New York IT-201-ATT, Other Tax Credits and Taxes, is an attachment used with Form IT-201 when a New York resident taxpayer needs to report certain credits or additional taxes that do not fit directly on the main resident income tax return. This form is used to list New York State nonrefundable credits, New York State carryover credits, New York City nonrefundable credits, refundable credits for New York State, New York City, Yonkers, and MCTMT, and certain additional New York State or New York City taxes. It helps support amounts that flow to Form IT-201, including other New York State nonrefundable credits on Line 42, other New York City nonrefundable credits on Line 53, other refundable credits on Line 71, net other New York State taxes on Line 45, and other New York City taxes on Line 51. Taxpayers usually complete this form when they are claiming credits such as the accumulation distribution credit, long-term care insurance credit, investment credit, solar energy system equipment credit, farmers’ school tax credit, claim of right credits, or when they owe other taxes such as lump-sum distribution taxes. In simple terms, Form IT-201-ATT gives extra detail for special credit and tax items that affect the final New York resident tax result.
How To File New York IT-201-ATT Form
Submit Form IT-201-ATT with your New York Form IT-201. This form is not filed by itself. It is an attachment that supports specific lines on the main resident return.
Complete only the sections that apply to your credits or taxes. If you claim a credit that requires a code, enter the correct credit code and amount in the matching code and amount boxes. If a credit or tax requires another form, computation, or schedule, prepare and attach that support with your return.
Use whole dollars only. Do not enter cents. Review all totals before filing because several lines transfer directly to Form IT-201.
How To Complete New York IT-201-ATT Form
Top Information Section
Name(s) As Shown On Your Form IT-201: Enter your name exactly as it appears on your New York resident income tax return. If you are filing jointly, enter both names in the same order used on Form IT-201.
Your Social Security Number: Enter the Social Security number of the taxpayer listed first on Form IT-201.
Question A: Mark Yes or No to answer whether you, or an entity of which you are an owner, have been convicted of offenses involving bribery of public servants, corrupting the government, or defrauding the government under the listed New York Penal Law provisions.
Part 1, Other New York State, New York City, And Yonkers Tax Credits
Part 1 is used to report nonrefundable and refundable credits that may reduce tax or increase the refundable credit amount on Form IT-201.
Section A, New York State Nonrefundable, Non-Carryover Credits Used
Use Section A for New York State credits that reduce tax but do not carry forward to a later year.
Line 1: Enter the accumulation distribution credit. Submit the required computation with your return.
Line 2a: If you are claiming another New York State nonrefundable, non-carryover credit, enter the correct credit code and the amount for the first credit.
Line 2b: Enter the code and amount for a second New York State nonrefundable, non-carryover credit, if applicable.
Line 2: Add the amounts from Lines 2a and 2b. Enter the total other nonrefundable, non-carryover credits here.
Section B, New York State Nonrefundable, Carryover Credits Used
Use Section B for New York State nonrefundable credits that may have carryover rules.
Line 3: Enter the long-term care insurance credit amount.
Line 4: Enter the investment credit amount.
Line 5: Enter the solar energy system equipment credit amount.
Line 6a: Enter the code and amount for the first other nonrefundable, carryover credit.
Line 6b: Enter the code and amount for the second other nonrefundable, carryover credit.
Line 6c: Enter the code and amount for the third other nonrefundable, carryover credit.
Line 6d: Enter the code and amount for the fourth other nonrefundable, carryover credit.
Line 6e: Enter the code and amount for the fifth other nonrefundable, carryover credit.
Line 6f: Enter the code and amount for the sixth other nonrefundable, carryover credit.
Line 6g: Enter the code and amount for the seventh other nonrefundable, carryover credit.
Line 6h: Enter the code and amount for the eighth other nonrefundable, carryover credit.
Line 6i: Enter the code and amount for the ninth other nonrefundable, carryover credit.
Line 6j: Enter the code and amount for the tenth other nonrefundable, carryover credit.
Line 6k: Enter the code and amount for the eleventh other nonrefundable, carryover credit.
Line 6l: Enter the code and amount for the twelfth other nonrefundable, carryover credit.
Line 6m: Enter the code and amount for the thirteenth other nonrefundable, carryover credit.
Line 6n: Enter the code and amount for the fourteenth other nonrefundable, carryover credit.
Line 6: Add Lines 6a through 6n. Enter the total other nonrefundable, carryover credits here.
Line 7: Add Lines 1 through 6. Enter the total New York State nonrefundable credits used here and also enter this amount on Form IT-201, Line 42.
Section C, New York City Nonrefundable, Non-Carryover Credits Used
Use Section C for New York City credits that reduce New York City tax but are not refundable and do not carry over.
Line 8: Enter the New York City resident unincorporated business tax credit.
Line 8a: This line is intentionally left blank. Do not enter an amount.
Line 9: Enter the New York City accumulation distribution credit. Submit the required computation with your return.
Line 9a: Enter the part-year resident nonrefundable New York City child and dependent care credit, if applicable.
Line 10: Add Lines 8, 9, and 9a. Enter the total other New York City nonrefundable credits used here and also enter this amount on Form IT-201, Line 53.
Section D, New York State, New York City, Yonkers, And MCTMT Refundable Credits
Use Section D to report refundable credits that may increase your refund or reduce the amount you owe.
Line 11: Enter the farmers’ school tax credit.
Line 12a: Enter the code and amount for the first other refundable credit.
Line 12b: Enter the code and amount for the second other refundable credit.
Line 12c: Enter the code and amount for the third other refundable credit.
Line 12d: Enter the code and amount for the fourth other refundable credit.
Line 12e: Enter the code and amount for the fifth other refundable credit.
Line 12f: Enter the code and amount for the sixth other refundable credit.
Line 12g: Enter the code and amount for the seventh other refundable credit.
Line 12h: Enter the code and amount for the eighth other refundable credit.
Line 12i: Enter the code and amount for the ninth other refundable credit.
Line 12j: Enter the code and amount for the tenth other refundable credit.
Line 12k: Enter the code and amount for the eleventh other refundable credit.
Line 12l: Enter the code and amount for the twelfth other refundable credit.
Line 12: Add Lines 12a through 12l. Enter the total other refundable credits here.
Line 13: Add Lines 11 and 12. Enter the total here.
Part 1, Section D Continued
This continuation section adds claim of right credits to the refundable credit total.
Line 14: Enter the amount from Line 13 on the front page.
Line 15: Enter the New York State claim of right credit.
Line 16: Enter the New York City claim of right credit.
Line 17: Enter the Yonkers claim of right credit.
Line 17a: Enter the MCTMT claim of right credit.
Line 18: Add Lines 14 through 17a. Enter the total New York State, New York City, Yonkers, and MCTMT other refundable credits here and also enter this amount on Form IT-201, Line 71.
Part 2, Other New York State Taxes
Complete Part 2 only if you are subject to other New York State taxes. Submit all forms that apply to the taxes reported in this part.
Line 19: Enter the New York State tax on the capital gain portion of lump-sum distributions from Form IT-230.
Line 20a: Enter the code and amount for the first other New York State tax.
Line 20b: Enter the code and amount for the second other New York State tax.
Line 20c: Enter the code and amount for the third other New York State tax.
Line 20d: Enter the code and amount for the fourth other New York State tax.
Line 20e: Enter the code and amount for the fifth other New York State tax.
Line 20f: Enter the code and amount for the sixth other New York State tax.
Line 20g: Enter the code and amount for the seventh other New York State tax.
Line 20h: Enter the code and amount for the eighth other New York State tax.
Line 20i: Enter the code and amount for the ninth other New York State tax.
Line 20j: Enter the code and amount for the tenth other New York State tax.
Line 20k: Enter the code and amount for the eleventh other New York State tax.
Line 20l: Enter the code and amount for the twelfth other New York State tax.
Line 20: Add Lines 20a through 20l. Enter the total other New York State taxes here.
Line 21: Add Lines 19 and 20. Enter the result here.
Line 22: Enter the amount required by the Line 22 instructions for the applicable tax calculation.
Line 23: Enter the amount from Form IT-201, Line 39.
Line 24: Subtract Line 23 from Line 22. If Line 23 is more than Line 22, leave this line blank.
Line 25: Subtract Line 24 from Line 21. If Line 24 is more than Line 21, leave this line blank.
Line 26: Enter the New York State separate tax on lump-sum distributions from Form IT-230.
Line 27: Enter the resident credit against the separate tax on lump-sum distributions.
Line 28: Subtract Line 27 from Line 26. Enter the result here.
Line 29: This line is intentionally left blank. Do not enter an amount.
Line 30: Add Lines 25 and 28. Enter the net other New York State taxes here and also enter this amount on Form IT-201, Line 45.
Part 3, Other New York City Taxes
Complete Part 3 if you owe other New York City taxes. Submit all applicable forms with your return.
Line 31: This line is intentionally left blank. Do not enter an amount.
Line 32: Enter the New York City resident separate tax on lump-sum distributions from Form IT-230.
Line 33: Enter the New York City tax on the capital gain portion of lump-sum distributions from Form IT-230.
Line 34: Add Lines 32 and 33. Enter the total other New York City taxes here and also enter this amount on Form IT-201, Line 51.
Final Review Before Filing
Before submitting Form IT-201-ATT, review every credit code, tax code, and amount. Make sure the taxpayer name and Social Security number match Form IT-201. Check that required computations and supporting forms are attached when needed. Confirm that Line 7 transfers to Form IT-201, Line 42, Line 10 transfers to Form IT-201, Line 53, Line 18 transfers to Form IT-201, Line 71, Line 30 transfers to Form IT-201, Line 45, and Line 34 transfers to Form IT-201, Line 51. Use whole dollars only and attach Form IT-201-ATT to your Form IT-201 when filing.