New York IT-201-X, Amended Resident Income Tax Return, is used by full-year New York State residents who need to correct or update a previously filed Form IT-201. This amended return is used when information on the original resident tax return was incomplete, incorrect, changed after filing, or affected by a federal amendment, federal audit, credit claim, wage correction, military adjustment, court ruling, treaty or visa issue, workers’ compensation change, net operating loss, worthless stock or securities, claim of right adjustment, tax shelter transaction, Social Security number correction, or another reason that changes the New York return. Form IT-201-X covers New York State tax and may also include New York City tax, Yonkers tax or surcharge, Metropolitan Commuter Transportation Mobility Tax, sales or use tax, credits, payments, refunds, and balances due. Unlike a short correction form, IT-201-X is a full amended resident return, so the taxpayer must complete the corrected return information from start to finish, not only the lines being changed. The form also includes a section to explain why the return is being amended and special lines for federal audit changes when those apply.
How To File New York IT-201-X Form
File Form IT-201-X if you already filed a New York resident return and now need to correct it. Complete the amended return using the corrected information for the full tax year. Do not enter only the difference between the old and new amounts unless a line specifically asks for it.
Attach all forms, schedules, and statements needed to support the amended amounts. If the change affects wages, withholding, deductions, credits, additions, subtractions, New York City tax, Yonkers tax, MCTMT, or refundable credits, include the required supporting forms. Missing forms may cause the return to be adjusted.
If you owe additional tax, you may pay by electronic funds withdrawal by completing the account information section. If paying by check or money order, complete Form IT-201-V and mail it with the amended return.
If the amendment results in a refund, choose direct deposit or paper check. For direct deposit, complete the account information section carefully. If the account is outside the United States, mark the foreign account box.
Mail the completed amended return to the address listed in the filing instructions for Form IT-201-X. Make sure the return is signed by the taxpayer and spouse if filing jointly.
How To Complete New York IT-201-X Form
Top Tax Year Section
Tax Year Line: Use this return for the full year January 1, 2025, through December 31, 2025, unless you are filing for a fiscal year.
Fiscal Year Beginning Line: If you are amending a fiscal-year return, enter the fiscal year beginning date.
Fiscal Year Ending Line: If filing on a fiscal-year basis, enter the fiscal year ending date.
Taxpayer Information Section
Your First Name: Enter your legal first name as it should appear on the amended return.
MI: Enter your middle initial, if applicable.
Your Last Name: Enter your legal last name. If this is a joint return, enter your spouse’s name on the spouse line below.
Your Date Of Birth: Enter your date of birth in month, day, and year format.
Your Social Security Number: Enter your Social Security number accurately.
Spouse’s First Name: If filing jointly or if spouse information is required, enter your spouse’s first name.
Spouse’s MI: Enter your spouse’s middle initial, if applicable.
Spouse’s Last Name: Enter your spouse’s last name.
Spouse’s Date Of Birth: Enter your spouse’s date of birth.
Spouse’s Social Security Number: Enter your spouse’s Social Security number when required.
Mailing Address And Residence Information
Mailing Address: Enter your current mailing address, including street address or PO Box.
Apartment Number: Enter your apartment, unit, or suite number if you have one.
New York State County Of Residence: Enter the New York State county where you lived.
City, Village, Or Post Office: Enter the city, village, or post office for your mailing address.
State: Enter the state for your mailing address.
ZIP Code: Enter the ZIP code.
Country: Enter the country if your mailing address is outside the United States.
School District Name: Enter your school district name.
Taxpayer’s Permanent Home Address: Enter your permanent New York home address, including street address or rural route.
Permanent Home Apartment Number: Enter the apartment or unit number for your permanent home, if applicable.
Permanent Home City, Village, Or Post Office: Enter the city, village, or post office for your permanent home.
Permanent Home State: Enter NY for your New York permanent home address.
Permanent Home ZIP Code: Enter the ZIP code for your permanent home address.
School District Code Number: Enter the correct school district code number.
Decedent Information
Taxpayer’s Date Of Death: If the taxpayer died during the tax year, enter the date of death.
Spouse’s Date Of Death: If the spouse died during the tax year, enter the spouse’s date of death.
Item A, Filing Status
Mark only one filing status box.
Item A, Box 1, Single: Mark this box if your corrected filing status is single.
Item A, Box 2, Married Filing Joint Return: Mark this box if you and your spouse are filing a corrected joint return. Enter your spouse’s Social Security number above.
Item A, Box 3, Married Filing Separate Return: Mark this box if you are married but filing a corrected separate return. Enter your spouse’s Social Security number above.
Item A, Box 4, Head Of Household: Mark this box if you qualify as head of household with a qualifying person.
Item A, Box 5, Qualifying Surviving Spouse: Mark this box if you qualify as a surviving spouse.
Items B Through G
Item B: Mark Yes if you itemized deductions on your 2025 federal income tax return. Mark No if you did not itemize federally.
Item C: Mark Yes if another taxpayer can claim you as a dependent on their federal return. Mark No if you cannot be claimed by another taxpayer.
Item D1: Mark Yes if you filed an amended federal return. Mark No if you did not.
Item D2, Question 1: Mark Yes if you or your spouse maintained living quarters in Yonkers during any part of 2025. Mark No if neither of you did.
Item D2, Question 2: If you answered Yes to Question 1, enter the number of months you lived in Yonkers during 2025.
Item D2, Question 3: If you answered Yes to Question 1, enter the number of months your spouse lived in Yonkers during 2025.
Item D2, Question 4: If you answered No to Question 1, mark Yes if you or your spouse worked in Yonkers while not living there during any part of 2025. Otherwise, mark No.
Item E, Question 1: Mark Yes if you or your spouse maintained living quarters in New York City during 2025. New York City includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island. Mark No if neither of you did.
Item E, Question 2: Enter the number of days spent in New York City during 2025. Count any part of a day as one full day.
Item F, Question 1: If you were a New York City resident or part-year New York City resident, enter the number of months you lived in New York City during 2025.
Item F, Question 2: If your spouse was a New York City resident or part-year resident, enter the number of months your spouse lived in New York City during 2025.
Item G: Enter any two-character special condition codes that apply to your amended return.
Item H, Dependent Information
Dependent First Name: Enter the first name of each dependent.
Dependent MI: Enter the dependent’s middle initial, if applicable.
Dependent Last Name: Enter the dependent’s last name.
Dependent Relationship: Enter the dependent’s relationship to you.
Dependent Social Security Number: Enter the dependent’s Social Security number.
Dependent Date Of Birth: Enter the dependent’s date of birth in month, day, and year format.
More Than 7 Dependents Box: If you have more than seven dependents, mark this box and attach the required additional dependent information.
Federal Income And Adjustments
Enter corrected whole-dollar amounts in this section.
Line 1: Enter corrected wages, salaries, tips, and similar compensation.
Line 2: Enter corrected taxable interest income.
Line 3: Enter corrected ordinary dividends.
Line 4: Enter corrected taxable refunds, credits, or offsets of state and local income taxes. Also enter this amount on Line 25.
Line 5: Enter corrected taxable alimony received, if applicable.
Line 6: Enter corrected business income or loss. Submit a copy of federal Schedule C, Form 1040, if required.
Line 7: Enter corrected capital gain or loss. Submit a copy of federal Schedule D, Form 1040, if required.
Line 8: Enter corrected other gains or losses. Submit a copy of federal Form 4797 if required.
Line 9: Enter the corrected taxable amount of IRA distributions. If received as a beneficiary, mark the box.
Line 10: Enter the corrected taxable amount of pensions and annuities. If received as a beneficiary, mark the box.
Line 11: Enter corrected rental real estate, royalties, partnerships, S corporations, trusts, and similar income or loss. Submit a copy of federal Schedule E, Form 1040, if required.
Line 12: Enter the rental real estate amount included in Line 11.
Line 13: Enter corrected farm income or loss. Submit a copy of federal Schedule F, Form 1040, if required.
Line 14: Enter corrected unemployment compensation.
Line 15: Enter the corrected taxable amount of Social Security benefits. Also enter this amount on Line 27.
Line 16: Enter corrected other income and identify the type of income in the space provided.
Line 17: Add Lines 1 through 11 and Lines 13 through 16. Enter the corrected total income.
Line 18: Enter corrected total federal adjustments to income and identify the adjustment type.
Line 19: Subtract Line 18 from Line 17. This is the corrected federal adjusted gross income.
New York Additions
Line 20: Enter corrected interest income on state and local bonds and obligations, except New York State or local government obligations.
Line 21: Enter corrected public employee 414(h) retirement contributions from wage and tax statements.
Line 22: Enter corrected New York’s 529 college savings program distributions that must be added back.
Line 23: Enter corrected other additions from Form IT-225, Line 9.
Line 24: Add Lines 19 through 23. Enter the corrected total.
New York Subtractions
Line 25: Enter corrected taxable refunds, credits, or offsets of state and local income taxes from Line 4.
Line 26: Enter corrected pension income from New York State government, local governments, or the federal government that qualifies for subtraction.
Line 27: Enter the corrected taxable amount of Social Security benefits from Line 15.
Line 28: Enter corrected interest income on U.S. government bonds.
Line 29: Enter corrected pension and annuity income exclusion.
Line 30: Enter corrected New York’s 529 college savings program deduction or earnings subtraction.
Line 31: Enter corrected other subtractions from Form IT-225, Line 18.
Line 32: Add Lines 25 through 31. Enter the corrected total subtractions.
Line 33: Subtract Line 32 from Line 24. This is the corrected New York adjusted gross income.
Standard Deduction Or Itemized Deduction
Line 34: Enter your corrected New York standard deduction or corrected itemized deduction from Form IT-196. Mark the correct box for Standard or Itemized.
Standard Deduction Table, Single And Item C Yes: Enter $3,100 if your filing status is single and you marked Yes for Item C.
Standard Deduction Table, Single And Item C No: Enter $8,000 if your filing status is single and you marked No for Item C.
Standard Deduction Table, Married Filing Joint Return: Enter $16,050 if your filing status is married filing jointly.
Standard Deduction Table, Married Filing Separate Return: Enter $8,000 if your filing status is married filing separately.
Standard Deduction Table, Head Of Household: Enter $11,200 if your filing status is head of household with a qualifying person.
Standard Deduction Table, Qualifying Surviving Spouse: Enter $16,050 if your filing status is qualifying surviving spouse.
Line 35: Subtract Line 34 from Line 33. If Line 34 is more than Line 33, enter 0.
Line 36: Multiply the number of dependents listed in Item H by 1,000. Enter the corrected dependent exemption amount.
Line 37: Subtract Line 36 from Line 35. This is your corrected taxable income.
Tax Calculation, Credits, And Other Taxes
Line 38: Enter corrected taxable income from Line 37.
Line 39: Enter the corrected New York State tax on the Line 38 amount.
Line 40: Enter the corrected New York State household credit, if eligible.
Line 41: Enter the corrected resident credit, if eligible.
Line 42: Enter corrected other New York State nonrefundable credits from Form IT-201-ATT, Line 7.
Line 43: Add Lines 40, 41, and 42. Enter the total corrected credits.
Line 44: Subtract Line 43 from Line 39. If Line 43 is more than Line 39, enter 0.
Line 45: Enter corrected net other New York State taxes from Form IT-201-ATT, Line 30.
Line 46: Add Lines 44 and 45. This is the corrected total New York State tax.
New York City And Yonkers Taxes, Credits, Surcharges, And MCTMT
Line 47: Enter corrected New York City taxable income.
Line 47a: Enter corrected New York City resident tax on the Line 47 amount.
Line 48: Enter corrected New York City household credit.
Line 49: Subtract Line 48 from Line 47a. If Line 48 is more than Line 47a, enter 0.
Line 50: Enter corrected part-year New York City resident tax from Form IT-360.1.
Line 51: Enter corrected other New York City taxes from Form IT-201-ATT, Line 34.
Line 52: Add Lines 49, 50, and 51. Enter the total.
Line 53: Enter corrected New York City nonrefundable credits from Form IT-201-ATT, Line 10.
Line 54: Subtract Line 53 from Line 52. If Line 53 is more than Line 52, enter 0.
Line 54a: Enter the corrected MCTMT net earnings base for Zone 1.
Line 54b: Enter the corrected MCTMT net earnings base for Zone 2.
Line 54c: Enter the corrected MCTMT for Zone 1.
Line 54d: Enter the corrected MCTMT for Zone 2.
Line 54e: Add Lines 54c and 54d. Enter the corrected total MCTMT.
Line 55: Enter corrected Yonkers resident income tax surcharge.
Line 56: Enter corrected Yonkers nonresident earnings tax from Form Y-203.
Line 57: Enter corrected part-year Yonkers resident income tax surcharge from Form IT-360.1.
Line 58: Add Line 54, Line 54e, and Lines 55 through 57. Enter the corrected total New York City and Yonkers taxes, surcharges, and MCTMT.
Line 59: Enter sales or use tax as reported on your original return. Do not leave this line blank.
Line 60: Enter voluntary contributions as reported on your original return, or as adjusted by the Tax Department.
Line 61: Add Lines 46, 58, 59, and 60. Enter the corrected total New York State, New York City, Yonkers, sales or use taxes, MCTMT, and voluntary contributions.
Payments And Refundable Credits
Line 62: Enter the amount from Line 61.
Line 63: Enter corrected Empire State child credit.
Line 64: Enter corrected New York State or New York City child and dependent care credit.
Line 65: Enter corrected New York State earned income credit.
Line 66: Enter corrected New York State noncustodial parent earned income credit.
Line 67: Enter corrected real property tax credit.
Line 68: Enter corrected college tuition credit.
Line 69: Enter corrected New York City school tax credit fixed amount. Also complete Item F on Page 1 if this credit applies.
Line 69a: Enter corrected New York City school tax credit rate reduction amount.
Line 70: Enter corrected New York City earned income credit.
Line 70a: Enter corrected New York City income tax elimination credit.
Line 71: Enter corrected other refundable credits from Form IT-201-ATT, Line 18.
Line 72: Enter corrected total New York State tax withheld.
Line 73: Enter corrected total New York City tax withheld.
Line 74: Enter corrected total Yonkers tax withheld.
Line 75: Enter corrected estimated tax payments and amount paid with Form IT-370.
Line 76: Enter the amount paid with the original return, plus any additional tax paid after the original return was filed.
Line 77: Add Lines 63 through 76. Enter total corrected payments.
Line 78: Enter any overpayment shown on the original return or as previously adjusted by New York State.
Line 78a: Enter the amount from the original Form IT-201, Line 79.
Line 79: Subtract Line 78 from Line 77. Enter the result.
Your Refund
Line 80: If Line 79 is more than Line 62, subtract Line 62 from Line 79. Enter the refund amount and mark one refund choice, either direct deposit or paper check.
Refund Choice, Direct Deposit: Mark this box if you want the refund deposited directly into an account. Complete Lines 82 through 82c.
Refund Choice, Paper Check: Mark this box if you want a paper check mailed to you.
Amount You Owe
Line 81: If Line 79 is less than Line 62, subtract Line 79 from Line 62. Enter the amount you owe. To pay by electronic funds withdrawal, mark the payment box and complete Lines 82 through 82d. If paying by check or money order, complete Form IT-201-V and mail it with the amended return.
Account Information
Line 82: Complete this section for direct deposit or electronic funds withdrawal.
Foreign Account Box: Mark this box if the payment or refund account is outside the United States.
Line 82a: Mark the correct account type, Personal checking, Personal savings, Business checking, or Business savings.
Line 82b: Enter the bank routing number.
Line 82c: Enter the account number.
Line 82d: If paying by electronic funds withdrawal, enter the withdrawal date and payment amount.
Line 83, Reasons For Amending Your Return
Mark all boxes that explain why you are filing the amended return.
Line 83a: Mark this box if the amendment is due to a federal audit change. If you mark this box, complete Lines 84 through 91.
Line 83b: Mark this box if the amendment relates to worthless stock or worthless securities.
Line 83c: Mark this box if the amendment involves a claim of right issue.
Line 83d: Mark this box if the amendment relates to wages.
Line 83e: Mark this box if the amendment relates to military income or military tax treatment.
Line 83f: Mark this box if the amendment is due to a court ruling.
Line 83g: Mark this box if the amendment relates to workers’ compensation.
Line 83h: Mark this box if the amendment relates to treaties or visa status.
Line 83i: Mark this box if the amendment relates to a tax shelter transaction.
Line 83j: Mark this box if the amendment is for a credit claim.
Line 83k: Mark this box if the amendment is a protective claim.
Line 83l: Mark this box if the amendment relates to a net operating loss. Also enter the year of the loss.
Line 83m: Use this section to report a Social Security number correction. Enter the prior identification number and the date the Social Security number was issued.
Line 83n: Mark this box if the reason is other than the listed reasons. Explain the reason clearly in the space provided.
Line 83o: Use this section if you are reporting adjustments to partnership or S corporation income, gain, loss, or deduction. Mark Partnership or S corporation, then provide the entity information.
Line 83o, Name Of Partnership Or S Corporation: Enter the name of the partnership or S corporation.
Line 83o, Identifying Number: Enter the entity’s identifying number.
Line 83o, Principal Business Activity: Enter the entity’s main business activity.
Line 83o, Address Of Partnership Or S Corporation: Enter the full address of the partnership or S corporation.
Federal Audit Change Section
Complete Lines 84 through 91 only if you marked Line 83a for a federal audit change. If you did not mark Line 83a, skip these lines and continue to the third-party designee section.
Line 84: Enter the date of the final federal determination in month, day, and year format. Use the explanation space if needed.
Line 85: Mark Yes if you concede the federal audit changes. Mark No if you do not concede them, and explain your position in the space provided.
Line 86a: List the first federal change and enter the amount.
Line 86b: List the second federal change and enter the amount.
Line 86c: List the third federal change and enter the amount.
Line 86d: List the fourth federal change and enter the amount.
Line 86e: List the fifth federal change and enter the amount.
Line 87: Enter the net federal changes, whether the total is an increase or decrease.
Line 88: Enter federal taxable income and mark whether the amount is from the return as filed or as previously adjusted.
Line 89: Enter corrected federal taxable income.
Line 90, Earned Income Credit: Mark the box if the federal earned income credit was disallowed and enter the amount disallowed.
Line 90, Child Care Credit: Mark the box if the federal child care credit was disallowed and enter the amount disallowed.
Line 91a: Mark this box if federal fraud penalties were assessed.
Line 91b: Mark this box if federal negligence penalties were assessed.
Line 91c: Mark this box if another federal penalty was assessed. Explain the penalty in the space provided.
Third-Party Designee
Third-Party Designee Yes Or No: Mark Yes if you authorize another person to discuss the amended return with the Tax Department. Mark No if you do not.
Print Designee’s Name: If Yes, enter the designee’s name.
Designee’s Phone Number: Enter the designee’s phone number.
Personal Identification Number: Enter the designee’s PIN.
Email: Enter the designee’s email address, if applicable.
Paid Preparer Section
Preparer’s NYTPRIN: If a paid preparer completed the amended return, enter the preparer’s New York tax preparer registration identification number.
NYTPRIN Exclusion Code: If the preparer is excluded from NYTPRIN requirements, enter the exclusion code.
Preparer’s Signature: The paid preparer must sign the return.
Preparer’s Printed Name: Enter the preparer’s printed name.
Firm’s Name: Enter the firm name. If self-employed, the preparer may enter their own name or business name.
Preparer’s PTIN Or SSN: Enter the preparer’s PTIN or Social Security number as required.
Address: Enter the preparer’s business address.
Employer Identification Number: Enter the firm’s employer identification number, if applicable.
Date: Enter the date the preparer signed the amended return.
Email: Enter the preparer’s email address.
Taxpayer Signature Section
Your Signature: Sign the amended return. An unsigned amended return may not be processed properly.
Your Occupation: Enter your occupation.
Spouse’s Signature And Occupation: If filing jointly, your spouse must sign and enter their occupation.
Date: Enter the date the amended return is signed.
Daytime Phone Number: Enter a daytime phone number where you can be reached.
Email: Enter your email address.
Final Review Before Filing
Before submitting New York IT-201-X, review every corrected amount and make sure the return is complete from start to finish. Confirm that your reason for amending is marked on Line 83 and that Lines 84 through 91 are completed if you are reporting a federal audit change. Attach all required forms, schedules, computations, and supporting documents. Check that payments, prior overpayments, original return amounts, refund choices, bank details, and signatures are correct. If you owe and are paying by check or money order, complete Form IT-201-V and include it with the amended return. Keep a copy of the amended return and all supporting documents for your records.