New York Amended Nonresident and Part-Year Resident Income Tax Return
Extracted from PDF file 2025-new-york-form-it-203-x.pdf, last modified December 2007Amended Nonresident and Part-Year Resident Income Tax Return
Department of Taxation and Finance Amended Nonresident and Part-Year Resident Income Tax Return New York State • New York City • Yonkers • MCTMT and ending ............ Your last name (for a joint return, enter spouse’s name on line below) Your date of birth (mmddyyyy) Spouse’s first name and middle initial Spouse’s last name Spouse’s date of birth (mmddyyyy) Mailing address (number and street or PO Box) Apartment number City, village, or post office State ZIP code Taxpayer’s permanent home address (no. and street or rural route) State ZIP code Apartment no. City, village, or post office Country (mark an X in one box): Your Social Security number Spouse’s Social Security number New York State county of residence School district name Country Decedent information A Filing status 25 For the year January 1, 2025, through December 31, 2025, or fiscal year beginning ............ For help completing your amended return, see Form IT-203-X-I, Instructions for Form IT-203-X. Your first name and middle initial IT-203-X School district code number Taxpayer’s date of death Spouse’s date of death E New York City part-year residents only (this includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island) (enter both spouses’ Social Security numbers above) (1) Number of months you lived in NYC in 2025 .................. Married filing separate return (2) Number of months your spouse lived in NYC in 2025 ................................................................. Single Married filing joint return (enter both spouses’ Social Security numbers above) Head of household (with qualifying person) Qualifying surviving spouse F Enter your 2‑character special condition codes if applicable (see instructions) ........................ G New York State part-year residents Enter the date you moved into or out of NYS (mmddyyyy) ................................... On the last day of the tax year (mark an X in one box): 1) Lived in NYS .............................................................................. B Did you itemize your deductions on your 2025 federal income tax return? ............ Yes No C Can you be claimed as a dependent on another taxpayer’s federal return? ........... Yes No 2) Lived outside NYS; received income from NYS sources during nonresident period .................................... No 3) Lived outside NYS; received no income from NYS sources during nonresident period .................................... No H Did you or your spouse maintain living quarters in NYS in 2025?............................. Yes (if Yes, complete Form IT-203-B) D1 Did you file an amended federal return? (see instructions) .................................. Yes D2 (1) Did you or your spouse maintain living quarters in Yonkers for any part of 2025?.................................................... Yes If Yes: No (2) Number of months you lived in Yonkers in 2025 ........ (3) Number of months your spouse lived in Yonkers in 2025 ........................................................................ If No: (4) Did you or your spouse work in Yonkers while not living in Yonkers for any part of 2025?... Yes No I Dependent information First name and middle initial Last name Relationship If more than 6 dependents, mark an X in the box. 363001250094 For office use only Social Security number Date of birth (mmddyyyy) Page 2 of 6 IT-203-X (2025) Enter your Social Security number Federal amount Federal income and adjustments New York State amount Whole dollars only Whole dollars only 1 Wages, salaries, tips, etc. ............................................... 1 2 Taxable interest income .................................................. 2 3 Ordinary dividends .......................................................... 3 4 Taxable refunds, credits, or offsets of state and local income taxes (also enter on line 24) ............................... 4 5 Alimony received ............................................................. 5 6 Business income or loss (submit a copy of federal Sch. C, Form 1040) 6 7 Capital gain or loss (if required, submit a copy of federal Sch. D, Form 1040). 7 8 Other gains or losses (submit a copy of federal Form 4797) . 8 9 Taxable amount of IRA distributions. Beneficiaries: mark X in box 9 10 Taxable amount of pensions/annuities. Beneficiaries: mark X in box 10 11 Rental real estate, royalties, partnerships, S corporations, trusts, etc. (submit a copy of federal Schedule E, Form 1040) 11 12 Rental real estate included .00 in line 11 (federal amount) 12 .00 1 .00 2 .00 3 .00 .00 .00 .00 4 .00 5 .00 6 .00 7 .00 8 .00 9 .00 10 .00 .00 .00 .00 .00 .00 .00 .00 .00 13 14 15 16 17 18 13 14 15 16 17 .00 13 .00 14 .00 15 .00 16 .00 17 .00 .00 .00 .00 .00 18 19 .00 18 .00 19 .00 .00 20 21 22 23 .00 20 .00 21 .00 22 .00 23 .00 .00 .00 .00 .00 24 .00 .00 25 .00 26 .00 27 .00 28 .00 29 .00 30 .00 31 .00 .00 .00 .00 .00 .00 .00 32 .00 Farm income or loss (submit a copy of federal Sch. F, Form 1040) Unemployment compensation......................................... Taxable amount of Social Security benefits (also enter on line 26). Other income Identify: Add lines 1 through 11 and 13 through 16 ................... Total federal adjustments to income Identify: 19 Federal adjusted gross income (subtract line 18 from line 17) 11 New York additions 20 Interest income on state and local bonds and obligations (but not those of New York State or its localities) ................ 21 Public employee 414(h) retirement contributions ............ 22 Other (Form IT-225, line 9).................................................. 23 Add lines 19 through 22 .................................................. New York subtractions 24 Taxable refunds, credits, or offsets of state and local income taxes (from line 4) ..................................... 24 25 Pensions of NYS and local governments and the federal government...................................................... 25 26 Taxable amount of Social Security benefits (from line 15) . 26 27 Interest income on U.S. government bonds .................... 27 28 Pension and annuity income exclusion ........................... 28 29 Other (Form IT-225, line 18) ............................................... 29 30 Add lines 24 through 29 .................................................. 30 31 New York adjusted gross income (subtract line 30 from line 23) 31 32 Enter the amount from line 31, Federal amount column 363002250094 Names as shown on page 1 Your Social Security number IT-203-X (2025) Page 3 of 6 Standard deduction or itemized deduction 33 Enter your standard deduction (from table below) or your itemized deduction (from Form IT-196). Mark an X in the appropriate box: Standard - or - Itemized ................... 33 .00 34 Subtract line 33 from line 32 (if line 33 is more than line 32, enter 0) ................................................ 34 35 Dependent exemption amount (multiply the number of dependents listed in item I by 1,000) .............. 35 .00 .00 36 New York taxable income (subtract line 35 from line 34) ............................................................... 36 .00 New York State standard deduction table Filing status (from page 1) Standard deduction (enter on line 33 above) Single and you marked item C Yes ................ $ 3,100 Single and you marked item C No ................... 8,000 Married filing joint return.......... 16,050 Married filing separate return....................................... 8,000 Head of household (with qualifying person) ........... 11,200 Qualifying surviving spouse...... 16,050 (continued) 363003250094 Page 4 of 6 IT-203-X (2025) Enter your Social Security number Tax calculation, credits, and other taxes 37 38 39 40 41 42 43 .00 .00 .00 .00 .00 .00 .00 44 Base tax (subtract line 43 from line 42; if line 43 is more than line 42, enter 0) ...................................... 44 .00 45 Income New York State amount from line 31 Federal amount from line 31 percentage .00 ÷ .00 = 46 Allocated New York State tax (multiply line 44 by the decimal on line 45) ......................................... 47 New York State nonrefundable credits (Form IT-203-ATT, line 8) ................................................... 48 Subtract line 47 from line 46 (if line 47 is more than line 46, enter 0) ................................................ 49 Net other New York State taxes (Form IT-203-ATT, line 33) ............................................................ 50 Total New York State taxes (add lines 48 and 49) ........................................................................ 46 47 48 49 50 .00 .00 .00 .00 .00 51 Part-year New York City resident tax (Form IT-360.1) ....... 51 .00 52 Part-year resident nonrefundable New York City child and dependent care credit .................................. 52 .00 52a Subtract line 52 from 51 .................................................. 52a .00 52b MCTMT net earnings base for Zone 1.... 52b .00 52c MCTMT net earnings base for Zone 2.... 52c .00 52d MCTMT for Zone 1............................................................ 52d .00 52e MCTMT for Zone 2 ........................................................... 52e .00 52f Total MCTMT (add lines 52d and 52e).................................. 52f .00 53 Yonkers nonresident earnings tax (Form Y-203) ............... 53 .00 54 Part-year Yonkers resident income tax surcharge (Form IT-360.1) .............................................................. 54 .00 55 Total New York City and Yonkers taxes / surcharges and MCTMT (add lines 52a and 52f through 54) 55 .00 56 Sales or use tax as reported on your original return (See instructions. Do not leave line 56 blank.) 56 .00 57 Voluntary contributions as reported on your original return (or as adjusted by the Tax Department; see instructions) ................................................................................................ 57 .00 37 38 39 40 41 42 43 New York taxable income (from line 36 on page 3)....................................................................... New York State tax on line 37 amount ........................................................................................ New York State household credit ................................................................................................ Subtract line 39 from line 38 (if line 39 is more than line 38, enter 0)................................................. New York State child and dependent care credit......................................................................... Subtract line 41 from line 40 (if line 41 is more than line 40, enter 0)................................................. New York State earned income credit ........................................................................ Round result to 4 decimal places 45 New York City and Yonkers taxes, credits, and surcharges, and MCTMT 58 Total New York State, New York City, Yonkers, and sales or use taxes, MCTMT, and voluntary contributions (add lines 50, 55, 56, and 57) ...................................................... 58 363004250094 .00 Names as shown on page 1 IT-203-X (2025) Page 5 of 6 Enter your Social Security number .00 59 Enter amount from line 58............................................................................................................ 59 Payments and refundable credits .00 .00 .00 .00 .00 .00 .00 .00 60 Part-year NYC school tax credit (fixed amount) (also complete E on front) 60 60a NYC school tax credit (rate reduction amount) ..................... 60a 60b NYC income tax elimination credit .......................................... 60b 61 Other refundable credits (Form IT-203-ATT, line 17) ............. 61 62 Total New York State tax withheld .................................... 62 63 Total New York City tax withheld ...................................... 63 64 Total Yonkers tax withheld ................................................ 64 65 Total estimated tax payments and amount paid with Form IT-370. 65 66 Amount paid with original return, plus additional tax paid after original return was filed (see instructions) ................ 66 You must submit all required forms. Failure to do so will result in an adjustment to your return. See Important information in the instructions. .00 67 Total payments and refundable credits (add lines 60 through 66) 67 68 Overpayment, if any, as shown on original return or previously adjusted by NY State (see instr.) 68 .00 .00 68a Amount from original Form IT-203, line 69 (see instr.) ..... 68a .00 69 Subtract line 68 from line 67 ....................................................................................................... 69 .00 Your refund 70 If line 69 is more than line 59, subtract line 59 from line 69 and indicate how you want your refund direct paper Mark one refund choice: deposit (fill in lines 72 - or - check....................................... 70 .00 through 72c) Amount you owe .00 71 If line 69 is less than line 59, subtract line 69 from line 59 (see instructions) ............................... 71 To pay by electronic funds withdrawal, mark an X in the box you must complete Form IT-201-V and mail it with your return. and fill in lines 72 through 72d. If you pay by check or money order Account information 72 Account information for direct deposit or electronic funds withdrawal (see instructions) If the funds for your payment (or refund) would come from (or go to) an account outside the U.S., mark an X in this box (see instr.) ... 72a Account type: 72b Routing number 72c Account number Personal checking - or - Personal savings - or - Business checking - or - 72d Electronic funds withdrawal (see instructions) ................ Date Amount Business savings .00 Additional information 73 Original return filed as (mark an X in one box) 73a Nonresident ......................... 73b Part-year resident ........................... 74 Amended return filed as (mark an X in one box) 74a Nonresident ......................... 363005250094 74b Part-year resident ........................... 73c Resident ......................... Page 6 of 6 IT-203-X (2025) Enter your Social Security number 75 Reasons for amending your return (mark an X in all applicable boxes; see instructions) 75a Federal audit change (complete lines 76 through 83 below) .................................................. 75b Military ............................................. 75d Treaties/visa .................................... 75e Tax shelter transaction ..................... 75c Court ruling ..................................... 75g Worthless stock/securities ............... 75f Wages allocation ............................ 75h Workers’ compensation .................. 75j Credit claim ..................................... 75i Claim of right .................................. 75k Protective claim (see instructions) ..... 75l Net operating loss (see instructions). Mark an X in the box ..... and enter the year of the loss ...... 75m Report Social Security number (SSN) Prior identification number Date SSN was issued 75n Other. Mark an X in the box .... and explain: 75o To report adjustments to partnership or S corporation income, gain, loss or deduction, provide the following information: Partnership S corporation Identifying number Name of partnership or S corporation Principal business activity Address of partnership or S corporation If you marked an X in box 75a above, you must complete lines 76 through 83 below. All others may skip lines 76 through 83 and go directly to the Third-party designee question. You must sign your amended return below. 76 Enter the date (mmddyyyy) of the final federal determination..... 77 Do you concede the federal audit changes? (If No, explain below.).........Yes No (Explain) 78 List federal changes 78a 78b 78c 78d 78e Whole dollars only .00 .00 .00 .00 .00 78a 78b 78c 78d 78e .00 .00 .00 79 Net federal changes (increase or decrease) ............................................................................ 79 80 Federal taxable income (mark an X in one box)........ Per return Previously adjusted 80 81 Corrected federal taxable income ............................................................................................ 81 82 Federal credits disallowed ......... Earned income credit Child care credit 83 Federal penalties assessed 83a Fraud .............................................. Third-party designee? Yes No ▼ Paid Amount disallowed Amount disallowed 83b Negligence ......................... Print designee’s name 83c Other (explain below) ........................... Designee’s phone number Personal identification number (PIN) ( ) Email: preparer must complete ▼ Preparer’s NYTPRIN (see instructions) Preparer’s signature NYTPRIN excl. code Preparer’s printed name ▼ Taxpayers must sign here Firm’s name (or yours, if self-employed) Preparer’s PTIN or SSN Your occupation Address Employer identification number Spouse’s signature and occupation (if joint return) Date Date Email: Email: See instructions for where to mail your return. 363006250094 ▼ Your signature Daytime phone number ( )
Form IT-203-X Amended Nonresident and Part-Year Resident Income Tax Return Tax Year 2025
More about the New York Form IT-203-X Individual Income Tax Nonresident TY 2025
Form IT-203-X requires you to list multiple forms of income, such as wages, interest, or alimony
.
We last updated the Amended Nonresident and Part-Year Resident Income Tax Return in January 2026, so this is the latest version of Form IT-203-X, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form IT-203-X directly from TaxFormFinder. You can print other New York tax forms here.
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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 IT-203-X.
| Form Code | Form Name |
|---|---|
| Form IT-203 | Nonresident Income Tax Return |
| Form IT-203-D | Nonresident and Part-Year Resident Itemized Deduction Schedule |
| Form IT-203-A | Nonresident Business Allocation Schedule, Description of Form IT-203-A |
| Form IT-203-C | Nonresident or Part-Year Resident Spouse's Certification, Description of Form IT-203-C |
| Form IT-203-F | Multi-Year Allocation Form |
| Form IT-203-ATT | Other Tax Credits and Taxes |
| Form IT-203-B | Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet |
| Form IT-203-GR | Group Return for Nonresident Partners. |
| Form IT-203-GR-ATT-A | Schedule A - New York State Group Return for Nonresident Partners |
| Form IT-203-GR-ATT-B | Schedule B - Yonkers Group Return for Nonresident Partners |
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 IT-203-X from the Department of Taxation and Finance in January 2026.
Form IT-203-X is a New York Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
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 IT-203-X
We have a total of twelve past-year versions of Form IT-203-X in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form IT-203-X Amended Nonresident and Part-Year Resident Income Tax Return Tax Year 2025
This form is not yet available for the 2024 tax year
This form is not yet available for the 2023 tax year
Form IT-203-X Amended Nonresident and Part-Year Resident Income Tax Return Tax Year 2022
Form IT-203-X Amended Nonresident and Part-Year Resident Income Tax Return Tax Year 2021
Form IT-203-X Amended Nonresident and Part-Year Resident Income Tax Return Tax Year 2020
Form IT-203-X:2019:Amended Nonresident and Part-Year Resident Income Tax Return:it203x
Form IT-203-X:2018:Amended Nonresident and Part-Year Resident Income Tax Return:it203x
Form IT-203-X:2017:Amended Nonresident and Part-Year Resident Income Tax Return:IT203X
Form IT-203-X:2016:Amended Nonresident and Part-Year Resident Income Tax Return:IT203X
Form IT-203-X:2015:Amended Nonresident and Part-Year Resident Income Tax Return:IT203X
Form IT-203-X:2014:Amended Nonresident and Part-Year Resident Income Tax Return:IT203X
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