter the resulting amount owed.

The form provides an electronic funds withdrawal option.

If you want to pay electronically:

1. Mark an X in the designated checkbox.
2. Complete Line 83 with your banking information.
3. Complete Line 84 with the withdrawal date and amount.

If you pay by check or money order, the form requires you to complete Form IT-201-V and mail it with your return.

Line 81: Estimated Tax Penalty

Enter the applicable estimated tax penalty.

The form provides an instruction that this amount must either be included in Line 80 or used to reduce the overpayment on Line 77.

Follow the applicable instructions when reporting the penalty.

Line 82: Other Penalties And Interest

Enter other applicable penalties and interest.

Use the amount determined under the applicable tax instructions.

Account Information For Direct Deposit Or Electronic Funds Withdrawal

Line 83 collects banking information for taxpayers choosing direct deposit or electronic funds withdrawal.

Complete the following fields when applicable.

Foreign Bank Account Indicator

The form asks whether the funds for your payment or refund would come from or go to an account outside the United States.

Mark an X in the designated box if this applies.

Line 83a: Account Type

Select the appropriate account type.

The form provides four options:

• Personal Checking.
• Personal Savings.
• Business Checking.
• Business Savings.

Mark the checkbox corresponding to the bank account being used.

Line 83b: Routing Number

Enter the bank routing number associated with your selected account.

Verify the number against your banking records.

Line 83c: Account Number

Enter the complete bank account number.

Check the account number carefully to avoid errors in processing the deposit or withdrawal.

Electronic Funds Withdrawal

Line 84: Electronic Funds Withdrawal Date

Enter the date on which the electronic payment should be withdrawn.

Use the applicable payment instructions when selecting the date.

Line 84: Electronic Funds Withdrawal Amount

Enter the amount authorized for electronic withdrawal.

This should correspond to the payment you are arranging through the return.

Third-Party Designee

The third-party designee section allows you to identify another person who may be authorized to discuss your return with the New York State Department of Taxation and Finance, subject to the applicable authorization rules.

Third-Party Designee: Yes Or No

Select Yes if you want to designate another person.

Select No if you do not want to authorize a third party.

If you select Yes, complete the following fields.

Print Designee’s Name

Enter the full name of the person you are authorizing.

Designee’s Phone Number

Enter the designee’s telephone number, including the appropriate area code.

Personal Identification Number (PIN)

Enter the PIN requested in the designated field.

Email

Enter the designee’s email address.

Review all information before completing the return.

Paid Preparer Information

The paid preparer section must be completed by the tax professional who prepared the return for compensation.

The form identifies several fields for preparer registration, business details, and professional identification.

Preparer’s NYTPRIN

Enter the preparer’s New York Tax Preparer Registration Identification Number.

NYTPRIN Exclusion Code

Enter the applicable NYTPRIN exclusion code, if required.

Preparer’s Signature

The paid preparer must sign the designated field.

Preparer’s Printed Name

Enter the preparer’s full printed name.

Firm’s Name Or Yours, If Self-Employed

Enter the name of the tax preparation firm.

If the preparer is self-employed, enter the applicable business or preparer’s name.

Preparer’s PTIN Or SSN

Enter the preparer’s Preparer Tax Identification Number or Social Security number, as applicable.

Address

Enter the preparer’s complete business or mailing address.

Employer Identification Number

Enter the employer identification number associated with the tax preparation firm or business, when applicable.

Date

Enter the date the preparer signed or completed the return.

Email

Enter the preparer’s email address.

Taxpayer Signature And Declaration

The final section of the return contains the taxpayer signature fields.

The form specifically identifies the area where taxpayers must sign.

Your Signature

Sign your name in the designated field.

Your signature confirms that you are submitting the tax return.

Your Occupation

Enter your current occupation.

Spouse’s Signature And Occupation

If filing a joint return, your spouse must sign in the designated section and provide their occupation.

Date

Enter the date on which you sign the return.

For joint returns, complete the applicable spouse signature and date requirements.

Daytime Phone Number

Enter a telephone number where you can be contacted during normal daytime hours.

Include the appropriate area code.

Email

Enter your email address.

The form also provides an email field for the spouse when applicable.

Mailing Instructions

The bottom of page 4 directs taxpayers to consult the instructions for the correct mailing address.

Use Form IT-201-I to identify the applicable address and return assembly instructions.

Understanding The Main Calculations On Form IT-201

Form IT-201 uses a series of calculations to determine New York adjusted gross income, taxable income, state and local taxes, payments, and the final refund or balance due.

The calculation sequence can be summarized as follows.

Stage 1: Federal Income

Lines 1 through 16 collect the applicable federal income amounts.

Line 17 totals federal income.

Line 18 reports federal adjustments.

Line 19 calculates federal adjusted gross income.

Stage 2: New York Adjustments

Lines 20 through 23 identify New York additions.

Line 24 calculates the total after additions.

Lines 25 through 31 identify New York subtractions.

Line 32 totals the subtractions.

Line 33 calculates New York adjusted gross income.

Stage 3: Deductions And Taxable Income

Line 34 reports the standard or itemized deduction.

Line 35 calculates income after the deduction.

Line 36 reports the dependent exemption amount.

Line 37 calculates New York taxable income.

Stage 4: New York State Taxes

Lines 38 through 46 calculate New York State income tax, applicable credits, and other state taxes.

Stage 5: New York City, Yonkers, And MCTMT

Lines 47 through 58 calculate applicable local taxes, credits, surcharges, and MCTMT.

Stage 6: Total Taxes And Contributions

Line 59 reports sales or use tax.

Line 60 reports voluntary contributions.

Line 61 calculates the combined total.

Stage 7: Payments And Refundable Credits

Lines 63 through 75 report refundable credits, withholding, and estimated tax payments.

Line 76 calculates total payments.

Stage 8: Refund Or Amount Owed

Lines 77 through 79 determine the overpayment available for refund or application to future estimated tax.

Line 80 calculates the amount owed when payments are less than the total tax.

Lines 81 and 82 report applicable penalties and interest.

Common Mistakes To Avoid When Completing Form IT-201

Although Form IT-201 follows a structured calculation process, mistakes in personal information, residency details, or transferred amounts can affect the accuracy of the return.

Pay particular attention to the following issues:

• Incorrect Tax Year: Use the applicable 2025 tax year or enter the correct fiscal-year dates.
• Incorrect Personal Information: Verify names, dates of birth, Social Security numbers, and addresses.
• Wrong Filing Status: Select the correct filing status and provide spouse information when applicable.
• Incomplete Foreign Account Question: Answer Item D1.
• Missing Yonkers Information: Complete the applicable residency and employment questions in Item D2.
• Incorrect NYC Residency Details: Review the living quarters, days spent, and months lived in NYC.
• Missing Special Condition Codes: Enter applicable two-character codes in Item G.
• Incomplete Dependent Information: Complete the dependent table and mark the additional box when reporting more than seven dependents.
• Incorrect Federal Income: Verify income amounts against the relevant federal records.
• Double Counting Rental Real Estate: Line 12 is included in Line 11 and should not be added separately to Line 17.
• Missing Supporting Schedules: Include the required federal schedules and New York supporting forms when applicable.
• Incorrect New York Additions: Review Lines 20 through 23 before calculating Line 24.
• Incorrect New York Subtractions: Check the amounts transferred to Lines 25 and 27.
• Wrong Deduction Selection: Mark either standard or itemized deduction on Line 34.
• Incorrect Dependent Exemption: Calculate Line 36 using the number of dependents listed in Item H.
• Missing NYC Or Yonkers Taxes: Review the residency and employment circumstances affecting Lines 47 through 58.
• Leaving Line 59 Blank: The form specifically states that this line must not be left blank.
• Incorrect Voluntary Contributions: Use the applicable amount from Form IT-227.
• Missing Refundable Credits: Review Lines 63 through 71 for applicable credits.
• Incorrect Withholding: Separate New York State, New York City, and Yonkers withholding amounts.
• Incorrect Estimated Payments: Include the applicable estimated tax payments and Form IT-370 payment.
• Incorrect Refund Allocation: Check the relationship between Lines 77, 78, 78a, 78b, and 79.
• Missing Payment Voucher: Complete Form IT-201-V when paying by check or money order.
• Incorrect Banking Information: Verify the account type, routing number, and account number.
• Missing Supporting Withholding Forms: Submit Forms IT-2 and IT-1099-R when applicable.
• Sending Federal Form W-2: The return specifically instructs taxpayers not to send federal Form W-2.
• Missing Signatures: Complete the taxpayer and spouse signature sections when applicable.

Final Review Before Filing

Before submitting Form IT-201, review every applicable section and confirm that the calculations and supporting information are complete.

Page 1: Personal Information And Filing Status

• Correct tax year or fiscal-year dates are entered.
• Taxpayer’s first name, middle initial, and last name are correct.
• Taxpayer’s date of birth is provided.
• Social Security number is correct.
• Spouse information is complete, if applicable.
• Mailing address is complete.
• New York State county of residence is entered.
• School district name is provided.
• Permanent home address is complete.
• School district code is entered.
• Taxpayer and spouse death dates are entered, if applicable.
• Correct filing status is selected.
• Federal itemized deduction question is answered.
• Dependency question is answered.
• Foreign financial account question is answered.
• Yonkers residency questions are completed.
• Yonkers employment question is answered when applicable.
• NYC residency question is answered.
• Number of days spent in NYC is entered.
• NYC residency months are provided, if applicable.
• Special condition codes are entered when applicable.
• Dependent information is complete.
• Additional dependent checkbox is marked when reporting more than seven dependents.

Page 2: Federal Income And New York Adjustments

• Social Security number is repeated correctly.
• Federal income Lines 1 through 16 are reviewed.
• IRA beneficiary checkbox is marked when applicable.
• Pension and annuity beneficiary checkbox is marked when applicable.
• Required federal supporting schedules are included.
• Line 17 correctly totals federal income.
• Line 18 includes applicable federal adjustments.
• Line 19 correctly calculates federal adjusted gross income.
• New York additions on Lines 20 through 23 are reviewed.
• Line 24 is calculated correctly.
• New York subtractions on Lines 25 through 31 are reviewed.
• Line 32 correctly totals New York subtractions.
• Line 33 correctly calculates New York adjusted gross income.
• Standard or itemized deduction is selected.
• Line 34 contains the correct deduction.
• Line 35 is calculated correctly.
• Line 36 reflects the applicable dependent exemption.
• Line 37 correctly calculates taxable income.

Page 3: Tax Calculation And Other Taxes

• Line 38 reflects Line 37.
• New York State tax is entered on Line 39.
• Household credit is entered on Line 40, if applicable.
• Resident credit is entered on Line 41, if applicable.
• Other nonrefundable credits are entered on Line 42.
• Line 43 correctly totals credits.
• Line 44 correctly calculates tax after credits.
• Other New York State taxes are entered on Line 45.
• Line 46 correctly calculates total New York State taxes.
• NYC taxable income is reported on Line 47.
• NYC resident tax is entered on Line 47a.
• NYC household credit is reported on Line 48.
• Lines 49 through 54 are calculated correctly.
• MCTMT Zone 1 and Zone 2 information is completed, if applicable.
• Total MCTMT is calculated on Line 54e.
• Yonkers taxes and surcharges are reported, if applicable.
• Line 58 correctly calculates the applicable local taxes and MCTMT.
• Line 59 is completed and not left blank.
• Voluntary contributions are entered on Line 60.
• Line 61 correctly calculates total taxes and contributions.

Page 4: Payments And Refundable Credits

• Line 62 reflects the amount from Line 61.
• Empire State child credit is reported, if applicable.
• Child and dependent care credit is entered, if applicable.
• New York State earned income credit is reported, if applicable.
• Noncustodial parent earned income credit is reported, if applicable.
• Real property tax credit is entered, if applicable.
• College tuition credit is reported, if applicable.
• NYC school tax credits are calculated, if applicable.
• NYC earned income credit is entered, if applicable.
• NYC income tax elimination credit is entered, if applicable.
• Other refundable credits are reported.
• New York State withholding is correct.
• NYC withholding is correct.
• Yonkers withholding is correct.
• Estimated payments and Form IT-370 payments are included.
• Line 76 correctly calculates total payments.
• Line 77 correctly calculates the overpayment, if applicable.
• Line 78 correctly calculates the amount available for refund.
• Line 78a reflects any NYS 529 deposit.
• Form IT-195 is attached when applicable.
• Line 78b correctly calculates the remaining refund.
• Direct deposit or paper check preference is selected.
• Line 79 reflects the amount applied to 2026 estimated tax.
• Line 80 correctly calculates the amount owed, if applicable.
• Estimated tax penalty is reported when applicable.
• Other penalties and interest are included when applicable.

Banking And Authorization Information

• Foreign bank account indicator is marked when applicable.
• Correct account type is selected.
• Routing number is correct.
• Account number is correct.
• Electronic funds withdrawal date is entered when applicable.
• Electronic withdrawal amount is entered when applicable.
• Third-party designee selection is completed.
• Designee information is provided when applicable.

Paid Preparer And Taxpayer Signatures

• Paid preparer information is complete, if applicable.
• Preparer’s NYTPRIN is entered when required.
• NYTPRIN exclusion code is entered when applicable.
• Preparer’s signature and printed name are provided.
• Firm name and address are complete.
• Preparer’s PTIN or SSN is entered.
• Employer identification number is provided when applicable.
• Preparer’s date and email are entered.
• Taxpayer’s signature is provided.
• Taxpayer’s occupation is entered.
• Spouse’s signature and occupation are provided for a joint return.
• Signature dates are entered.
• Daytime telephone number is provided.
• Email addresses are entered as applicable.

Final Submission

• All applicable supporting forms are included.
• Forms IT-2 and IT-1099-R are submitted when applicable.
• Federal Form W-2 is not enclosed.
• Form IT-201-V is completed if paying by check or money order.
• Form IT-195 is attached if making a New York 529 account deposit.
• Correct mailing instructions have been checked against Form IT-201-I.
• A copy of the completed return is retained for personal records.

Final Reminder: New York Form IT-201 is the 2025 Resident Income Tax Return used to report New York State income, deductions, credits, taxes, withholding, and payments. Review all four pages carefully, particularly the federal income calculations, New York adjustments, residency-related taxes, refundable credits, and final refund or payment calculations. Include applicable supporting forms, verify your banking information, complete the required signatures, and follow Form IT-201-I for the correct filing and mailing instructions.