New York Form IT-203-ATT is an attachment used with Form IT-203, the New York nonresident and part-year resident income tax return. This form is mainly for taxpayers who need to report certain New York tax credits, refundable credits, nonrefundable credits, carryover credits, claim of right credits, or additional New York State taxes that are not fully entered directly on the main IT-203 return. It helps organize credits and taxes by category, so the final totals can be transferred to the correct lines of Form IT-203. Part 1 is used for other tax credits, including New York State nonrefundable credits, carryover credits, refundable credits, New York City credits, Yonkers credits, and MCTMT claim of right credits. Part 2 is used for other New York State taxes, including tax on certain lump-sum distributions and other tax items entered by code. In simple terms, Form IT-203-ATT works like a supporting worksheet for your New York return. You complete only the parts that apply to you, attach any required credit or tax forms, and then move the final totals to Form IT-203. It is important to fill it out carefully because the numbers on this attachment can increase your refund, reduce your tax, or add extra tax to your New York return.
How To File New York Form IT-203-ATT
File Form IT-203-ATT together with your completed Form IT-203. Do not file it by itself. Complete only the sections and lines that apply to your situation. If you claim a credit or report a tax that requires another New York form, attach that required form as well. Use whole dollar amounts. After you complete the totals on this attachment, carry the required amounts to the matching lines on Form IT-203, such as line 47, line 49, or line 61. Review all codes, credit amounts, tax amounts, and Social Security numbers before filing.
How To Complete New York Form IT-203-ATT
Start by entering your personal information at the top of the form. Then answer the required yes or no question before the credit sections. After that, complete Part 1 if you have other tax credits. Use Section A for New York State nonrefundable credits that do not carry over. Use Section B for New York State nonrefundable credits that can include carryover amounts. Use Section C for refundable credits from New York State, New York City, Yonkers, or MCTMT. Then complete Part 2 if you owe other New York State taxes. For code-based lines, enter the correct credit or tax code and the matching amount. Do not enter the same credit or tax twice.
New York IT-203-ATT Form Line By Line Instructions
Name(s) As Shown On Your Form IT-203: Enter your name or names exactly as they appear on Form IT-203. This keeps the attachment matched with the main return.
Your Social Security Number: Enter your Social Security number. If filing jointly, use the Social Security number required for this attachment according to your return.
Complete All Parts That Apply To You: Fill in only the sections that match your credits or taxes. Attach any required forms for credits or taxes you claim.
Question A: Check Yes or No to show whether you, or an entity you own, has been convicted of certain New York offenses involving public servants, corrupting the government, or defrauding the government. Answer this question before completing the rest of the attachment.
Part 1, Other Tax Credits
Use Part 1 to report New York tax credits that apply to your Form IT-203 return. These credits may reduce tax or increase your refund, depending on the type of credit.
Section A, New York State Nonrefundable, Non-Carryover Credits Used
These credits can reduce your New York State tax, but they usually cannot create a refund by themselves and cannot be carried forward.
Line 1: Enter your resident credit amount, if you qualify for it.
Line 2: Enter your accumulation distribution credit. Include the required computation with your return.
Line 3a: Enter the correct code for the first other nonrefundable, non-carryover credit, then enter the amount for that credit.
Line 3b: Enter the correct code for the second other nonrefundable, non-carryover credit, then enter the amount for that credit.
Line 3: Add the amounts from lines 3a and 3b. Enter the total other nonrefundable, non-carryover credits here.
Section B, New York State Nonrefundable, Carryover Credits Used
Use this section for credits that may include carryover rules. These credits can reduce tax, but the unused part may be treated under carryover rules when allowed.
Line 4: Enter your long-term care insurance credit amount.
Line 5: Enter your investment credit amount.
Line 6: Enter your part-year solar energy system equipment credit amount.
Line 7a: Enter the code and amount for the first other nonrefundable, carryover credit.
Line 7b: Enter the code and amount for the second other nonrefundable, carryover credit.
Line 7c: Enter the code and amount for the third other nonrefundable, carryover credit.
Line 7d: Enter the code and amount for the fourth other nonrefundable, carryover credit.
Line 7e: Enter the code and amount for the fifth other nonrefundable, carryover credit.
Line 7f: Enter the code and amount for the sixth other nonrefundable, carryover credit.
Line 7g: Enter the code and amount for the seventh other nonrefundable, carryover credit.
Line 7h: Enter the code and amount for the eighth other nonrefundable, carryover credit.
Line 7i: Enter the code and amount for the ninth other nonrefundable, carryover credit.
Line 7j: Enter the code and amount for the tenth other nonrefundable, carryover credit.
Line 7k: Enter the code and amount for the eleventh other nonrefundable, carryover credit.
Line 7l: Enter the code and amount for the twelfth other nonrefundable, carryover credit.
Line 7m: Enter the code and amount for the thirteenth other nonrefundable, carryover credit.
Line 7n: Enter the code and amount for the fourteenth other nonrefundable, carryover credit.
Line 7: Add all amounts from lines 7a through 7n. Enter the total other nonrefundable, carryover credits here.
Line 8: Add lines 1 through 7. Enter the total New York State nonrefundable credits used here. Also enter this amount on Form IT-203, line 47.
Section C, New York State, New York City, Yonkers, And MCTMT Refundable Credits
Use this section for refundable credits. These credits may reduce your tax and may also increase your refund when allowed.
Line 9: Enter your part-year resident refundable New York State child and dependent care credit.
Line 9a: Enter your part-year resident refundable New York City child and dependent care credit.
Line 10: Enter your part-year resident refundable New York State earned income credit. Complete any small entry box connected with this line only if your instructions or tax software require it.
Line 11: Enter your part-year resident refundable New York City earned income credit. Complete any small entry box connected with this line only if it applies to your return.
Line 12a: Enter the code and amount for the first other New York State refundable credit.
Line 12b: Enter the code and amount for the second other New York State refundable credit.
Line 12c: Enter the code and amount for the third other New York State refundable credit.
Line 12d: Enter the code and amount for the fourth other New York State refundable credit.
Line 12e: Enter the code and amount for the fifth other New York State refundable credit.
Line 12f: Enter the code and amount for the sixth other New York State refundable credit.
Line 12g: Enter the code and amount for the seventh other New York State refundable credit.
Line 12h: Enter the code and amount for the eighth other New York State refundable credit.
Line 12i: Enter the code and amount for the ninth other New York State refundable credit.
Line 12j: Enter the code and amount for the tenth other New York State refundable credit.
Line 12k: Enter the code and amount for the eleventh other New York State refundable credit.
Line 12l: Enter the code and amount for the twelfth other New York State refundable credit.
Line 12: Add the amounts from lines 12a through 12l. Enter the total other refundable credits here.
Line 13: Add lines 9 through 12. Enter the combined total on this line.
Line 14: Enter your New York State claim of right credit, if you qualify.
Line 15: Enter your New York City claim of right credit, if you qualify.
Line 16: Enter your Yonkers claim of right credit, if you qualify.
Line 16a: Enter your MCTMT claim of right credit, if you qualify. MCTMT means metropolitan commuter transportation mobility tax.
Line 17: Add lines 13 through 16a. Enter the total refundable credits here. Also enter this amount on Form IT-203, line 61.
Part 2, Other New York State Taxes
Use Part 2 to report other New York State taxes that must be included with your Form IT-203 return.
Enter Your Social Security Number: Enter your Social Security number again at the top of the back page. This helps identify the second page if the pages are separated.
Line 18: Enter the New York State tax on the capital gain portion of lump-sum distributions. Use the amount calculated from the proper lump-sum distribution worksheet.
Line 19a: Enter the code and amount for the first other New York State tax.
Line 19b: Enter the code and amount for the second other New York State tax.
Line 19c: Enter the code and amount for the third other New York State tax.
Line 19d: Enter the code and amount for the fourth other New York State tax.
Line 19e: Enter the code and amount for the fifth other New York State tax.
Line 19f: Enter the code and amount for the sixth other New York State tax.
Line 19g: Enter the code and amount for the seventh other New York State tax.
Line 19h: Enter the code and amount for the eighth other New York State tax.
Line 19i: Enter the code and amount for the ninth other New York State tax.
Line 19j: Enter the code and amount for the tenth other New York State tax.
Line 19k: Enter the code and amount for the eleventh other New York State tax.
Line 19l: Enter the code and amount for the twelfth other New York State tax.
Line 19: Add lines 19a through 19l. Enter the total other New York State taxes here.
Line 20: Add lines 18 and 19. Enter the result on this line.
Line 21: Enter the amount from Form IT-203, line 47.
Line 22: Enter the amount from Form IT-203, line 46.
Line 23: Subtract line 22 from line 21. If line 22 is greater than line 21, leave this line blank.
Line 24: Subtract line 23 from line 20. If line 23 is greater than line 20, leave this line blank.
Line 25: Enter your New York State separate tax on lump-sum distributions from Form IT-230.
Line 26: Enter the resident credit allowed against the separate tax on lump-sum distributions.
Line 27: Subtract line 26 from line 25. Enter the result here.
Line 28: Leave this line blank because it is intentionally not used.
Line 29: Add lines 24 and 27. Enter the result here.
Line 30: Enter your excess child and dependent care credit amount.
Line 31: Subtract line 30 from line 29. If line 30 is greater than line 29, leave this line blank.
Line 32: Enter your New York State earned income credit.
Line 33: Subtract line 32 from line 31. If line 32 is greater than line 31, leave this line blank. If there is a result, enter it here and also enter it on Form IT-203, line 49.
Final Review Before Filing
Check that every applicable credit code, tax code, and amount is entered on the right line. Make sure totals on lines 3, 7, 8, 12, 13, 17, 19, 20, 23, 24, 27, 29, 31, and 33 are calculated correctly. Confirm that line 8 goes to Form IT-203, line 47, line 17 goes to Form IT-203, line 61, and line 33 goes to Form IT-203, line 49. Attach any required credit or tax forms before submitting your return.