New York Form IT-203 is the income tax return used by people who were not full-year residents of New York State but still need to file a New York tax return. This usually includes nonresidents who earned income from New York sources and part-year residents who moved into or out of New York during the tax year. The form is also used to report certain New York City, Yonkers, and Metropolitan Commuter Transportation Mobility Tax amounts when they apply. It starts with your personal details, filing status, residency information, dependents, and special living-quarter questions. Then it moves through your federal income, New York additions, New York subtractions, deductions, taxable income, tax credits, other taxes, payments, refund, balance due, bank information, third-party designee details, paid preparer information, and taxpayer signatures. The main purpose of the form is to separate your federal income from the portion that belongs to New York, so New York can calculate the correct tax for the part of your income connected to the state. It is different from the full-year resident return because it includes both a federal amount column and a New York State amount column for many income items. This makes it especially important for people who lived in another state, moved during the year, worked in New York while living elsewhere, had New York rental or business income, or had New York City or Yonkers residency during only part of the year.
How To File New York Form IT-203
To file New York Form IT-203, first complete all personal, residency, income, tax, payment, and signature sections in the correct order. Use whole dollar amounts where the form asks for whole dollars. Enter your federal figures in the federal amount column and your New York-source or New York-allocated figures in the New York State amount column when both columns are provided. Attach supporting forms and schedules when a line requires them, such as business schedules, capital gain schedules, rental income schedules, adjustment forms, credit forms, withholding forms, or payment vouchers. If you owe tax and choose to pay electronically, complete the bank account and withdrawal sections. If you pay by check or money order, complete the payment voucher required for that payment. If you are getting a refund, choose direct deposit or paper check, and complete the bank account section if you choose direct deposit. If you file a joint return, both spouses must sign. A paid preparer must complete the paid preparer area if someone is paid to prepare the return. After the return is complete, submit it electronically if available, or mail it to the correct New York tax return address based on whether you owe tax, expect a refund, or have no tax due.
How To Complete New York IT-203 Form
Tax Year Or Fiscal Year: Enter the calendar year information for the tax year shown on the form, or enter the beginning and ending dates if you are filing for a fiscal year instead of the regular January through December tax year.
Your Name: Enter your first name, middle initial, and last name. For a joint return, enter your spouse’s name on the spouse line below your own.
Your Date Of Birth: Enter your date of birth using the month, day, and year format requested on the form.
Your Social Security Number: Enter your Social Security number carefully, because this number connects the return to your tax account.
Spouse’s Name: If you are filing a joint return or a separate return that asks for spouse information, enter your spouse’s first name, middle initial, and last name.
Spouse’s Date Of Birth: Enter your spouse’s date of birth in the required month, day, and year format.
Spouse’s Social Security Number: Enter your spouse’s Social Security number when the form requires it, especially for joint or married filing separate returns.
Mailing Address: Enter the address where you want tax notices and refund information sent. Include the street address or PO Box, apartment number if any, city, state, ZIP code, and country.
New York State County Of Residence: Enter your New York county of residence if this applies to your situation.
School District Name: Enter the school district connected with your New York address when required.
Permanent Home Address: Enter your permanent home address, including street or rural route, apartment number, city, state, ZIP code, and country. This may be different from your mailing address.
School District Code Number: Enter the correct school district code for your New York address if this field applies.
Decedent Information: If the taxpayer or spouse died during the tax year, enter the date of death in the proper box.
For Office Use Only: Do not write in this area. It is reserved for tax department processing.
Filing Status And Residency Questions
Item A: Filing Status: Mark only one filing status. Choose Single, Married Filing Joint Return, Married Filing Separate Return, Head Of Household With A Qualifying Person, or Qualifying Surviving Spouse. If you choose a married filing status, make sure both Social Security numbers are entered above.
Item B: Federal Itemized Deduction Question: Mark Yes if you itemized deductions on your federal income tax return for the same year. Mark No if you did not itemize on your federal return.
Item C: Dependent Claim Question: Mark Yes if another taxpayer can claim you as a dependent on their federal return. Mark No if no one else can claim you.
Item D1: Foreign Financial Account Question: Mark Yes if you had a financial account in a foreign country during the tax year. Mark No if you did not.
Item D2, Part 1: Yonkers Living Quarters Question: Mark Yes if you or your spouse kept living quarters in Yonkers at any time during the year. Mark No if neither of you did.
Item D2, Part 2: Your Yonkers Months: If you answered Yes to the Yonkers living quarters question, enter the number of months you lived in Yonkers during the year.
Item D2, Part 3: Spouse’s Yonkers Months: If your spouse lived in Yonkers during the year, enter the number of months your spouse lived there.
Item D2, Part 4: Yonkers Work Question: If you answered No to the Yonkers living quarters question, mark Yes if you or your spouse worked in Yonkers while not living there during any part of the year. Mark No if this did not happen.
Item E, Part 1: Your New York City Months: If you were a part-year New York City resident, enter the number of months you lived in New York City. New York City includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island.
Item E, Part 2: Spouse’s New York City Months: If your spouse was a part-year New York City resident, enter the number of months your spouse lived in New York City.
Item F: Special Condition Codes: Enter any two-character special condition codes that apply to your return. If no special condition applies, leave this area blank.
Item G: New York State Move Date: If you were a part-year New York State resident, enter the date you moved into or out of New York State using the required month, day, and year format.
Item G, Box 1: Lived In New York State On The Last Day Of The Year: Mark this box if you lived in New York State on the last day of the tax year.
Item G, Box 2: Lived Outside New York State With New York Source Income: Mark this box if you lived outside New York State on the last day of the tax year and had income from New York sources during your nonresident period.
Item G, Box 3: Lived Outside New York State With No New York Source Income: Mark this box if you lived outside New York State on the last day of the tax year and had no New York source income during your nonresident period.
Item H: New York State Living Quarters: Mark Yes if you or your spouse maintained living quarters in New York State during the year. If Yes, complete the additional living quarters schedule required for this situation. Mark No if neither of you maintained New York living quarters.
Item I: Dependent Information: For each dependent, enter the first name and middle initial, last name, relationship to you, Social Security number, and date of birth. If you have more than six dependents, mark the box showing that additional dependents are included.
Federal Income And Adjustments
Line 1: Wages, Salaries, Tips, Etc. Enter wages, salaries, tips, and similar employee compensation. Use your federal amount in the federal column and the New York amount in the New York State column.
Line 2: Taxable Interest Income. Enter taxable interest income. Include the federal amount and the New York amount in the proper columns.
Line 3: Ordinary Dividends. Enter ordinary dividend income from your federal return and the part that belongs in the New York State column.
Line 4: Taxable Refunds, Credits, Or Offsets Of State And Local Income Taxes. Enter taxable state and local income tax refunds, credits, or offsets. The same amount is also used later on line 24.
Line 5: Alimony Received. Enter taxable alimony received if it applies to your return.
Line 6: Business Income Or Loss. Enter business income or loss. If this line applies, include the required federal business schedule with your return.
Line 7: Capital Gain Or Loss. Enter your capital gain or loss. If a federal capital gain schedule is required for your federal return, include it with this return as well.
Line 8: Other Gains Or Losses. Enter other gains or losses, such as amounts reported on the federal form used for sales of business property.
Line 9: Taxable Amount Of IRA Distributions. Enter the taxable part of IRA distributions. If you received the IRA distribution as a beneficiary, mark the beneficiary box.
Line 10: Taxable Amount Of Pensions Or Annuities. Enter the taxable pension or annuity amount. If the pension or annuity was received as a beneficiary, mark the beneficiary box.
Line 11: Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, Etc. Enter income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and similar sources. Include the required federal rental and pass-through income schedule.
Line 12: Rental Real Estate Included In Line 11. Enter the federal rental real estate amount that is already included on line 11.
Line 13: Farm Income Or Loss. Enter farm income or loss. Include the required federal farm schedule if this line applies.
Line 14: Unemployment Compensation. Enter unemployment compensation that is taxable on your federal return and the New York portion if applicable.
Line 15: Taxable Amount Of Social Security Benefits. Enter the taxable Social Security benefits amount. This amount is also used later on line 26.
Line 16: Other Income. Enter other income that does not fit the earlier income lines. Identify the type of income in the space provided.
Line 17: Total Income. Add lines 1 through 11 and lines 13 through 16. Do not include line 12 in this total because it is only an informational line.
Line 18: Total Federal Adjustments To Income. Enter total adjustments to income and identify the adjustment type. Use the federal amount column and New York State amount column as applicable.
Line 19: Federal Adjusted Gross Income. Subtract line 18 from line 17. Enter the result in the proper columns.
New York Additions
Line 20: Interest Income On State And Local Bonds And Obligations. Enter interest from state and local bonds or obligations, but do not include bonds or obligations issued by New York State or its local governments.
Line 21: Public Employee 414(H) Retirement Contributions. Enter public employee 414(h) retirement contributions that must be added back for New York purposes.
Line 22: Other New York Additions. Enter other New York addition adjustments from the applicable New York adjustment form.
Line 23: Total After New York Additions. Add lines 19 through 22. This gives your income amount after New York additions.
New York Subtractions
Line 24: Taxable Refunds, Credits, Or Offsets Of State And Local Income Taxes. Enter the amount from line 4 as a New York subtraction when applicable.
Line 25: Government Pension Subtraction. Enter qualifying pension income from New York State, New York local governments, or the federal government.
Line 26: Taxable Social Security Benefits Subtraction. Enter the taxable Social Security benefits amount from line 15 as a New York subtraction.
Line 27: Interest Income On U.S. Government Bonds. Enter qualifying interest income from United States government bonds.
Line 28: Pension And Annuity Income Exclusion. Enter the pension and annuity income exclusion amount if you qualify.
Line 29: Other New York Subtractions. Enter other New York subtraction adjustments from the applicable New York adjustment form.
Line 30: Total New York Subtractions. Add lines 24 through 29.
Line 31: New York Adjusted Gross Income. Subtract line 30 from line 23. Enter the result in both columns where required.
Line 32: Federal Column Amount From Line 31. Enter the amount from line 31 in the federal amount column.
Standard Deduction Or Itemized Deduction
Line 33: Standard Deduction Or Itemized Deduction. Enter either your standard deduction or your itemized deduction amount. If you use itemized deductions, enter the amount from the New York itemized deduction form. Mark the box for Standard or Itemized.
Line 34: Income After Deduction. Subtract line 33 from line 32. If line 33 is greater than line 32, enter 0.
Line 35: Dependent Exemption Amount. Multiply the number of dependents listed in Item I by 1,000, then enter the result.
Line 36: New York Taxable Income. Subtract line 35 from line 34. This is your New York taxable income before the tax calculation section continues.
Tax Calculation, Credits, And Other Taxes
Line 37: New York Taxable Income From Line 36. Enter the New York taxable income amount from line 36.
Line 38: New York State Tax. Calculate the New York State tax based on the amount on line 37, then enter it here.
Line 39: New York State Household Credit. Enter your New York State household credit if you qualify.
Line 40: Tax After Household Credit. Subtract line 39 from line 38. If line 39 is more than line 38, enter 0.
Line 41: New York State Child And Dependent Care Credit. Enter the New York State child and dependent care credit if you qualify.
Line 42: Tax After Child And Dependent Care Credit. Subtract line 41 from line 40. If line 41 is more than line 40, enter 0.
Line 43: New York State Earned Income Credit. Enter your New York State earned income credit if you qualify.
Line 44: Base Tax. Subtract line 43 from line 42. If line 43 is more than line 42, enter 0.
Line 45: Income Percentage. Divide the New York State amount from line 31 by the federal amount from line 31. Round the result to four decimal places and enter the decimal.
Line 46: Allocated New York State Tax. Multiply line 44 by the decimal on line 45. This allocates the tax based on the New York percentage.
Line 47: New York State Nonrefundable Credits. Enter New York State nonrefundable credits from the attachment form used for IT-203 credits.
Line 48: Tax After Nonrefundable Credits. Subtract line 47 from line 46. If line 47 is greater than line 46, enter 0.
Line 49: Net Other New York State Taxes. Enter net other New York State taxes from the attachment form used for IT-203.
Line 50: Total New York State Taxes. Add lines 48 and 49.
New York City, Yonkers, And MCTMT Taxes
Line 51: Part-Year New York City Resident Tax. Enter the part-year New York City resident tax from the part-year city resident tax form if it applies.
Line 52: Part-Year Resident Nonrefundable New York City Child And Dependent Care Credit. Enter the part-year resident nonrefundable New York City child and dependent care credit if you qualify.
Line 52A: Tax After New York City Child And Dependent Care Credit. Subtract line 52 from line 51.
Line 52B: MCTMT Net Earnings Base For Zone 1. Enter the Metropolitan Commuter Transportation Mobility Tax net earnings base for Zone 1 if this tax applies to you.
Line 52C: MCTMT Net Earnings Base For Zone 2. Enter the Metropolitan Commuter Transportation Mobility Tax net earnings base for Zone 2 if this tax applies to you.
Line 52D: MCTMT For Zone 1. Enter the calculated MCTMT amount for Zone 1.
Line 52E: MCTMT For Zone 2. Enter the calculated MCTMT amount for Zone 2.
Line 52F: Total MCTMT. Add lines 52d and 52e.
Line 53: Yonkers Nonresident Earnings Tax. Enter Yonkers nonresident earnings tax from the Yonkers nonresident tax form if it applies.
Line 54: Part-Year Yonkers Resident Income Tax Surcharge. Enter the part-year Yonkers resident income tax surcharge from the part-year resident tax form if it applies.
Line 55: Total New York City, Yonkers, And MCTMT Amounts. Add line 52a and lines 52f through 54.
Line 56: Sales Or Use Tax. Enter your New York sales or use tax amount. Do not leave this line blank.
Line 57: Voluntary Contributions. Enter voluntary contribution amounts from the New York voluntary contributions form if you chose to make any.
Line 58: Total Taxes, MCTMT, And Contributions. Add lines 50, 55, 56, and 57.
Payments And Refundable Credits
Line 59: Amount From Line 58. Enter the total amount from line 58.
Line 60: Part-Year New York City School Tax Credit Fixed Amount. Enter the fixed amount of the part-year New York City school tax credit if you qualify. Also make sure the New York City part-year resident section on the front of the form is completed.
Line 60A: New York City School Tax Credit Rate Reduction Amount. Enter the New York City school tax credit rate reduction amount if it applies.
Line 60B: New York City Income Tax Elimination Credit. Enter the New York City income tax elimination credit if you qualify.
Line 61: Other Refundable Credits. Enter other refundable credits from the IT-203 attachment form.
Line 62: Total New York State Tax Withheld. Enter the total New York State tax withheld from your wage and tax statements or other withholding documents.
Line 63: Total New York City Tax Withheld. Enter the total New York City tax withheld.
Line 64: Total Yonkers Tax Withheld. Enter the total Yonkers tax withheld.
Line 65: Estimated Tax Payments And Extension Payment. Enter your total estimated tax payments plus any amount paid with an extension request.
Line 66: Total Payments And Refundable Credits. Add lines 60 through 65.
Refund, Amount Owed, And Account Information
Line 67: Amount Overpaid. If line 66 is more than line 59, subtract line 59 from line 66. Enter the difference as your overpayment.
Line 68: Amount Available For Refund. Subtract line 69 from line 67. This is the amount that can be refunded to you after any amount applied to next year’s estimated tax.
Line 68A: New York State 529 Account Deposit. Enter the part of line 68 that you want deposited into a New York State 529 college savings account. Submit the required 529 deposit form if you use this option.
Line 68B: Total Refund After 529 Deposit. Subtract line 68a from line 68. This is the refund left after any 529 account deposit.
Refund Choice: Mark only one refund option. Choose direct deposit to a checking or savings account and complete line 73, or choose a paper check.
Line 69: Amount Applied To 2026 Estimated Tax. Enter the part of your overpayment that you want credited to your 2026 estimated tax.
Line 70: Amount You Owe. If line 66 is less than line 59, subtract line 66 from line 59. This is the amount due. If you want to pay by electronic funds withdrawal, mark the payment box and complete lines 73 and 74. If you pay by check or money order, complete the required payment voucher and mail it with the return.
Line 71: Estimated Tax Penalty. Enter any estimated tax penalty. Include it in the amount owed on line 70 or reduce the overpayment shown on line 67.
Line 72: Other Penalties And Interest. Enter any other penalties or interest that apply.
Line 73: Account Information For Direct Deposit Or Electronic Funds Withdrawal. Complete this section if you want direct deposit of a refund or electronic withdrawal of a payment. If the money would come from or go to an account outside the United States, mark the box provided.
Line 73A: Account Type. Mark the correct account type. Choose personal checking, personal savings, business checking, or business savings.
Line 73B: Routing Number. Enter the bank routing number for the account.
Line 73C: Account Number. Enter the bank account number. Check this number carefully to avoid refund or payment problems.
Line 74: Electronic Funds Withdrawal. Enter the withdrawal date and the amount to be withdrawn if you are paying electronically from your bank account.
Required Wage And Withholding Attachments
If you have wage or retirement withholding documents that must be reported with the return, complete the required New York wage and retirement withholding forms and submit them with the return. Do not send your federal wage statement by itself when the New York form requires the New York-specific withholding summary instead.
Third-Party Designee Section
Third-Party Designee Question: Mark Yes if you want to allow another person to discuss this return with the tax department. Mark No if you do not want to give that permission.
Print Designee’s Name: If you marked Yes, enter the designee’s printed name.
Designee’s Phone Number: Enter the designee’s phone number.
Personal Identification Number: Enter the designee’s personal identification number.
Designee’s Email: Enter the designee’s email address if you are providing one.
Paid Preparer Section
Paid Preparer Requirement: If someone was paid to prepare the return, that preparer must complete the paid preparer area.
Preparer’s NYTPRIN: Enter the preparer’s New York Tax Preparer Registration Identification Number if required.
NYTPRIN Exclusion Code: If the preparer is excluded from the NYTPRIN requirement, enter the correct 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’s name, or the preparer’s own name if self-employed.
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 preparer’s or firm’s employer identification number if applicable.
Date: Enter the date the preparer signs the return.
Preparer’s Email: Enter the preparer’s email address if provided.
Taxpayer Signature Section
Your Signature: Sign the return. An unsigned return can be rejected or delayed.
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 daytime phone number where you can be reached.
Email: Enter your email address if you want to provide it.
Final Review Before Filing
Before filing New York Form IT-203, review every name, Social Security number, date of birth, address, residency answer, dependent entry, income line, deduction amount, tax credit, payment amount, refund choice, bank number, and signature. Make sure all required supporting forms are attached, especially forms connected to income, adjustments, credits, withholding, New York City or Yonkers tax, MCTMT, voluntary contributions, estimated payments, and payment vouchers. Check that line 56 is not blank, that both spouses signed a joint return, and that any paid preparer completed the preparer section. Use the correct filing method and payment method for your situation so the return can be processed without avoidable delays.