Form IT-203-ATT, titled Other Tax Credits and Taxes, is an attachment to New York State Form IT-203. It is used by taxpayers who need to report certain additional New York State tax credits and taxes when filing their nonresident or part-year resident income tax return. The form helps calculate and report different types of tax credits, including nonrefundable credits, refundable credits, carryover credits, and credits related to New York State, New York City, Yonkers, and the Metropolitan Commuter Transportation Mobility Tax (MCTMT). It also provides a section for reporting other New York State taxes, including taxes associated with lump-sum distributions. Taxpayers use this attachment to provide information that may not fit directly on their main IT-203 return. It collects identifying information, a specific eligibility-related question, credit codes, credit amounts, tax amounts, and calculations that determine the final amounts transferred to the main tax return. Completing Form IT-203-ATT accurately is important because errors in credit calculations, tax reporting, or supporting information can affect the total tax reported on Form IT-203. Not every taxpayer needs to complete every section. You should fill in only the parts that apply to your tax situation and include any additional forms or calculations required for the credits or taxes you claim.
How To File Form IT-203-ATT
Form IT-203-ATT must be submitted with your New York State Form IT-203. It is not designed to be filed as a separate income tax return. The completed attachment provides additional tax credit and tax information that supports the amounts reported on your main return.
Before completing the form, gather the following information and documents:
- Your completed or partially completed New York State Form IT-203.
- Your name exactly as it appears on Form IT-203.
- Your Social Security number.
- Records supporting the New York State tax credits you intend to claim.
- Supporting calculations for accumulation distribution credits, where applicable.
- Information about eligible long-term care insurance, investment, and solar energy system equipment credits.
- Applicable credit codes and amounts for other credits.
- Supporting information for refundable New York State and New York City credits.
- Information about any applicable Yonkers or MCTMT claim of right credits.
- Form IT-230 and the relevant worksheet information, if you have a tax liability related to lump-sum distributions.
- Supporting forms required for the credits and taxes you report.
Important filing instructions:
- Complete only the sections and lines that apply to your circumstances.
- Submit all applicable supporting forms with your tax return as required.
- Enter the required amounts in the appropriate spaces.
- Follow the whole-dollar entry requirement shown in Section A.
- Transfer the total nonrefundable New York State credits from line 8 to Form IT-203, line 47.
- Transfer the total refundable credits from line 17 to Form IT-203, line 61.
- Transfer the net other New York State taxes from line 33 to Form IT-203, line 49.
Submit the attachment together with Form IT-203 using the filing method applicable to your New York State tax return.
How To Complete Form IT-203-ATT
Form IT-203-ATT contains two main parts:
- Part 1 – Other Tax Credits: Reports nonrefundable and refundable New York State tax credits.
- Part 2 – Other New York State Taxes: Reports additional New York State taxes and calculates the net amount to transfer to Form IT-203.
Follow the instructions below in the order the information appears on the form.
Taxpayer Information
Before starting Part 1, complete the identification fields at the top of the first page.
Name(s) as Shown on Form IT-203
Enter your full name exactly as it appears on your main New York State Form IT-203. If the return includes more than one taxpayer, include the names as shown on the main return.
Social Security Number
Enter the Social Security number associated with your Form IT-203. Make sure the number matches your main income tax return.
Question A: Criminal Conviction Disclosure
Question A: Bribery, Corruption, or Defrauding the Government
This question asks whether you, or an entity in which you have an ownership interest, have been convicted of any of the specified offenses:
- Bribery involving public servants and related offenses.
- Corrupting the government.
- Defrauding the government.
The question refers to New York State Penal Law Article 200, Article 496, or Section 195.20.
Select the appropriate answer:
- Yes: Select this option if you or an entity you own have been convicted of one of the specified offenses.
- No: Select this option if neither you nor an entity in which you are an owner has been convicted of the specified offenses.
Answer this question accurately. If you are uncertain whether a particular conviction falls within the listed offenses, review the applicable tax instructions before selecting an answer.
Part 1: Other Tax Credits
Part 1 is used to report different New York State tax credits that may reduce your tax liability or provide a refundable credit.
The section contains three categories:
- Section A: New York State nonrefundable, non-carryover credits used.
- Section B: New York State nonrefundable, carryover credits used.
- Section C: New York State, New York City, Yonkers, and MCTMT refundable credits.
Complete the applicable sections based on the credits you qualify to claim. Submit the required supporting forms and calculations.
Section A: New York State Nonrefundable, Non-Carryover Credits Used
This section reports nonrefundable credits that do not carry forward to another tax year. Enter the applicable credit amounts in whole dollars.
Line 1: Resident Credit
Enter the amount of New York State resident credit you are claiming. This line is used to report an eligible credit for income taxes paid to another jurisdiction, subject to the applicable resident credit rules.
Use the amount calculated for this credit when completing the line. Do not enter an amount that you cannot support with the relevant tax information.
Line 2: Accumulation Distribution Credit
Enter the amount of your eligible accumulation distribution credit.
You must also submit the required credit computation with your tax return. Calculate the credit using the applicable supporting information and enter the resulting amount on this line.
Line 3: Other Nonrefundable, Non-Carryover Credits
Use this line to report additional New York State nonrefundable credits that do not have their own dedicated lines in this section.
The form provides two separate entries:
Line 3a: First Other Credit
Enter the applicable credit code in the Code box. Then enter the corresponding credit amount in the Amount box.
Line 3b: Second Other Credit
If you have another qualifying credit, enter its credit code and corresponding amount in the second entry.
If you have only one applicable credit, leave the unused entry blank.
Line 3: Total Other Nonrefundable, Non-Carryover Credits
Add the amounts entered on lines 3a and 3b.
The calculation is:
Line 3 = Line 3a + Line 3b
Enter the combined amount on line 3. If neither entry applies, enter zero as appropriate.
Section B: New York State Nonrefundable, Carryover Credits Used
This section reports New York State nonrefundable credits that may have carryover provisions. These credits are listed separately from the non-carryover credits in Section A.
Enter only the amounts applicable to your tax situation.
Line 4: Long-Term Care Insurance Credit
Enter the amount of the eligible New York State long-term care insurance credit you are claiming.
Use the amount determined under the applicable credit calculation rules. Retain the supporting insurance and payment information used to establish the credit.
Line 5: Investment Credit
Enter the amount of your eligible New York State investment credit.
Use the amount calculated under the applicable investment credit rules. Include the required supporting documentation and forms.
Line 6: Part-Year Solar Energy System Equipment Credit
Enter the eligible New York State credit for solar energy system equipment applicable to your part-year resident tax situation.
Use the amount supported by the relevant credit calculation and documentation.
Line 7: Other Nonrefundable, Carryover Credits
Use this section to report other qualifying nonrefundable credits with carryover provisions that are not separately listed on lines 4, 5, or 6.
The form provides 14 individual credit entries, from line 7a through line 7n. Each entry contains a Code box and an Amount box.
Complete the entries as follows:
Line 7a: First Other Carryover Credit
Enter the appropriate credit code and corresponding amount for the first applicable credit.
Line 7b: Second Other Carryover Credit
Enter the credit code and amount for the second applicable credit.
Line 7c: Third Other Carryover Credit
Enter the credit code and amount for the third applicable credit.
Line 7d: Fourth Other Carryover Credit
Enter the appropriate code and amount for the fourth applicable credit.
Line 7e: Fifth Other Carryover Credit
Enter the credit code and corresponding amount for the fifth applicable credit.
Line 7f: Sixth Other Carryover Credit
Enter the credit code and amount for the sixth applicable credit.
Line 7g: Seventh Other Carryover Credit
Enter the appropriate code and amount for the seventh applicable credit.
Line 7h: Eighth Other Carryover Credit
Enter the credit code and corresponding amount for the eighth applicable credit.
Line 7i: Ninth Other Carryover Credit
Enter the applicable code and amount for the ninth credit.
Line 7j: Tenth Other Carryover Credit
Enter the credit code and amount for the tenth applicable credit.
Line 7k: Eleventh Other Carryover Credit
Enter the appropriate code and corresponding amount for the eleventh credit.
Line 7l: Twelfth Other Carryover Credit
Enter the applicable credit code and amount for the twelfth credit.
Line 7m: Thirteenth Other Carryover Credit
Enter the credit code and corresponding amount for the thirteenth credit.
Line 7n: Fourteenth Other Carryover Credit
Enter the appropriate code and amount for the fourteenth applicable credit.
Leave unused entries blank.
Line 7: Total Other Nonrefundable, Carryover Credits
Add all amounts entered from lines 7a through 7n.
The calculation is:
Line 7 = 7a + 7b + 7c + 7d + 7e + 7f + 7g + 7h + 7i + 7j + 7k + 7l + 7m + 7n
Enter the combined amount on line 7.
Line 8: Total New York State Nonrefundable Credits Used
Add all nonrefundable credit amounts reported in Section A and Section B.
The calculation is:
Line 8 = Line 1 + Line 2 + Line 3 + Line 4 + Line 5 + Line 6 + Line 7
Enter the total on line 8.
You must also transfer this amount to Form IT-203, line 47. Make sure both forms show the same amount.
Section C: New York State, New York City, Yonkers, and MCTMT Refundable Credits
Section C reports refundable tax credits that may be available to eligible taxpayers. Unlike nonrefundable credits, refundable credits may provide a refund when the applicable credit amount exceeds the relevant tax liability.
Complete only the lines that apply to your circumstances.
Line 9: Part-Year Resident Refundable New York State Child and Dependent Care Credit
Enter the amount of your eligible refundable New York State child and dependent care credit as a part-year resident.
Use the amount calculated under the applicable credit rules. Make sure the credit relates to your qualifying child or dependent care expenses.
Line 9a: Part-Year Resident Refundable New York City Child and Dependent Care Credit
Enter the eligible refundable New York City child and dependent care credit applicable to your part-year resident tax situation.
Use the amount determined through the appropriate credit calculation. Do not combine this amount with the New York State credit reported on line 9.
Line 10: Part-Year Resident Refundable New York State Earned Income Credit
Enter the amount of your eligible refundable New York State earned income credit.
Calculate the credit using the applicable earned income credit requirements for part-year residents. Enter the resulting amount on this line.
Line 11: Part-Year Resident Refundable New York City Earned Income Credit
Enter the amount of your eligible refundable New York City earned income credit as a part-year resident.
Keep this credit separate from the New York State earned income credit reported on line 10.
Line 12: Other New York State Refundable Credits
Use this section to report additional refundable New York State credits that are not separately listed on lines 9, 9a, 10, and 11.
The form provides 12 individual entries, from line 12a through line 12l. Each entry requires a credit code and an amount.
Complete the entries as follows:
Line 12a: First Other Refundable Credit
Enter the appropriate credit code and corresponding refundable credit amount.
Line 12b: Second Other Refundable Credit
Enter the code and amount for the second applicable refundable credit.
Line 12c: Third Other Refundable Credit
Enter the appropriate code and amount for the third applicable credit.
Line 12d: Fourth Other Refundable Credit
Enter the code and corresponding amount for the fourth applicable credit.
Line 12e: Fifth Other Refundable Credit
Enter the credit code and amount for the fifth applicable credit.
Line 12f: Sixth Other Refundable Credit
Enter the appropriate credit code and amount for the sixth applicable credit.
Line 12g: Seventh Other Refundable Credit
Enter the code and corresponding amount for the seventh applicable credit.
Line 12h: Eighth Other Refundable Credit
Enter the credit code and amount for the eighth applicable credit.
Line 12i: Ninth Other Refundable Credit
Enter the appropriate code and amount for the ninth applicable credit.
Line 12j: Tenth Other Refundable Credit
Enter the credit code and corresponding amount for the tenth applicable credit.
Line 12k: Eleventh Other Refundable Credit
Enter the code and amount for the eleventh applicable credit.
Line 12l: Twelfth Other Refundable Credit
Enter the appropriate credit code and corresponding amount for the twelfth applicable credit.
Leave unused entries blank.
Line 12: Total Other Refundable Credits
Add all the amounts entered from lines 12a through 12l.
The calculation is:
Line 12 = 12a + 12b + 12c + 12d + 12e + 12f + 12g + 12h + 12i + 12j + 12k + 12l
Enter the total on line 12.
Line 13: Total Refundable Credits From Lines 9 Through 12
Add the refundable credit amounts reported on lines 9, 9a, 10, 11, and 12.
The calculation is:
Line 13 = Line 9 + Line 9a + Line 10 + Line 11 + Line 12
Enter the combined amount on line 13.
Line 14: New York State Claim of Right Credit
Enter the amount of your eligible New York State claim of right credit.
This line is used to report a qualifying credit associated with income that was previously received and later repaid under applicable claim of right rules.
Use the amount determined through the appropriate calculation.
Line 15: New York City Claim of Right Credit
Enter the amount of your eligible New York City claim of right credit.
Calculate this credit separately from the New York State claim of right credit reported on line 14.
Line 16: Yonkers Claim of Right Credit
Enter the amount of your eligible Yonkers claim of right credit.
Use the applicable calculation to determine the amount and report it separately on this line.
Line 16a: MCTMT Claim of Right Credit
Enter the eligible claim of right credit associated with the Metropolitan Commuter Transportation Mobility Tax (MCTMT).
Use the amount determined under the applicable MCTMT claim of right calculation rules.
Line 17: Total New York State, New York City, Yonkers, and MCTMT Refundable Credits
Calculate the total refundable credits by adding line 13 and the claim of right credits reported on lines 14, 15, 16, and 16a.
The calculation is:
Line 17 = Line 13 + Line 14 + Line 15 + Line 16 + Line 16a
Enter the final amount on line 17.
You must also transfer this amount to Form IT-203, line 61. Check that the amount matches on both forms.
Part 2: Other New York State Taxes
Part 2 is used to report additional New York State taxes that may apply to your income or tax situation.
This section includes taxes related to lump-sum distributions, other New York State taxes, and calculations that determine the net amount of other New York State taxes.
Complete all applicable lines and include the required supporting tax forms.
Taxpayer Identification
Social Security Number
Enter your Social Security number in the identification box at the top of the second page. It should match the number entered on the first page and your main Form IT-203.
Other New York State Tax Calculations
Line 18: New York State Tax on Capital Gain Portion of Lump-Sum Distributions
Enter the New York State tax amount associated with the capital gain portion of qualifying lump-sum distributions.
The amount must come from Form IT-230-I, Worksheet C, line 7.
Use the calculated amount from that worksheet rather than estimating the tax yourself.
Line 19: Other New York State Taxes
Use this section to report additional New York State taxes that are not separately identified on line 18.
The form provides 12 entries, from line 19a through line 19l. Each entry includes a Code box and an Amount box.
Complete the entries as follows:
Line 19a: First Other New York State Tax
Enter the applicable tax code and corresponding tax amount.
Line 19b: Second Other New York State Tax
Enter the code and amount for the second applicable New York State tax.
Line 19c: Third Other New York State Tax
Enter the appropriate code and amount for the third applicable tax.
Line 19d: Fourth Other New York State Tax
Enter the code and corresponding amount for the fourth applicable tax.
Line 19e: Fifth Other New York State Tax
Enter the appropriate tax code and amount for the fifth applicable tax.
Line 19f: Sixth Other New York State Tax
Enter the code and amount for the sixth applicable tax.
Line 19g: Seventh Other New York State Tax
Enter the appropriate code and corresponding amount for the seventh applicable tax.
Line 19h: Eighth Other New York State Tax
Enter the code and amount for the eighth applicable tax.
Line 19i: Ninth Other New York State Tax
Enter the appropriate code and amount for the ninth applicable tax.
Line 19j: Tenth Other New York State Tax
Enter the code and corresponding amount for the tenth applicable tax.
Line 19k: Eleventh Other New York State Tax
Enter the appropriate tax code and amount for the eleventh applicable tax.
Line 19l: Twelfth Other New York State Tax
Enter the code and amount for the twelfth applicable tax.
Leave any unused entries blank.
Line 19: Total Other New York State Taxes
Add all amounts entered from lines 19a through 19l.
The calculation is:
Line 19 = 19a + 19b + 19c + 19d + 19e + 19f + 19g + 19h + 19i + 19j + 19k + 19l
Enter the total on line 19.
Line 20: Total of Lines 18 and 19
Add the New York State tax on lump-sum distribution capital gains reported on line 18 to the other New York State taxes reported on line 19.
The calculation is:
Line 20 = Line 18 + Line 19
Enter the combined amount on line 20.
Line 21: Amount From Form IT-203, Line 47
Enter the amount reported on line 47 of your main New York State Form IT-203.
This amount represents the New York State nonrefundable credits used. Make sure you copy the amount correctly from your completed main return.
Line 22: Amount From Form IT-203, Line 46
Enter the amount reported on line 46 of Form IT-203.
Copy the amount directly from the corresponding line on your main tax return.
Line 23: Difference Between Lines 21 and 22
Subtract the amount on line 22 from the amount on line 21.
The calculation is:
Line 23 = Line 21 − Line 22
If line 22 is greater than line 21, leave line 23 blank as instructed on the form. Otherwise, enter the calculated difference.
Line 24: Difference Between Lines 20 and 23
Subtract the amount on line 23 from the amount on line 20.
The calculation is:
Line 24 = Line 20 − Line 23
If line 23 is greater than line 20, leave line 24 blank. Otherwise, enter the resulting amount.
Line 25: New York State Separate Tax on Lump-Sum Distributions
Enter the New York State separate tax on lump-sum distributions calculated using Form IT-230.
Use the amount determined through the applicable Form IT-230 calculation and enter it on this line.
Line 26: Resident Credit Against Separate Tax on Lump-Sum Distributions
Enter the eligible resident credit that can be applied against the separate tax on lump-sum distributions reported on line 25.
Use the amount calculated under the applicable resident credit rules.
Line 27: New York State Separate Tax After Resident Credit
Subtract the resident credit on line 26 from the separate tax reported on line 25.
The calculation is:
Line 27 = Line 25 − Line 26
Enter the resulting amount on line 27.
Line 28: Intentionally Left Blank
This line is reserved and does not require any information or calculation.
Do not enter an amount on this line.
Line 29: Total of Lines 24 and 27
Add the amount on line 24 to the amount on line 27.
The calculation is:
Line 29 = Line 24 + Line 27
Enter the combined amount on line 29.
Line 30: Excess Child and Dependent Care Credit
Enter the amount of excess child and dependent care credit applicable to your New York State tax calculation.
Use the amount determined through the relevant credit calculation and enter it on this line.
Line 31: Difference Between Lines 29 and 30
Subtract the excess child and dependent care credit on line 30 from the amount on line 29.
The calculation is:
Line 31 = Line 29 − Line 30
If line 30 is greater than line 29, leave line 31 blank as instructed. Otherwise, enter the resulting amount.
Line 32: New York State Earned Income Credit
Enter the amount of your New York State earned income credit applicable to this calculation.
Use the amount determined under the applicable earned income credit rules. Make sure it is entered separately from any refundable earned income credit reported in Part 1.
Line 33: Net Other New York State Taxes
Calculate your final net other New York State taxes by subtracting line 32 from line 31.
The calculation is:
Line 33 = Line 31 − Line 32
If line 32 is greater than line 31, leave line 33 blank. Otherwise, enter the resulting amount.
Transfer the amount from line 33 to Form IT-203, line 49. Ensure that the amount matches your main tax return.
Final Review Before Filing
Before submitting Form IT-203-ATT with your New York State Form IT-203, review the completed attachment carefully. Checking the information and calculations can help prevent reporting errors and processing delays.
Use this checklist:
- Verify taxpayer information: Make sure your name and Social Security number match Form IT-203.
- Review Question A: Confirm that you selected the correct Yes or No answer regarding the specified criminal convictions.
- Check Section A: Verify all applicable nonrefundable, non-carryover credit amounts.
- Check Section B: Confirm that all eligible nonrefundable carryover credits are reported correctly.
- Verify credit codes: Make sure the codes entered for other credits match the applicable credit categories.
- Check line 8: Confirm that the total nonrefundable credits equal the sum of lines 1 through 7.
- Review Section C: Verify all applicable New York State, New York City, Yonkers, and MCTMT refundable credits.
- Check line 17: Confirm that all applicable refundable credits and claim of right credits are included.
- Verify line 18: Make sure the amount agrees with Form IT-230-I, Worksheet C, line 7, when applicable.
- Review line 19: Confirm that all other applicable New York State taxes and their codes are entered correctly.
- Check calculations: Recalculate the totals and differences reported on lines 20 through 33.
- Leave line 28 blank: This line is intentionally reserved.
- Verify supporting documents: Include all applicable credit forms, tax calculations, and supporting documentation.
- Check Form IT-203, line 47: Confirm that it matches line 8 of Form IT-203-ATT.
- Check Form IT-203, line 61: Confirm that it matches line 17 of Form IT-203-ATT.
- Check Form IT-203, line 49: Confirm that it matches line 33 of Form IT-203-ATT.
- Review the entire attachment: Make sure there are no missing entries, incorrect amounts, or calculation errors.
- Submit both forms together: Include Form IT-203-ATT with your completed New York State Form IT-203.
Final Reminder: You do not need to complete every line on Form IT-203-ATT. Only report the credits and taxes that apply to your circumstances. Use the applicable New York State tax instructions to verify eligibility, credit codes, supporting calculations, and filing requirements before submitting your return.