New York IT-201, Resident Income Tax Return, is the main income tax return used by full-year New York State residents to report income, deductions, credits, taxes, payments, refundable credits, refund choices, and any amount owed for the tax year. The form 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, voluntary contributions, and several refundable and nonrefundable credits. Taxpayers use this form to report federal income items, calculate New York additions and subtractions, choose the standard deduction or itemized deduction, determine taxable income, calculate tax, claim credits, report withholding and estimated payments, and choose how to receive a refund or pay a balance due. Because Form IT-201 includes personal information, residency questions, dependent details, tax calculations, payment information, direct deposit fields, third-party designee options, signatures, and paid preparer information, each section should be completed carefully and consistently with the taxpayer’s federal return and supporting New York forms.
How To File New York IT-201 Form
File Form IT-201 if you were a full-year New York State resident for the tax year and need to file a resident income tax return. The form covers the full calendar year unless you are filing for a fiscal year. If filing for a fiscal year, enter the fiscal year beginning and ending dates at the top of the return.
Attach any required supporting New York forms, such as Form IT-2 for wage statements, Form IT-1099-R for pension or retirement withholding, Form IT-196 if itemizing deductions, Form IT-201-ATT if reporting certain credits or taxes, Form IT-225 for other additions or subtractions, Form IT-195 if allocating part of your refund to an NYS 529 account, Form IT-201-V if paying by check or money order, and any other schedules that apply.
Do not send federal Form W-2 with the return. Instead, complete and attach the proper New York wage or withholding forms when required. Review the return before filing to make sure the Social Security numbers, filing status, school district information, tax amounts, refund information, and signatures are complete. Mail the return to the correct address based on whether you owe tax, expect a refund, or have no payment due.
How To Complete New York IT-201 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 on a fiscal-year basis.
Fiscal Year Beginning Line: If filing for a fiscal year instead of a calendar year, enter the beginning date of the fiscal year.
Fiscal Year Ending Line: If filing for a fiscal year, enter the ending date of the fiscal year.
Taxpayer Information Section
Your First Name: Enter your legal first name.
MI: Enter your middle initial, if you have one.
Your Last Name: Enter your legal last name. If filing jointly, your spouse’s name goes on the next line.
Your Date Of Birth: Enter your date of birth in the required month, day, and year format.
Your Social Security Number: Enter your Social Security number exactly as shown on your Social Security card.
Spouse’s First Name: If filing a joint return or a married separate return that requires spouse information, 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, especially for joint or married separate filing status.
Mailing Address And Residence Information
Mailing Address: Enter the address where you want to receive mail from the tax department. This may be a street address or PO Box.
Apartment Number: Enter the apartment, unit, or suite number for your mailing address if there is one.
New York State County Of Residence: Enter the New York 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 the name of your school district.
Taxpayer’s Permanent Home Address: Enter your permanent home address. Use the street address or rural route where you actually lived.
Permanent Home Apartment Number: Enter the apartment, unit, or suite number for your permanent home address if applicable.
Permanent Home City, Village, Or Post Office: Enter the city, village, or post office for your permanent home address.
Permanent Home State: Enter NY if your permanent home address was in New York.
Permanent Home ZIP Code: Enter the ZIP code for your permanent home address.
School District Code Number: Enter the correct school district code number for your residence.
Decedent Information
Taxpayer’s Date Of Death: If the taxpayer died during the year, enter the date of death.
Spouse’s Date Of Death: If the spouse died during the 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 you are filing as single.
Item A, Box 2, Married Filing Joint Return: Mark this box if you and your spouse are filing one joint return. Enter your spouse’s Social Security number in the spouse section above.
Item A, Box 3, Married Filing Separate Return: Mark this box if you are married but filing a 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 for the tax year.
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 no one can claim you.
Item D1: Mark Yes if you had a financial account located in a foreign country. Mark No if you did not.
Item D2, Question 1: Mark Yes if you or your spouse maintained living quarters in Yonkers for any part of 2025. Mark No if neither of you did.
Item D2, Question 2: If you answered Yes to Item D2, Question 1, enter the number of months you lived in Yonkers during 2025.
Item D2, Question 3: If you answered Yes to Item D2, Question 1, enter the number of months your spouse lived in Yonkers during 2025.
Item D2, Question 4: If you answered No to Item D2, 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 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 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 how the dependent is related to you, such as son, daughter, parent, or other qualifying relationship.
Dependent Social Security Number: Enter the dependent’s Social Security number.
Dependent Date Of Birth: Enter the dependent’s date of birth.
More Than 7 Dependents Box: If you have more than seven dependents, mark the box and attach the required additional information.
Federal Income And Adjustments
Enter whole dollars only in the income sections.
Line 1: Enter wages, salaries, tips, and similar compensation.
Line 2: Enter taxable interest income.
Line 3: Enter ordinary dividends.
Line 4: Enter taxable refunds, credits, or offsets of state and local income taxes. Also enter this amount on Line 25.
Line 5: Enter alimony received if it is taxable for your filing situation.
Line 6: Enter business income or loss. Attach a copy of federal Schedule C, Form 1040, if required.
Line 7: Enter capital gain or loss. Attach a copy of federal Schedule D, Form 1040, if required.
Line 8: Enter other gains or losses. Attach federal Form 4797 if required.
Line 9: Enter the taxable amount of IRA distributions. If you received the IRA distribution as a beneficiary, mark the box on this line.
Line 10: Enter the taxable amount of pensions and annuities. If you received the pension or annuity as a beneficiary, mark the box on this line.
Line 11: Enter rental real estate, royalties, partnership income, S corporation income, trust income, and similar income or loss. Attach a copy of federal Schedule E, Form 1040.
Line 12: Enter the rental real estate portion that is included in Line 11.
Line 13: Enter farm income or loss. Attach a copy of federal Schedule F, Form 1040.
Line 14: Enter unemployment compensation.
Line 15: Enter the taxable amount of Social Security benefits. Also enter this amount on Line 27.
Line 16: Enter 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 total income amount.
Line 18: Enter total federal adjustments to income and identify the adjustment type in the space provided.
Line 19: Subtract Line 18 from Line 17. This is your federal adjusted gross income.
New York Additions
Use this section to add income or adjustments required for New York purposes.
Line 20: Enter interest income from state and local bonds and obligations, but do not include bonds or obligations from New York State or its local governments.
Line 21: Enter public employee 414(h) retirement contributions shown on your wage and tax statements.
Line 22: Enter New York’s 529 college savings program distributions that must be added back.
Line 23: Enter other New York additions from Form IT-225, Line 9.
Line 24: Add Lines 19 through 23. Enter the total.
New York Subtractions
Use this section for income that New York allows you to subtract.
Line 25: Enter taxable refunds, credits, or offsets of state and local income taxes from Line 4.
Line 26: Enter pension income from New York State government, local governments, or the federal government that qualifies for subtraction.
Line 27: Enter the taxable amount of Social Security benefits from Line 15.
Line 28: Enter interest income from U.S. government bonds.
Line 29: Enter the pension and annuity income exclusion if you qualify.
Line 30: Enter New York’s 529 college savings program deduction or earnings subtraction.
Line 31: Enter other New York subtractions from Form IT-225, Line 18.
Line 32: Add Lines 25 through 31. Enter the total subtractions.
Line 33: Subtract Line 32 from Line 24. This is your New York adjusted gross income.
Standard Deduction Or Itemized Deduction
Line 34: Enter either your New York standard deduction or your itemized deduction from Form IT-196. Mark the correct box for Standard or Itemized.
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 dependent exemption amount.
Line 37: Subtract Line 36 from Line 35. This is your taxable income.
Tax Calculation, Credits, And Other Taxes
Line 38: Enter taxable income from Line 37.
Line 39: Enter the New York State tax on the Line 38 amount.
Line 40: Enter your New York State household credit, if eligible.
Line 41: Enter your resident credit, if eligible.
Line 42: Enter other New York State nonrefundable credits from Form IT-201-ATT, Line 7.
Line 43: Add Lines 40, 41, and 42.
Line 44: Subtract Line 43 from Line 39. If Line 43 is more than Line 39, enter 0.
Line 45: Enter net other New York State taxes from Form IT-201-ATT, Line 30.
Line 46: Add Lines 44 and 45. This is your total New York State tax.
New York City And Yonkers Taxes, Credits, Surcharges, And MCTMT
Line 47: Enter New York City taxable income.
Line 47a: Enter New York City resident tax on the Line 47 amount.
Line 48: Enter the New York City household credit, if eligible.
Line 49: Subtract Line 48 from Line 47a. If Line 48 is more than Line 47a, enter 0.
Line 50: Enter part-year New York City resident tax from Form IT-360.1, if applicable.
Line 51: Enter other New York City taxes from Form IT-201-ATT, Line 34.
Line 52: Add Lines 49, 50, and 51.
Line 53: Enter 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 MCTMT net earnings base for Zone 1.
Line 54b: Enter the MCTMT net earnings base for Zone 2.
Line 54c: Enter the MCTMT for Zone 1.
Line 54d: Enter the MCTMT for Zone 2.
Line 54e: Add Lines 54c and 54d. Enter the total MCTMT.
Line 55: Enter Yonkers resident income tax surcharge.
Line 56: Enter Yonkers nonresident earnings tax from Form Y-203.
Line 57: Enter part-year Yonkers resident income tax surcharge from Form IT-360.1.
Line 58: Add Line 54, Line 54e, and Lines 55 through 57. This is the total New York City and Yonkers taxes, surcharges, and MCTMT.
Line 59: Enter sales or use tax. Do not leave this line blank. Enter 0 if no sales or use tax is due.
Line 60: Enter voluntary contributions from Form IT-227, Part 2, Line 1.
Line 61: Add Lines 46, 58, 59, and 60. This is the total New York State, New York City, Yonkers, sales or use tax, MCTMT, and voluntary contribution amount.
Payments And Refundable Credits
Line 62: Enter the amount from Line 61.
Line 63: Enter the Empire State child credit, if eligible.
Line 64: Enter the New York State or New York City child and dependent care credit.
Line 65: Enter the New York State earned income credit. Mark the small box if required by the form instructions.
Line 66: Enter the New York State noncustodial parent earned income credit, if eligible.
Line 67: Enter the real property tax credit, if eligible.
Line 68: Enter the college tuition credit, if eligible.
Line 69: Enter the fixed amount New York City school tax credit. If completing this line, also complete Item F on Page 1.
Line 69a: Enter the New York City school tax credit rate reduction amount.
Line 70: Enter the New York City earned income credit. Mark the small box if required by the form instructions.
Line 70a: Enter the New York City income tax elimination credit.
Line 71: Enter other refundable credits from Form IT-201-ATT, Line 18.
Line 72: Enter total New York State tax withheld.
Line 73: Enter total New York City tax withheld.
Line 74: Enter total Yonkers tax withheld.
Line 75: Enter total estimated tax payments and any amount paid with Form IT-370.
Line 76: Add Lines 63 through 75. This is your total payments amount.
Your Refund, Amount You Owe, And Account Information
Line 77: If Line 76 is more than Line 62, subtract Line 62 from Line 76. This is your amount overpaid.
Line 78: Subtract Line 79 from Line 77. This is the amount available for refund.
Line 78a: Enter the part of Line 78 that you want deposited into an NYS 529 account. Use the amount from Form IT-195, Line 4, and submit Form IT-195 with your return.
Line 78b: Subtract Line 78a from Line 78. This is your total refund after any NYS 529 account deposit.
Refund Choice, Direct Deposit: Mark this box if you want your refund sent by direct deposit to a checking or savings account. Complete Line 83.
Refund Choice, Paper Check: Mark this box if you want your refund issued as a paper check.
Line 79: Enter the amount of Line 77 that you want applied to your 2026 estimated tax.
Line 80: If Line 76 is less than Line 62, subtract Line 76 from Line 62. This is the amount you owe. To pay by electronic funds withdrawal, mark the box on this line and complete Lines 83 and 84. If paying by check or money order, complete Form IT-201-V and mail it with your return.
Line 81: Enter any estimated tax penalty. Include it in Line 80 if you owe, or reduce the overpayment on Line 77 if you have an overpayment.
Line 82: Enter other penalties and interest, if any.
Line 83: Complete account information for direct deposit or electronic funds withdrawal. If the refund or payment account is outside the United States, mark the foreign account box.
Line 83a: Mark the account type, Personal checking, Personal savings, Business checking, or Business savings.
Line 83b: Enter the bank routing number.
Line 83c: Enter the account number.
Line 84: If paying by electronic funds withdrawal, enter the withdrawal date and the payment amount.
Third-Party Designee
Third-Party Designee Yes Or No: Mark Yes if you authorize another person to discuss this return with the tax department. Mark No if you do not.
Print Designee’s Name: If you marked Yes, enter the designee’s name.
Designee’s Phone Number: Enter the designee’s phone number.
Personal Identification Number: Enter a PIN for the designee.
Email: Enter the designee’s email address if applicable.
Paid Preparer Section
Preparer’s NYTPRIN: If a paid preparer completed the return, enter the preparer’s New York tax preparer registration identification number.
NYTPRIN Exclusion Code: If the preparer is not required to have a NYTPRIN, enter the proper 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 address.
Employer Identification Number: Enter the firm’s EIN if applicable.
Date: Enter the date the preparer signed the return.
Email: Enter the preparer’s email address.
Taxpayer Signature Section
Your Signature: Sign the return. A return without the required signature may not be processed properly.
Your Occupation: Enter your occupation.
Spouse’s Signature And Occupation: If filing a joint return, your spouse must sign and enter their occupation.
Date: Enter the date the return is signed.
Daytime Phone Number: Enter a phone number where you can be reached during the day.
Email: Enter your email address.
Final Review Before Filing
Before submitting New York IT-201, review the return from top to bottom. Check names, dates of birth, Social Security numbers, filing status, school district code, dependent information, income entries, New York additions and subtractions, deduction choice, tax calculations, credits, withholding, refund choices, direct deposit information, and signatures. Attach all required New York forms and schedules, but do not send federal Form W-2 with the return. If you owe and pay by check or money order, include Form IT-201-V. If you choose direct deposit or electronic withdrawal, make sure routing and account numbers are correct before filing.