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New York Free Printable Instructions for Form IT-201, Full-Year Resident Income Tax Return, New York State • New York City • Yonkers • MCTMT (including instructions for Forms for 2024 New York Individual Income Tax Instructions

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Individual Income Tax Instructions
Instructions for Form IT-201, Full-Year Resident Income Tax Return, New York State • New York City • Yonkers • MCTMT (including instructions for Forms

IT-201-I Instructions for Form IT-201 Department of Taxation and Finance Full-Year Resident Income Tax Return New York State • New York City • Yonkers • MCTMT (including instructions for Forms IT-195 and IT-201-ATT) Tables of contents • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • General information What’s new for 2023 File electronically E-file information Other forms you may need to file Protect yourself from identity theft File a valid return Common words and phrases Online Services How to fill in the forms How to get 1099-G information New York State full-year residents: Who must file? Step 1: Complete the taxpayer information section Step 2: Select your filing status and complete items B through H Step 3: Enter your federal income and adjustments Step 4: Calculate your New York additions and subtractions New York additions New York subtractions Step 5: Enter your New York standard or New York itemized deduction and dependent exemption amounts Step 6: Compute your taxes Step 7: Add voluntary contributions Step 8: Enter your payments and credits Step 9: Calculate your refund or the amount you owe Step 10: Sign and date your return Step 11: Finish your return Instructions for Form IT-195, Allocation of Refund Instructions for Form IT-201-ATT, Other Tax Credits and Taxes Additional information How to compute your 2023 New York State tax New York State tax rate schedule Tax computation—New York adjusted gross income of more than $107,650 How to compute your 2023 New York City tax New York City tax rate schedule When to file/Important dates Statute of limitations Where to file Need help? 1 General information Up-to-date information affecting your tax return For tax law changes or forms corrections that occurred after the forms and instructions were finalized, see Personal income tax up-to-date information. What’s new for 2023 For a detailed list of what’s new, including a summary of tax law changes, see New for 2023 or visit our website at www.tax.ny.gov (search: 2023). File electronically Electronic preparation (e-file) is fast, easy, and secure. You may even qualify for free filing options. For all your e-file options, see Filing Season Resource Center. For the fastest processing of your refund, combine e-file with direct deposit. You can receive your New York State tax refund up to two weeks sooner than if you filed by paper and requested a paper check. User-friendly e-file software ensures you file all the right forms and do not miss out on valuable credits. E-file information Using software? You must e-file if your software allows you to e-file your return, or if you are a tax preparer who is subject to the e-file mandate. E-file is easy, safe, and allows you to get your refund faster. Most New York taxpayers e-file. Make a payment Pay a balance due by authorizing the Tax Department to withdraw the payment from your bank account. Authorize the payment when you e-file your return or make a return payment after you file your return using our Online Services. You may also pay with a credit card. For more information, visit our website at www.tax.ny.gov (search: pay). Other forms you may need to file If you do file a paper return, see Income tax full-year resident forms (search: full). For a complete list of credits, see also Income tax credits (search: credits). Reminder: To claim a tax credit (with the exception of the household credit and New York City school tax credit), you must complete and submit the appropriate credit form. New York City forms If you need to get New York City tax forms and instructions or information about New York City business taxes, contact the New York City Department of Finance: • Online: Visit www.nyc.gov/finance • By online message: Visit nyc.gov/contactdof • By phone: From any of the five boroughs in New York City, call 311. From outside New York City, call 212-639-9675. 2 Protect yourself from identity theft Identity theft is the unauthorized use of personal information such as: • Social Security number • credit card number Identity thieves can file forged tax returns to collect fraudulent refunds and victims may not be aware their identities have been stolen. Protect your identity by writing only the last four digits of your Social Security number on any check or money order you send to the Tax Department. You must include your complete Social Security number on your return and payment voucher. We cannot process these forms without the complete number. For more information, or if you think you have been a victim of tax-related identity theft, see Identity theft affecting your tax records (search: fraud). File a valid return If the paper form you are using has a year under the New York State map in the upper-left corner, you can only use that form for that tax year. To file a complete return, you must: • complete all required schedules and forms that make up your return, • • include all pages of those forms and schedules when you file, submit only those forms and schedules that apply to your return, and • confirm you made all required entries. If you submit your return with missing pages or missing entries, we cannot process it and you may be subject to penalty and interest. Entering whole dollar amounts When you enter amounts on your return, enter whole dollar amounts only. This includes amounts on any credit forms, schedules, or other forms you submit with your New York State return. Do not enter any cent amounts. We preprinted the zeros in that box. Instead, round cents to the nearest dollar using the following rules: • Drop amounts that are less than 50 cents. For example, $1.39 becomes $1. • Increase amounts that are 50 cents or more to the next dollar. For example, $2.50 becomes $3. Common words and phrases To save space and enhance clarity, these instructions may use common abbreviations, including: • • EIC = earned income credit • IRS = Internal Revenue Service • • MCTMT = Metropolitan Commuter Transportation Mobility Tax • NYC = New York City IRC = Internal Revenue Code NYS = New York State Online Services Create an Online Services account and log in to: • • make payments • get email notifications for refunds, bills, and notices view your filing and payment history • sign up for electronic communications about refunds, bills, and notices Access is available 24 hours a day, 7 days a week. For more information, see Online Services (search: online). 3 How to fill in the forms As you complete your form, follow these guidelines to avoid processing delays: • • Use black ink only (no red or other color ink or pencils) to print or type (if you are using a fill-in form) all entries. • Mark an X to fill in boxes as appropriate. Do not use a check mark. Keep your Xs and numerals inside the boxes. • Do not write in dollar signs or commas when you enter amounts or numbers. If you are entering a loss (an amount less than zero), place a minus sign immediately to the left of the loss amount. Do not use brackets or parentheses. How to get 1099-G information If you received an income tax overpayment, including a refund, from us in 2023, you may need information from Tax Department Form 1099-G, Statement for Recipients of State Income Tax Refunds, to complete your federal return. We do not mail this form. To view and print a copy, see Get your 1099-G information online (search: 1099-G). If you received unemployment benefits in 2023, you must report the information from Department of Labor (DOL) Form 1099-G, Statement for Recipients of Certain Government Payments, on your federal and New York State returns, if required to file. • • For unemployment compensation or pandemic unemployment benefits, DOL will not mail you Form 1099-G. To access this form: 1. Visit the DOL website at https://dol.ny.gov and see 1099-G Tax Form: Information you need for UI income tax filing. 2. Log in to your NY.gov ID account. 3. Select Unemployment Services and View/Print 1099-G. For Excluded Workers Fund (EWF) benefits, DOL will mail you Form 1099-G. Visit the DOL website at https://dol.ny.gov. New York State full-year residents: Who must file? You must file a New York State resident return if you meet any of the following conditions: • You must file a federal return. • You did not have to file a federal return but your federal adjusted gross income for 2023 plus New York additions was more than $4,000 ($3,100 if you are single and can be claimed as a dependent on another taxpayer’s federal return). • You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay or from your unemployment insurance benefit payments. • You want to claim any refundable or carryover credits. If you were a New York State resident for only part of the year, do not file Form IT-201. If you moved into New York State on any day other than January 1, or moved out of New York State on any day other than December 31, see New York nonresidents and part-year residents. Additional notes to all filers • Do you have to submit other forms? See Full-year resident forms (Search: full). • Do you want to claim tax credits? See Income tax credits to learn about refundable and nonrefundable credits you may qualify for (Search: credits). • Does your child have investment income over $2,500? It would be to your advantage to file a New York State return for your child to report your child’s investment income, since there will be no New York tax on the first $3,100 of that income. When you file your federal return, report your child’s investment income on federal Form 8615 (instead of federal Form 8814). If you file Form 8814, the amount of your child’s investment income over $2,500 that was included in your federal gross income will be reported on your New York State return and taxed at your rate. • Did you file federal Form 1040-SR, U.S. Tax Return for Seniors? As you review your New York State income tax forms and instructions, read any reference to federal Form 1040 and its schedules as a reference to federal Form 1040-SR. New York nonresidents and part-year residents If you were a nonresident or a part-year resident of New York State and you received income from New York sources in 2023, you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return. For more information on residency, see Am I considered a New York State resident for income tax purposes? (search: resident). 4 Separate returns are required for some married taxpayers who file a joint federal return. If one of you was a New York State resident and the other was a nonresident or part-year resident, you must each file a separate New York return. The resident must use Form IT-201. The nonresident or part-year resident, if required to file a New York State return, must use Form IT-203. However, if you both choose to file a joint New York State return, use Form IT-201 and both spouses’ income will be taxed as full-year residents of New York State. Filing information for same-sex married couples Same-sex married couples have the same state tax benefits and requirements as different-sex married couples filing and paying New York State personal income tax. In addition, as a result of the Supreme Court’s decision United States v. Windsor, and IRS Revenue Ruling 2013-17, for federal tax purposes the IRS will recognize a marriage between a same-sex couple that is a legal marriage under the laws of the jurisdiction (either domestic or foreign) where the marriage was performed. Therefore, you must determine your filing status using the general married filing status rules (see Item A under Step 2, select your filing status, and complete items B through H). The term spouse should be read as gender-neutral and includes a person in a marriage with a same-sex spouse. The term marriage includes a marriage between same-sex spouses. Step 1: Complete the taxpayer information section Name and address Write the following in the spaces provided: • Name: Your first name, middle initial, and last name. If you are married and filing a joint return, enter both spouses’ names. • Mailing address: Your mailing address (where you want to receive your mail) can be the same as, or different from, your permanent home address (where you actually live). Enter your current mailing address where you want us to send your refund, if requested, and any correspondence related to your return. PO Box or street address, city, state, ZIP code, and country. Note: Do not abbreviate the country name. Foreign addresses Enter the information in the following order: • city, • • abbreviation for the province or state, • country (do not abbreviate the country name). postal code (follow the country’s practice), and Taxpayer’s permanent home address • If your mailing address is different from your permanent home address (for instance, you use a PO Box), enter your permanent home address. Your permanent home address is the address of the dwelling place in New York State where you actually lived as of December 31, 2023, whether you or your spouse owned or rented it. • If you use a paid preparer and you use the preparer’s address as your mailing address, enter the address of your permanent home in the space provided. • If you are a permanent resident of a nursing home, enter the nursing home address. • If you are in the armed forces and your permanent home was in New York State when you entered the military, enter your New York permanent home address regardless of where you are stationed. • If you are married and maintain separate New York State residences and are filing separate New York State returns, enter the address of your own residence as your permanent home address. • If you moved after December 31, 2023, enter your permanent home address as of December 31, 2023, not your current home address. Enter your new home address in the mailing address area if you want your refund and other correspondence sent there. Dates of birth and Social Security numbers Enter your date of birth and entire Social Security number, and those of your spouse (if applicable). New York State county of residence Enter the county in New York State where you lived as of December 31, 2023. If you lived in New York City, use one of the following county names: 5 County names If you lived in enter Bronx Bronx Brooklyn Kings Manhattan New York Queens Queens Staten Island Richmond School district name and code Enter the correct code number and the name of your school district. This is the public school district located in the county where you were a resident on December 31, 2023. If you do not know the name of your school district, contact your nearest public school. For a detailed list of the school district names and code numbers, see School district codes or visit our website at www.tax.ny.gov (search: school district). If you are a New York City resident, look for your individual county listing. If you are a New York City resident, look for your individual county listing. You must enter your school district name and code number even if: • • you were absent from the school district temporarily, the school your children attended was not in your school district, or • you had no children attending school. Incorrect district names and code numbers may affect school aid. Decedent information • If the taxpayer whose name is listed first on the return died after December 31, 2022, and before you filed your return, enter the date of death in the box labeled Taxpayer’s date of death, in month, day, and year (four-digits) order. • If the taxpayer whose name is listed second died after December 31, 2022, and before you filed your return, enter the date of death in the box labeled Spouse’s date of death. For more information, see Deceased taxpayers. In addition, you must make the appropriate entry at Item G if you qualify for a 90-day extension of time to file your return because your spouse died within 30 days before the due date of your return. Step 2: Select your filing status and complete items B through H Item A In most cases, you must use the same filing status you used on your federal return. If you did not have to file a federal return, use the filing status you would have used if you filed. Exceptions The only exceptions are for certain married couples filing a joint federal return in the following situations: • • One spouse is a New York State resident and the other is a nonresident or part-year resident. In this case, you must either: o o file separate New York returns using filing status ③; or file jointly, as if you both were New York State residents, using filing status ②. You are unable to file a joint New York return because: o o o the address or whereabouts of your spouse is unknown, and you can demonstrate that reasonable efforts have been made to locate your spouse, and good cause exists for the failure to file a joint New York return. In this case, you may file a separate New York return using filing status ③. • You are unable to file a joint New York return because: o o your spouse refuses to sign a joint New York return; and reasonable efforts have been made to have your spouse sign a joint return; and 6 o there exists objective evidence of alienation from your spouse such as:    judicial order of protection; legal separation under a decree of divorce or separate maintenance; or living apart for the twelve months immediately preceding application to file a separate return, or commencement of an action for divorce or commencement of certain family court proceedings; and o good cause exists for the failure to file a joint New York return. In this case, you may file a separate New York return using filing status ③. Item B If you itemized your deductions on your 2023 federal income tax return, mark an X in the Yes box. If you claimed the standard deduction on your federal return, mark an X in the No box. Item C If you can be claimed as a dependent on another taxpayer’s federal return, you must mark an X in the Yes box. You must mark the Yes box even if the other taxpayer did not claim you as a dependent. For example, if another taxpayer was entitled to claim you as a dependent on their federal return, but chose not to so that you can claim the federal education credit, you must mark the Yes box. Item D1 If you marked Yes on federal Schedule B (Form 1040), Interest and Ordinary Dividends, Part III then mark an X in the Yes box. Item D2 All IT-201 filers must complete item D2. If you or your spouse (if married filing jointly) maintained or had use of an apartment or living quarters in Yonkers during any part of 2023 (whether or not you personally used those living quarters for any part of the year), you must mark an X in the Yes box on line D2(1). Enter in the applicable box the number of months you and your spouse (if filing a joint return) lived in Yonkers during 2023. Living quarters include a house, apartment, co-op, or any other dwelling that is suitable for year-round use, that you or your spouse maintain or pay for, or that is maintained for your primary use by another person, family member, or employer. Example: Company A leases an apartment in Yonkers for the use of one of the company’s officers, and the apartment is mainly available to that individual. That individual is considered to be maintaining living quarters in Yonkers even though others might use the apartment on an occasional basis. Notes: • If you marked the Yes box on line D2(1), you may be considered a resident or part-year resident for Yonkers income tax purposes. The determination of residency is based on the facts and circumstances of your own situation. See Income tax definitions or visit our website at www.tax.ny.gov (search: resident). If you meet the definition of a Yonkers resident or partyear resident, see line-55: Yonkers resident income tax surcharge or Line 57: Part-year Yonkers resident income tax surcharge. • If you marked the Yes box on line D2(4), you may be subject to the Yonkers nonresident earnings tax. See Line 56: Yonkers nonresident earnings tax. Item E If you are a full-year New York City resident, leave item E blank. All other IT-201 filers must complete item E. If you or your spouse (if married filing jointly) maintained or had use of an apartment or living quarters in New York City during any part of 2023 (whether or not you personally used those living quarters for any part of the year), you must mark an X in the Yes box on line E(1) and enter the number of days you were in New York City, even if on personal business, on line E(2). If you are married filing jointly and both spouses spent days in New York City, enter the higher number of days on line E(2). Do not count days traveled through New York City to use a common carrier such as an airplane, train, or bus. Living quarters include a house, apartment, co-op, or any other dwelling that is suitable for year-round use, that you or your spouse maintain or pay for, or that is maintained for your primary use by another person, family member, or employer. Example: Company A leases an apartment in New York City for the use of one of the company’s officers, and the apartment is mainly available to that individual. That individual is considered to be maintaining living quarters in New York City even though others might use the apartment on an occasional basis. Note: If you marked the Yes box on line E(1) and you spent 184 days or more (any part of a day is a day for this purpose) in New York City, you may be considered a resident for New York City income tax purposes. The determination of residency is based on the facts and circumstances of your own situation. See the definitions of Resident, Nonresident, and Part-year resident in these instructions. If you meet the definition, complete the New York City resident taxes and credits lines (47 through 53, 64, and 69 through 70) on Form IT-201. 7 Item F New York City residents and part-year residents only: Enter in the applicable box the number of months you and your spouse (if filing a joint return) lived in New York City during 2023. We need this information to verify your New York City school tax credit. All other taxpayers: Leave Item F blank. Item G If you qualify for one or more of the special conditions below, enter the specified two-character code. Code A6 Build America Bond interest Enter this code if you included Build America Bond interest in your federal adjusted gross income. For additional information, see TSB-M-10(4)I, Treatment of Interest Income from Build America Bonds (search: TSB-M-10(4)I). Code C7 Combat zone Enter this code if you qualify for an extension of time to file and pay your tax due under the combat zone or contingency operation relief provisions. See Publication 361, New York State Income Tax Information for Military Personnel and Veterans (search: military). Code D9 Death of spouse Enter this code if you qualify for an automatic 90-day extension of time to file your return because your spouse died within 30 days before the due date of your return. Code K2 Combat zone, killed in action (KIA) Enter this code if you are filing a return on behalf of a member of the armed forces who died while serving in a combat zone. For information on filing a claim for tax forgiveness, see Publication 361. Code E3 Out of the country Enter this code if you qualify for an automatic two-month extension of time to file your federal return because you are out of the country. For additional information, see When to file/Important dates. Code E4 Nonresident noncitizens Enter this code if you are a U.S. nonresident noncitizen for federal income tax purposes and you qualify to file your federal income tax return on or before June 17, 2024. The filing deadline for your New York State return is also June 17, 2024. Code E5 Extension of time to file beyond six months Enter this code if either of the following conditions applies: • You qualify for an extension of time to file beyond six months under section 157.3(b)(1)(i) of the personal income tax regulations because you are outside the United States and Puerto Rico. You must submit a copy of the letter you sent the IRS to request the additional time to file. • You received a federal extension to qualify for the federal foreign earned income exclusion, or the foreign housing exclusion or deduction, or both. Submit a copy of the approved federal Form 2350, Application for Extension of Time to File U.S. Income Tax Return. Code 56 Losses from Ponzi-type fraudulent investment arrangements Enter this code if you had a Ponzi-type fraudulent investment and are reporting a New York State theft loss deduction (itemized deduction) using the federal safe harbor rules. Also submit a copy of the statement you made in accordance with federal Revenue Procedure 2009-20. Code C2 Request an installment payment agreement Enter this code if you cannot pay your tax due in full by April 15, 2024, and would like to request an installment payment agreement (IPA). You cannot apply for an IPA until you receive a bill. Once you do, follow the payment instructions on the bill. You will continue to accrue penalties and interest (if applicable) on any unpaid balance of tax due for the duration of your IPA. For more information, see Installment payment agreement (IPA) (search: IPA). 8 Code M4 Veterans Benefits and Transition Act of 2018 election Enter this code if you are a civilian spouse of a military servicemember and you are electing to use the same state of legal residence as the servicemember for state income tax purposes. For additional information, see TSB-M-19(3)I, Veterans Benefits and Transition Act of 2018 (search: TSB-M-19(3)I). Item H Enter the required information for each dependent you claimed on federal Form 1040. Also enter the required information for any dependent you were entitled to claim on your federal return but chose not to (see Example below). If you did not have to file a federal return, enter the required information for each dependent you would be entitled to claim for federal income tax purposes. Example: You were entitled to claim your child as a dependent on your federal return but chose not to in order to allow them to claim a federal education credit on their federal tax return. You may still claim them as a dependent on your New York State return. If you have more than seven dependents and are filing a paper return, attach a separate piece of paper marked Form IT-201: Item H continued to your return with: • your name and Social Security number at the top, and • the required information for each additional dependent. Note: If you are married filing a joint federal return but are required to file separate returns for New York State, complete item H as if you filed separate federal returns. For more information about filling separate returns, see Filing status. Step 3: Enter your federal income and adjustments Lines 1 through 19: Federal income tax return information The computation of your New York State, New York City, and Yonkers income tax is based on the information you reported on your federal income tax return, including your income and federal adjustments to income. If you did not file a federal return, you must report the same income and adjustments that you would have reported for federal income tax purposes if you had filed a federal return. The amount entered on line 1 (wages, salaries, tips, etc.) should be the same as the amount reported on federal Form 1040, line 1z. Be sure to enter your total other income on line 16 and your total federal adjustments to income on line 18. Write each type of income and each adjustment and its amount in the Identify areas on lines 16 and 18. If you need more room, submit a list on a separate sheet of paper showing each type of income and each adjustment and its amount. Enter only whole dollar amounts on your New York return. Do not leave line 19 blank. Step 4: Calculate your New York additions and subtractions Overview The computation of your New York State income tax is based on your New York adjusted gross income. Your New York adjusted gross income is your federal adjusted gross income after certain New York additions and New York subtractions (modifications). New York State taxes certain items of income not taxed by the federal government. You must add these New York additions to your federal adjusted gross income. Similarly, New York State does not tax certain items of income taxed by the federal government. You must subtract these New York subtractions from your federal adjusted gross income. See below and Form IT-225, New York State Modifications, and its instructions. Partners and S corporation shareholders If you have income from a partnership or S corporation, include any New York adjustments that apply to that income. The entity should provide you with this information. For important information regarding these modifications, see the instructions for Form IT-225. If you have either of the addition or subtraction modifications in the chart, below, relating to your partnership or S corporation income, include the amount on the corresponding line of Form IT-201. Modification code Description Line number EA-113 Interest income on state and local bonds and obligations 20 ES-125 Interest income on U.S. government bonds 28 For all other additions and subtractions relating to your partnership and S corporation income, complete Form IT-225. 9 Beneficiaries (estates and trusts) If you have income from an estate or trust, any New York adjustments that apply to that income, as well as any additions to or subtractions from federal itemized deductions, will be shown in your share of a single fiduciary adjustment. • If the adjustment is a net addition, enter the amount and addition modification number EA-901 on line 5 of Form IT-225. • If the adjustment is a net subtraction, enter the amount and subtraction modification number ES-901 on line 14 of Form IT-225. When you have completed Form IT-225, transfer the amounts to Form IT-201 as instructed on Form IT-225. If you filed federal Form 4970, Tax on Accumulation Distribution of Trusts: • do not include the income you reported on line 1 of Form 4970 on line 11 of Form IT-201 because the IRC considers the distribution part of federal gross income. • do include on line 5 of your Form IT-225 the amount of income you reported on Form 4970, line 1, after subtracting any interest income on state and local bonds and obligations of New York State and its local governments that you included on Form 4970, line 5. See addition modification number A-114 in the instructions for Form IT-225. New York additions Line 20: Interest income on state and local bonds and obligations Do you have interest income from state and local bonds and obligations from states other than New York State or its local governments? • If No, go to line 21. • If Yes, enter any such interest income that you received or that was credited to you during 2023 that was not included in your federal adjusted gross income. This includes interest income on: o o o state and local bonds, interest and dividend income from tax-exempt bond mutual funds, and tax-exempt money market funds that invest in obligations of states other than New York. If you purchased a bond between interest dates, include the amount of interest you received during the year, after subtracting the seller’s accrued interest (the amount accrued from the interest date preceding your purchase to the date you purchased the bond). You should have received this information when you purchased the bond. If you sold a bond between interest dates, include the amount of interest you received during the year plus the accrued interest amount (the amount accrued from the interest date preceding the date you sold the bond to the date you sold the bond). You should have received this information when you sold the bond. For purposes of this addition, bond premium amortization is not allowed as a direct offset to interest income. You must report it: • as a subtraction modification on Form IT-225—if the bond premium is attributable to a trade or business, or • as an itemized deduction addition adjustment on Form IT-196, line 44—if the bond premium is not attributable to a trade or business, but only if you itemize. Line 21: Public employees 414(h) retirement contributions Are you a public employee of New York State or its local governments? • If No, go to line 22. • If Yes, enter the amount of 414(h) retirement contributions, if shown on any wage and tax statement, federal Form W-2, if you are: o a member of the New York State and Local Retirement Systems, which include the New York State Employees’ Retirement System and the New York State Police and Fire Retirement System; o a member of the New York State Teachers’ Retirement System; o an employee of the State or City University of New York who belongs to the Optional Retirement Program; o a member of the New York City Employees’ Retirement System, the New York City Teachers’ Retirement System, the New York City Board of Education Retirement System, the New York City Police Pension Fund or the NYC Fire Department Pension Fund; or o a member of the Manhattan and Bronx Surface Transit Operating Authority (MABSTOA) Pension Plan. Do not enter contributions to a section 401(k) deferred arrangement, section 403(b) annuity, or section 457 deferred compensation plan. 10 Line 22: New York’s 529 college savings program distributions Did you make a withdrawal (other than a withdrawal to pay the higher education expenses of the designated beneficiary) during 2023 from an account established under New York’s 529 college savings program? • If No, go to line 23. • If Yes, the withdrawal is a nonqualified withdrawal and you must complete the worksheet below. A withdrawal is nonqualified if any of the following apply: • • The withdrawal is actually disbursed in cash or in-kind from the college savings program and the funds are not used for the higher education of the designated beneficiary (even if the amount withdrawn is reinvested in New York’s college savings program within the IRC 60-day rollover period). For purposes of the above, higher education generally means public or private, non-profit or proprietary post-secondary educational institutions, in or outside New York State. Therefore, any withdrawal from a New York 529 college savings program used to pay tuition in connection with enrollment or attendance at elementary or secondary public, private, or religious schools, is a nonqualified withdrawal. The funds are transferred on or after January 1, 2003, from New York’s 529 college savings program to another state’s program (whether for the same beneficiary or for the benefit of another family member). However, nonqualified withdrawals do not include any withdrawals made in 2023 as a result of the death or disability of the designated beneficiary, regardless of how the funds are used. If you have participated in a New York 529 college savings program, a rollover of some or all its assets, either contributions or earnings, to a qualified Achieving a Better Life Experience (ABLE) program is not considered a nonqualified withdrawal and requires no addition to your federal adjusted gross income in computing New York adjusted gross income. • The withdrawal is used to pay the principal or interest on any qualified education loan [as defined in IRC section 221(d)] of the designated beneficiary or a sibling of the designated beneficiary. Note: Transfers between accounts of family members that are not disbursed in cash or in-kind within New York’s program are not considered distributions and therefore not required to be added back as nonqualified withdrawals. Note: Before you complete this worksheet, you must first compute your Form IT-201, line 30, subtraction for New York’s 529 college savings program for 2023. Line 22 worksheet 1. Total current and prior years’ nonqualified withdrawals from your account(s) 1. _________ 2. Total current and prior years’ contributions to your account(s) 2. _________ 3. Total current year’s subtraction modification (from line 1 of worksheet for line 30) and prior years’ subtraction modifications* 3. _________ 4. Subtract line 3 from line 2 4. _________ 5. Total prior years’ addition modifications* 5. _________ 6. Add lines 4 and 5 6. _________ 7. Subtract line 6 from line 1. This is your current year addition. Enter this amount on Form IT-201, line 22 7. _________ If line 7 is 0 (zero) or less, there is no entry required on Form IT-201, line 22. *Be sure to include all prior years’ addition and subtraction modifications. Keep this worksheet with your copy of your tax return. Line 23: Other additions Use this line to report other additions that are not specifically listed on Form IT-201. Enter on line 23 the amount from Form IT-225, line 9. Submit Form IT-225 with your return. New York subtractions Line 26: Pensions of New York State and local governments and the federal government Did you receive a pension or other distribution from a New York State or local government pension plan or federal government pension plan that was included in your federal adjusted gross income? 11 • • If No, go to line 27. If Yes, enter the amount of any pension you received—or any distributions made to you from a pension plan that represents a return of contributions in a year prior to retirement—as an officer, employee, or beneficiary of an officer or employee of any of the following: o New York State, including State and City University of New York and New York State Education Department employees who belong to the Optional Retirement Program. o Optional Retirement Program members may only subtract that portion attributable to employment with the State or City University of New York or the New York State Education Department. Certain public authorities, including:    Metropolitan Transit Authority (MTA) Police 20-Year Retirement Program; Manhattan and Bronx Surface Transit Operating Authority (MABSTOA); and Long Island Railroad Company. o Local governments within the state (for more details, see Publication 36, General Information for Senior Citizens and Retired Persons). o The United States, its territories, possessions (or political subdivisions thereof), or any agency or instrumentality of the United States (including the military), or the District of Columbia. You may not subtract the following: • Pension payments or return of contributions that were attributable to your employment by an employer other than a New York public employer, such as a private university, and any portion attributable to contributions you made to a supplemental annuity plan which was funded through a salary reduction program. • Periodic distributions from government (IRC section 457) deferred compensation plans. However, these payments and distributions may qualify for the pension and annuity income exclusion described in the instructions for line 29. Nonemployee spouses You may include distributions you received from a New York State or local pension plan or from a federal government pension plan as a nonemployee spouse in accordance with a court-issued qualified domestic relations order (QDRO) that meets the criteria of IRC section 414(p)(1)(A) or in accordance with a domestic relations order (DRO) issued by a New York court. See Publication 36. Line 28: Interest income on U.S. government bonds Did you include interest income from U.S. government bonds or other U.S. government obligations on lines 2, 6, or 11? • If No, go to line 29. • If Yes, enter the amount of interest income you earned from bonds or other obligations of the U.S. government. Dividends you received from a regulated investment company (mutual fund) that invests in obligations of the U.S. government and meet the 50% asset requirement each quarter qualify for this subtraction. The portion of the qualifying dividends that may be subtracted is based upon the portion of the taxable income received by the mutual fund that is derived from federal obligations. Contact the mutual fund for additional information on meeting the 50% asset requirement and computing your allowable subtraction (if any). If you include an amount on line 28 from more than one line on Form IT-201, submit a schedule on a separate sheet of paper showing the breakdown from each line. Do not list the same interest more than once on lines 28 and 31; see the instructions for Form IT-225, subtraction modification numbers S-121 and S-123. Line 29: Pension and annuity income exclusion Did you enter an amount on line 9 or 10 that was not from a New York State or local government pension plan or federal government pension plan? • If No, go to line 30. • If Yes, and you were 59½ before January 1, 2023, enter the qualifying pension and annuity income included in your 2023 federal adjusted gross income, but not more than $20,000. If you became 59½ during 2023, enter only the amount you received after you became 59½, but not more than $20,000. If you received pension and annuity income and are married, or received pension and annuity income as a beneficiary, see Married taxpayers or Beneficiaries. $20,000 limit: You may not take a pension and annuity income exclusion that exceeds $20,000, regardless of the source of the income. 12 Qualifying pension and annuity income includes the following: • periodic payments for services you performed as an employee before you retired • periodic and lump-sum payments from an IRA, but not payments derived from contributions made after you retired • • periodic distributions from government (IRC section 457) deferred compensation plans • periodic payments from an HR-10 (Keogh) plan, but not payments derived from contributions made after you retired • lump-sum payments from an HR-10 (Keogh) plan, but only if federal Form 4972 is not used. Do not include that part of your payment that was derived from contributions made after you retired • periodic distributions of benefits from a cafeteria plan (IRC section 125) or a qualified cash or deferred profit-sharing or stock bonus plan [IRC section 401(k)], but not distributions derived from contributions made after you retired periodic distributions from an annuity contract [IRC section 403(b)] purchased by an employer for an employee and the employer is a corporation, community chest, fund, foundation, or public school Qualifying pension and annuity income does not include: • Distributions you received as a nonemployee spouse in accordance with a court-issued qualified domestic relations order (QDRO) that meets the criteria of IRC section 414(p)(1)(A) or in accordance with a domestic relations order (DRO) issued by a New York court. For additional information, see Publication 36. • Distributions you received as a result of an annuity contract purchased with your own funds from an insurance company or other financial institution. The payments are attributable to premium payments you made using your own funds and are not attributable to personal services you performed. For additional information, see Publication 36. Married taxpayers If you both qualify, you and your spouse can each subtract up to $20,000 of your own pension and annuity income. However, neither of you can claim any unused part of your spouse’s exclusion. Example: Chris and Pat, both age 62, included total pension and annuity income of $45,000 in their federal adjusted gross income on their joint federal tax return. Chris received qualifying pension and annuity payments totaling $30,000 and Pat received qualifying payments totaling $15,000. They are filing a joint New York State resident personal income tax return. Chris may claim the maximum pension and annuity income exclusion of $20,000, and Pat may claim an exclusion of $15,000, for a total pension and annuity income exclusion of $35,000. Beneficiaries If you received a decedent’s pension and annuity income, you may make this subtraction if the decedent would have been entitled to it, had the decedent continued to live, regardless of your age. If the decedent would have become 59½ during 2023, enter only the amount received after the decedent would have become 59½, but not more than $20,000. If any portion of this exclusion was subtracted on the decedent’s personal income tax return, you must first reduce the amount you are eligible to claim by the same amount subtracted on the decedent’s return. The total pension and annuity income exclusion claimed by the decedent and the decedent’s beneficiaries cannot exceed $20,000. If the decedent has more than one beneficiary, the decedent’s $20,000 pension and annuity income exclusion must be allocated among the beneficiaries. Each beneficiary’s share of the $20,000 exclusion is determined by multiplying $20,000 by a fraction whose numerator is the value of the pensions and annuities inherited by the beneficiary, and whose denominator is the total value inherited by all beneficiaries of the decedent’s pensions and annuities. Example: A taxpayer received pension and annuity income totaling $6,000 as a beneficiary of a decedent who was 59½ before January 1, 2023. The decedent’s total pension and annuity income was $24,000, shared equally among four beneficiaries. Each beneficiary is entitled to one-quarter of the decedent’s pension exclusion, or $5,000 ($20,000 multiplied by 1/4). The taxpayer also received a qualifying pension and annuity payment of $14,000 in 2023. The taxpayer is entitled to claim a pension and annuity income exclusion of $19,000 ($14,000 attributable to the taxpayer’s own pension and annuity payment, plus $5,000 received as a beneficiary*). *The total amount of the taxpayer’s pension and annuity income exclusion that can be applied against the taxpayer’s pension and annuity income received as a beneficiary is limited to the taxpayer’s share of the decedent’s pension and annuity income exclusion. Disability income exclusion If you are also claiming the disability income exclusion (Form IT-225, S-124), the total of your pension and annuity income exclusion and disability income exclusion cannot exceed $20,000. 13 Line 30: New York’s 529 college savings program deduction/earnings distributions Account owner During 2023, did you, as an account owner, make contributions to or a withdrawal from one or more tuition savings accounts established under New York’s 529 college savings program? • • If No, go to line 31. • If you, as an account owner, made a withdrawal and part of the withdrawal was included in your federal adjusted gross income, then enter that amount on line 2 of the worksheet below. If you, as an account owner, made contributions, enter the amount up to $5,000 ($10,000 for married taxpayers filing a joint return) on line 1 of the worksheet below. Line 30 worksheet 1. Amount of contributions you made in 2023 to an account established under New York’s 529 college savings program (cannot exceed $5,000 for an individual, head of household, married taxpayers filing separately, or qualifying surviving spouse, or $10,000 for married taxpayers filing a joint return) 1. _________ 2. Amount of Qualified Tuition Program distribution included in your federal adjusted gross income 2. _________ 3. Add lines 1 and 2. Enter here and on Form IT-201, line 30 3. _________ Note: Keep this worksheet for future-year computations of the line 22 worksheet. Beneficiary During 2023, did you, as a beneficiary, receive a withdrawal from one or more tuition savings accounts established under New York’s 529 college savings program? • If No, go to line 31. • If Yes, and you included part of the withdrawal in your federal adjusted gross income (and did not include it as an account owner on line 2 of the worksheet above), then enter that amount on line 30. Line 31: Other subtractions Use this line to report other subtractions that are not specifically listed on Form IT-201. Enter on line 31 the amount from Form IT-225, line 18. Submit Form IT-225 with your return. Line 33: New York adjusted gross income Do not leave line 33 blank. Step 5: Enter your New York standard or New York itemized deduction and dependent exemption amounts Line 34: Standard or itemized deduction You may take either the New York standard deduction or the New York itemized deduction. To determine which deduction to use, follow these steps: 1. 2. 3. 4. To find the standard deduction amount for your filing status, use the New York State standard deduction table below. To compute your New York itemized deduction, use Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions, and its instructions. Compare the Form IT-196, line 49 amount to your New York standard deduction amount from the standard deduction table. For greater tax savings, enter the larger of these amounts on line 34 and mark an X in the appropriate box, Standard or Itemized. Notes: • • If you choose the itemized deduction, you must submit Form IT-196 with your return. • If you paid qualified college tuition expenses, you may choose to claim either a credit or an itemized deduction.* If you are married and filing separate returns (filing status ③), both of you must take the standard deduction unless both of you choose to itemize deductions on your New York returns. 14 *The deduction may offer you a greater tax savings if you itemize deductions on your New York return. Complete Form IT-196 to determine if your allowable New York itemized deduction, including the college tuition deduction, is greater than your standard deduction. See College tuition credit or itemized deduction (search: college). New York State standard deduction table Filing status Standard deduction (enter on line 34) ① Single and you marked item C Yes $3,100 ② Married filing joint return $16,050 ④ Head of household (with qualifying person) $11,200 ① Single and you marked item C No $8,000 ③ Married filing separate return $8,000 ⑤ Qualifying surviving spouse $16,050 Line 36: Dependent exemptions The value of each New York State dependent exemption is $1,000. Enter on line 36 the number of your dependents listed on Form IT-201, item H (and on Form IT-201 - item H continued, if you are claiming more than 7 dependents). Lines 37 and 38: Taxable income Subtract line 36 from line 35. The result is your taxable income. Enter this amount on both line 37 and line 38. If line 36 is more than line 35, leave line 37 and line 38 blank. Step 6: Compute your taxes Line 39 – New York State tax Is line 33 (your New York adjusted gross income) $107,650 or less? • If Yes, find your New York State tax using the 2023 New York State Tax Table (visit www.tax.ny.gov and search: table); or if line 38 is $65,000 or more, use the New York State tax rate schedule. Enter the tax due on line 39. • If No, see Tax computation – New York adjusted gross income of more than $107,650. Line 40: New York State household credit If you marked the Yes box at item C on the front of Form IT-201, you do not qualify for this credit. Continue with line 41. If you marked No, use the appropriate table (1, 2, or 3) and the notes below to determine the amount to enter on line 40. • • • Filing status ① only (Single): Use New York State household credit table 1. Filing status ②, ④, and ⑤: Use New York State household credit table 2. Filing status ③ only (Married filing separate return): Use New York State household credit table 3. New York State household credit table 1—Filing status ① only (Single) If your federal adjusted gross income (see Note 1) is over: but not over enter on Form IT-201, line 40: $ (see Note 2) $5,000 $75 5,000 6,000 60 6,000 7,000 50 7,000 20,000 45 20,000 25,000 40 25,000 28,000 20 28,000 No credit is allowed; do not make an entry on Form IT-201, line 40. 15 New York State household credit table 2—Filing status ②, ④, and ⑤ If your federal adjusted gross income (see Note 1) is: Over but not over And the number of dependents listed on Form IT-201, item H, plus one for you (and one for your spouse if Married filing joint return) is: 1 2 3 4 5 6 7 over 7 (see Note 3) Enter on Form IT-201, line 40: $ (see Note 2) $5,000 $90 105 120 135 150 165 180 15 5,000 6,000 75 90 105 120 135 150 165 15 6,000 7,000 65 80 95 110 125 140 155 15 7,000 20,000 60 75 90 105 120 135 150 15 20,000 22,000 60 70 80 90 100 110 120 10 22,000 25,000 50 60 70 80 90 100 110 10 25,000 28,000 40 45 50 55 60 65 70 5 28,000 32,000 20 25 30 35 40 45 50 5 32,000 No credit is allowed; do not make an entry on Form IT-201, line 40 New York State household credit table 3 (see Note 5)—Filing status ③ only (Married filing separate return) If your federal adjusted gross income (see Note 4) is: Over but not over And the number of dependents (from both returns) listed on Form IT-201, item H (Form IT203, item I), plus one for you and one for your spouse is: 1 2 3 4 5 6 7 over 7 (see Note 3) Enter on Form IT-201, line 40: $ (see Note 2) $5,000 $45 53 60 68 75 83 90 8 5,000 6,000 38 45 53 60 68 75 83 8 6,000 7,000 33 40 48 55 63 70 78 8 7,000 20,000 30 38 45 53 60 68 75 8 20,000 22,000 30 35 40 45 50 55 60 5 22,000 25,000 25 30 35 40 45 50 55 5 25,000 28,000 20 23 25 28 30 33 35 3 28,000 32,000 10 13 15 18 20 23 25 3 32,000 No credit is allowed; do not make an entry on Form IT-201, line 40 Use these notes for New York State household credit tables 1 through 3 Note 1 For most taxpayers, federal adjusted gross income is the amount from Form IT-201, line 19. However, if on Form IT-201 you entered special condition code A6 (for Build America Bond interest), your federal adjusted gross income is the line 19 amount minus any Build America Bond interest that was included in the line 19 amount. Note 2 This amount could be 0 or a negative amount. Note 3 For each individual over 7, add the amount in this column to the column 7 amount. 16 Note 4 For most taxpayers, federal adjusted gross income is the amount from Form IT-201, line 19 (or Form IT-203, line 19, Federal amount column). However, if on your New York State return(s) you or your spouse entered special condition code A6 (for Build America Bond interest), federal adjusted gross income is the line 19 amount minus any Build America Bond interest that was included in the line 19 amount. If your spouse was not required to file a New York State return, use your spouse’s federal adjusted gross income as reported on their federal return (minus any Build America Bond interest included in that amount). Note 5 The credit amounts have been rounded. Line 41: Resident credit Did you have income from sources outside New York State and pay income tax to another state, a local government of another state, the District of Columbia, or to a province of Canada? • If No, go to line 42. • If Yes, complete Form IT-112-R, New York State Resident Credit, and, if applicable, Form IT-112-C, New York State Resident Credit for Taxes Paid to a Province of Canada. Enter the total amount of resident credit on line 41 and submit either form or both forms with your return. Line 42: Other New York State nonrefundable credits If you are claiming any nonrefundable credits, complete the appropriate credit forms and Form IT-201-ATT. Transfer the total amount of nonrefundable credits to line 42. You must submit the completed credit forms and Form IT-201-ATT with your return. Line 45: Net other New York State taxes If you are subject to any other taxes, complete the appropriate forms and Part 2 of Form IT-201-ATT. Transfer the total amount from Form IT-201-ATT, line 30 Net other New York State taxes, to line 45. You must submit the completed forms and Form IT-201-ATT with your return. Line 47: New York City taxable income (NYC full-year residents only; part-year residents, see line 50) Did you contribute to the New York Charitable Gifts Trust Fund in one or more of the following accounts: • Health Charitable Account; or • Elementary and Secondary Education Account; and did you claim an itemized deduction for that contribution on Form IT-196? • If No, enter the line 38 amount on line 47. • If Yes, complete the worksheet below. Line 47 worksheet 1. New York adjusted gross income (Form IT-201, line 33) 1. _________ 2. Amount of contribution(s) to Charitable Gifts Trust Fund accounts 2. _________ 3. New York City adjusted gross income, add lines 1 and 2 3. _________ 4. Enter your itemized deduction amount (Form IT-201, line 34) 4. _________ 5. Subtract line 4 from line 3 5. _________ 6. Dependent exemptions (Form IT-201, line 36) 6. _________ 7. New York City taxable income Subtract line 6 from line 5. Enter here and on Form IT-201, line 47 7. _________ Line 47a: New York City resident tax (NYC full-year residents only; part-year residents, see line 50) Is line 47 (your New York City taxable income) less than $65,000? • If Yes, find your New York City resident tax using the 2023 New York City Tax Table. Enter the tax on line 47a. • If No, find your New York City resident tax using the New York City tax rate schedule. Enter the tax on line 47a. 17 Joint returns If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2023, do not enter an amount here. See the instructions for line 51. Line 48: New York City household credit (NYC residents only) If you marked the Yes box at item C on the front of Form IT-201, you do not qualify for this credit and should go to line 49. If you marked No, use the appropriate table (4, 5, or 6) and accompanying notes to determine the amount to enter on line 48. Joint returns If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2023, do not enter an amount here. See the instructions for line 51. • • • Filing status ① only (Single): Use New York City household credit table 4. Filing status ②, ④, and ⑤: Use New York City household credit table 5. Filing status ③ only (Married filing separate return): Use New York City household credit table 6. New York City household credit table 4—Filing status ① only (Single) If your federal adjusted gross income (see Note 1) is: Over but not over enter on Form IT-201, line 48: $ (see Note 2) $10,000 $15 10,000 12,500 10 12,500 No credit is allowed; do not make an entry on Form IT-201, line 48. New York City household credit table 5—Filing status ②, ④, and ⑤ If your federal adjusted gross income (see Note 1) is: Over but not over And the number of dependents listed on Form IT-201, item H, plus one for you (and one for your spouse if Married filing joint return) is: 1 2 3 4 5 6 7 over 7 (see Note 3) Enter on Form IT-201, line 48: $ (see Note 2) $15,000 $30 60 90 120 150 180 210 30 15,000 17,500 25 50 75 100 125 150 175 25 17,500 20,000 15 30 45 60 75 90 105 15 20,000 22,500 10 20 30 40 50 60 70 10 22,500 No credit is allowed; do not make an entry on Form IT-201, line 48 18 New York City household credit table 6 (see Note 5)—Filing status ③ only (Married filing separate return) If your federal adjusted gross income (see Note 4) is: but not over Over And the number of dependents (from both returns) listed on Form IT-201, item H (Form IT-203, item I) plus one for you and one for your spouse is: 1 2 3 4 5 6 7 over 7 (see Note 3) Enter on Form IT-201, line 48: $ (see Note 2) $15,000 $15 30 45 60 75 90 105 15 15,000 17,500 13 25 38 50 63 75 88 13 17,500 20,000 8 15 23 30 38 45 53 8 20,000 22,500 5 10 15 20 25 30 35 5 22,500 No credit is allowed; do not make an entry on Form IT-201, line 48 Use these notes for New York City household credit tables 4 through 6 Note 1 For most taxpayers, federal adjusted gross income is the amount from Form IT-201, line 19. However, if on Form IT-201 you entered special condition code A6 (for Build America Bond interest), your federal adjusted gross income is the line 19 amount minus any Build America Bond interest that was included in the line 19 amount. Note 2 This amount could be 0 or a negative amount. Note 3 For each individual over 7, add the amount in this column to the column 7 amount. Note 4 For most taxpayers, federal adjusted gross income is the amount from Form IT-201, line 19 (or Form IT-203, line 19, Federal amount column). However, if on your New York State return(s) you or your spouse entered special condition code A6 (for Build America Bond interest), federal adjusted gross income is the line 19 amount minus any Build America Bond interest that was included in the line 19 amount. If your spouse was not required to file a New York State return, use your spouse’s federal adjusted gross income as reported on their federal return (minus any Build America Bond interest included in that amount). Note 5 The credit amounts have been rounded (see Entering whole dollar amounts). Line 50: Part-year New York City resident tax If you were a New York City resident for only part of 2023, complete Form IT-360.1, Change of City Resident Status. Enter the tax amount on line 50 and submit Form IT-360.1 with your return. For more information see Form IT-360.1-I, Instructions for Form IT-360.1. Line 51: Other New York City taxes Enter the total amount of other New York City taxes from Form IT-201-ATT, Part 3, line 34. Joint returns If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2023, compute on a separate sheet of paper the New York City resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the New York City household credit (if applicable). The spouse that was a part-year New York City resident in 2023 should: 1. Compute their part-year New York City resident tax on Form IT-360.1. 2. Transfer the combined tax amounts of both spouses from your separate sheet and your spouse’s Form IT-360.1 to line 51. 3. Write the name and Social Security number of the New York City resident and Taxable income of New York City resident on that paper. 4. Submit it with your return. If one spouse was a resident of New York City and the other a nonresident for all of 2023, compute on a separate sheet of paper the New York City resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the New York City household credit (if applicable). Transfer the amount from your separate sheet to line 51. Be sure to write the name and Social Security number of the city resident and Taxable income of New York City resident on that paper. Submit it with your return. 19 If you are self-employed and carry on a trade, business, or profession in New York City, you may also be required to file New York City’s Form NYC-202, Unincorporated Business Tax Return for Individuals and Single-Member LLCs, or Form NYC202S, Unincorporated Business Tax Return for Individuals. Since New York State does not administer the New York City unincorporated business tax, do not file your Form NYC-202 or NYC-202S with your state return. Line 53: New York City nonrefundable credits Can you claim the New York City unincorporated business tax (UBT) credit, the New York City accumulation distribution credit, or the part-year resident nonrefundable New York City child and dependent care credit? (See New York City credits) • If No, go to line 54. • If Yes, complete Section C of Form IT-201-ATT and enter the amount from Form IT-201-ATT, line 10, on line 53. Lines 54a through 54e: Metropolitan Commuter Transportation Mobility Tax (MCTMT) The metropolitan commuter transportation mobility tax (MCTMT) is imposed on self-employed individuals with net earnings from self-employment allocated to Metropolitan Commuter Transportation District (MCTD). For purposes of the MCTMT, the MCTD is divided into two zones. • • Zone 1 includes the counties of: o o o o o Bronx Kings (Brooklyn) New York (Manhattan) Queens Richmond (Staten Island) Zone 2 includes the counties of: o o o o o o o Dutchess Nassau Orange Putnam Rockland Suffolk Westchester If an individual’s net earnings from self-employment allocated to either zone exceed $50,000 for the taxable year, then you are subject to the MCTMT. The $
Extracted from PDF file 2023-new-york-form-201-i.pdf, last modified December 2023

More about the New York Form 201-I Individual Income Tax TY 2023

If you are a resident of New York you need to file Form 201. This instruction booklet will help you to fill out and file form 201.

We last updated the Individual Income Tax Instructions in January 2024, so this is the latest version of Form 201-I, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 201-I directly from TaxFormFinder. You can print other New York tax forms here.


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Related New York Individual Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the New York Form 201-I.

Form Code Form Name
Form IT-201-I Individual Income Tax Return Instructions

Download all NY tax forms View all 272 New York Income Tax Forms


Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form 201-I from the Department of Taxation and Finance in January 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of New York Form 201-I

We have a total of nine past-year versions of Form 201-I in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 201-I

Instructions for Form IT-201, Full-Year Resident Income Tax Return, New York State • New York City • Yonkers • MCTMT (including instructions for Forms

2022 Form 201-I

Instructions for Form IT-201, Full-Year Resident Income Tax Return, New York State • New York City • Yonkers • MCTMT, (including instructions for Form

2021 Form 201-I

Instructions for Form IT-201 Full-Year Resident Income Tax Return Tax Year 2021

2020 Form 201-I

Instructions for Form IT-201 Full-Year Resident Income Tax Return Tax Year 2020

2019 Form 201-I

Form IT-201-I:2019:Instructions for Form IT-201 Full-year Resident Income Tax Return:it201i

2018 Form 201-I

Form IT-201-I:2018:Instructions for Form IT-201 Full-year Resident Income Tax Return:it201i

2017 Form 201-I

Form IT-201-I:2017:Instructions for Form IT-201 Full-Year Resident Income Tax Return:it201i

2016 Form 201-I

Form IT-201-I:2016:Instructions for Form IT-201 Full-Year Resident Income Tax Return:it201i

2015 Form 201-I

Form IT-201-I:2015:Instructions for Form IT-201 Full-Year Resident Income Tax Return:it201i


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