Form IT 203 I PBF203B It203i

User Manual: PBF203B

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Department of Taxation and Finance
Instructions for Form IT-203
Nonresident and Part-Year Resident
Income Tax Return
New York State New York City Yonkers MCTMT
(including instructions for Forms IT-195, IT-203-ATT, IT-203-B, and IT-203-D)
IT-203-I
Instructions
Before you prepare a paper return, consider ling electronically
 Electronicpreparationandlingisfast,easy,andsecure.
 Electroniclersgettheirrefundsuptotwiceasfastaspaperlers.
 Theuser-friendlysoftwareensuresyoulealltherightformsanddon’tmissouton
valuablecredits.
Visit www.tax.ny.govtoleandlearnmore.
Ifyoudoleapaperreturn,youmayneedtheseadditionalforms,aswellascreditclaimforms.
Use Form: to:
IT-2 reportwagesandNYS,NYC,orYonkerstaxwithheld(donot submit
FormW-2).
IT-195 allocatealloraportionofyourpersonalincometaxrefundtoaNYS529
account.
IT-201-V makeapaymentbycheckormoneyorderwithyourreturn.
IT-203-B allocatenonresidentandpart-yearresidentincomeandusethecollegetuition
itemizeddeductionworksheet.
IT-203-D claimtheNewYorkitemizeddeduction.
IT-1099-R reportNYS,NYC,orYonkerstaxwithheldfromannuities,pensions,retirement
pay,orIRApayments(donotsubmitForm1099-R).
IT-203-ATT reportotherNYSorNYCtaxesortoclaimcreditsotherthanthosereportedon
FormIT-203.
IT-225 reportNYadditionandsubtractionmodicationsnotreporteddirectlyon
FormIT-203.
Reminder:Toclaimataxcredit(withtheexceptionofthehouseholdcredit
andthepart-yearNYCschooltaxcredit)youmust complete and
submittheappropriatecreditform.
See
updated information
for this form on our website
Go to topic Print Go to topic Print
2 2017 IT-203-I, Table of contents Accessourwebsiteatwww.tax.ny.gov
What’snewfor2017?............................................. 3
1099-G information ................................................. 5
Howarenonresidentandpart-year
 residentstaxed?.................................................. 6
Whomustle?........................................................ 6
Filing information for same-sex married couples.....7
Creditsforindividuals............................................. 8
Creditsforbusinesses.......................................... 10
Otherformsyoumayhavetole.......................... 12
FilingstatusanditemsBthroughI....................... 14
Part-yearresidentincomeallocationworksheet
...17
Line instructions for Form IT-203
 lines1through19.............................................. 19
NewYorkadditionsandsubtractions.................... 25
Standardoritemizeddeductionanddependent
exemptions – lines 33 and 35 ........................... 28
NewYorkStatetax–line38................................. 29
NewYorkStatehouseholdcredit–line39........... 29
NewYorkStatechildanddependentcare
credit – line 41 ................................................... 30
NewYorkStateearnedincomecredit–line43
..... 30
Income percentage – line 45
................................. 30
OtherNewYorkStatenonrefundable
 credits–line47................................................. 30
NetotherNewYorkStatetaxes–line49............. 30
Part-yearNewYorkCityresidenttax–line51..... 30
Part-yearresidentnonrefundable
 NewYorkCitychildanddependent
care credit – line 52 ........................................... 30
MCTMT–line52b................................................ 30
line 52c ................................................ 31
Yonkerstaxes–lines53and54........................... 31
Salesorusetax–line56..................................... 32
Voluntarycontributions–line57........................... 33
Part-yearNewYorkCityschooltaxcredit–
line 60 ............................................................... 34
Otherrefundablecredits–line61........................ 35
NewYorkState,NewYorkCity,andYonkerstax
 withheld–lines62,63,and64......................... 35
Checkyourwithholdingfor2018.......................... 35
Estimatedtaxpayments–line65......................... 35
Calculateyourrefundortheamountyouowe...... 36
Refundoptions..................................................... 36
Paymentoptions...................................................37
Accountinformation–line73............................... 38
Finishyourreturn.................................................. 40
Instructions for Form IT-195 ................................. 41
Instructions for Form IT-203-ATT .......................... 41
Instructions for Form IT-203-B .............................. 42
Instructions for Form IT-203-D .............................. 44
Additional information ...........................................47
Schooldistrictsandcodenumbers....................... 51
NewYorkState Tax Table .................................... 55
NewYorkStatetaxrateschedule........................ 63
Tax computation –
 NewYorkAGIofmorethan$107,650............... 64
Index .............................................insidebackcover
Whentole/Importantdates................... backcover
Needhelp?............................................. backcover
Wheretole........................................... backcover
Table of contents
TocreateWebTOCpage,turnTOCtextoffandWebbuttons_linksON,makePDFandthenturnoffWebbuttons_linksandTOCtext
backon.
Accessourwebsiteatwww.tax.ny.gov 2017 IT-203-I, General information 3
General changes for 2017
Allocation of refund
Beginningwithtaxyear2017,thereisanewrefundchoice.
Taxpayersmaydirectdepositalloraportionoftheirpersonal
incometaxrefundstoNYS529collegesavingsaccounts.See
theinstructionsfornewFormIT-195,Allocation of Refund, on
page41.
Cost of living adjustment
TheNewYorkStatestandarddeductionandtaxrateschedules
havebeenadjustedtoreectthecostoflivingadjustment
requiredundertheTaxLaw.
New York itemized deduction
ThecharitablecontributiondeductionlimitationontheNew
YorkitemizeddeductionfortaxpayerswithNewYorkadjusted
grossincome(AGI)over$10millionhasbeenextended
throughtaxyear2019.
New York State (NYS) source income denition
Arecentlawchangeamendedandexpandedthedenitionof
NYSsourceincome.
Nonqualied deferred compensation
Ifyouwererequiredtoreportcertainnonqualieddeferred
compensation(asrequiredunderfederalPublicLaw110-343,
Div.C,§801(d)(2))onyour2017federalincometaxreturn,or
ifanysuchamountsowedthroughtoyoufromapass-through
entity,youmustmarkanXintheYesboxatitemD3.Formore
information,seetheinstructionsforitemD3onpage14.
Changes to existing credits
Excelsior jobs program tax credit
ThiscredithasbeenextendedthroughDecember31,2029.
Thecreditisalsoexpandedtoincludelifesciencecompanies.
SeeFormIT-607,Claim for Excelsior Jobs Program Tax
Credit,anditsinstructions.Formoreinformationonprogram
requirements,seetheEmpireStateDevelopmentwebsiteat
www.esd.ny.gov.
Employee training incentive program (E-TIP) credit
Theprogramhasbeenamendedtoincentivizecompaniesto
includeincumbentworkertrainingaspartoftheexpansion
andretentionprojects,andexpandedtoincludetrainingfor
employeesworkinginlifesciences.Inaddition,thedenition
ofasignicantcapitalinvestmenthasbeenchanged.For
informationaboutthecredit,seeFormIT-646,Employee
Training Incentive Program Tax Credit,anditsinstructions.
Empire State lm production credit
ThiscredithasbeenextendedthroughDecember31,2022.
SeeFormIT-248,Claim for Empire State Film Production
Credit,anditsinstructions.
Empire State lm post-production credit
ThiscredithasbeenextendedthroughDecember31,2022.
SeeFormIT-261,Claim for Empire State Film Post-Production
Credit,anditsinstructions.
New York youth jobs program tax credit (name change)
Duetoaprogramnamechange,thecredit,previouslyknown
astheurban youth jobs program tax credit,isnowcalledthe
New York youth jobs program tax credit.Thecreditisstill
claimed on Form IT-635, New York Youth Jobs Program Tax
Credit;thecreditform’stitlewasupdatedaccordingly.This
credithasbeenextendedthroughDecember31,2022.For
informationabouttheprogram,visittheNYSDepartmentof
Laborwebsiteatwww.labor.ny.gov.
Alternative fuels and electric vehicle recharging property
credit
ThiscredithasbeenextendedthroughDecember31,2022.
SeeFormIT-637,Alternative Fuels and Electric Vehicle
Recharging Property Credit,anditsinstructions.
STAR credit advance payment
Beginningwithtaxyear2017,theTaxDepartmentcanestimate
STARcreditadvancepaymentamountstotimelyissuechecks
topropertyowners.Propertyownerswhoreceiveanoticefrom
thedepartmentstatingtheirestimatedSTARcreditadvance
paymentcheckwaslessthantheamountthepropertyowner
wasentitledtowillbeabletoclaimanyunderpaidamountof
theactualSTARcreditamountontheirtimely-ledpersonal
incometaxreturns.SeenewFormIT-119,STAR Credit
Advance Payment Reconciliation,anditsinstructions.
Clean heating fuel credit
Beginningwithtaxyear2017,therearechangestothecredit
denitions.SeeFormIT-241,Claim for Clean Heating Fuel
Credit,anditsinstructions.
New credits
Farm workforce retention credit
Beginningwithtaxyear2017,thereisanewcreditavailable
forafarmemployeroranownerofafarmemployerfor
employingeligiblefarmemployees.SeenewFormIT-647,
Farm Workforce Retention Credit,anditsinstructions.
NYC school tax credit (rate reduction amount)
Beginningwithtaxyear2017,theSchoolTaxReduction
(STAR)ProgramratereductionbenetforNewYorkCity
residentswithtaxableincomeof$500,000orlesshasbeen
eliminated.AffectedNewYorkCityresidentswhopreviously
receivedthebenetoftheSTARratereductionaresubject
toasmallincreaseinthecityincometaxrates.However,this
increaseinthecitytaxrateswillbeoffsetbyanexpanded
NewYorkCityschooltaxcredit.Seepage36forline69a
instructions, NYC school tax credit (rate reduction amount).
New and revised income modications
Distributions from an eligible retirement plan for the Lake
Ontario and St. Lawrence Seaway ood relief program
Anewsubtractionmodicationisallowedforindividualswhose
primaryresidencesweredamagedbythe2017oodingof
LakeOntarioandtheSt.LawrenceSeaway.Individualsmay
takeasubtractionmodicationfromtheirfederaladjusted
grossincome(FAGI)whenusingadistributionfromaneligible
retirementplantopayforrepairstotheirprimaryresidences.
Formoreinformation,seeTSB-M-17(2)I,Income Tax Relief for
Individuals Affected by the Flooding of Lake Ontario and the
St. Lawrence Seaway,theinstructionsforFormIT-225,New
York State Modications,andourwebsite.
What’s for 2017?
(continued)
4 2017 IT-203-I, General information Accessourwebsiteatwww.tax.ny.gov
E-le information
New voluntary contribution
Veterans’ home assistance fund
Taxpayersmaydonateanywholedollaramounttobeusedfor
thecareandmaintenanceofcertainveterans’homesinNew
York.Formoreinformation,seepage34.
What’s for 2017? (continued)
What is identity theft?
Identitytheftistheunauthorizeduseofpersonalinformation
suchas:
• socialsecuritynumber
credit card number
Identitythievescanleforgedtaxreturnstocollectfraudulent
refunds.
Victimsmaynotbeawaretheiridentitieshavebeenstolen.
Protect yourself from identity theft
Helpushelpyouprotectyouridentitybyonlywritingthelast
fourdigitsofyoursocialsecuritynumberonanycheckormoney
orderyousendtotheTaxDepartment.Toallowustoproperly
processyourreturnandpaymentvouchers,youmuststill
includeyourcompletesocialsecuritynumberonthoseforms.
Formoreinformation,orifyouthinkyouhavebeenavictimof
identitytheftthatisaffectingyourtaxrecords,seeourwebsite.
Using software?
 Youmuste-leifyoursoftwareallowsyoutoe-leyour
return,orifyouareataxpreparerwhoissubjecttothee-le
mandate.E-leiseasy,safe,andallowsyoutogetyourrefund
faster.MostNewYorktaxpayerse-le.
YoumayqualifytoFreeFile.
E-le your return
PayabalanceduebyauthorizingtheTaxDepartmentto
withdrawthepaymentfromyourbankaccount.Authorizethe
paymentwhenyoue-leorafteryouleyourreturn(usingthe
MakeaReturnPaymentonlineserviceonourwebsite).You
mayalsopaywithacreditcard,orsubmitacheckormoney
orderwithFormIT-201-V,Payment Voucher for Income Tax
Returns.
Visitourwebsiteatwww.tax.ny.govformoreinformation.
Accessourwebsiteatwww.tax.ny.gov 2017 IT-203-I, General information 5
Tosavespaceandenhanceclarity,theseinstructionsmayuse
commonabbreviations,including:
EIC = earned income credit
federal AGI = federaladjustedgrossincome
IRC = InternalRevenueCode
IRS = InternalRevenueService
MCTMT = MetropolitanCommuterTransportation
MobilityTax
New York AGI = NewYorkadjustedgrossincome
NYS = NewYorkState
NYC = NewYorkCity
New York State Tax Department
Online Services
Create an Online Services account and log in to:
makepayments
• viewyourlingandpaymenthistory
• getemailnoticationsforrefunds,bills,and
notices
respond to bills and notices
Accessisavailable24hoursaday,7daysaweek.
www.tax.ny.gov
Common words and phrases
Online Services
Need to know the amount of your 2016 New York State
Tax refund?
We do not mail Form 1099-G, Statement for Recipients of State
Income Tax Refunds.Ifyouneedthisinformationtocomplete
yourfederalreturn:
• checkyourpaperwork
• gotoOnlineServicesatwww.tax.ny.gov
• call(518)457-5181
Whenenteringamountsonyourreturn,includingonanycredit
forms,schedules,orotherformssubmittedwithyourNewYork
return, enter whole dollar amounts only(zeroshavebeen
preprinted).
Usethefollowingroundingruleswhenenteringyouramounts;
dropamountsbelow50centsandincreaseamountsfrom50to
99centstothenextdollar.Forexample,$1.39becomes$1and
$2.50becomes$3.
Entering whole dollar amounts
1099-G information
Keepaneyeoutforthefollowingiconsorsymbols.Theywill
alertyoutoimportantnewinformationandtoareaswhere
particularcautionshouldbeused.
New information Caution
What you can nd on our website
• Themostup-to-dateinformation
• Freee-leoptions
Forms and instructions
• Publicationsandotherguidance
Online services and account information
• Howtochangeyouraddress
Free tax return assistance information
• Howtoresolveanissue
• Taxpayerrightsinformation
• Subscriptionservicesign-up
Visitoursitetoseeotherservicesandinformation.
Pleasefollowtheseguidelines.
Useblackinkonly(noredorothercolorinkorpencils)toprintor
typeallentries.
Ifyoushowaloss,placeaminussignimmediately to the left of
thelossamount.Donotuse[ ]bracketsorparentheses.
MarkanXtollinboxesasappropriate.Donotuseacheck
mark.KeepyourXsandnumeralsinsidetheboxes.
Donotwriteindollarsignsorcommaswhenmakingentries.
How do I ll in the forms?File a valid return
FormsthathaveayearundertheNewYorkStatemapcan
onlybeusedforthattaxyear.
Important reminder to le a complete return
Youmustcompleteallrequiredschedulesandformsthat
makeupyourreturn,andincludeallpagesofthoseformsand
scheduleswhenyoule.Submitonlythoseformsandschedules
thatapplytoyourreturn,andbesurethatyouhavemadeall
requiredentries.Returnsthataremissingrequiredpagesorthat
havepageswithmissingentriesareconsideredincompleteand
cannotbeprocessed,andmaysubjecttaxpayerstopenaltyand
interest.
IfyouneedtogetNYCtaxformsandinstructionsorinformation
aboutNYCbusinesstaxes,contacttheNYCDepartmentof
Finance:
Online - nyc.gov/nance
Send a message - nyc.gov/contactdof
By phone -FromanyoftheveboroughsinNewYorkCity,call
311.FromoutsideNewYorkCity,call(212) 639-9675.
How to get New York City forms
Special symbols
6 2017 IT-203-I, General information Accessourwebsiteatwww.tax.ny.gov
New York State nonresidents and part-year
residents
YoumustleFormIT-203ifyoumeetanyofthefollowing
conditions:
YouhaveincomefromaNewYorksource(seebelowand
page7)andyourNewYorkAGI(Federal amount column) is
morethanyourNewYorkStatestandarddeduction.Complete
FormIT-203,lines1through31andcomparetheline31
Federal amounttoyourstandarddeductionfromthetableon
page28oftheseinstructions.
• YouwanttoclaimarefundofanyNewYorkState,NewYork
City,orYonkersincometaxeswithheldfromyourpay.
• YouwanttoclaimanyoftheNewYorkState,NewYorkCity,
orYonkersrefundableorcarryovercreditslistedinthechart
beginningonpage8.
• Youwereapart-yearresidentandyouaresubjecttoa
separatetaxonanylump-sumdistributionsforyourresident
periodderivedfromorconnectedwithNewYorksources
(Form IT-230, Separate Tax on Lump-Sum Distributions).See
Other forms you may have to leonpage12.
• Youincurredanetoperatingloss(NOL)forNewYorkState
personalincometaxpurposesforthetaxyear,without
incurringasimilarNOLforfederalincometaxpurposes.
SeeNew York State net operating loss on page 49 for more
information.
Nonresidents – New York source income
For nonresidents New York source income isthesum(with
adjustmentsforspecialaccrualsasdenedonpage48)of
income,gain,loss,anddeductionfrom:
realortangiblepersonalpropertylocatedinNewYorkState
(includingcertaingainsorlossesfromthesaleorexchangeofan
interestinanentitythatownsrealpropertyinNewYorkStateor
ownssharesofstockinacooperativehousingcorporationwhere
thecooperativeunitsrelatingtothesharesarelocatedinNew
York);
• servicesperformedinNewYorkState;
• abusiness,trade,profession,oroccupationcarriedoninNew
YorkStatewhetherornotasanemployee(seeTSB-M-10(9)I,
Income Received by a Nonresident Related to a Business,
Trade, Profession, or Occupation Previously Carried on Within
New York State); and
• aNewYorkScorporationinwhichyouareashareholder
(includinginstallmentincomefromanIRC453transaction).
NewYorksourceincomealsoincludes:
• yourdistributiveshareofNewYorkStatepartnershipincomeor
gain;
•yourshareofNewYorkStateestateortrustincomeorgain;
• lotterywinningswonintheNewYorkStatelottery,iftheprize
waswononorafterOctober1,2000,andthetotalproceedsof
theprizearemorethan$5,000;
• anygainfromthesale,transfer,orotherdispositionofshares
ofstockinacooperativehousingcorporationinconnection
withthegrantortransferofaproprietaryleasehold,whenthe
realpropertycomprisingtheunitsofsuchcooperativehousing
corporationislocatedinNewYorkState;
• anyincomeyoureceivedrelatedtoabusiness,trade,
profession,oroccupationpreviouslycarriedoninthisstate,
whetherornotasanemployee,includingbutnotlimitedto,
covenants not to compete and termination agreements (for
additional information, see Form IT-203-F, Multi-Year Allocation
Form, and its instructions);
• inthecaseofashareholderinanScorporationthathas
madetheelectiontobeaNewYorkScorporation,andthe
Scorporationhasdistributedaninstallmentobligationunder
IRCsection453(h)(1)(A)totheshareholders,anygain
recognizedonthereceiptofpaymentsfromaninstallment
obligation for federal income tax purposes;
• inthecaseofashareholderinanScorporationthat
hasmadetheelectiontobeaNewYorkScorporation,
andtheScorporationhasmadeanelectionunder
IRCsection338(h)(10),anygainrecognizedonthedeemed
asset sale for federal income tax purposes;
• inthecaseofashareholderinanScorporationthathas
madetheelectiontobeaNewYorkScorporation,andthat
ScorporationterminatesitstaxablestatusinNewYork,any
incomeorgainrecognizedonthereceiptofpaymentsfroman
installmentsalecontractenteredintowhentheScorporation
wassubjecttotaxinNewYork;and
• anygainrecognizedbyyouforfederalincometaxpurposes
fromthesaleortransferofapartnershipinterest,wherethe
saleortransfer:
– issubjecttotheprovisionsofInternalRevenueCode(IRC)
section 1060, and
– occurredonorafterApril10,2017.
 TheamountofthegaintobeincludedinNewYorksource
incomeisdeterminedinamannerconsistentwiththe
applicablemethodsandrulesforallocationunderArticle22in
theyearthattheassetsweresoldortransferred.
NewYorksourceincomedoes not includethefollowingincome
evenifitwasincludedinyourfederaladjustedgrossincome:
• certainpensionsthatareexemptfromNewYorkStatetaxation
byreasonofU.S.Code,Title4,section114(seeline10
instructionsonpage21),andannuitiesandpensionsthatmeet
theNewYorkStatedenitionofanannuity,unlesstheannuity
isemployedinorusedasanassetofabusiness,trade,
profession,oroccupationcarriedoninNewYorkState;
• interest,dividends,orgainsfromthesaleorexchangeof
intangiblepersonalproperty,unlesstheyarepartoftheincome
youreceivedfromcarryingonabusiness,trade,profession,or
occupationinNewYorkState;
IfyouwereanonresidentofNewYorkState,youaresubject
toNewYorkStatetaxonincomederivedfromNewYorkState
sources.IfyouwerearesidentofNewYorkStateforonlypart
ofthetaxyear,youaresubjecttoNewYorkStatetaxonall
incomeyoureceivedwhileyouwerearesidentofthestateand
onincomeyoureceivedfromNewYorkStatesourceswhileyou
wereanonresident.Tocomputetheamountoftaxdue,use
Form IT-203, Nonresident and Part-Year Resident Income Tax
Return.Youwillcomputeabasetaxasifyouwereafull-year
resident,thendeterminethepercentageofyourincomethatis
subjecttoNewYorkStatetaxandtheamountoftaxapportioned
toNewYorkState.
How are nonresidents and part-year residents taxed?
Who must le?
Accessourwebsiteatwww.tax.ny.gov 2017 IT-203-I, General information 7
• gamblingwinnings,otherthanlotterywinningswonintheNew
YorkStatelotteryasdescribedabove,unlessyouareengaged
inthebusinessofgamblingandyoucarryonthatbusinessin
NewYorkState;
• compensationyoureceivedforactiveserviceintheUnited
Statesmilitary(seeMembers of the armed forces on page 49);
• yourincomeearnedinNewYorkStateasamilitaryspouseif
(1)youareanonresidentofNewYorkState,and(2)youarein
NewYorkStatesolelytobewithyourspousewhoisamember
ofthearmedservicespresentinNewYorkStateincompliance
withmilitaryorders(formoreinformation,seeTSB-M-10(1)I,
Military Spouses Residency Relief Act );
• yourincomeasashareholderofacorporationthatisa
NewYorkCcorporation;
• compensationyoureceivedfromaninterstaterailcarrier,
interstate motor carrier, or an interstate motor private carrier for
regularlyassigneddutiesperformedinmorethanonestate;
• compensationyoureceivedfromaninterstateaircarrierif50%
orlessofthatcompensationisearnedinNewYorkState;
• compensationpaidtoyouif(1)youareengagedonavessel
toperformassigneddutiesinmorethanonestateasapilot
licensedunderU.S.Code,Title46,section7101,or(2)you
performregularlyassigneddutieswhileengagedasamaster,
ofcer,orcrewmanonavesseloperatingonthenavigable
watersofmorethanonestate.
Part-year residents – New York source income
Forpart-yearresidentsNew York source incomeisthesumof
thefollowingwithadjustmentsforspecialaccrualsasdenedon
page48:
1) allincomereportedonyourfederalreturnfortheperiodyou
arearesidentofNewYorkState;and
2) theNewYorksourceincomefortheperiodyouwerea
nonresidentofNewYorkState.
Additional notes to all lers
SeeOther forms you may have to letomakesureyourtax
returniscomplete.
Seethecreditchartsonpages8through11toreviewcredits
availablefornonresidentsandpart-yearresidents.
Doesyourchildhaveinvestment income over$2,100?Itwould
betoyouradvantagetoleaNewYorkreturnforyourchildto
reportyourchild’sinvestmentincome,sincetherewillbeno
NewYorktaxontherst$3,100ofthatincome.Whenyoule
yourfederalreturn,reportyourchild’sinvestmentincomeon
federalForm8615(insteadoffederalForm8814).Ifyoule
Form8814,theamountofyourchild’sinvestmentincomeover
$2,100thatwasincludedinyourfederalgrossincomewillbe
reportedintheFederal amountcolumnofyourFormIT-203on
yourNewYorkreturnandtaxedatyourrate.
Joint ling exception for some married taxpayers
Ifyouaremarriedandlingajointfederalincometaxreturn
butonespouseisaNewYorkStateresidentandtheother
isanonresidentorpart-yearresident,youarerequiredto
leseparateNewYorkStatereturns.Theresidentmustuse
Form IT-201, Resident Income Tax Return.Thenonresidentor
part-yearresident,ifrequiredtoleaNewYorkStatereturn,
mustuseFormIT-203.However,ifyoubothchoosetolea
jointNewYorkStatereturn,useFormIT-201andbothspouses’
incomewillbetaxedasfull-yearresidentsofNewYorkState.
Same-sexmarriedcoupleshavethesamestatetaxbenets
andrequirementsasdifferent-sexmarriedcoupleslingand
payingNewYorkStatepersonalincometax.Inaddition,as
aresultoftheSupremeCourt’sdecisionUnited States v.
Windsor,andIRSRevenueRuling2013-17,forfederal
taxpurposestheIRSwillrecognizeamarriagebetweena
same-sexcouplethatisalegalmarriageunderthelaws
ofthejurisdiction(eitherdomesticorforeign)wherethe
marriagewasperformed.Therefore,youmustdetermineyour
lingstatususingthegeneralmarriedlingstatusrules(see
Item A on page 14).
Thetermspouseshouldbereadasgenderneutraland
includesapersoninamarriagewithasame-sexspouse.
Thetermmarriageincludesamarriagebetweensame-sex
spouses.
Filing information for same-sex married couples
8 2017 IT-203-I, General information Accessourwebsiteatwww.tax.ny.gov
Accumulation distribution areabeneciaryofatrustwhoreceivedanaccumulationdistribution. page41*
Accumulation distribution  areabeneciaryofatrustwhoreceivedanaccumulationdistribution IT-360.1
(Part-year New York City)  duringtheperiodyouwereaNewYorkCityresident
Alternative fuels  haveunusedcreditforpurchasinganewalternative-fuelvehicleorconverting IT-253
   avehicletousealternativefuel,orhaveunusedcreditforinvestinginnew
   clean-fuelvehiclerefuelingproperty.
Alternative fuels   placedinservicealternativefuelvehiclerefuelingorelectricvehicle IT-637
and electric vehicle rechargingpropertyinNewYorkState.
recharging property
Child and dependent care areabletoclaimthefederalchildanddependentcarecredit. IT-216
(New York State)
Part-yearNYSresidents:Thiscreditmayberefundedtoyou,evenifyouowenotax.
Child and dependent care arequaliedtoclaimtheNYSchildanddependentcarecredit. IT-216
(Part-year New York City)
Claim of right  hadaclaimofrightcreditonyourfederalreturnforincomethatwassubject IT-257
(New York State)  toNewYorkStatetaxonaprioryear’sreturn.
Claim of right  hadaclaimofrightcreditonyourfederalreturnforincomethatwassubject IT-257
(New York City)   toNewYorkCitytaxonaprioryear’sreturn.
Claim of right hadaclaimofrightcreditonyourfederalreturnforincomethatwassubject IT-257
(Yonkers)   toYonkerstaxonaprioryearsreturn.
Claim of right hadaclaimofrightcreditonyourfederalreturnforincomethatwassubject IT-257
(MCTMT)  toMCTMTonaprioryear’sreturn.
Clean heating fuel purchasedbioheatingfuelthatisusedforspaceheatingorhotwaterproduction IT-241
   forresidentialpurposes.
Conservation  ownlandthatissubjecttoaconservationeasementheldbyapublicorprivate IT-242
easement  conservationagency.
Debrillator  purchasedanautomatedexternaldebrillatormachine. IT-250
Earned income
areallowedanearnedincomecredit(EIC)onyourfederalincometaxreturn. IT-215
(New York State)
Part-yearNYSresidents:Thiscreditmayberefundedtoyou,evenifyouowenotax.
Earned income areallowedanEIConyourfederalincometaxreturn. IT-215
(Part-year New York City)
Empire State child  haveaspousewhoqualiestoclaimtheEmpireStatechildcreditontheir IT-213
   separatelyledNewYorkStateresidentreturn.
Green building haveunusedcreditforexpensesandpurchasesforabuildingmeetingcertain DTF-630
   environmentalandenergystandards.
Historic homeownership  hadqualiedrehabilitationexpendituresmadewithrespecttoaqualiedhistoric IT-237
rehabilitation homelocatedinNewYorkState.
Household  cannotbeclaimedasadependentonanothertaxpayersfederalreturn page29*
(New York State) andyourfederaladjustedgrossincome(AGI),Federal amount column,
   isnotover$32,000($28,000iflingassingle).
Household  cannotbeclaimedasadependentonanothertaxpayersfederalreturn IT-360.1
(New York City) andyourfederalAGI,Federal amountcolumn,isnotover$22,500
   ($12,500iflingassingle).
Long-term care insurance  paidpremiumsduringthetaxyearforalong-termcareinsurancepolicy. IT-249
Lump-sum distribution receivedafederallump-sumdistributionwhileaNewYorkStateresidentthat IT-112.1
   wastaxedbyaspeciedjurisdictionoutsideNewYorkState.
Nursing home assessment
  paidanamountdirectlyrelatingtotheassessmentimposedonaresidential IT-258
   healthcarefacilitylocatedinNewYorkState.
*Seethispageintheinstructions.Thereisnoformforthiscredit.
Credits for individuals
Credit You may qualify for this credit if you: Form
SeeKey
above.
Key:
Thiscreditmayberefundedtoyou,evenifyouowenotax.
Accessourwebsiteatwww.tax.ny.gov 2017 IT-203-I, General information 9
Property tax relief areaNewYorkStatehomeowner(outsideofNewYorkCity) See Note
   whopaidschooldistricttaxes. below.
Residential fuel oil haveunusedcreditforreplacingorinstallingaresidentialfueloilstoragetank. page42*
storage tank
School tax (xed amount)  areapart-yearNewYorkCityresidentandyoucannotbeclaimedasa NYC-210
(Part-year New York City)   dependentonanothertaxpayer’sfederalreturn.Youmayapplyforthiscredit
   evenifyoudon’thavetoleFormIT-203.YoudonothavetoleFormNYC-210
   ifyouareclaimingthiscreditonFormIT-203.
School tax exemption areaNewYorkStatehomeownerwhorecentlypurchasedaresidence, See Note
(STAR)   whoiseligiblefortheSTARpropertytaxexemption,andhaselectedoris below.
   requiredtoclaimthecreditinlieuoftheexemption.
School tax (rate areapart-yearNewYorkCityresidentwithtaxableincomeof$500,000orless. page34*
reduction amount)
(Part-year New York City)
Solar energy purchasedorleasedsolarenergysystemequipmentandinstalleditatyour IT-255
system equipment  principalresidenceinNewYorkState.
Solar and wind energy haveunusedcreditforpurchasingandinstallingasolarorwindenergysystem. page42*
Taxes paid to another receivedincomeduringyourNewYorkStateresidentperiodfromoutside IT-112-R
state or jurisdiction  NewYorkStatethatwastaxedbyajurisdictionoutsideNewYorkState.
Taxes paid to Canada receivedincomeduringyourNewYorkStateresidentperiodfromCanada IT-112-C
   thatwastaxedbyaprovinceofCanada.
Credits for individuals (continued)
Credit You may qualify for this credit if you: Form
SeeKey
above.
*Seethispageintheinstructions.Thereisnoformforthiscredit.
Note:Thesewereadvancepaymentsmadeinthefallof2017.Formoreinformation,seeourwebsite.
Key:
Thiscreditmayberefundedtoyou,evenifyouowenotax.
Youmayapplyforthiscreditevenifyoudon’thavetoleataxreturn.
10 2017 IT-203-I, General information Accessourwebsiteatwww.tax.ny.gov
Alcoholic beverage isaregistereddistributorofalcoholicbeveragesthatproducedqualied IT-636
production  amountsofbeer,cider,wine,orliquorinNewYorkStateinthetaxyear.
Alternative fuels
haveunusedcreditforpurchasinganewalternative-fuelvehicleorconvertinga
IT-253
vehicletousealternativefuel,orhaveunusedcreditforinvestinginnewclean-fuel
 vehiclerefuelingproperty.
Alternative fuels  placedinservicealternativefuelvehiclerefuelingorelectricvehicle IT-637
and electric vehicle rechargingpropertyinNewYorkState.
recharging property
Biofuel production  producedbiofuelatabiofuelplantlocatedinNewYorkState. IT-243
Browneld credits  wasissuedacerticateofcompletionbytheNewYorkStateDepartment IT-611
  ofEnvironmentalConservation(DEC)undertheBrowneldCleanup IT-611.1
 Program. IT-611.2
IT-612
IT-613
Clean heating fuel  purchasedbioheatingfuelthatisusedforspaceheatingorhotwaterproduction IT-241
 forresidentialpurposes.
Conservation  ownlandthatissubjecttoaconservationeasementheldbyapublicorprivate IT-242
easement  conservationagency.
Debrillator purchasedanautomatedexternaldebrillatormachine. IT-250
Economic Transformation
 wasissuedacerticateofeligibilitybyEmpireStateDevelopment(ESD) IT-633
and Facility
Redevelopment
 admittingyouintotheEconomicTransformationandFacilityRedevelopment
Program
Program.
Empire State  hadexpensesfortheproductionofcertainqualiedcommercials. IT-246
commercial production
Empire State lm
 hadexpensesfortheproductionofcertainqualiedlmsandtelevisionshows. IT-248
production
Empire State lm
hadexpensesforthepost-productionofcertainqualiedlmsandtelevisionshows.
IT-261
post-production
Empire State Jobs
wasissuedacerticateofeligibilitybyEmpireStateDevelopment(ESD)underthe IT-634
Retention Program
 JobsRetentionProgram.
Empire zone (EZ) capital madeinvestmentsorcontributionstoanEZbusinessorproject,orhavean IT-602
 unusedEZcapitaltaxcreditfromaprioryear.
EZ employment incentive  acquired,built,orerectedpropertyforwhichanEZinvestmentcreditisallowed. IT-603
EZ investment  isEZ-certiedandplacedqualiedpropertyinserviceinanEZ. IT-603
EZ and zone equivalent
hasunusedcreditfromaprioryearforwagespaidtoemployeeswithin
IT-601
area (ZEA) wage
anEZorZEA.
Employee training
providedskillstrainingorinternshipprogramsinadvancedtechnologyandlife
IT-646
incentive program sciences for
youremployees.
Employment incentive  putpropertyinservicethatqualiedfortheinvestmentcredit.
IT-212-ATT
Employment of persons employedpersonswithdisabilities. IT-251
with disabilities
Excelsior jobs wasissuedacerticateofeligibilitybyEmpireStateDevelopment(ESD) IT-607
 undertheExcelsiorJobsProgram.
Farm workforce retainyourcurrentfarmworkforce. IT-647
retention credit   IT-647-ATT
Farmers’ school tax  areinthefarmingbusinessandpaidschooltaxesonagriculturalproperty IT-217
 inNewYorkState.
Financial services industry  isanancialservicesindustry(FSI)businessthatwasallowedan IT-605
EZ employment incentive  FSIEZinvestmentcredit.
Financial services  isanFSIbusinessthatplacedqualiedpropertyinservicein IT-605
industry EZ investment  anEZ.
Credits for businesses
SeeKey
above.
Credit You may qualify for this credit if you or your business: Form
Key:
Thiscreditmayberefundedtoyou,evenifyouowenotax.
Accessourwebsiteatwww.tax.ny.gov 2017 IT-203-I, General information 11
Financial services industry putpropertyinservicethatqualiedfortheFSIinvestmentcredit.
IT-252-ATT
employment incentive
Financial services  isanFSIbusinessthatplacedqualiedpropertyinservice IT-252
industry investment  inNewYorkState.
Green building
hadexpensesforabuildingthatmeetscertainenvironmentalandenergystandards.
DTF-630
Hire a veteran
hiredandemployedaqualiedveteranonorafterJanuary1,2014.
IT-643
Historic barn rehabilitation paidorincurredexpensestorestoreahistoricbarninNewYorkState.
IT-212-ATT
Investment  placedqualiedpropertyinserviceinNewYorkState. IT-212
Long-term care insurance paidpremiumsduringthetaxyearforalong-termcareinsurancepolicy. IT-249
Low-income housing hadconstructionorrehabilitationexpensesforeligiblerent-restrictedhousing. DTF-624
Manufacturer real isaqualiedNewYorkmanufacturerthatpaideligiblerealpropertytaxes. IT-641
property taxes
Minimum wage paidwagesattheNewYorkStateminimumwageratetostudentswhoare IT-639
reimbursement 16to19yearsold.
Musical and theatrical hadexpensesfortheproduction,promotion,performance,andtransportation IT-642
production forlive,dramatic,stageshowsonnationaltour.
New York youth wasissuedacerticateofeligibilitybyNewYorkStateDepartmentofLabor IT-635 
jobs program tax  undertheNewYorkYouthJobsProgram.
QETC capital  heldinvestmentsinaqualiedemergingtechnologycompany(QETC). DTF-622
QETC employment
isaQETCcompanythatpaidwagestofull-timeemployees.
DTF-621
QEZE real property taxes isaqualiedempirezoneenterprise(QEZE)thatpaideligiblerealpropertytaxes. IT-606
QEZE tax reduction  isaQEZEthatmeetstheemploymentrequirements. IT-604
Rehabilitation of  hadqualiedexpensesrelatedtotherehabilitationofacertiedhistoric IT-238
historic properties  structurelocatedinNewYorkState.
Security ofcer  employedqualiedsecurityofcersandreceivedacerticatefromtheNewYork IT-631
training  StateOfceofHomelandSecurity.
Special additional paidthespecialadditionalmortgagerecordingtax. IT-256
mortgage recording tax
START-UP NY isanapprovedSTART-UPNYbusinessandpaidexcisetaxon IT-640
telecommunication telecommunicationservices.
services excise tax
START-UP NY tax
isanapprovedSTART-UPNYbusinessoperatinginatax-freeNYarea. IT-638
elimination
Taxicabs and livery haveunusedcreditforupgradingavehiclesothatitisaccessibletopersons IT-239
service vehicles withdisabilities.(ForcostsincurredbeforeJanuary1,2011.)
accessible to
persons with hadcostsassociatedwiththepurchaseorupgradingofavehiclethatisaccessible IT-236
disabilities  topersonswithdisabilities.(ForcostsincurredonorafterJanuary1,2011.)
Temporary deferral deferredcertainnonrefundablecreditsin2010,2011,or2012. IT-501
nonrefundable payout
Unincorporated
isaNewYorkCitybusinessthatledFormNYC-202orNYC-202SandpaidUBT;or
IT-219
business tax (UBT)  wasapartnerinaNewYorkCitypartnershipthatledFormNYC-204andpaidUBT;or
(Part-year New York City)  wasabeneciaryofanestateortrustthatledFormNYC-202EINandpaidUBT.
Workers with wasissuedacerticateofeligibilitybyNewYorkStateDepartmentof IT-644
disabilities  LaborundertheWorkerswithDisabilitiesTaxCreditProgram.
Credits for businesses (continued)
SeeKey
above.
Credit You may qualify for this credit if you or your business: Form
Key:
Thiscreditmayberefundedtoyou,evenifyouowenotax.
ToreportwagesandNewYorkState,NewYorkCity,orYonkerstaxwithheld.For
moreinformation,seetheinstructionsonFormIT-2.
ToreportanyotherNewYorkStatetaxesyouaresubjectto,ortoclaimcreditsother
thanthosereportedonFormIT-203.Formoreinformation,seetheinstructionsfor
FormIT-203-ATT.
Tomakeapaymentbycheckormoneyorder.Formoreinformation,see
FormIT-201-V.
Toallocatebusinessincomeorlossandnetearningsfromself-employmentinand
outoftheMCTD.Formoreinformation,seetheinstructionsonFormIT-203-A.
ToallocatewagestoNewYork,reportlivingquartersmaintainedinNewYork
Stateduringanypartofthetaxyear,andtocomputeyourcollegetuitionitemized
deduction.
ToallowaspousewithnoNewYorksourceincome,inthecaseofmarried
nonresidentsandpart-yearresidentswhoarerequiredtoleajointreturn,the
optiontonotsignthejointreturnandtonotbeheldliableforanytax,penalty,or
interestdue.
ToclaimtheNewYorkitemizeddeduction.Formoreinformation,seethe
instructionsforFormIT-203-D.
ToallocateincometoNewYork,includableinfederalAGI,attributabletopast
employmentinNewYork,andtoreportstockoptionincome.
ToreportNewYorkStateadditionandsubtractionmodicationstofederalAGIother
thanthosespecicallylistedonFormIT-203.Formoreinformation,seepage25
andtheinstructionsforFormIT-225.
TocomputetaxdueifyouusedfederalForm4972tocomputeyourfederaltaxona
lump-sumdistributionfromaqualiedretirementplan.Formoreinformation,seethe
instructionsforFormIT-230.
TocomputethetaxdueifyouchangedyourNewYorkCityorYonkersresident
statusduringtheyear.YoumustpaytheNewYorkCityincometaxorYonkers
residentincometaxsurchargeforthepartoftheyearthatyoulivedinNewYorkCity
orYonkers.Formoreinformation,seetheinstructionsforFormIT-360.1.
ToreportNewYorkState,NewYorkCity,orYonkerstaxwithheldfromannuities,
pensions,retirementpay,orIRApayments.Formoreinformation,seethe
instructionsonFormIT-1099-R.
Topayestimatedtaxfor2018ifyouexpecttooweatleast$300ofNewYorkState
orNewYorkCityorYonkersincometaxafterdeductingtaxwithheldandcreditsyou
areentitledtoclaimoroweanyamountofMCTMT.Formoreinformation,seethe
instructionsforFormIT-2105.
Tocomputethetaxdueifyouwerenot aYonkersresidentfor2017but youearned
wagesorhadself-employmentincomefromwithinYonkers,andyouhavetole
aNewYorkStateincometaxreturn.Formoreinformation,seetheinstructionsfor
FormY-203.
ToamendapreviouslyledNewYorkStateincometaxreturn.Formoreinformation,
see Amending your returnonpage50andtheinstructionsforFormIT-203-X.
Form IT-203-ATT
Other Tax Credits and Taxes
Attachment to Form IT-203
Form IT-2
Summary of W-2 Statements
Form IT-203-B
Nonresident and Part-Year Resident Income
Allocation and College Tuition Itemized
Deduction Worksheet
12 2017 IT-203-I, General information Accessourwebsiteatwww.tax.ny.gov
Form IT-201-V
Payment Voucher for Income Tax Returns
Form IT-203-A
Business Allocation Schedule
Other forms you may have to le
Form IT-360.1
Change of City Resident Status
Form IT-230
Separate Tax on Lump-Sum Distributions
Form IT-203-D
Nonresident and Part-Year
Resident Itemized Deduction Schedule
Form IT-225
New York State Modications
Form IT-203-F
Multi-Year Allocation Form
Form IT-203-C
Nonresident or Part-Year Resident
Spouse’s Certicate
Form IT-203-X
Amended Nonresident and
Part-Year Resident Income Tax Return
Form IT-1099-R
Summary of Federal Form 1099-R
Statements
Form IT-2105
Estimated Tax Payment Voucher
for Individuals
Form Y-203
Yonkers Nonresident Earnings Tax Return
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 13
Name and address
Write the following in the spaces provided:
Name: First name, middle initial, and last name for you, and, if
you are ling a joint return, your spouse.
Mailing address: PO box or street address, city, state, and
ZIP code where you wish to receive your mail (refund and
correspondence).
If you are required to le Form IT-203-C (see page 12), only enter
the name of the spouse with New York source income.
Foreign addresses
Enter the information in the following order: city, abbreviation for
the province or state, postal code (follow the country’s practice),
and country. Do not abbreviate the country name.
Taxpayers permanent home address
If your mailing address is different from your permanent home
address (for instance, you use a PO box), enter your permanent
home address.
Part-year residents
Your permanent home address is the address of the dwelling
place in New York State that you occupied last in the tax year,
whether you or your spouse own or rent it.
If you moved into the state, enter your permanent home
address as of December 31, 2017. If you moved out of the
state prior to December 31, 2017, enter as your permanent
home address the address of the New York State residence
you occupied last in 2017.
If you use a paid preparer and you use the preparers address
as your mailing address, enter the address of your permanent
home in the space provided.
If you are a permanent resident of a nursing home, enter the
nursing home address.
If you are in the armed forces and your permanent home was
in New York State when you entered the military, enter your
New York permanent home address regardless of where you
are stationed.
If you are married and maintain separate New York State
residences and are ling separate New York State returns,
enter as your permanent home address the address of your
own residence.
Nonresidents
Enter the address of your residence outside New York State that
you consider to be your domicile and your permanent place of
abode if it is different from your mailing address. For denitions of
domicile and permanent place of abode, see page 47.
If you moved into New York State after December 31, 2017, enter
the address of the residence that you maintained during 2017
outside New York State that you considered to be your domicile
and your permanent place of abode.
Dates of birth and social security numbers
Enter your date(s) of birth and entire social security number(s) in
the same order as your names.
If you are required to le Form IT-203-C, include both your and
your spouse’s social security number.
New York State county of residence
Part-year residents
Enter the county of the last residence where you lived in
New York State. If you lived in New York City, use one of the
following county names:
If you live in use county
Bronx Bronx
Brooklyn Kings
Manhattan New York
Queens Queens
Staten Island Richmond
Nonresidents
Enter the abbreviation NR in the county space.
School district name and code
Part-year residents
Enter the correct code number and the name of your school
district. This is the district where you were a resident on
December 31, 2017, or the district where you were a resident
of New York before you moved out of the state. School districts
and code numbers are on pages 51 through 54. If you do not
know the name of your school district, contact your nearest public
school.
You must enter your school district name and code number
even if you were absent from the school district temporarily, if the
school your children attended was not in your school district, or if
you had no children attending school. Incorrect district names
and code numbers may affect school aid.
Nonresidents
Enter the abbreviation NR in the school district name box. Leave
the code box blank.
Decedent information
If the taxpayer whose name is listed rst on the return died after
December 31, 2016, and before you led your return, enter the
date of death in the boxes labeled Taxpayer’s date of death,
in month, day, and last two digits of year order. If the taxpayer
whose name is listed second died after December 31, 2016, and
before you led your return, enter the date of death in the boxes
labeled Spouse’s date of death.
In addition, you must make the appropriate entry at item F if you
qualify for an automatic 90-day extension of time to le your
return because your spouse died within 30 days before the due
date of your return (see page 15).
Also see Deceased taxpayers on page 48.
Step 1 – Complete the taxpayer information section
Step 1
14 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Item A
In nearly all cases you must use the same ling status that you
used on your federal return. If you did not have to le a federal
return, use the ling status you would have used if you had led.
The only exceptions to this rule apply to married individuals who
le a joint federal return. If you led a joint federal return, see
below. All others, go to item B.
If you led a joint federal return and:
1) both spouses are nonresidents and both have New York
source income, or
2) one spouse is a part-year resident and the other is a
nonresident with New York source income, or
3) both spouses are part-year residents,
you must le a joint New York State return using ling status .
Both spouses must sign the return and will generally be jointly
and individually liable for the entire tax, penalty, or interest due.
This means that if one spouse does not pay the tax due, the
other may have to.
If you meet one of the preceding three conditions but are unable
to le a joint New York return because:
1) the address or whereabouts of your spouse is unknown, you
can demonstrate that reasonable efforts have been made to
locate your spouse, and good cause exists for the failure to
le a joint New York return, or
2)
your spouse refuses to sign a joint New York return,
reasonable efforts have been made to have your spouse sign
a joint return, there exists objective evidence of alienation
from your spouse such as judicial order of protection, legal
separation under a decree of divorce or separate maintenance,
or living apart for the twelve months immediately preceding
application to le a separate return or commencement of an
action for divorce or commencement of certain family court
proceedings, and good cause exists for the failure to le a joint
New York return,
you may le a separate New York return using ling status .
If you led a joint federal return and:
1) both spouses are nonresidents but only one has New York
source income, or
2) one spouse is a part-year resident and the other is a
nonresident with no New York source income,
you must le a joint New York State return using ling status
and include in the Federal amount column the joint income as
reported on your federal income tax return. However, only the
spouse with New York source income (or the part-year resident
spouse) should sign Form IT-203. That spouse must also
complete Form IT-203-C, Nonresident or Part-Year Resident
Spouse’s Certication (see Other forms you may have to le),
and submit it with your Form IT-203. In this case, any refund or
notice of tax, penalty, or interest due will be issued only in the
name of the spouse required to sign Form IT-203.
If you led a joint federal return and one spouse is a
New York State resident and the other is a nonresident
or part-year resident, you are required to le separate New
York State returns. The resident must use Form IT-201. The
nonresident or part-year resident, if required to le a New York
State return, must use Form IT-203. However, if you both choose
to le a joint New York State return, use Form IT-201; both
spouses’ income will be taxed as full-year residents of New York
State.
Item B
If you itemized your deductions on your 2017 federal income tax
return, mark an X in the Yes box. If you claimed the standard
deduction on your federal return, mark an X in the No box.
Item C
If you can be claimed as a dependent on another taxpayers
federal return, you must mark an X in the Yes box. You must
mark the Yes box even if the other taxpayer did not claim you as
a dependent. For example, if another taxpayer was entitled to
claim you as a dependent on his or her federal return, but chose
not to so that you can claim the federal education credit, you
must mark the Yes box.
Item D1
If you marked Yes on federal Schedule B, then mark an X in the
Yes box.
Item D2 Yonkers part-year residents only:
If you received a check from the Tax Department for the property
tax relief credit, you must mark an X in the Yes box and enter the
total amount you received. This payment was generally mailed
in the fall of 2017. Do not include the amount of any STAR credit
check you may have received. For more information, and to
determine your amount, see our website.
Yonkers residents: Your part-year Yonkers resident tax
could be overstated if you do not mark the appropriate box
in item D2 above.
Item D3
Federal Public Law (P.L. 110-343) added section 457A to the
Internal Revenue Code (IRC) to address the taxation of certain
nonqualied deferred compensation. For nonqualied deferred
compensation to which IRC § 457A does not apply due solely
to the fact that the amount deferred is attributable to services
performed before January 1, 2009, to the extent the amount
deferred was not included in your federal adjusted gross income
(FAGI) in a tax year beginning before January 1, 2018, P.L.
110-343, Division C, § 801(d)(2) requires the amount deferred to
be included in your FAGI in the later of:
the last tax year beginning before January 1, 2018, or
the tax year in which there is no substantial risk of forfeiture
of the rights to such compensation determined in the same
manner as determined for purposes of IRC § 457A).
If you were required to report any nonqualied deferred
compensation as required under P.L. 110-343, Division C,
§ 801(d)(2), on your 2017 federal tax return, or if any such
amounts owed through to you from a pass-through entity (for
example, a partnership or S corporation), mark an X in the Yes
box; otherwise mark an X in the No box.
Item E
New York City part-year residents only:
Enter in the applicable box the number of months you and your
spouse (if ling a joint return) lived in New York City during 2017.
We need this information to verify your New York City school tax
credit.
All other taxpayers should leave the boxes at item E blank.
Step 2 – Select your ling status and complete items B through I
Step 2
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 15
Item F
If you qualify for one or more of the special conditions below,
enter the specied 2-character code(s).
Code A6 Build America Bond (BAB) interest
Enter this code if you included BAB interest in your federal
AGI. For additional information, see TSB-M-10(4)I, Treatment
of Interest Income from Build America Bonds, available on our
website.
Code C7 Combat zone
Enter this code if you qualify for an extension of time to le
and pay your tax due under the combat zone or contingency
operation relief provisions. See Publication 361, New York
State Income Tax Information for Military Personnel and
Veterans.
Code D9 Death of spouse
Enter this code if you qualify for an automatic 90-day
extension of time to le your return because your spouse died
within 30 days before the due date of your return.
Code K2 Combat zone, killed in action (KIA)
Enter this code if you are ling a return on behalf of a member
of the armed forces who died while serving in a combat zone.
See Publication 361 for information on ling a claim for tax
forgiveness.
Code E3 Out of the country
Enter this code if you qualify for an automatic two-month
extension of time to le your federal return because you are
out of the country. For additional information, see When to
le / Important dates on the back cover.
Code E4 Nonresident aliens
Enter this code if you are a U.S. nonresident alien for federal
income tax purposes and you qualify to le your federal
income tax return on or before June 15, 2018. The ling
deadline for your New York return is also June 15, 2018.
Code E5 Extension of time to le beyond six
months
Enter this code if:
1) You qualify for an extension of time to le beyond six
months under section 157.3(b)(1) of the personal income
tax regulations because you are outside the United States
and Puerto Rico, or you intend to claim nonresident status
under section 605(b)(1)(A)(ii) of the Tax Law (548-day rule).
If you qualify under section 157.3(b)(1)(i) of the personal
income tax regulations, submit a copy of the letter you sent
to the IRS to request the additional time to le.
2) You received a federal extension to qualify for the federal
foreign earned income exclusion and/or the foreign housing
exclusion or deduction. Submit a copy of the approved
federal Form 2350, Application for Extension of Time to File
U.S. Income Tax Return.
Code M2 Military spouse exempt income
Enter this code if you had exempt income under the federal
Military Spouses Residency Relief Act (Public Law 111-97).
For additional information, see TSB-M-10(1)I, Military Spouses
Residency Relief Act, available on our website.
Code 56 Losses from Ponzi-type fraudulent
investment arrangements
Enter this code if you had a Ponzi-type fraudulent investment
arrangement and are reporting a federal and New York
State theft loss deduction (itemized deduction) using
the federal safe harbor rules. Also submit a copy of your
federal Form 4684, Casualties and Thefts, and a copy of
the statement made in accordance with federal Revenue
Procedure 2009-20.
Failure to complete item G or item H, whichever applies,
may result in a delay in the processing of your return.
Item G
New York State part-year residents
If you were a New York State resident for part of the year, enter
the date you moved and mark an X in the box that describes your
situation on the last day of the tax year.
Item H
New York State nonresidents
Did you maintain living quarters in New York State?
If you or your spouse had living quarters available for your
use in New York State during any part of 2017 (whether or not
you personally used those living quarters for any part of the
year), mark an X in the Yes box and complete Schedule B on
Form IT-203-B.
These living quarters would include a house, apartment, co-op
or any other living quarters that are suitable for year-round use,
maintained or paid for by you or your spouse, or any New
York State living quarters maintained for your primary use by
another person, family member or employer.
For an example of living quarters maintained for your primary
use, see the instructions for Form IT-203-B, Schedule B.
Note: If you marked the Yes box, and you spend 184 days or
more (any part of a day is a day for this purpose) in New York
State, you may be considered a resident for New York State
income tax purposes. The determination of residency is based
on the facts and circumstances of your own situation. See the
denitions of Resident, Nonresident, and Part-year resident in
these instructions and the Nonresident Audit Guidelines available
on our website.
In addition, if you marked the Yes box and the living quarters
were located in New York City or Yonkers, you may also be
considered a resident of New York City or Yonkers for income tax
purposes.
If you meet the denition of a resident of New York State, New
York City, or Yonkers, you may not le Form IT-203. You must le
Form IT-201, Resident Income Tax Return.
If you are in the military and did not maintain a permanent place
of abode within the state, submit a statement to that effect with
your return (see Publication 361, New York State Income Tax
Information for Military Personnel and Veterans).
Step 2
(continued)
16 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Item I
Enter the required information for each dependent for whom
you claimed an exemption on federal Form 1040 or 1040A. Also
enter the required information for any dependent for whom you
were entitled to claim an exemption on your federal return but
chose not to (see Example below). If you did not have to le a
federal return, enter the required information for each dependent
for whom an exemption would be allowed for federal income tax
purposes.
Example: You were entitled to claim your daughter as a
dependent on your federal return but chose not to in order to
allow her to claim a federal education credit on her federal tax
return; you may still claim her as a dependent on your New York
State return.
If you have more than 6 dependents, submit a separate piece
of paper marked Form IT-203- item I continued, and enter the
required information for the additional dependents on that paper
(be sure to include your name and social security number at the
top of each sheet).
Note: If you are married ling a joint federal return but are
required to le separate returns for New York State (see page 7),
complete item I as if you had led separate federal returns.
Step 2
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 17
Overview
The purpose of lines 1 through 19 is to determine the portion of
your federal AGI that is subject to New York State tax, before
certain adjustments. This portion includes any items of income
you received as a nonresident from New York State sources plus,
if you were a resident of New York State for part of the year, any
items you received from any source while you were a resident.
Federal amount column
Enter the amount reported on your federal return for each item of
income or adjustment. In general, you must report income as it
appears on your federal return. (If you did not le a federal return,
report the amounts you would have reported as if you had led a
federal return.)
However, if you are subject to the special accrual rules, either
as a full-year nonresident or a part-year resident, also include all
items you would have to include as if you led a federal return on
the accrual basis. See Special accruals on page 48.
If you le a joint federal return but must le a separate return for
New York State, calculate the Federal amount column as if you
had led a separate federal return.
New York State amount column
Nonresidents
Enter all the income included in the Federal amount column that
you received from New York State sources.
Part-year residents
Enter the total of (a) your New York State source income for
the part of the year you were a nonresident, and (b) the income
included in the Federal amount column that you received
from all sources earned while you were a New York State
resident. Complete the Part-year resident income allocation
worksheet below to determine your New York State source
income.
Column C
Income from
Column B from
NYS sources
Column D
Income from
Column A for
resident period
New York State
nonresident period
Column B
Income from
Column A for
nonresident period
New York State
resident period
Federal income
(all sources)
Column A
Income from
federal return
Part-year resident income allocation worksheet
Adjusted gross income
Married persons ling separate New York State
returns should complete separate worksheets.
1 Wages, salaries, tips, etc. ...................... 1
2 Taxable interest income .......................... 2
3 Ordinary dividends .................................. 3
4 Taxable refunds, credits or offsets of
state and local income taxes ................. 4
5 Alimony received ..................................... 5
6 Business income or loss (from federal
Schedule C or C-EZ) ................................. 6
7 Capital gain or loss.................................. 7
8
Other gains or losses (from federal Form 4797)
8
9 Taxable amount of IRA distributions ........ 9
10
Taxable amount of pensions and annuities
10
11
Rental real estate, royalties, partnerships,
S corporations, trusts, etc. (from federal
Schedule E) ............................................ 11
12 Rental real estate included in line 11
(federal amount) ....... 12
13
Farm income or loss (from federal Schedule F)
13
14 Unemployment compensation ................ 14
15
Taxable amount of social security benets
15
16 Other income........................................... 16
17
Add lines 1 through 11 and 13 through 16
... 17
18 Total federal adjustments to income........ 18
19 Federal adjusted gross income
(subtract line 18 from line 17; see instructions below)
19
The combined total of Columns B and D should equal the total of Column A unless you have capital gains or losses. Add the amounts
in Column C and D for each line of the worksheet above and transfer the total to the corresponding line of Form IT-203 in the New
York State amount column.
Totals
Column E
(C + D)
Step 3
Step 3 – Enter your federal income and adjustments
18 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
If you moved into or out of New York State during 2017, use
the Part-year resident income allocation worksheet on page 17
along with the specic line instructions for Form IT-203 beginning
below to determine your New York State source income for the
entire tax year.
Enter only whole dollar amounts (see page 5).
Resident period is the period you were a New York State
resident; nonresident period is the period you were a New York
State nonresident.
Column A
Enter the amounts you reported on your federal return. Include
items you would have to include if you were ling a federal return
on the accrual basis.
Column B
Enter that portion of the Column A amount that you received
during your nonresident period. If you moved into New York
State, include items you would have to report if you were ling
a federal return on the accrual basis for the period before you
changed your resident status.
Column C
Enter that portion of the Column B amount that you received
during your nonresident period from:
services you performed in New York State (for example,
wages, salaries, termination agreements, covenants not to
compete, stock options, and stock appreciation rights);
property located in New York State; and
businesses, trades, professions, or occupations conducted in
New York State.
If you earned salary or wages both inside and outside of New
York State, you must complete Schedule A on Form IT-203-B to
determine the amount that is allocable to New York State. Enter
that amount in Column C. See the instructions for Form IT-203-B
for more information.
See Form IT-203-F, Multi-Year Allocation Form, if you received
income from a termination agreement, covenant not to compete,
stock option, restricted stock, or stock appreciation right.
Column D
Enter that portion of the Column A amount that you received
during your resident period. If you moved out of New York State,
include items you would have to report if you were ling a federal
return on the accrual basis for the period before you changed
your resident status.
Transfer the amounts in Column A to the corresponding lines on
Form IT-203 in the Federal amount column.
Transfer the amounts in Column E to the corresponding lines on
Form IT-203 in the New York State amount column.
Example 1: You moved from Indiana to New York State on
August 15, 2017. On your federal return, you report $35,000 in
total wages. Of this amount, you earned $12,000 while you were
a New York State resident. On line 1, you would enter $35,000
in Column A, $23,000 in Column B, $0 in Column C (you earned
no income in New York State prior to the move), $12,000 in
Column D, and $12,000 in Column E.
Example 2: You moved from New York State to Georgia on
June 10, 2017. On June 1, 2017, your employer awarded you a
guaranteed bonus of $2,000 that it paid to you on July 1, 2017.
You must enter the $2,000 bonus in Column D, line 1, since this
is income accruable to your resident period.
Example 3: You moved from New Jersey to New York State on
May 10, 2017. You own stock in the XYZ Corporation which, on
May 1, 2017, declared a $1,000 dividend payable on June 1,
2017. You also received $500 a month from rental property
located in New York which you sold on April 30, 2017. You must
report the $1,000 dividend income in Column B on line 3, since
this is income accruable to the nonresident period. You would
report the rental income in Column B and in Column C on line 11,
since you derived this income from New York State sources
during your nonresident period.
Step 3
Instructions for Part-year resident income allocation worksheet
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 19
Line 1 – Wages, salaries, tips, etc.
Federal amount column
Enter the total of all wages, salaries, fees, commissions,
bonuses, tips, fringe benets, etc., you reported on your 2017
federal return. Generally, the amount you enter should be shown
in box 1 of your federal Form(s) W-2, Wage and Tax Statement.
However, you must include all of these items even if your
employer did not report them on a wage and tax statement or
other income statement.
New York State amount column
Enter that part of the federal amount that represents services
performed in New York State as a nonresident. This amount
cannot exceed the amount entered in the Federal amount
column.
Part-year residents
Also add that part of the federal amount that you earned while a
resident.
Allocation of nonresident income earned partially in
New York State
If you earned your salary or wages both inside and outside of
New York State, you must determine the amount that is allocable
to New York State. This is not necessarily the amount shown in
the State wages, tips, etc. box on your Form(s) W-2. To correctly
determine your income earned in New York State, use one of the
following methods:
To allocate income that does not depend directly on the
volume of business transacted (for example, wages),
complete Schedule A, Allocation of wage and salary income
to New York State, on Form IT-203-B to determine the amount
earned in New York State. See page 42. Also see the caution
below.
To allocate income from a termination agreement, covenant
not to compete, stock option, restricted stock, or stock
appreciation right, complete Form IT-203-F to determine the
amount to allocate to New York State.
To allocate income that depends entirely on the volume of
business transacted, as in the case of a salesperson working
on commission, divide your volume of business transacted in
the state by your total volume of business transacted both in
and out of New York State. (The location where the services
or sales activities were actually performed determines where
business is transacted.) Multiply your total income subject to
allocation by this percentage. This is the amount allocated to
New York State. Submit a schedule with your return showing
how you computed this allocation.
If you allocate your personal service income differently, submit a
separate schedule showing complete details.
Failure to complete Schedule A of Form IT-203-B (and
Form IT-203-F, if applicable) and submit it with your
return will delay the processing of your return and could
result in penalties and interest being charged.
Line 2 – Taxable interest income
Federal amount column
Enter the amount you reported on your federal return.
New York State amount column
Enter that part of the federal amount that you received as a
nonresident from a business, trade, profession, or occupation
carried on in New York State. If the business is carried on both in
and out of New York State, see the instructions for line 6.
Part-year residents
Also add that part of the federal amount that you earned while
you were a resident.
Line 3 – Ordinary dividends
Federal amount column
Enter the amount you reported on line 9a of your federal return.
New York State amount column
Enter that part of the federal amount that you received as a
nonresident from a business, trade, profession, or occupation
carried on in New York State. If the business is carried on both in
and out of New York State, see the instructions for line 6.
Part-year residents
Also add that part of the federal amount that you earned while
you were a resident.
Line 4 – Taxable refunds, credits, or offsets of
state and local income taxes
Federal amount column
Enter the amount you included as income on your federal return.
Also enter this amount on line 24, Federal amount column.
New York State amount column
Enter that part of the federal amount that was derived from or
connected with New York State sources as a nonresident. Also
enter this amount on line 24, New York State amount column.
Part-year residents
Also add that part of the federal amount that you received while
you were a resident. Include this amount on line 24, New York
State amount column.
Line 5 – Alimony received
Federal amount column
Enter the amount you reported on your federal return.
New York State amount column
Do not enter alimony you received as a nonresident.
Part-year residents
Enter that part of the federal amount that you received while you
were a resident.
Line 6 – Business income or loss
Federal amount column
Enter the amount you reported on your federal return and submit
a copy of your federal Schedule C or Schedule C -EZ.
Step 3
Line instructions for Form IT-203
20 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Capital gains and losses from New York State sources
(New York State amount column) include:
capital gains or losses derived from real or tangible personal
property located within New York State, whether or not
connected with a trade or business (including all or a portion of
the gain or loss from the sale or exchange of an interest in an
entity if the entity owns real property in New York State or owns
shares of stock in a cooperative housing corporation where the
cooperative units relating to the shares are located in New York
State, provided that the sum of the fair market values of such
real property, cooperative shares, and related cooperative units
equals or exceeds 50% of the fair market value of the assets
the entity has owned for at least two years as of the date of the
sale or exchange; for additional information, see TSB-M-09(5)I,
Amendment to the Denition of New York Source Income of a
Nonresident Individual and Part Z of Chapter 59 of the Laws of
2017);
any gain from the sale, transfer, or other disposition of shares
of stock in a cooperative housing corporation in connection
with the grant or transfer of a proprietary leasehold with respect
to real property located in New York State, whether or not
connected with a trade or business;
capital gains from stock options, if you performed services
in New York State for the grantor during the period options
were granted, and the compensation (difference between the
option price and the fair market value of the stock at the time
the option was exercised) was not previously reported (see
Form IT-203-F);
capital gains or losses from stocks, bonds and other intangible
personal property used in or connected with a business, trade,
profession, or occupation carried on in New York State; and
any capital gain or loss derived from New York sources you
received as a member of a partnership, a beneciary of an
estate or trust, or a shareholder of a New York S corporation
(the partnership, S corporation, or estate or trust should
provide this information to you).
If any capital gains or losses are from business property (other
than real property) of a business carried on both in and out of
New York State, apply the business allocation percentage (from
Form IT-203-A) or an approved alternative method to determine
the New York capital gain or loss. Gains and losses from the sale
or disposition of real property are not subject to allocation. In all
cases, use the federal tax basis of property in computing capital
gains or losses.
Part-year residents
Also add that part of the federal amount that you realized while
you were a resident.
Line 8 – Other gains or losses
Federal amount column
Enter the amount you reported on your federal return and submit
a copy of federal Form 4797.
New York State amount column
Enter your New York gain or loss from the sale or exchange of
noncapital assets as a nonresident. To compute this amount, use
the federal provisions for computing gains or losses from the sale
or exchange of noncapital assets only for transactions that were
from New York sources.
Noncapital transactions from New York sources (New York State
amount column) are:
noncapital transactions included in your federal return
relating to property used in connection with a business, trade,
profession, or occupation carried on in New York State, and
New York State amount column
Enter that part of the federal amount that you received as a
nonresident from a business, trade, or profession you carried on
in New York State.
Part-year residents
Also add that part of the federal amount that you received while
you were a resident.
Business carried on in New York State
Your business, trade, profession, or occupation (not including
personal service as an employee) is carried on in New York State
if you have, maintain, operate or occupy desk space, an ofce, a
shop, a store, a warehouse, a factory, an agency or other place
in New York State where you regularly carry on your affairs, or
transact your business, with a fair measure of permanency and
continuity. This denition is not exclusive.
Business carried on both in and out of New York State
If you carry on your business, trade, or profession both in and out
of New York State, and you maintain accounts clearly reecting
income from the New York operations, enter the net prot or loss
from business carried on in New York State.
If the business’s books do not clearly reect income from New
York operations, you must allocate the income according to a
prescribed formula or an approved alternative method. Complete
Form IT-203-A, Business Allocation Schedule, and submit it with
Form IT-203. If you submit an alternative method for allocation,
submit all information about your own method of allocation, along
with Form IT-203-A (see the instructions for Form IT-203-A).
Passive activity loss
Complete and submit Form IT-182, Passive Activity Loss
Limitations for Nonresidents and Part-Year Residents, to report
any passive activity losses from New York sources.
New York City businesses
If you are self-employed and carry on a business, trade, or
profession in New York City, you may have to le New York
City’s Form NYC-202, Unincorporated Business Tax Return
for Individuals and Single-Member LLCs, or Form NYC-202S,
Unincorporated Business Tax Return for Individuals. See How
to get New York City forms on page 5. New York State does
not administer the New York City unincorporated business tax.
You must le your Form NYC-202 or NYC-202S at the address
specied on that form; do not submit it with your state return.
Line 7 – Capital gain or loss
Federal amount column
Enter the amount you reported on your federal return. Submit a
copy of federal Schedule D, if required for federal purposes, and
any related schedules. If the copy of federal Schedule D contains
gains or losses from the sale of real property, please note on the
schedule the state(s) where the property is located.
New York State amount column
Enter your New York capital gain or loss as a nonresident.
To compute this amount, use a copy of federal Schedule D
(Form 1040) as a worksheet, and the federal provisions for
computing capital gains and losses only for transactions that
were from New York sources. If you have a net capital loss for
New York State purposes the loss is limited to $3,000 ($1,500
if you are married and ling separately) on your New York State
return. You must treat any balance of a loss in excess of the
amount claimed on your 2017 return as a carryover loss on
returns for later years.
Step 3
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 21
your share of any noncapital gain or loss you received as a
member of a partnership, a beneciary of an estate or trust, or
a shareholder of a New York S corporation (the partnership,
S corporation, or estate or trust should provide this information
to you).
If the business’s books do not clearly reect the New York
gain or loss, you must allocate the gain or loss according to a
prescribed formula or an approved alternative method. Complete
Form IT-203-A, Business Allocation Schedule, and submit it with
Form IT-203. If you submit an alternative method for allocation,
submit all information about your own method of allocation, along
with Form IT-203-A (see the instructions for Form IT-203-A).
Part-year residents
Also add that part of the federal amount that you realized while
you were a resident.
Line 9 – Taxable amount of IRA distributions
Federal amount column
Enter the amount you reported on your federal return.
New York State amount column
Do not enter any part of the federal amount you received as a
nonresident.
Part-year residents
Enter that part of the federal amount that you received while you
were a resident.
See the instructions for line 28 to see if you qualify for the
pension and annuity income exclusion.
Line 10 – Taxable amount of pensions and
annuities
Federal amount column
Enter the taxable amount you reported on your federal return.
New York State amount column
Certain pension income received while a nonresident is not
taxable to New York State and should not be included in the
New York State amount column.
U.S. Code, Title 4, section 114, prohibits states from taxing
nonresidents on income they receive from (a) pension plans
recognized as qualied under the IRC and (b) certain deferred
compensation plans that are nonqualied retirement plans but
which meet additional requirements.
A pension or other retirement benet that is not exempt under
Title 4 of the U.S. Code, is exempt if it meets the New York
denition of an annuity.
See Publication 36, General Information for Senior Citizens and
Retired Persons.
If your pension and annuity income is not exempt from New York
tax and is based on services performed inside and outside
New York State, enter the amount you received as a nonresident
to the extent that the services were performed in New York State.
Part-year residents
Enter that part of the Federal amount column that represents the
taxable amount you received while you were a New York State
resident.
Government pensions
If the amount on line 10, either column, represents a pension
or other benet paid by the New York State or a municipal
retirement system (including distributions from the TIAA-CREF
Optional Retirement Program) or the United States, its territories
or possessions, political subdivisions of these territories
or possessions, the District of Columbia or any agency or
instrumentality of any of the above (including the military), also
include this amount on line 25. See the instructions for line 25.
Pension and annuity income exclusion
If you entered an amount on line 10, either column, see the
instructions for line 28 to see if you qualify for the pension and
annuity income exclusion.
Line 11 – Rental real estate, royalties, partnerships,
S corporations, trusts, etc.
Federal amount column
Enter the amount you reported on your federal return and submit
a copy of federal Schedule E.
New York State amount column
Enter that part of the federal amount you received as
a nonresident that was derived from or connected with
New York State sources. See the instructions below relating to
specic types of income.
Rent and royalty income from personal property – Include
rents and royalties from (1) tangible personal property not used
in a business, if the property is located in New York State;
and (2) tangible and intangible personal property used in or
connected with a business, trade, profession or occupation
you carried on in New York State. If you carry on a business
both in and out of New York State, determine your income from
New York State sources by applying the business allocation
percentage (from Form IT-203-A) or an alternate allocation
method. Include also your share of any rental or royalty income
you received as a member of a partnership or as a beneciary
of an estate or trust (this information should be provided to you
by your partnership or the estate or trust).
Rent from real property – Include rents and royalties from
real property located in New York State, whether or not used
in connection with a business. Also include your share of
any rental or royalty income you received as a member of
a partnership or as a beneciary of an estate or trust (this
information should be provided to you by your partnership or
the estate or trust).
Partnership income – Include your distributive share of
partnership income as reported on your Form IT-204-IP,
New York Partner’s Schedule K-1. Include only those items
of partnership income that you are not required to include
elsewhere in the New York State amount column. For example,
your share of a partnership’s New York capital gain is included
on line 7. (See Special rule for part-year residents on page 22.)
S corporation income – Include your pro rata share of New
York S corporation income, gain, loss and deduction (this
information should be provided to you by the S corporation).
Include only those items of S corporation income that you
are not required to include elsewhere in the New York State
amount column. For example, your share of S corporation
capital gains is included on line 7. If the corporation carried
on business both in and out of New York State, use the
corporation’s business apportionment factor determined under
Article 9-A, to compute the amount of your income or loss
derived from or connected with New York State sources. For
additional information visit our website. (See Special rule for
part-year residents on page 22.)
(continued)
Step 3
22 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Estate and trust income – Include your share of estate or
trust income from New York State sources (this information
should be provided to you by the duciary). Include only those
items of estate or trust income that you are not required to
include elsewhere in the New York State amount column. For
example, your share of the estate’s or trust’s capital gains is
included on line 7. (See Special rule for part-year residents
below.)
Passive activity loss – Complete and submit Form IT-182,
Passive Activity Loss Limitations for Nonresidents and
Part-Year Residents, to report your passive activity losses from
New York sources. Your passive activity loss as a nonresident
must be recomputed to determine the amounts that would
be allowed if your federal AGI took into account only items of
income, gain, loss, or deduction derived from or connected with
New York sources.
Part-year residents
Also add that part of the federal amount that you received
while you were a resident. Any passive activity loss must be
recomputed as if you led separate federal returns for your
resident and nonresident periods.
Special rule – Part-year residents must determine, and include
in the New York State amount column, the portion of their share
of income from a partnership, S corporation, or estate or trust
using either of two methods of allocation: the direct accounting
method or the proration method.
Note: If you are a partner, shareholder, or beneciary of more
than one entity, apply either method (direct accounting method or
proration method) separately to each entity. You are not required
to use the same method for all entities.
Direct accounting method – The direct accounting method
requires you to determine the actual amount of your share
of income attributable to the period you were a resident and
nonresident during the partnership’s, S corporation’s, or estate’s
or trust’s tax year ending within your tax year. If you elect to use
the direct accounting method, you must use the partnership’s,
S corporation’s, or estate’s or trust’s method of accounting for
federal income tax purposes to determine the amount attributable
to each period. In addition, you must use the method for all items
of income, gain, loss and deduction that are included in your
distributive share of partnership income, your pro rata share of
S corporation income, or your share of estate or trust income.
Proration method – Allocate the items of income based on the
number of days you were a resident and the number of days you
were a nonresident during the partnership’s, S corporation’s, or
estate’s or trust’s tax year which ends during your tax year. The
portion attributable to your nonresident period is limited to the
percentage of income derived from or connected with New York
State sources. (Obtain this percentage from your partnership,
S corporation, or estate or trust.) The following formula illustrates
the computation:
Step 1 Step 2 Step 3
+
Share of
income for
federal tax
purposes
Number of days you
were a resident during
entity’s tax year ending
during your tax year
Number of days in
entity’s tax year
×
Share of
income for
federal tax
purposes
Number of days you were
a nonresident during
entity’s tax year ending
during your tax year
Number of days in
entity’s tax year
Entity’s New York
allocation percentage
(or, if estate or trust,
portion derived from
New York sources)
New York
State
amount
=
× ×
Step 3
Example 1: Sam Smith was a partner in partnership Q during
2017. Partnership Q’s tax year ends on December 31, 2017.
Partnership Q carried on business both within and outside
New York State and has determined that the partnership’s
New York allocation percentage is 65%. For tax year 2017,
the distributive share of income from partnership Q included in
Sam’s Federal amount column on Form IT-203 was $40,000.
Sam changed residence from New York State to New Jersey on
September 30, 2017. Using Steps 1 through 3, the amount of
partnership income that Sam Smith must include in New York
source income (the New York State amount column) on his 2017
Form IT-203, is computed as follows:
Step 1 (resident period)
$40,000 × 273 (number of days from 1/1/2017 through
9/30/2017) ÷ 365 = $29,917.81
Step 2 (nonresident period)
$40,000
×
92 (number of days from 10/1/2017 through
12/31/2017) ÷ 365 = $10,082.19 × .65 = $6,553.42
Step 3
Total amount to include in New York State amount
column = $36,471
Example 2: Tim Jones was a partner in partnership R during
2017. Partnership R’s tax year began on November 1, 2016, and
ended on October 31, 2017. Partnership R carried on business
both within and outside New York State and has determined the
partnership’s New York allocation percentage is 60%. For tax
year 2017, the distributive share of income from partnership R
included in Tim’s Federal amount column on Form IT-203
was $65,000. Tim changed residence from New York State to
Vermont on May 31, 2017. Using steps 1 through 3, the amount
of partnership income that Tim Jones must include in New York
source income (the New York State amount column) on his 2017
Form IT-203, is computed as follows:
Step 1 (resident period)
$65,000
×
212 (number of days from 11/1/2016 through
5/31/2017) ÷ 365 = $37,753.42
Step 2 (nonresident period)
$65,000
×
153 (number of days from 6/1/2017 through
10/31/2017) ÷ 365 = $27,246.58 × .60 = $16,347.95
Step 3
Total amount to include in New York State amount
column = $54,101
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 23
Line 13 – Farm income or loss
Federal amount column
Enter the amount you reported on your federal return. Submit a
copy of your federal Schedule F.
New York State amount column
Enter that part of the federal amount that represents income or
loss from farming carried on in New York State as a nonresident.
Reporting farm income is similar to reporting business income.
See the instructions for reporting business income on line 6,
including the instructions for reporting when business is carried
on both in and out of New York State.
Part-year residents
Also add that part of the federal amount that you realized while
you were a resident.
Line 14 – Unemployment compensation
Federal amount column
Enter the amount reported on your federal return.
New York State amount column
Enter that part of the federal amount that represents taxable
unemployment compensation received as a nonresident resulting
from employment in New York State. If the unemployment
compensation received from New York State sources is based
on wage or salary income earned partly in and partly out of
New York State, determine the amount allocable to New York
State in the same manner as the wage and salary income on
which it is based.
Part-year residents
Also add that part of the federal amount that you received while
you were a resident.
Line 15 – Taxable amount of social security
benets
Federal amount column
Enter the amount of taxable social security (and Tier 1 railroad
retirement benets) you reported on your federal return. Also
enter this amount on line 26.
New York State amount column
Do not enter any amount you received as a nonresident.
Part-year residents
Enter that part of the federal amount that represents any taxable
amount of social security (and Tier 1 railroad retirement benets)
you received while you were a New York State resident. Also
enter this amount on line 26.
Line 16 – Other income
Federal amount column
Enter the total other income you reported on your federal return.
Write each type of income and its amount in the Identify area on
line 16. If you need more room, submit a list with your New York
return showing each type of income and its amount.
New York State amount column
Enter that part of the federal amount you received as
a nonresident that was derived from or connected with
New York State sources.
Part-year residents
Also add that part of the federal amount that you received while
you were a New York State resident.
Special rules
1) New York State lottery winnings
Nonresidents
Include prizes (not proceeds) won in the New York State
Lottery if the total proceeds of the prize exceed $5,000.
Proceeds means the total amount of the prize (not the
installment amount, if the prize is payable in installments),
less the cost to purchase just the winning ticket. If a group
wins a prize, use the total prize (not each group members
share) to determine if the proceeds exceed $5,000.
Part-year residents
Also add that part of the federal amount that you received
while you were a resident.
In the case of a lottery prize you elected to receive on the
installment basis, see Special accruals on page 48.
For additional information, see Publication 140-W, FAQs: New
York State Lottery Winners, What are my Tax Responsibilities
for New York State?
2) Net operating loss (NOL)
For New York State income tax purposes, your NOL deduction
is limited to the lesser of your NOL deduction derived from
New York sources (recomputed using federal rules) or your
federal AGI from the New York State amount column (but not
less than zero) computed without the NOL deduction. Also
see page 49 and addition modication number A-215 in the
instructions for Form IT-225.
If you are carrying forward an NOL derived from New York
sources (without a corresponding federal NOL), enter the
amount of the loss in the New York State amount column with
a minus sign. Submit a statement explaining the loss.
Part-year residents
Also add that part of the federal amount, if any, that you
incurred while you were a resident.
Line 18 – Total federal adjustments to income
Federal amount column
Enter the total adjustments to income you reported on your
federal return. Write each adjustment and its amount in the
Identify area on line 18. If you need more room, submit a list
showing each adjustment and its amount.
If you did not have to le a federal return, claim the same
adjustments to income that you would have claimed for federal
income tax purposes.
New York State amount column
Enter that part of the federal amount that represents adjustments
related to income you received as a nonresident that was derived
from or connected with New York State sources.
Part-year residents
Also add that part of the federal adjustment deductible while you
were a New York State resident.
Step 3
24 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Special rules
1) Alimony paid
You must use the following formula to compute the amount of
the federal deduction allowed in the New York State amount
column for alimony paid:
NYS amount Federal
New York
column, line 17 × alimony = alimony
Federal amount deduction deduction
*
column, line 17
The New York alimony deduction included on line 18 cannot
exceed the alimony deduction you claimed on your federal
return.
* If this amount is a negative number, your New York alimony
deduction is zero.
2) Moving expenses
Federal amount column
Enter the amount you reported on your federal return.
New York State amount column
Include moving expenses that you incurred as a nonresident
only if you moved to a new home because (1) you changed
job locations in New York State, or (2) you started a new
job in New York State. Do not include moving expenses you
incurred if your new job or new work location is outside New
York State.
Part-year residents
Also add that part of the federal amount that you paid or
incurred during your resident period.
Other adjustments to income
Allocate to New York State any other adjustment to income
that relates to wage or salary income earned partly in
New York State, or to income from a business carried on both
in and out of New York State, on the same basis as the income
to which it relates. Some of these adjustments include IRA
deduction, one-half of self-employment tax, and self-employed
SEP, SIMPLE, and qualied plans.
Example: You are allowed an adjustment of $800 on your
federal return for payments by a self-employed person to a
retirement plan, and these payments were made in connection
with a business you operated both in and out of New York State.
If, in determining your business income from New York State
sources, you compute your business allocation percentage on
Form IT-203-A to be 75% (see the instructions for line 6), then
75% of this adjustment, or $600, should be included in the New
York State amount column on line 18.
Line 19 – Federal adjusted gross income
Subtract line 18 from line 17 in each column and enter the
results on line 19. Generally, the Federal amount column will be
the same as the adjusted gross income reported on your federal
return. However, this amount will not be the same if you are
subject to the special accruals, either as a full-year nonresident
or part-year resident.
Do not leave line 19 blank.
Step 3
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 25
Overview
The computation of your New York State income tax is based
on your New York AGI, which is your federal AGI modied by
certain New York adjustments (New York additions and New York
subtractions).
New York State taxes certain items of income not taxed by
the federal government (New York additions). Similarly, New
York State does not tax certain items of income taxed by the
federal government (New York subtractions). See below and
Form IT-225, New York State Modications, and its instructions.
Nonresidents
These New York State additions or subtractions must be
added or subtracted from your federal AGI in the Federal
amount column and, to the extent they relate to income, loss,
or deduction derived from or connected with New York State
sources, they must be added or subtracted in the New York State
amount column.
New York additions and subtractions that relate to intangible
items of income, such as interest or ordinary dividends, are only
required to the extent the property that generates the income is
employed in a business, trade, profession, or occupation carried
on in New York State.
Part-year residents
If you were a part-year resident, include the portion of any of the
additions and subtractions that relate to your New York State
resident period in the New York State amount column. Also,
for the period you were a nonresident, include in the New York
State amount column the portion of any of the additions and
subtractions to the extent they are related to a business, trade,
profession, or occupation carried on in New York State or are
from real or tangible personal property located in New York State.
Partners and S corporation shareholders
If you have income from a partnership or S corporation, include
any New York adjustments that apply to that income. This
information should be provided by the entity. For important
information regarding these modications, see the instructions for
Form IT-225.
If you have either of the addition or subtraction modications
in the chart below relating to your partnership or S corporation
income, include the amount on the applicable line of Form IT-203.
For all other additions and subtractions relating to your
partnership and S corporation income, complete Form IT-225.
Beneciaries (estates and trusts)
If you have income from an estate or trust, any New York
adjustments that apply to that income, as well as any additions to
or subtractions from federal itemized deductions, will be shown in
your share of a single duciary adjustment.
You, as a nonresident
beneciary, must include in the Federal amount column your
share of the total duciary adjustment. Include in the
New York State amount column only that portion of the
nonresident beneciary’s share of the duciary adjustment that
relates to income, loss, or deduction derived from or connected
with New York State sources. Submit a schedule showing how
the duciary adjustment was computed. If the adjustment is a
net addition, complete Form IT-225 and enter the amount and
addition modication number EA-901 on line 5 of Form IT-225.
If the adjustment is a net subtraction, complete Form IT-225 and
enter the amount and subtraction modication number ES-901 on
line 14 of Form IT-225. Complete Form IT-225 and transfer the
amounts to Form IT-203.
If you led federal Form 4970, Tax on Accumulation Distribution
of Trusts, the income you reported on line 1 of Form 4970 is not
included on line 11 of Form IT-203 because the IRC considers
the distribution part of federal gross income.
You must therefore
include on line 5 of your Form IT-225 the amount of income you
reported on Form 4970, line 1, less any interest income on
state and local bonds and obligations of New York State and
its local governments (that was included on Form 4970, line 5).
See addition modication number A-114 in the instructions for
Form IT-225.
New York additions
Line 20 – Interest income on state and local
bonds and obligations
Do you have interest income from state and local bonds and
obligations from states other than New York State or its local
governments? If No, go to line 21. If Yes, see below.
Federal amount column
If Yes, enter any such interest income that you received or that
was credited to you during 2017, that was not included in your
federal AGI. This includes interest income on state and local
bonds, interest and dividend income from tax-exempt bond
mutual funds, and tax-exempt money market funds that invest in
obligations of states other than New York.
If you purchased a bond between interest dates, include the
amount of interest you received during the year, less the sellers
accrued interest (the amount accrued from the interest date
preceding your purchase to the date you purchased the bond).
If you sold a bond between interest dates, include the amount of
interest you received during the year plus the accrued interest
amount (the amount accrued from the interest date preceding
the date you sold the bond to the date you sold the bond). You
should have received this information when you purchased or
sold the bond.
New York State amount column
Do not make this addition for any period you were a nonresident
unless the addition is attributable to a business, trade, profession,
or occupation carried on in New York State.
If you were a part-year resident, you must also add the part of
the federal amount that you received or that was credited to you
for the period you were a resident.
Line 21 – Public employee 414(h) retirement
contributions
Are you a public employee of NYS or its local governments? If
No, go to line 22.
Step 4 – Calculate your New York additions and subtractions
Step 4
Step 4 – Calculate your New York additions and subtractions
Modication
code
Description Line
number
EA-113
ES-125
Interest income on state and local
bonds and obligations
Interest income on U.S. government
bonds
20
27
26 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
If Yes, enter in both the Federal amount column and the New
York State amount column the amount of 414(h) retirement
contributions, if any, shown on your wage and tax statement(s),
federal Form W-2, if you are:
a member of the NYS and Local Retirement Systems, which
includes the NYS Employees’ Retirement System and the NYS
Police and Fire Retirement System; or
a member of the NYS Teachers’ Retirement System; or
an employee of the State or City University of New York who
belongs to the Optional Retirement Program; or
a member of the NYC Employees’ Retirement System,
the NYC Teachers’ Retirement System, the NYC Board of
Education Retirement System, the NYC Police Pension Fund
or the NYC Fire Department Pension Fund; or
a member of the Manhattan and Bronx Surface Transit
Operating Authority (MABSTOA) Pension Plan.
Do not enter contributions to a section 401(k) deferred
arrangement, section 403(b) annuity or section 457 deferred
compensation plan.
Line 22 – Other additions
Use this line to report other additions that are not specically
listed on Form IT-203.
Enter on line 22, Federal amount column, the amount from
Form IT-225, line 9. Enter on line 22, New York State amount
column, the sum of the entries from Form IT-225, lines 1 and 5,
column B. Submit Form IT-225 with your return.
New York subtractions
Line 25 – Pensions of New York State and local
governments and the federal government
Did you receive a pension or other distribution from a NYS or
local government pension plan or federal government pension
plan? If No, go to line 26.
If Yes, and the pension or distribution amount was included in
your federal AGI, enter in both the Federal amount column and
New York State amount column the amount included in line 10
that represents any pension you received, or distributions
made to you from a pension plan which represents a return
of contributions in a year prior to retirement, as an ofcer,
employee, or beneciary of an ofcer or employee of:
NYS, including State and City University of New York and NYS
Education Department employees who
belong to the Optional
Retirement Program.
Optional Retirement Program members may only subtract
that portion attributable to employment with the State or City
University of New York or the NYS Education Department.
Certain public authorities, including:
Metropolitan Transit Authority (MTA) Police 20-Year
Retirement Program;
Manhattan and Bronx Surface Transit Operating Authority
(MABSTOA); and
Long Island Railroad Company.
Local governments within the state (for more details see
Publication 36, General Information for Senior Citizens and
Retired Persons ) .
The United States, its territories, possessions (or political
subdivisions thereof), or any agency or instrumentality
of the United States (including the military), or the
District of Columbia.
Also include distributions received from a New York State or
local pension plan or from a federal government pension plan
as a nonemployee spouse in accordance with a court-issued
qualied domestic relations order (QDRO) that meets the criteria
of IRC section 414(p)(1)(A) or in accordance with a domestic
relations order (DRO) issued by a New York court. For additional
information, see Publication 36.
You may not subtract (1) pension payments or return of
contributions that were attributable to your employment by an
employer other than a New York public employer, such as a
private university, and any portion attributable to contributions
you made to a supplemental annuity plan which was funded
through a salary reduction program; or (2) periodic distributions
from government (IRC section 457) deferred compensation
plans. However, these payments and distributions may qualify
for the pension and annuity income exclusion described in the
instructions for line 28 below.
Line 27 – Interest income on U.S. government
bonds
Did you include interest income from U.S. government bonds or
other U.S. government obligations on lines 2, 6, or 11? If No, go
to line 28.
If Yes, enter in the Federal amount column and, if applicable, the
New York State amount column the amount of interest income
earned from bonds or other obligations of the U.S. government.
Dividends you received from a regulated investment company
(mutual fund) that invests in obligations of the U.S. government
and meet the 50% asset requirement each quarter qualify for this
subtraction. The portion of such dividends that may be subtracted
is based upon the portion of taxable income received by the
mutual fund that is derived from federal obligations.
Contact the mutual fund for further information on meeting the
50% asset requirement and computing your allowable subtraction
(if any).
If you include an amount on line 27 from more than one line on
Form IT-203, submit a schedule showing the breakdown from
each line.
Do not list the same interest more than once on lines 27 and 29;
see the instructions for Form IT-225, subtraction modication
numbers S-121 and S-123.
Line 28 – Pension and annuity income exclusion
Did you enter an amount on line 9 or 10 that was not from a NYS
or local government pension plan or federal government pension
plan? If No, go to line 29.
Federal amount column
If Yes, and you were 59½ before January 1, 2017, enter the
qualifying pension and annuity income included in your 2017
federal AGI, but not more than $20,000. If you became 59½
during 2017, enter only the amount received after you became
59½, but not more than $20,000. If you received pension and
annuity income and are married, or received pension and annuity
income as a beneciary, see below.
$20,000 limit
You may not take a pension and annuity income exclusion that
exceeds $20,000, regardless of the source(s) of the income.
Qualifying pension and annuity income includes:
periodic payments for services you performed as an employee
before you retired;
periodic and lump-sum payments from an IRA, but not
payments derived from contributions made after you retired;
Step 4
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 27
periodic distributions from government (IRC section 457)
deferred compensation plans;
periodic distributions from an annuity contract (IRC
section 403(b)) purchased by an employer for an employee
and the employer is a corporation, community chest, fund,
foundation, or public school;
periodic payments from an HR-10 (Keogh) plan, but not
payments derived from contributions made after you retired;
lump-sum payments from an HR-10 (Keogh) plan, but only if
federal Form 4972 is not used. Do not include that part of your
payment that was derived from contributions made after you
retired;
periodic distributions of benets from a cafeteria plan (IRC
section 125) or a qualied cash or deferred prot-sharing or
stock bonus plan (IRC section 401(k)), but not distributions
derived from contributions made after you retired.
Qualifying pension and annuity income does not include:
Distributions received as a nonemployee spouse
in accordance with a court-issued qualied domestic
relations order (QDRO) that meets the criteria of IRC
section 414(p)(1)(A) or in accordance with a domestic
relations order (DRO) issued by a New York court. For
additional information, see Publication 36.
Distributions received as a result of an annuity contract
purchased with your own funds from an insurance company
or other nancial institution. The payments are attributable
to premium payments made by you, from your own funds,
and are not attributable to personal services performed. For
additional information, see Publication 36.
Married taxpayers
If you both qualify, you and your spouse can each subtract up to
$20,000 of your own pension and annuity income. However, you
cannot claim any unused part of your spouse’s exclusion.
Example: Chris and Pat, both age 62, included total pension
and annuity income of $45,000 in their federal AGI on their joint
federal tax return. Chris received qualifying pension and annuity
payments totaling $30,000 and Pat received qualifying payments
totaling $15,000. They are ling a joint New York State resident
personal income tax return. Chris may claim the maximum
pension and annuity income exclusion of $20,000, and Pat may
claim an exclusion of $15,000, for a total pension and annuity
income exclusion of $35,000.
Beneciaries
If you received a decedent’s pension and annuity income, you
may make this subtraction if the decedent would have been
entitled to it, had the decedent continued to live, regardless of
your age. If the decedent would have become 59½ during 2017,
enter only the amount received after the decedent would have
become 59½, but not more than $20,000.
In addition, the pension and annuity income exclusion of the
decedent that you are eligible to claim as a beneciary must
rst be reduced by the amount subtracted on the decedent’s
New York State personal income tax return, if any. The total
pension and annuity income exclusion claimed by the decedent
and the decedent’s beneciaries cannot exceed $20,000.
If the decedent has more than one beneciary, the decedent’s
$20,000 pension and annuity income exclusion must be allocated
among the beneciaries. Each beneciary’s share of the $20,000
exclusion is determined by multiplying $20,000 by a fraction,
whose numerator is the value of the pensions and annuities
inherited by the beneciary, and whose denominator is the total
value inherited by all beneciaries.
Example: A taxpayer received pension and annuity income
totaling $6,000 as a beneciary of a decedent who was 59½
before January 1, 2017. The decedent’s total pension and
annuity income was $24,000, shared equally among four
beneciaries. Each beneciary is entitled to one‑quarter of the
decedent’s pension exclusion, or $5,000 ($20,000 divided by 4).
The taxpayer also received a qualifying pension and annuity
payment of $14,000 in 2017. The taxpayer is entitled to claim
a pension and annuity income exclusion of $19,000 ($14,000
attributable to the taxpayers own pension and annuity payment,
plus $5,000 received as a beneciary
*).
* The total amount of the taxpayers pension and annuity
income exclusion that can be applied against the
taxpayers pension and annuity income received as
a beneciary is limited to the taxpayers share of the
decedent’s pension and annuity income exclusion.
Disability income exclusion
If you are also claiming the disability income exclusion
(Form IT-225, S-124), the total of your pension and annuity income
exclusion and disability income exclusion cannot exceed $20,000.
New York State amount column
Nonresidents
If you received pension or annuity income as a nonresident
of New York State, and were required to report it in the
New York State amount column on line 10 and it qualies for
the pension and annuity income exclusion (see above), enter
that amount, but not more than $20,000, in the New York State
amount column.
However, if you allocated the amount included on line 10, in the
New York State amount column because you performed services
inside and outside New York State, then you must allocate the
pension and annuity exclusion in the same manner, using the
same allocation percentage (but not more than $20,000).
Part-year residents
You may be entitled to deduct in the New York State amount
column a pension and annuity income exclusion of up to $20,000
for each of your taxable periods.
For your period of residence, include that part of the qualifying
pension and annuity income that you received during the period
you were a resident, but not more than $20,000.
For your period of nonresidence, include only that part of the
qualifying pension and annuity income you received during the
period you were a nonresident that was required to be included
in the line 10, New York State amount column, but not more
than $20,000. If you allocated the pension and annuity income
that you received during your nonresident period to New York
because it was attributable to services performed inside and
outside New York State, you must allocate the pension and
annuity income exclusion using the same allocation percentage
applied to your pension and annuity income included on line 10
(but not more than $20,000).
Line 29 – Other subtractions
Use this line to report other subtractions that are not specically
listed on Form IT-203.
Enter on line 29, Federal amount column, the amount from
Form IT-225, line 18. Enter on line 29, New York State amount
column, the sum of the entries from Form IT-225, lines 10 and 14,
column B. Submit Form IT-225 with your return.
Step 4
28 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Line 33 – Standard or itemized deduction
Determine which deduction to use:
1. If you took the standard deduction on your federal return, or
if you did not have to le a federal return, you must take the
New York standard deduction. Use the standard deduction
table below to nd the standard deduction amount for your
ling status. Enter the amount on line 33, mark an X in the
Standard box, and go to line 34.
2. If you itemized deductions on your federal return, use
Form IT-203-D, Nonresident and Part-year Resident Itemized
Deduction Schedule, and its instructions beginning on page 44
to compute your New York itemized deduction. Compare the
Form IT-203-D, line 15 amount to your New York standard
deduction amount from the standard deduction table. For
greater tax savings, enter the larger of these amounts on
line 33 and mark an X in the appropriate box, Standard or
Itemized.
Note: If you choose the itemized deduction, you must submit
Form IT-203-D with your return.
If you are married and ling separate returns (ling
status ), both of you must take the standard deduction
unless both of you itemized deductions on your federal returns
and both of you elect to itemize deductions on your
New York returns.
Note: If you paid qualied college tuition expenses, your
New York itemized deduction may be increased to an amount
greater than your New York standard deduction. You should
complete Form IT-203-D to determine if your allowable New York
itemized deduction is greater than your standard deduction.
Single and you marked item C Yes ...................... $ 3,100
Single and you marked item C No ......................... 8,000
Married ling joint return ........................................ 16,050
Married ling separate return ................................. 8,000
Head of household (with qualifying person) ........... 11,200
Qualifying widow(er) with dependent child ............ 16,050
New York State
standard deduction table
Filing status Standard deduction
(see page 14)
(enter on line 33)
Step 5 – Enter your standard or itemized deduction
and dependent exemption amounts
Line 35 – Dependent exemptions
Unlike on your federal return, you may not take personal
exemptions for yourself and for your spouse on your New
York State return.
The value of each New York State dependent exemption is
$1,000.
Enter on line 35 the number of your dependent exemptions
listed on Form IT-203, item I (and on Form IT-203 - item I
continued, if needed).
Lines 36 and 37 – Taxable income
Subtract line 35 from line 34. The result is your taxable income.
Enter this amount on both line 36 and line 37. If line 35 is more
than line 34, leave line 36 and line 37 blank.
Line 31 – New York adjusted gross income
In the amount boxes to the left of line 45, enter the amounts from
line 31 in the Federal amount column and the New York State
amount column. If the amount on line 31 in either the Federal
amount column or the New York State amount column is zero or
less, skip lines 32 through 44; enter 0 on line 45; and continue
on line 47.
Do not leave line 31 blank.
Step 4 and Step 5
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 29
Line 38 – New York State tax
Is line 32 (your New York AGI) $107,650 or less?
If Yes, nd your New York State tax using the 2017 New York State Tax Table on pages 55 through 62, or if line 37 is $65,000 or
more, use the New York State tax rate schedule on page 63. Enter the tax due on line 38.
If No, see Tax computation – New York AGI of more than $107,650, beginning on page 64.
Line 39 – New York State household credit
If you marked the Yes box at item C on the front of Form IT-203,
you do not qualify for this credit and should go to line 40. If you
marked No, use the appropriate table (1, 2, or 3) and the notes
on page 30 to determine the amount to enter on line 39.
Filing status only (Single) - Use New York State household
credit table 1.
Filing status , and Use New York State household
credit table 2.
Filing status
only (Married ling separate return) - Use
New York State h
ousehold credit table 3.
Filing status only (Single)
If your federal AGI (see Note 1) is over: but not over enter on Form IT-203, line 39:
$ (see Note 2) ................................................ $ 5,000 ........................................................... $ 75
5,000 ........................................................... 6,000 ........................................................... 60
6,000 ........................................................... 7,000 ........................................................... 50
7,000 ........................................................... 20,000 ........................................................... 45
20,000 ........................................................... 25,000 ........................................................... 40
25,000 ........................................................... 28,000 ........................................................... 20
28,000 ........................................................... No credit is allowed; do not make an entry on Form IT-203, line 39.
New York State household credit table 1
Filing status , and
If your federal AGI (see Note 1) is: And the number of exemptions listed on Form IT-203, item I, plus one
for you (and one for your spouse if Married ling joint return) is:
over 7
Over but not 1 2 3 4 5 6 7 (see Note 3)
over Enter on Form IT-203, line 39:
$ (see Note 2) ................ $ 5,000 $ 90 105 120 135 150 165 180 15
5,000 ........................... 6,000 75 90 105 120 135 150 165 15
6,000 ........................... 7,000 65 80 95 110 125 140 155 15
7,000 ........................... 20,000 60 75 90 105 120 135 150 15
20,000 ........................... 22,000 60 70 80 90 100 110 120 10
22,000 ........................... 25,000 50 60 70 80 90 100 110 10
25,000 ........................... 28,000 40 45 50 55 60 65 70 5
28,000 ........................... 32,000 20 25 30 35 40 45 50 5
32,000 ................................................ No credit is allowed; do not make an entry on Form IT-203, line 39.
New York State household credit table 2
New York State household credit table 3 (see Note 5)
Filing status only (Married ling separate return)
And the number of exemptions (from both returns) listed on
Form IT-203, item I (Form IT-201, item H) plus one for you and one for
your spouse is:
over 7
Over but not 1 2 3 4 5 6 7 (see Note 3)
over Enter on Form IT-203, line 39:
$ (see Note 2) ................. $ 5,000 $45 53 60 68 75 83 90 8
5,000 .......................... 6,000 38 45 53 60 68 75 83 8
6,000 .......................... 7,000 33 40 48 55 63 70 78 8
7,000 .......................... 20,000 30 38 45 53 60 68 75 8
20,000 .......................... 22,000 30 35 40 45 50 55 60 5
22,000 .......................... 25,000 25 30 35 40 45 50 55 5
25,000 .......................... 28,000 20 23 25 28 30 33 35 3
28,000 .......................... 32,000 10 13 15 18 20 23 25 3
32,000 ................................................... No credit is allowed; do not make an entry on Form IT-203, line 39.
If your federal AGI (see Note 4)
total from both returns is:
Step 6
Step 6 – Compute your taxes
30 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Line 41 – New York State child and dependent
care credit
Did you qualify to claim the federal child and dependent care
credit for 2017 (whether or not you actually claimed it)?
If No, you do not qualify for this credit. Go to line 42.
If Yes, complete Form IT-216, Claim for Child and Dependent
Care Credit, and transfer the amount from Form IT-216 to
Form IT-203, line 41. Submit Form IT-216 with your return.
For more information, see the instructions for Form IT-216.
Line 43 – New York State earned income credit
Did you claim the federal earned income credit for 2017 on your
federal income tax return?
If No, you do not qualify for this credit. Go to line 44.
If Yes, complete Form IT-215, Claim for Earned Income Credit,
and transfer the amount from Form IT-215 to Form IT-203,
line 43. Submit Form IT-215 with your return. For more
information, see the instructions for Form IT-215.
If the IRS is computing your federal earned income credit, write
EIC in the box to the left of the money column and leave the
money column blank on line 43. You must complete Form IT-203,
lines 45, 47, 49, 51 through 57, and 60 through 65, but do not
complete lines 66 through 71.
Complete Form IT-215, lines 1 through 9 (and lines 21, 23,
and 24, if you are a part-year resident), and submit it with your
return. The Tax Department will compute your New York State
earned income credit and the resulting refund or amount due.
If you are due a refund, we will send you the refund along with an
explanatory statement. If you owe tax, you will receive a bill that
must be paid within 21 days, or by April 17, 2018, whichever is
later.
Line 45 – Income percentage
To compute your income percentage, divide the amount from
line 31 in the New York State amount column by the amount from
line 31 in the Federal amount column. (These amounts must be
entered in the boxes to the left of line 45.) Round the result to
the fourth decimal place. For example, if the amounts used
were $12,000 divided by $36,000, the result would be .3333.
Enter this decimal on line 45; do not convert to a percentage.
If the amount on line 31 in either the Federal amount column
or New York State amount column is zero or less, enter 0 on
line 45.
If the amount on line 31 in the New York State amount column is
more than the amount on line 31 in the Federal amount column,
the income percentage will be more than 100%. For example,
if the amounts used were $25,000 divided by $15,000, the result
would be 1.6667.
If you used Form IT-230, Part 2, you must complete the
Nonresident and part-year resident income percentage schedule
of Form IT-230-I, Instructions for Form IT-230, to compute the
income percentage to enter on line 45.
Line 47 – New York State nonrefundable credits
See the credit charts beginning on page 8 for a list of
nonrefundable credits. If you are claiming any nonrefundable
credits, complete the appropriate credit forms and
Form IT-203-ATT. Transfer the amount of nonrefundable credits
to line 47. You must submit the completed credit forms and
Form IT-203-ATT with your return.
Line 49 – Net other New York State taxes
If you are subject to any other taxes, complete the appropriate
forms and Part 2 of Form IT-203-ATT. Transfer the total amount
of net other New York State taxes to line 49. You must submit
the completed forms and Form IT-203-ATT with your return.
Line 51 – Part-year New York City resident tax
If you were a New York City resident for part of 2017, complete
Form IT-360.1, Change of City Resident Status. Enter the tax
amount on line 51 and submit Form IT-360.1 with your return.
For more information see Form IT-360.1-I, Instructions for
Form IT-360.1.
Line 52 – Part-year resident nonrefundable
New York City child and dependent care credit
If you qualify to claim the federal child and dependent care credit
for 2017 (whether or not you actually claimed it) and:
1) have federal AGI * of $30,000 or less, and
2) have a qualifying child under 4 years of age as of
December 31, 2017,
you may qualify for this credit. Review the instructions for
Form IT-216 and, if you qualify, complete Form IT-216 and
transfer the amount from Form IT-216 to Form IT-203, line 52.
Submit Form IT-216 with your return.
* For most taxpayers, federal AGI is the amount from
Form IT-203, line 19, Federal amount column. However, if on
Form IT-203 you entered special condition code A6 (for Build
America Bond (BAB) interest), your federal AGI is the line 19
amount minus any BAB interest that was included in the line 19
amount.
Line 52b – Metropolitan Commuter Transportation
Mobility Tax (MCTMT) net earnings base
Are you subject to the MCTMT?
If No, go to line 53.
If Yes, report your net earnings base on this line.
Use these notes for New York State household credit tables 1 through 3
Note 1 For most taxpayers, federal AGI is the amount from Form IT-203, line 19, Federal amount column. However, if on
Form IT-203 you entered special condition code A6 (for Build America Bond (BAB) interest), your federal AGI is the line 19
amount minus any BAB interest that was included in the line 19 amount.
Note 2 This amount could be 0 or a negative amount.
Note 3 For each exemption over 7, add the amount in this column to the column 7 amount.
Note 4 For most taxpayers, federal AGI is the amount from Form IT-203, line 19, Federal amount column (or Form IT-201, line 19).
However, if on your NYS return(s) you or your spouse entered special condition code A6 (for Build America Bond (BAB)
interest), federal AGI is the line 19 amount minus any BAB interest that was included in the line 19 amount. If your spouse
was not required to le a New York State return, use your spouse’s federal AGI as reported on his or her federal return
(minus any BAB interest included in that amount).
Note 5 The credit amounts have been rounded (see page 5).
Step 6
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 31
The MCTMT is imposed on self-employed individuals (including
partners or members in partnerships, limited liability partnerships
(LLPs) that are treated as partnerships, and limited liability
companies (LLCs) that are treated as partnerships) engaging
in business within the Metropolitan Commuter Transportation
District (MCTD). Hereafter, partners and members will be
collectively referred to as partners. Partnerships, including LLPs
and LLCs treated as partnerships, will be collectively referred to
as partnerships.
The MCTD consists of New York City (the counties of New York
(Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond
(Staten Island)) as well as the counties of Rockland, Nassau,
Suffolk, Orange, Putnam, Dutchess, and Westchester.
The MCTMT is imposed at a rate of .34% (.0034) of an
individual's net earnings from self-employment allocated to
the MCTD. MCTMT is imposed if your net earnings from
self-employment allocated to the MCTD exceed $50,000 for the
year (computed on an individual basis, even if you le a joint
income tax return).
You must calculate your MCTMT net earnings base
separately for each source of self-employment income that
has business activity in the MCTD. If you have more than one
source, combine all the individual amounts on line 52b. This is
done by taking your net earnings from self-employment (see
denition below) from each source and multiplying them by the
MCTD allocation percentage for each source (see Determining
the MCTD allocation percentage below).
Note: If you are ling a joint return, you and your spouse must
each calculate the $50,000 threshold on an individual basis.
If both spouses' individually calculated MCTMT base exceeds
$50,000, then enter the combined total on line 52b. If either
spouse's calculated MCTMT base is $50,000 or less, do not
include that amount on line 52b.
Determining the MCTD allocation percentage for each source of
self-employment income:
START-UP NY approved business owners or partners
of an approved business who have net earnings from
self-employment allocated to the MCTD, must complete
Form IT-6-SNY, Metropolitan Commuter Transportation
Mobility Tax (MCTMT) for START-UP NY. If you have other
sources of self-employment income allocated to the MCTD
(other than the START-UP NY income), calculate those
amounts as shown below. You must include all your net
earnings from self-employment allocated to the MCTD on
Form IT-6-SNY, line 1.
Partners must allocate partnership income to the MCTD
based on the partnership's allocation. Partners will receive
their MCTD allocation percentage from their partnership on
Form IT-204-IP, New York Partner's Schedule K-1, line 29b.
Multiply your net partnership income by this percentage to
determine the amount to include on line 52b.
If you are a partner in more than one partnership, calculate the
amount separately for each partnership.
All others – if all of your net earnings from self-employment
are from business activity carried on inside the MCTD, all of
your net earnings from self-employment are allocated to the
MCTD. Include the total net earnings from self-employment
for that source on line 52b. If your net earnings from
self-employment are from business activity both inside
and outside the MCTD, you must complete Form IT-203-A,
Business Allocation Schedule, to calculate the amount to
include on line 52b. Note: For the denition of business
activity inside and outside the MCTD, see Form IT-203-A.
Example: Pat is a partner in a partnership XYZ doing
business in the MCTD. Pat also reports net earnings from
self-employment from two Schedule C businesses. Business A
carries on business both in and out of the MCTD. Business B
carries on business only inside the MCTD. Pat would calculate
the amount to enter on line 52b as follows:
1) Net partnership income $80,000 multiplied by
65% (.65), the amount shown on Form IT-204-IP,
line 29b = $52,000
2) Business B's net earnings from self-employment
of $36,000 = $36,000
3) Business A's net earnings from self-employment
of $30,000. Since the business is carried on both
in and out of the MCTD, use Form IT-203-A to
calculate the amount to include: Net earnings of
$30,000 × 40% (Form IT‑203‑A, line 8) = $12,000
Total amount to be included on line 52b = $100,000
Net earnings from self-employment generally is the amount
reported on federal Form 1040, Schedule SE, Section A,
line 4 or Section B, line 6 (depending on which section
you are required to complete) derived from the source of
self-employment income.
Under IRC section 1402, income from certain employment is
treated as income from a trade or business, and is reported on
federal Schedule SE as net earnings from self-employment.
Accordingly, the income is included in an individual's
computation of net earnings from self-employment allocated to
the MCTD and is subject to the MCTMT. Types of employment
treated as a trade or business under IRC section 1402 include
but are not limited to:
services performed by a United States citizen employed by a
foreign government, the United Nations, or other international
organization;
services performed by a church employee if the church or
other qualied church-controlled organization has a certicate
in effect electing an exemption from employer social security
and Medicare taxes; and
qualied services performed by a minister, a member of
a religious order who has not taken a vow of poverty, or a
Christian Science practitioner or reader.
If your net earnings from self-employment are not subject to
federal self-employment tax (for example, nonresident aliens),
use federal Schedule SE (Form 1040) to compute your net
earnings from self-employment as if they were subject to the tax.
For more information, see Publication 420, Guide to the
Metropolitan Commuter Transportation Mobility Tax.
Line 52c – MCTMT
Multiply the amount on line 52b by .34% (.0034).
Line 53 – Yonkers nonresident earnings tax
Did you earn wages or conduct a trade or business in Yonkers
either as an individual or as a member of a partnership? If No,
go to line 54.
If Yes, complete Form Y-203, Yonkers Nonresident Earnings
Tax Return. Enter the amount of tax on line 53 and submit
Form Y-203 with your return.
Line 54 – Part-year Yonkers resident income tax
surcharge
If you were a resident of Yonkers for part of 2017, complete
Form IT-360.1, Change of City Resident Status. Enter the tax
amount on line 54 and submit Form IT-360.1 with your return.
Step 6
32 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Line 56 – Sales or use tax
Report your sales or use tax liability on this line.
You owe sales or compensating use tax if you:
purchased an item or service subject to tax that is delivered to
you in New York State without payment of New York State and
local tax to the seller; or
purchased an item or service outside New York State that is
subject to tax in New York State (and you were a resident of
New York State at the time of purchase) with subsequent use
in New York State.
Note: You may be entitled to a credit for sales tax paid
to another state. See the exact calculation method in the
instructions for Form ST-140, Individual Purchaser’s Annual
Report of Sales and Use Tax.
For sales and use tax purposes, a resident includes persons who
have a permanent place of abode in the state. Accordingly, you
may be a resident for sales tax purposes even though you may
not be a resident for income tax purposes. See the instructions
for Form ST-140 for more information.
You may not use this line to report:
any sales and use tax on business purchases if the business is
registered for sales and use tax purposes. You must report this
tax on the business’s sales tax return.
any unpaid sales and use tax on motor vehicles, trailers,
all-terrain vehicles, vessels, or snowmobiles. This tax is paid
directly to the Department of Motor Vehicles ( DMV ). If you
will not be registering or titling it at the DMV, you should remit
the tax directly to the Tax Department using Form ST-130,
Business Purchasers Report of Sales and Use Tax, or
Form ST-140.
An unpaid sales or use tax liability commonly arises if you made
purchases through the Internet, by catalog, from television
shopping channels, or on an Indian reservation, or if you
purchased items or services subject to tax in another state and
brought them back to New York for use here.
Example 1: You purchased a computer over the Internet
that was delivered to your house in Monroe County,
New York, from an out-of-state company and did not
pay sales tax to that company.
Example 2: You purchased a book on a trip to
New Hampshire that you brought back to your residence
in Nassau County, New York, for use there.
You may also owe an additional local tax if you use property
or services in another locality in New York State, other than the
locality to which you paid tax. You owe use tax to the second
locality if you were a resident of that locality at the time of the
purchase and its rate of tax is higher than the rate of tax originally
paid.
Failure to pay sales or use tax may result in the imposition of
penalty and interest. The Tax Department conducts routine audits
based on information received from third parties, including the
U.S. Customs Service and other states.
If you owe sales or use tax, you may report the amount
you owe on your personal income tax return rather than ling
Form ST-140.
Using the sales and use tax chart below is an easy way to
compute your liability for all your purchases of items or services
costing less than $1,000 each (excluding shipping and handling)
that are not related to a business, rental real estate, or royalty
activities.
You must use Form ST-140 to calculate your sales and use tax
liability to be reported on this return if any of the following apply:
You prefer to calculate the exact amount of sales and use tax
due.
You owe sales or use tax on an item or service costing $1,000
or more (excluding shipping and handling).
You owe sales or use tax for purchases related to a business
not registered for sales tax purposes, rental real estate, or
royalty activities.
Include the amount from Form ST-140, line 4, on Form IT-203,
line 56. Do not submit Form ST-140 with your return.
If the amount reported on line 56 is $1,700 or more, you must
complete Form IT-135, Sales and Use Tax Report for Purchases
of Items and Services Costing $25,000 or More, and submit it
with your return.
If you do not owe any sales or use tax, you must enter 0 on
line 56. Do not leave line 56 blank.
For additional information on when you may owe sales or
use tax to New York, see TB-ST-913, Use Tax for Individuals
(including Estates and Trusts). For more information on
taxable and exempt goods and services, see TB-ST-740, Quick
Reference Guide for Taxable and Exempt Property and Services.
Sales and use tax chart
You may use this chart for purchases of items or services
costing less than $1,000 each (excluding shipping and
handling). You may not use this chart for purchases related
to a business, rental real estate, or royalty activities,
regardless of the amount.
If you maintained a permanent place of abode in New York State
for sales and use tax purposes for only part of the year, multiply
the tax amount from the chart by the number of months you
maintained the permanent place of abode in New York State and
divide the result by 12. (Count any period you maintained the
abode for more than one-half month as one month.)
If your
federal adjusted gross income
(line 19, Federal amount column) is: Enter on line 56:
up to $15,000 *............................................ $ 11
$ 15,001 - $ 30,000 ................................. 2 2
30,001 - 50,000 ................................. 3 7
50,001 - 75,000 ................................. 5 6
75,001 - 100,000 ................................. 7 4
100,001 - 150,000 ................................. 9 7
150,001 - 200,000 ................................. 11 4
200,001 and greater ................................. .058% (.00058)
of income, or
$
250, whichever
amount is smaller
* This may be any amount up to $15,000,
including 0 or a negative amount.
Step 6
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 33
Line 57 (57a through 57o)
You may make voluntary contributions to the funds listed
below. Enter the whole dollar amount (no cents, please) of your
contribution(s) in the amount boxes (lines 57a through 57o).
Enter the total amount of all your contributions combined on
line 57.
Your contribution(s) will reduce your refund or increase your
tax payment. You cannot change the amount(s) you give
after you le your return.
Return a Gift to Wildlife
Your contribution will benet New York’s sh, wildlife, and marine
resources, and you can receive a free issue of Conservationist
magazine. Call 1 800 678-6399 for your free sample issue.
For more information about New York State’s environmental
conservation programs, go to www.dec.ny.gov. For information
about Conservationist, go to www.TheConservationist.org.
Missing and Exploited Children Clearinghouse
(MECC) Fund (Missing/Exploited Children Fund)
Each year over 20,000 children are reported missing in New York
State. Your contribution will benet the New York State MECC
(part of the Missing Persons Clearinghouse). This organization
works with police agencies and parents to locate missing children
and to promote child safety through education. Contributions
are used to distribute educational materials, disseminate
missing child alerts, and conduct investigative training for
police ofcers. For additional information about services and
free safety publications visit www.criminaljustice.ny.gov or
call 1 800 FIND-KID (346-3543).
Breast Cancer Research and Education Fund
(Breast Cancer Research Fund)
Your contribution will support ground-breaking research and
education in New York State to prevent, treat, and cure breast
cancer. Help make breast cancer a disease of the past. For more
information, go to www.wadsworth.org/extramural/breastcancer.
New York State will match your contribution to the Breast Cancer
Research and Education Fund, dollar for dollar.
Alzheimers Disease Fund (Alzheimers Fund)
Contributions to this fund support services provided by the
Alzheimers Disease Program administered by the New York
State Department of Health. This program is designed to provide
education, counseling, respite, support groups, and other
supportive services to people with Alzheimers disease, their
families, caregivers, and health care professionals.
United States Olympic Committee/Lake Placid Olympic
Training Center (Olympic Fund)
Contributions to this fund help support the Olympic Training
Center in Lake Placid. The $16 million complex is one of just
three U.S. Olympic training centers in the United States. The
center is used primarily by U.S. athletes who are training to
compete in future winter and summer Olympic and Paralympic
sports. Individual contributions must be $2. If you are married
ling jointly and your spouse also wants to contribute, enter $4.
Prostate and Testicular Cancer Research and
Education Fund
Your contribution will advance prostate and testicular cancer
research, support programs and education projects in New York
State. New York State will match contributions to the Prostate
and Testicular Cancer Research and Education Fund, dollar for
dollar.
National September 11 Memorial & Museum at the
World Trade Center (9/11 Memorial)
Your contribution will help sustain the National September 11
Memorial & Museum that commemorates and honors the
thousands of people who died in the attacks of September 11,
2001, and February 26, 1993. The Memorial and Museum
recognizes the endurance of those who survived, the courage of
those who risked their lives to save others, and the compassion
of all who supported us in our darkest hours. Help New York
State, the nation, and the world remember by making a
contribution. For more information, go to www.911memorial.org.
Volunteer Fireghting and Volunteer Emergency
Services Recruitment and Retention Fund
(Volunteer Fireghting & EMS Recruitment Fund)
Contributions to this fund will help recruit and retain the men and
women who make up our volunteer re and volunteer emergency
medical services units. Volunteer reghters and volunteer
emergency medical services workers are crucial to the effective
operation of a municipality and for the safety and well-being of
the citizens of this state. Volunteer reghters and volunteer
emergency medical services workers provide invaluable
benets to their local communities. Despite their importance,
the number of volunteer reghters and volunteer emergency
medical services workers has declined signicantly over the past
few years. For more information, go to www.dhses.ny.gov/ofpc
or contact the State Ofce of Fire Prevention and Control
at (518) 474-6746.
Teen Health Education Fund
(Teen Health Education)
Contributions to this fund will be used to supplement educational
programs in schools for awareness of health issues facing teens
today. These issues include health programs with an established
curriculum providing instruction on alcohol, tobacco, and other
drug abuse prevention, teen obesity, and teen endometriosis.
Veterans Remembrance and Cemetery
Maintenance and Operation Fund
(Veterans Remembrance)
Your contribution will help provide for the perpetual care of state
veterans cemeteries. Contributions will be used for the purchase,
leasing, and improvement of land for veterans cemeteries, the
purchase and leasing of equipment and other materials needed
for the maintenance of cemeteries, and other associated costs.
Homeless Veterans Assistance Fund
(Homeless Veterans)
Contributions to this fund will be used to assist in providing
homeless veterans in New York with assistance and care with
housing and housing-related expenses. The New York State
Department of Veterans Affairs will oversee the collection and
distribution of amounts in the fund.
Step 7 – Add voluntary contributions
Step 7
(continued)
34 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Line 60a – Part-year New York City school tax
credit (rate reduction amount)
If you are not a New York City part-year resident, you do not
qualify to claim this credit. Go to line 61.
If you are a New York City part-year resident and you marked the
Yes box at item C on the front of Form IT-203 indicating that you
can be claimed as a dependent on another taxpayers federal
return, you do not qualify to claim this credit. Go to line 61.
If you are a New York City part-year resident and you marked
No at item C on the front of Form IT-203, use your New York City
taxable income (see below) to compute your credit.
Line 60 – Part-year New York City school tax
credit (xed amount)
If you are not a New York City part-year resident, you do not
qualify to claim this credit. Go to line 61.
If you are a New York City part-year resident and marked the Yes
box at item C on the front of Form IT-203 indicating that you can
be claimed as a dependent on another taxpayers federal return,
or your income* is more than $250,000, you do not qualify for this
credit. Go to line 61.
If you are a New York City part-year resident and marked the
No box at item C on the front of Form IT-203 indicating that you
cannot be claimed as a dependent on another taxpayers federal
return and your income* is $250,000 or less, determine your
credit using the chart below. At item E on the front page of your
Form IT-203, be sure you have entered the number of months
you, and your spouse if applicable, lived in New York City.
If you are ling status , , or , determine your credit using the
second column in the tax credit proration chart.
If you are ling status , determine your credit using the third
column in the tax credit proration chart.
If you are ling status , and both spouses were part-year city
residents, determine your credit using the third column in the tax
credit proration chart. If both spouses do not have the same city
resident period, determine the credit using the number of months
for the spouse with the longer city resident period.
Example: You were a 5-month New York City resident and your
spouse was an 8-month New York City resident. Your income*
was less than $250,000 and you marked ling status , married
ling joint return. You are entitled to a credit of $83 (using the
8-month period).
If one spouse was a New York City part-year resident and the
other spouse was a city nonresident for the entire year, determine
the part-year resident’s credit using the second column and ling
status . The nonresident spouse may not take a credit.
Part-year New York City school tax credit
(xed amount) proration chart
Your ling status is
or ,
your credit
**
is:
Your ling status is ,
or ,
your credit
**
is:
Resident
period
(number of
months)
1 $ 5 $ 10
2 10 21
3 16 31
4 21 42
5 26 52
6 31 63
7 36 73
8 42 83
9 47 94
10 52 104
11 57 115
12 63 125
If your income* is $250,000 or less, and
* Income, for purposes of determining your New York City
school tax credit, means your federal AGI from Form IT-203,
line 19 ( Federal amount column), minus distributions from
an individual retirement account and an individual retirement
annuity, from Form IT-203, line 9 ( Federal amount column), if
they were included in your FAGI.
**
The statutory credit amounts have been rounded (see page 5).
Step 8 – Enter your payments and credits
Step 7 and Step 8
Step 7 – Add voluntary contributions (continued)
Mental Illness Anti-Stigma Fund
Contributions to this fund will be used by the New York State
Ofce of Mental Health to provide grants to organizations
dedicated to eliminating the stigma of mental illness and helping
people access care. In America, one in ve adults, as well as
one in ve children age 13 to 18, live with a mental illness, yet
many do not access the care they need. The stigma of mental
illness is often cited as one of the largest barriers to treatment.
For more information, go to www.omh.ny.gov.
Women’s Cancers Education and Prevention Fund
Contributions to this fund will be used for grants for women’s
cancers education and prevention programs that have been
approved by the New York State Department of Health.
High risk women’s cancers include cervical, endometrial,
gestational trophoblastic tumors, ovarian, uterine sarcoma,
vaginal, and vulvar cancers. Increased education and early
detection can help women become more aware of symptoms
and seek timely medical attention. For more information, go to
www.health.ny.gov/diseases/cancer/.
Autism Awareness and Research Fund (Autism Fund)
Contributions to this fund will be expended only for autism
awareness projects or autism research projects approved by the
New York State Department of Health. Autism research projects
include scientic research, and autism awareness projects
include projects aimed toward educating the general public
about the causes, symptoms, and treatments of autism.
Veterans’ Home Assistance Fund (Veterans’ Homes)
Contributions to this fund will be used for the care and
maintenance of certain veterans’ homes in New York. Monies
on deposit in the fund will be disbursed equally each scal year
to the following facilities: The State Home for Veterans and
Their Dependents at Oxford; The State Home for Veterans in
the City of New York (St. Albans); The State Home for Veterans
at Batavia; the State Home for Veterans at Montrose; and The
Long Island State Veterans Home at Stony Brook University.
Either the Commissioner of Health or the Commissioner of
Education shall approve and certify expenditures from the fund.
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 35
Filing status (Married ling joint return) only: You must
compute and use the combined New York City taxable income of
both spouses:
If both spouses were part-year city residents in 2017, and each
spouse was required to complete a separate Form IT-360.1,
combine the line 47 amounts from both forms.
If only one spouse was a part-year city resident in 2017, use
the amount from his or her Form IT-360.1, line 47.
All others: Use the amount from Form IT-360.1, line 47.
If city taxable income is:
over but not over The credit is:
Calculation of NYC school tax credit (rate reduction
amount) for married ling jointly and qualifying widow(er)
$ 0 $ 21,600 .171% of taxable income
21,600 500,000
$ 37 plus .228% of the excess over $21,600
If city taxable income is:
over but not over The credit is:
Calculation of NYC school tax credit (rate reduction
amount) for single and married ling separately
$ 0 $ 12,000 .171% of taxable income
12,000 500,000
$ 21 plus .228% of the excess over $12,000
If city taxable income is:
over but not over The credit is:
Calculation of NYC school tax credit
(rate reduction amount) for head of household
$ 0 $ 14,400 .171% of taxable income
14,400 500,000
$ 25 plus .228% of the excess over $14,400
Line 61 – Other refundable credits
See the credit charts beginning on page 8 for a listing of credits
that can be refunded. If you are claiming any refundable credits,
complete the appropriate credit forms and Form IT-203-ATT.
Transfer the amount of refundable credits to line 61. You must
submit the completed credit forms and Form IT-203-ATT with
your return.
Lines 62, 63, and 64 – Total New York State,
New York City, and Yonkers tax withheld
If you received a federal Form W-2, Wage and Tax Statement,
verify that your social security number on your federal
Form W-2 is correct. If there is an error, contact your employer
to issue you a corrected form (Form W-2c, Corrected Wage and
Tax Statement). You must complete Form(s) IT-2, Summary
of W-2 Statements, for any federal Form(s) W-2 (or W-2c)
you received. You must complete a W-2 record even if your
federal Form W-2 does not show any NYS, New York City (NYC),
or Yonkers wages or tax withheld. In addition, if you received
foreign income but did not receive a federal Form W-2, you must
complete Form IT-2. If you had New York State, New York City, or
Yonkers tax withheld from annuities, pensions, retirement pay, or
IRA payments, you must complete Form(s) IT-1099-R, Summary
of Federal Form 1099-R Statements.
Enter on the appropriate line your total New York State, New York
City, and Yonkers tax withheld from:
Form(s) IT-2, and
Form(s) IT-1099-R, and
Form 1099-G, Certain Government Payments, and
Form W-2G, Certain Gambling Winnings.
Submit Form(s) IT-2 and Form(s) IT-1099-R with your
Form IT-203. In addition, submit any federal Forms 1099-G or
W-2G that show any NYS, NYC, or Yonkers tax withheld. Do not
submit federal Form W-2 or 1099-R with your return. Keep copies
of those forms and the forms you submitted with your return for
your records.
Check your withholding for 2018
If, after completing your 2017 tax return, you want to
change the amount of New York State, New York City, and
Yonkers tax withheld from your paycheck, complete
Form IT-2104, Employee’s Withholding Allowance Certicate, and
give it to your employer.
If your income is subject to allocation and you want to have
your withholding adjusted to reect the allocation, complete
Form IT-2104.1, New York State, City of New York, and City
of Yonkers Certicate of Nonresidence and Allocation of
Withholding Tax, and give it to your employer.
If you change residence, or if you are a nonresident and the
percentage of services you perform within the state or city
changes substantially, you must notify your employer within
10 days.
Line 65 – Total estimated tax payments and
amount paid with Form IT-370
Enter the total of:
Your 2017 estimated tax payments for New York State, New
York City, Yonkers, and MCTMT (include your last installment
even if paid in 2018). If you marked ling status but made
separate 2017 estimated tax payments (Form IT-2105), enter
your combined total estimated tax paid;
Any amount of estimated income tax paid with Form IT-2663,
Nonresident Real Property Estimated Income Tax Payment
Form, and Form IT-2664, Nonresident Cooperative Unit
Estimated Income Tax Payment Form, and any amount of
estimated income tax paid on your behalf by a partnership,
S corporation, or LLC of which you are a partner, shareholder,
or member;
Any amount of overpayment from your 2016 personal income
tax return that you applied to your 2017 estimated tax (if this
amount was adjusted by the Tax Department, use the adjusted
amount); and
Any amount you paid with Form IT-370, Application for
Automatic Six-Month Extension of Time to File for Individuals
(or Form IT-370-V, Payment Voucher for Form IT-370 Filed
Online). If you marked ling
status
but you and your spouse
led separate Forms IT-370,
enter the total amount you and
your spouse paid.
Do not include any amounts you paid for the New York
City unincorporated business tax. File New York City’s
Form NYC-202 or NYC-202S directly with the New York City
Department of Finance.
Step 8
(continued)
36 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Line 67 – Amount overpaid
If you have to pay an estimated tax penalty (see line 71
instructions), subtract the penalty from the overpayment and
enter the net overpayment on line 67.
Your net overpayment can be:
1. refunded to you (enter amount on line 68);
2. applied to your 2018 estimated tax (enter on line 69);
3. directly deposited into a NYS 529 account (line 69a); or
4. divided between options 1, 2, and 3.
If your estimated tax penalty on line 71 is greater than your
overpayment on line 67, enter the difference on line 70 (amount
you owe).
Line 68 – Your refund
You must le a return to get a refund.
Enter the amount of overpayment you want refunded to you. You
have two ways to receive your refund. You can choose either
direct deposit to have the funds deposited directly into your
bank account, or you can choose a paper check mailed to you.
Mark an X in one box to indicate your choice.
If you choose to deposit all or a portion of your
overpayment amount (line 67) into one or more NYS 529
accounts, see the instructions for line 69a, new Form IT-195,
Allocation of Refund, and its instructions, on page 41 (of
Form IT-203-I).
Refund options
Direct deposit
Direct deposit is the fastest and easiest way to get your refund.
If you choose direct deposit, enter your account information on
line 73 for a fast and secure direct deposit of your refund (see
line 73 instructions). Generally, the Tax Department will not notify
you that your refund has been deposited. However, if the amount
we deposit is different from the amount of refund you claimed, we
will send you a written explanation of the adjustment within two
weeks from the date your refund is deposited. If we cannot make
the direct deposit for any reason (for example, you don’t enter
complete and correct account information at line 73), we will send
your refund to the mailing address on your return.
Direct deposit of your refund is not available if the refund
would go to an account outside the U.S. (see Note on
banking rules on page 38).
Paper checks
The Tax Department will mail your refund check to the mailing
address entered on your return. Paper checks for joint lers will
be issued with both names and must be signed by both spouses.
Paper checks take weeks to be processed, printed, and mailed.
If you don’t have a bank account, you will likely be charged a fee
to cash your check.
Collection of debts from your refund
We will keep all or part of your overpayment (refund) if you owe
a New York State tax liability or a New York City or Yonkers
personal income tax liability or MCTMT liability, if you owe
past-due support or a past-due legally enforceable debt to the
IRS, to a New York State agency, or to another state, if you
defaulted on a governmental education, state university, or
city university loan, or if you owe a New York City tax warrant
judgment debt. We will refund any amount that exceeds your
debt.
A New York State agency includes any state department, board,
bureau, division, commission, committee, public authority, public
benet corporation, council, ofce, or other entity performing
a governmental or proprietary function for the state or a social
services district.
If you have questions about whether you owe a past-due
legally enforceable debt to the IRS, to another state, or to a
New York State agency, contact the IRS, the other state, or the
New York State agency.
For New York State tax liabilities or New York City or
Yonkers personal income tax liabilities or MCTMT liabilities,
call (518) 457-5434 or write to: NYS Tax Department, Civil
Enforcement Division, W A Harriman Campus, Albany NY
12227-4000. If not using U.S. Mail, see Publication 55.
Disclaiming of spouse’s debt
If you marked ling status and you do not want to apply your
part of the overpayment to your spouse’s debt because you are
not liable for it, complete Form IT-280, Nonobligated Spouse
Allocation, and submit it with your original return. We need the
information on Form IT-280 to process your refund as quickly
as possible. You cannot le an amended return to disclaim your
spouse’s debt after you have led your original return.
We will notify you if we keep your overpayment because of a
past-due legally enforceable debt to the IRS or a tax debt to
another state. You cannot use Form IT-280 to disclaim liability
for a legally enforceable debt to the IRS, or to disclaim a tax
liability owed to another state. You must contact the other state to
resolve your responsibility for the asserted liability.
Step 9 – Calculate your refund or the amount you owe
(continued)
Step 8 and Step 9
You can check your balance and reconcile your estimated tax
account by going to our website or by writing us at:
NYS TAX DEPARTMENT
ESTIMATED TAX UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0822
If not using U.S. Mail, see Publication 55, Designated Private
Delivery Services.
If you are a beneciary of an estate or trust and are claiming
your portion of any payment of estimated taxes allocated to you
by the estate or trust, include your amount on line 65 and submit
a copy of the notication issued by the estate or trust with your
return. This notication must include the name and identifying
number of the estate or trust and the amount allocated to you.
Step 8 – Enter your payments and credits (continued)
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 37
Line 69 – Estimated tax
Enter the amount of overpayment from line 67 that you want
applied to your New York State, New York City, Yonkers, and
MCTMT estimated tax for 2018. The total of lines 68 through 69a
should equal the amount on line 67.
Line 69a – NYS 529 account deposit
You may directly deposit all or a portion of your refund in up to
three NYS 529 college savings accounts. Use Form IT-195 and
its instructions, beginning on page 41, to report the amount of
your refund that you want deposited into a NYS 529 college
savings account(s). The election to contribute all or a portion of
your refund into a NYS 529 account(s) cannot be changed once
your original return is led. Therefore, do not submit Form IT-195
with an amended return.
Enter on line 69a, the amount from Form IT-195, line 4.
Line 70 – Amount you owe
Enter on line 70 the amount of tax you owe plus any estimated
tax penalty you owe (see line 71 instructions) and any other
penalties and interest you owe (see line 72 instructions).
If you choose to pay by electronic funds withdrawal, mark an X in
the box, enter your account information on line 73 and enter your
electronic funds withdrawal information on line 74.
To avoid other penalties and interest, pay any tax you owe
by April 17, 2018.
For additional information on penalties and interest, visit our
website.
Line 71 – Estimated tax penalty
Begin with these steps to determine if you may owe an estimated
tax penalty.
1. Locate the amount of your 2016 New York AGI as shown on
your 2016 return;
2. Locate the amount of your 2016 New York income tax; then
3. Calculate the amount of your 2017 prepayments (the amount
of withholding and estimated tax payments you have already
made or have been paid on your behalf by a partnership or
S corporation for 2017).
In general, you are not subject to a penalty if your 2017
prepayments equal at least 100% of your 2016 income tax based
on a 12-month return.
However:
If your 2016 New York AGI was more than $150,000 (or
$75,000 if you are married ling separately for 2017) and you
are not a farmer or a sherman, your prepayments must equal
at least 110% of your 2016 income tax based on a 12-month
return;
You may owe a penalty if line 70 is $300 or more and
represents more than 10% of the income tax shown on your
2017 return; and
You may owe a penalty if you underpaid your estimated tax
liability for any payment period.
For more information, see Form IT-2105.9, Underpayment of
Estimated Tax by Individuals and Fiduciaries.
If you owe an estimated tax penalty, enter the penalty amount
on line 71. Also add the same amount to any tax due and enter
the total on line 70. It is possible for you to owe an estimated
tax penalty and also be due a refund. In that case, subtract the
estimated tax penalty amount from the overpayment and enter
the net result on line 67. Do not include any other penalty or
interest amounts on line 67. Be sure to submit Form IT-2105.9
with your return.
Line 72 – Other penalties and interest
If you owe a late ling penalty, late payment penalty, or interest,
enter the penalty and interest amount on line 72. Include that
amount in the total on line 70. You may compute the penalty and
interest using the Penalty and Interest Calculator on our website.
Payment options
By automatic bank withdrawal
You may authorize the Tax Department to make an electronic
funds withdrawal from your bank account either by completing
line 73, or on our website.
This payment option is not available if the funds for your
payment would come from an account outside the U.S.
(see Note on banking rules on page 38).
File now/Pay later! You must specify a future payment date
up to and including April 17, 2018. If you le before April 17,
money will not be withdrawn from your account before the date
you specify. To avoid interest and penalties, you must authorize
a withdrawal on or before the ling deadline. If you designate a
weekend or a bank holiday, the payment will be withdrawn the
next business day. See line 73 instructions.
By check or money order
If you owe more than one dollar, include full payment with your
return. Make check or money order payable in U.S. funds to New
York State Income Tax and write the last 4 digits of your social
security number and 2017 Income Tax on it. Do not send cash.
You must submit Form IT-201-V if you are making a payment
by check or money order. For additional information, see
Form IT-201-V.
Fee for payments returned by banks
The law allows the Tax Department to charge a $50 fee when a
check, money order, or electronic payment is returned by a bank
for nonpayment. However, if an electronic payment is returned
as a result of an error by the bank or the department, the
department won’t charge the fee.
If your payment is returned, we will send a separate bill for
$50 for each return or other tax document associated with the
returned payment.
By credit card
You can use your American Express®, Discover®/Novus®,
MasterCard®, or Visa® credit card to pay the amount you owe
on your New York State income tax return. You can pay your tax
due by credit card through the Internet. You will be charged a
convenience fee for each credit card payment you make to cover
the cost of this service.
You can make your payment by credit card regardless of how you
le your income tax return. For returns led before the due date,
you can make credit card payments any time up to the due date.
For returns led on or after the due date, you should make your
credit card payment at the same time you le your return.
For additional information on the credit card payment program,
go to our website.
You must have an Online Services account to make a payment
by credit card. You will need the amount of the payment
(line 70 of Form IT-203), the credit card number, and expiration
date. Have a copy of your completed New York State income
tax return available. You will be shown the amount of the
Step 9
Sample
JOHN SMITH
MARY SMITH
999 Maple Street
Someplace, NY 10000 Date
1234
15-0000/0000
Pay to the
Order of
Dollars
SOME BANK
Someplace, NY 10000
For Do not include the
check number
090090099 1357902468 1234
Note: The routing and account numbers may appear in different places on your check.
$
Routing
Number
(line 73b)
Account
Number
(line 73c)
Note: The routing and account numbers may appear in different
places on your check.
38 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
convenience fee that you will be charged to cover the cost of this
service. At that point you may elect to accept or cancel the credit
card transaction.
If you accept the credit card transaction you will be given a
conrmation number. Keep this conrmation number as proof
of payment.
Unable to pay?
To avoid interest and penalty charges, you must le and pay the
amount due by April 17, 2018.
If you cannot pay in full, you should le your return on time,
and pay as much of the tax due as possible by automatic bank
withdrawal, check, or money order. Also consider alternative
payment methods such as a commercial or private loan, or a
credit card transaction to pay any remaining balance.
You will be billed for any unpaid tax plus interest (see Amount
you owe). Pay the bill immediately if you can; if you cannot, call
the number provided on the bill to make other arrangements. If
you fail to pay the amount due, New York State may le a tax
warrant, seize your assets, and/or garnishee your wages to
ensure payment.
Line 73 – Account information
If you marked the box that indicates your payment (or refund)
would come from (or go to) an account outside the U.S.; stop. Do
not complete lines 73a, 73b, or 73c (see Note below). All others,
supply the information requested for lines 73a, 73b, and 73c.
Note: Banking rules prohibit us from honoring requests for
electronic funds withdrawal or direct deposit when the funds for
your payment (or refund) would come from (or go to) an account
outside the U.S. Therefore, if you marked this box, you must
pay any amount you owe by check, money order, or credit card
(see above); or if you are requesting a refund, we will send your
refund to the mailing address on your return.
The following requirements apply to both direct deposit and
electronic funds withdrawal:
On line 73a, mark an X in the box for the type of account:
If you mark personal or business checking, enter the account
number shown on your checks. (On the sample check below,
the account number is 1357902468. Do not include the check
number.)
If you mark personal or business savings, you can get your
savings account number from a preprinted savings account
deposit slip, your passbook or other bank records, or from your
bank.
Enter your bank’s 9-digit routing number on line 73b. If the rst
two digits are not 01 through 12, or 21 through 32, the transaction
will be rejected. On the sample check below, the routing number
is 090090099.
Step 9
If your check states that it is payable through a bank different
from the one where you have your checking account, do not use
the routing number on that check. Instead, contact your bank for
the correct routing number to enter on line 73b.
Enter your account number on line 73c. The number can be up to
17 characters (both numbers and letters). Include hyphens (-) but
omit spaces and special symbols. Enter the number from left to
right and leave any unused boxes blank.
Contact your bank if you need to verify routing and account
numbers or conrm that it will accept your direct deposit or
process your electronic funds withdrawal.
If you encounter any problem with direct deposit to, or electronic
withdrawal from, your account, call (518) 457-5181. Please allow
six to eight weeks for processing your return.
Line 74 – Electronic funds withdrawal
Enter the date you want the Tax Department to make an
electronic funds withdrawal from your bank account and the
amount from line 70 you want electronically withdrawn. Enter a
due date that is on or before the due date of your return. If we
receive your return after the due date or you do not enter a date,
we will withdraw the funds on the day we accept your return.
Your conrmation will be your bank statement that includes a
NYS Tax Payment line item.
We will only withdraw the amount that you authorize. If we
determine that the amount you owe is different from the amount
claimed on your return, we will issue you a refund for any amount
overpaid or send you a bill for any additional amount owed,
which may include penalty and interest.
You may revoke your electronic funds withdrawal authorization
only by contacting the Tax Department at least 5 business days
before the payment date.
If you complete the entries for electronic funds withdrawal,
do not send a check or money order for the same amount
due unless you receive a notice.
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203 39
Third-party designee
Do you want to authorize a friend, family member, return
preparer, or any other individual (third-party designee) to discuss
this tax return and questions arising from it with the New York
State Tax Department?
If No, mark an X in the No box.
If Yes, mark an X in the Yes box. Print the designee’s name,
phone number, email address, and any ve numbers the
designee chooses as his or her personal identication number
(PIN). If you want to authorize the paid preparer who signed your
return to discuss it with the Tax Department, print the preparer’s
name and phone number in the spaces for the designee’s name
and phone number (you do not have to provide an email address
or PIN).
If you mark the Yes box, you (and your spouse, if ling a joint
return) are authorizing the Tax Department to discuss with the
designee any questions related to this return. You are also
authorizing the designee to give and receive condential taxpayer
information relating to:
this return, including missing information,
any notices or bills arising from this ling that you share with
the designee (they will not be sent to the designee),
any payments and collection activity arising from this ling, and
the status of your return or refund.
This authorization will not expire but will only cover matters
relating to this return. If you decide to revoke this designee’s
authority at any time, call us (see Need help?).
You are not authorizing the designee to receive your refund, bind
you to anything (including any additional tax liability), or otherwise
represent you before the Tax Department. If you want someone
to represent you or perform services for you beyond the scope of
the third-party designee, you must designate the person using a
power of attorney (for example, Form POA-1, Power of Attorney).
For additional information on third-party designees and other
types of authorizations, visit our website.
Paid preparers signature
If you pay someone to prepare your return, the paid preparer
must also sign it and ll in the other blanks in the paid preparers
area of your return. A person who prepares your return and does
not charge you should not ll in the paid preparers area.
Paid preparers responsibilities – Under the law, all paid
preparers must sign and complete the paid preparer section of
the return. Paid preparers may be subject to civil and/or criminal
sanctions if they fail to complete this section in full.
When completing this section, enter your New York tax preparer
registration identication number (NYTPRIN) if you are required
to have one. If you are not required to have a NYTPRIN, enter
in the NYTPRIN excl. code box one of the specied 2-digit
codes listed below that indicates why you are exempt from the
registration requirement. You must enter a NYTPRIN or an
exclusion code. Also, you must enter your federal preparer tax
identication number (PTIN) if you have one; if not, you must
enter your social security number.
See our website for more information about the tax preparer
registration requirements.
Your signature(s)
In the spaces provided at the bottom of page 4, sign and date
your original return and enter your occupation. If you are
married and ling a joint return, and you are not required to
submit Form IT-203-C, you must both sign Form IT-203. If you
are required to submit Form IT-203-C, only the spouse with New
York source income must sign Form IT-203. Your return cannot
be processed if you do not properly sign it and submit a signed
Form IT-203-C, if required. Keep your signature(s) within the
spaces provided.
If the return is for someone who died and there is no surviving
spouse to sign it, print or type the name and address of the
person signing it below the signature. For additional information
about deceased taxpayers, see page 48.
Daytime phone number
This entry will enable the Tax Department to correct minor errors
or omissions by calling you rather than writing or sending back
your return.
Step 10 – Sign and date your return
Step 10
Code Exemption type Code Exemption type
01 Attorney 02 Employee of attorney
03 CPA 04 Employee of CPA
05 PA (Public Accountant) 06 Employee of PA
07 Enrolled agent 08
Employee of enrolled agent
09 Volunteer tax preparer 10 Employee of business
preparing that business’
return
New York State Form IT-2
(and Form IT-1099-R,
if applicable)
Federal Forms 1099-G
and W-2G, if applicable
Any correspondence
and computation sheets
of paper
Other forms (including
Form IT-203-D,
Form IT-225,
Form IT-203-ATT)
Form IT-201-V
Check or
money order
Original signed
Form IT-203
40 2017 Instructions for Form IT-203 Access our website at www.tax.ny.gov
Take a moment to go over your return to avoid errors that may
delay your refund. Finish your return as shown below. Do not
staple any items to the return.
1) Make a copy of your return, and any other forms or papers
you are submitting, for your records. You may be asked by the
Tax Department to provide copies of these records after you
have led your income tax return.
2) Enclose the following in an envelope (see illustration):
your check or money order and Form IT-201-V if you owe
tax and are not paying by another option
your original, signed return
other forms, including Form IT-203-D, Form IT-225, and
Form IT-203-ATT
any correspondence and computation sheets of paper
Form IT-2 (and Forms IT-1099-R, 1099-G, and W-2G, if
applicable) – do not send federal Form W-2 or 1099-R
3) Include the following on your envelope:
your return address
enough postage (some returns require additional postage)
the appropriate mailing address (see below)
4) Mail your return by April 17, 2018.
• If enclosing a payment (check or money order and
Form IT-201-V), mail to:
STATE PROCESSING CENTER
PO BOX 15555
ALBANY NY 12212-5555
• If not enclosing a payment, mail to:
STATE PROCESSING CENTER
PO BOX 61000
ALBANY NY 12261-0001
Private delivery services
If you choose, you may use a private delivery service, instead of
the U.S. Postal Service, to mail in your form and tax payment.
However, if, at a later date, you need to establish the date you
led or paid your tax, you cannot use the date recorded by a
private delivery service unless you used a delivery service that
has been designated by the U.S. Secretary of the Treasury or the
Commissioner of Taxation and Finance. (Currently designated
delivery services are listed in Publication 55, Designated Private
Delivery Services. See Need help? for information on obtaining
forms and publications.) If you have used a designated private
delivery service and need to establish the date you led your
form, contact that private delivery service for instructions on how
to obtain written proof of the date your form was given to the
delivery service for delivery. See Publication 55 for where to send
the forms covered by these instructions.
Privacy notication
New York State Law requires all government agencies that
maintain a system of records to provide notication of the legal
authority for any request for personal information, the principal
purpose(s) for which the information is to be collected, and
where it will be maintained. To view this information, visit our
website, or, if you do not have Internet access, call and request
Publication 54, Privacy Notication. See Need help? for the Web
address and telephone number.
Step 11 – Finish your return
Step 11
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-195 and Instructions for Form IT-203-ATT 41
Purpose of Form IT-203-ATT
If you are claiming other New York State, New York City, Yonkers,
or MCTMT credits that are not entered directly on Form IT‑203,
or if you are subject to other New York State taxes, you must
complete Form IT‑203‑ATT and submit it with your Form IT‑203.
Line instructions
Enter your name and social security number as they are listed on
your Form IT-203. If you are ling a joint return, enter both names
and the social security number of the taxpayer listed rst on your
Form IT‑203.
Complete the appropriate form for each credit you are claiming
(see the credit charts on pages 8 through 11 for a listing of
credits) or to compute other taxes you may have to pay. Follow
the form’s instructions for how to enter the money amount(s) and
code number(s) on Form IT‑203‑ATT.
You must submit all applicable credit forms and tax
computations with Form IT-203.
See the specic instructions for lines 2, 7, 10, and 11 below.
Line A
If you (or an S corporation of which you are a shareholder,
or partnership of which you are a partner) are convicted of
an offense dened in New York State Penal Law Article 200
(Bribery Involving Public Servants and Related Offenses) or 496
(Corrupting the Government), or section 195.20 (Defrauding the
Government), you must mark an X in the Yes box. If you marked
Yes, you are not eligible for any tax credit allowed under Tax
Law Article 9, 9-A, or 33, or any business tax credits allowed
under Tax Law Article 22. A business tax credit allowed under
Article 22 is a tax credit allowed to taxpayers under Article 22 that
is substantially similar to a tax credit allowed to taxpayers under
Article 9‑A.
Line 2
If you received an accumulation distribution as a beneciary of a
trust, you may be allowed an accumulation distribution credit for
your share of:
New York State income taxes paid by the trust*, and
any income tax imposed on the trust by another state, political
subdivision within that state, or the District of Columbia on
income sourced to the other jurisdiction.* However, this credit
cannot be more than the percentage of tax due determined
by dividing the portion of the income taxable to the trust in the
other jurisdiction and taxable to the beneciary in New York by
the beneciary’s total New York Income.
Instructions for Form IT-203-ATT, Other Tax Credits and Taxes
Instructions for Form IT-195, Allocation of Refund
Purpose of Form IT-195
You must complete Form IT‑195 and submit it with your return if
you want to directly deposit all or a portion of your refund in up to
three NYS 529 college savings accounts. The minimum deposit
into each NYS 529 college savings account is $25.
You do not need to be the NYS 529 account owner to directly
deposit all or a part of your refund into a NYS 529 account.
However, if you are the account owner you may qualify for a NYS
subtraction modication for the tax year in which your contribution
is made.
The election to contribute all or a portion of your refund into
a NYS 529 account(s) cannot be changed once your
original return is led.
Line instructions
Enter your name and social security number as shown on your
Form IT-203. If you are ling a joint return, enter both names
and the social security number of the taxpayer listed rst on your
Form IT‑203.
Part 1 – NYS 529 savings account direct deposit
Enter all information in boxes a, b, c, and d for each account into
which you want to make a direct deposit of your refund.
Lines 1a, 2a, and 3a – The minimum deposit allowed for each
NYS 529 account is $25.
Lines 1b, 2b, and 3b – Enter the routing number, 011001234, on
line(s) 1b, 2b, and 3b as applicable. This is the routing number
for all NYS 529 college savings accounts for tax year 2017.
552 New York’s 529 Advisor Guided College Savings
Program
553 New York’s 529 College Savings Program Direct
Plan
Plan code Description
Lines 1c, 2c, and 3c – Enter the 3‑digit plan code (see below)
for each account into which you want to make a direct deposit of
your refund.
Lines 1d, 2d, and 3d – Enter the 11‑digit account number for
each account into which you want to make a direct deposit of
your refund.
Failure to enter all the information will result in the rejection of
your NYS 529 college savings account direct deposit. In addition,
if we adjust your overpayment (line 67 amount) to an amount less
than you calculated or if we keep all or part of your overpayment
due to collection of a debt, your entire NYS 529 direct deposit
request will be rejected. If your NYS 529 direct deposit is
rejected, you will receive an adjusted refund with a written
explanation of the adjustment.
If you would like more information on NYS 529 savings accounts,
or if you do not know or cannot nd the NYS 529 college savings
account number(s), or if you are not sure which plan code to use,
contact either:
New York’s 529 Advisor Guided College Savings Program, by
calling 1 800 774-2108 or visiting www.ny529advisor.com; or
New York’s 529 College Savings Program Direct Plan, by
calling 1 877 697-2837 or visiting www.nysaves.org.
42 2017 Instructions for Form IT-203-ATT and Instructions for Form IT-203-B Access our website at www.tax.ny.gov
Schedule AAllocation of wage and salary
income to New York State
If any amount included on line 1 of Form IT‑203 in the Federal
amount column represents wage and salary income earned from
work within New York State and outside of New York State while
a nonresident, and that income does not depend directly on the
volume of the business transacted (for example, hourly wages),
you must complete Schedule A to compute the amount earned in
New York State. For each job where such wages or salaries were
earned both inside New York State and outside New York State,
you must complete a separate Schedule A.
If you were married and both you and your spouse worked in
New York State and earned wages subject to allocation, each
of you must complete a separate Schedule A for each job with
allocable wages.
Work days are days on which you were required to perform the
usual duties of your job. Any allowance for days worked outside
New York State must be based upon the performance of services
which, because of necessity (not convenience) of the employer,
obligate the employee to out‑of‑state duties in the service of
his or her employer. Such duties are those which, by their very
nature can not be performed at the employers place of business.
Applying the above principles, normal work days spent at home
are considered days worked in New York State, and days spent
working at home that are not normal work days are considered to
be nonworking days. Under this rule, days worked at home are
considered New York work days only if the employee’s assigned
or primary work location is at an established ofce or other bona
de place of business of the employer (a bona de employer
ofce) in New York State. If the employee’s assigned or primary
work location is at an established ofce or other bona de place
of business of the employer outside New York State, then any
normal work day worked at home would be treated as a day
worked outside New York State.
If an employee’s assigned or primary ofce is in New York State,
any normal work day spent at the home ofce will be treated as
a day worked outside the state if the employee’s home ofce is
a bona de employer ofce. Any day spent at the home ofce
that is not a normal work day would be considered a nonworking
day. For more information on a bona de employer ofce, see
TSB‑M‑06(5)I, New York Tax Treatment of Nonresidents and
Part-Year Residents Application of the Convenience of the
Employer Test to Telecommuters and Others. This TSB‑M is
available on the Tax Department’s website.
Line instructions
Line 1a – Enter the total number of days you were employed
at this job during the year while you were a nonresident. If
you were employed at the same job from January 1 through
December 31, you would enter 365 (except in leap years). If the
period of employment is less than a full year, enter the actual
period of employment. If you were employed in and out of New
York State for separate periods of 170 days by one employer and
195 days by another employer, you would enter 170 on the rst
Schedule A, line 1a, and enter 195 on the second Schedule A,
line 2a.
Line 1b – Enter the total number of Saturdays and Sundays not
worked during this period of employment.
Line 1c – Enter the total number of holidays (such as Christmas,
Thanksgiving or Columbus Day) not worked during this period of
employment.
Line 1d – Enter the total number of days you did not work
because of sickness during this period of employment.
Line 1e – Enter the total number of days you did not work
because you were on vacation during this period of employment.
Line 1f – Enter the total number of days you did not work for
other reasons during this period of employment.
Line 1o – Enter the amount of wages, salaries, tips, etc. earned
during the nonresident period. If you changed your residence
into or out of New York State during the year, do not include any
income earned during the resident period in this amount.
Instructions for Form IT-203-B, Nonresident and Part-Year Resident
Income Allocation and College Tuition Itemized Deduction Worksheet
Instructions for Form IT-203-ATT (continued)
The credit may not reduce your tax due to an amount less
than would have been due if the accumulation distribution
was excluded from your New York AGI. Submit a copy of the
computation of your New York State accumulation distribution
credit and enter the amount of the credit on line 2.
*These amounts should be provided to you by the trust.
Line 7 – Special instructions for residential fuel oil storage
tank credit carryover and solar and wind energy credit
carryover
Residential fuel oil storage tank credit carryover – There is
no form for computing the residential fuel oil storage tank credit
carryover. If you are using any unused credit from last year, you
must submit a schedule showing how you computed the amount
being used. Enter the amount and code 054 on a line between
lines 7a-7n.
Solar and wind energy credit carryover – There is no form
for computing the solar and wind energy credit carryover. If you
are using any unused credit from last year, you must submit a
schedule showing how you computed the amount being used.
Enter the amount and code 052 on a line between lines 7a-7n.
Lines 10 and 11
If you wrote EIC in the box to the left of line 43 on Form IT‑203
because you are having the IRS compute your earned income
credit, write EIC in the box(es) (not in the money column(s)) to
the left of line(s) 10 or 11; leave the money column(s) blank.
Line 19
Property tax relief credit addback
If you received advance payment of the property tax relief credit
and the school taxes remained unpaid 60 days after the last date
on which they could have been paid without interest, the amount
of the payment must be added back as tax on Form IT‑203‑ATT.
Enter the amount of the payment you received and code 055 on
a line between lines 19a and 19l.
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203-B 43
Line 1p – If you have to allocate wages or salaries received from
more than one job, total the line p amounts from all Schedule A
sections and include the total on Form IT‑203, line 1, in the New
York State amount column.
If you are married ling jointly, include the combined amounts
of wages allocated to New York from the separate Schedule A
sections completed by you and your spouse on Form IT‑203,
line 1, in the New York State amount column.
Failure to complete Schedule A and submit it with your
Form IT-203 will result in a delay in the processing of
your return.
Schedule B – Living quarters maintained in
New York State by a nonresident
Complete this schedule if you marked the Yes box at item H on
Form IT‑203. If you or your spouse had living quarters available
for your use in New York State during any part of 2017, (whether
or not you personally used those living quarters for any part of
the year) enter the address(es). These living quarters would
include a house, apartment, co‑op or any other living quarters
that are suitable for year‑round use, maintained or paid for by
you or your spouse, or any living quarters maintained for your
use by another person, family member, or employer.
For example, if a company were to lease an apartment for the
use of the company’s president or chief executive ofcer, and the
dwelling was principally available to that individual, the individual
would be considered as maintaining living quarters in New York
even though others might use the apartment on an occasional
basis.
Enter the number of days you were in New York State, even if
on personal business. (Married ling jointly? If both spouses
spent days in New York State, enter the higher number of days.)
Do not count days you traveled through New York State to use a
common carrier such as an airplane, train, or bus.
Note: If you marked the Yes box at item H, and you spent 184
days or more (any part of a day is a day for this purpose) in
New York State, you may be considered a resident for New York
State income tax purposes. The determination of residency is
based on the facts and circumstances of your own situation. See
the denition of Resident, Nonresident, and Part-year resident in
these instructions and the Nonresident Audit Guidelines available
on our website.
In addition, if you marked the Yes box at item H and the living
quarters were located in New York City or Yonkers, you may also
be considered a resident of New York City or Yonkers for income
tax ling purposes.
If you meet the denition of a resident of New York State,
New York City, or Yonkers, you may not le Form IT-203. You
must le Form IT-201, Resident Income Tax Return.
Schedule C – College tuition itemized
deduction worksheet
If you, your spouse, or your dependent(s) were a student enrolled
at or attending an institution of higher education, you may be
entitled to a college tuition itemized deduction. The maximum
deduction allowed is $10,000 per eligible student.
You must complete Schedule C and submit Form IT‑203‑B
with your return if you are claiming the college tuition itemized
deduction.
Note: If a student is claimed as a dependent on another person’s
New York State tax return, only the person who claims the
student as a dependent may claim the itemized deduction. If
a student is not claimed as a dependent on another person’s
New York State tax return, only the student may claim the
itemized deduction.
Eligible student includes the taxpayer, the taxpayers spouse, and
the taxpayers dependent (for whom an exemption for New York
State income tax purposes is allowed).
An institution of higher education means any institution of higher
education or business, trade, technical, or other occupational
school, located in or out of New York State. The institution
must be recognized and approved by either the regents of the
University of New York or a nationally recognized accrediting
agency or association accepted by the regents. In addition, the
institution or school must provide a course of study leading to the
granting of a post-secondary degree, certicate, or diploma.
Where referenced on Schedule C and in these instructions, the
term college or university includes all the above institutions.
Qualied college tuition expenses include tuition required for the
enrollment or attendance of the eligible student at an institution
of higher education. The expenses may be paid by cash, check,
credit card, or with borrowed funds. The eligible student does
not need to be enrolled in a degree program or attend full time
for the expenses to qualify. However, only expenses for
undergraduate enrollment or attendance qualify. Expenses
for enrollment or attendance in a course of study leading to the
granting of a postbaccalaureate or other graduate degree do not
qualify.
Payments on behalf of an eligible student from a qualied
state tuition program (such as New York’s 529 college savings
program) are considered qualied tuition expenses for purposes
of the college tuition deduction. If you claim the student as a
dependent, these payments are treated as paid by you.
Generally, qualied tuition expenses paid on behalf of an eligible
student by someone other than the student (such as a relative)
are treated as paid by the student. However, if the eligible student
is claimed as a dependent on another person’s New York State
income tax return, only the person who claims the student as a
dependent for income tax purposes may claim the deduction for
college tuition expenses that were paid (or treated as paid) by the
student. This is the case even if the expenses were paid from the
student’s earnings, gifts, inheritances, or savings.
If you or the eligible student claims a federal deduction or credit
for qualied college tuition expenses, you can still use these
expenses to compute the college tuition itemized deduction.
Qualied tuition expenses do not include:
tuition paid through the receipt of scholarships or nancial aid
(for this purpose, nancial aid does not mean student loans,
other loans and grants that must be repaid either before or
after the student ceases attending school);
amounts paid for room and board, insurance, medical
expenses (including student health fees), transportation, or
other similar personal, living, or family expenses; or
fees for course‑related books, supplies, equipment, and
nonacademic activities, even if the fees are required to
be paid to the institution as a condition of enrollment or
attendance.
Instructions for Form IT-203-B (continued)
44 2017 Instructions for Form IT-203-B and Instructions for Form IT-203-D Access our website at www.tax.ny.gov
Instructions for Form IT-203-B (continued)
Special rules
Limitation
The maximum amount of qualied college tuition expenses
allowed for each eligible student is $10,000. However, there is no
limit on the number of eligible students for whom you may claim
the itemized deduction.
Spouses ling separately
If you and your spouse are ling separate returns, you may
each claim your separately computed college tuition itemized
deduction. However, you must each claim your separately
computed itemized deduction based only upon the amount of
qualied college tuition expenses you paid (or that were treated
as if paid by you) for yourself, your spouse, or a person who you
claim as a dependent on your separate return. You cannot claim
expenses for a dependent claimed by your spouse.
For more information on the college tuition itemized deduction,
go to our website.
Line A Enter the rst and last name of the eligible student. List
each eligible student only once on line A. If you are claiming the
college tuition itemized deduction for more than three students,
submit a separate statement with your Form IT‑203‑B. Write your
name and social security number on the statement.
Line C – If the eligible student is someone other than you or
your spouse, the student must be claimed as a dependent on
your New York State return. If the eligible student is you or your
spouse, mark an X in the No box.
Lines D and E – Enter the EIN and name of the college or
university to which qualied college tuition expenses were paid.
Obtain the EIN from Form 1098‑T, Tuition Statement, or contact
the college or university.
If the eligible student attended more than one college or
university during the tax year, enter the EIN and name of the last
one attended.
Line F – If No, stop; these tuition expenses do not qualify for
the deduction. Only expenses for undergraduate enrollment or
attendance qualify.
Line G – Enter only qualied college tuition expenses paid for the
eligible student in 2017.
If you paid qualied college tuition expenses in 2017 for an
academic period that begins in 2018 or after, those expenses are
considered eligible expenses for the 2017 college tuition itemized
deduction.
Expenses reimbursed to you from your employer are not eligible
for the college tuition itemized deduction. When guring your
itemized deduction, you must reduce the total of your qualied
college tuition expenses by any scholarships or nancial aid
received or by any refunds of qualied expenses. If you have
not received a refund, scholarship, or other form of nancial aid
before you le your tax return, reduce your qualied expenses
by the amount that will be received if you can determine this
amount. If the refund, scholarship, or nancial aid is received
after you have led your return, you must le Form IT-203-X,
Amended Nonresident and Part-Year Resident Income Tax
Return. Compute the amount by which your deduction would
have been reduced if the refund, scholarship, or nancial aid had
been received in the year for which you claimed the deduction.
Line H – Enter for each student listed on line A the lesser of
$10,000 or the amount of qualied college tuition expenses
shown on line G.
If you paid qualied college tuition expenses to more than one
college or university for the same eligible student, enter the total
qualied expenses paid to all institutions during 2017 for that
student on one line.
Instructions for Form IT-203-D, Nonresident and Part-Year Resident
Itemized Deduction Schedule
General information
The starting point in computing your New York itemized deduction
amount is your federal itemized deductions from federal
Schedule A. However, differences between federal and New York
State tax laws make it necessary to make certain adjustments
to your federal itemized deductions in computing your New York
itemized deduction.
The subtraction adjustments on line 9 reect the fact that New
York does not allow certain federal itemized deductions such as
the federal deduction for state and local income taxes (or general
sales tax, if applicable). Because of limits on certain federal
deductions, and the overall limit on federal itemized deductions
applicable to higher income taxpayers, it may be necessary
for you to complete one or more worksheets to determine the
amount of the New York subtraction adjustment.
The addition adjustments on lines 11 and 12 reect the fact that
New York allows certain deductions that are not allowed for
federal purposes such as expenses for qualied college tuition
expenses and expenses related to income that is exempt from
federal tax but subject to New York tax.
Also, further adjustments may be required if you are subject to
the New York itemized deduction adjustment for higher income
taxpayers (line 14).
Before you begin, locate your federal Schedule A, and, if
you were required to complete it, the federal itemized
deduction worksheet in the instructions for Form 1040.
Line instructions
Lines 1 through 8
Enter the amounts from the designated lines of your federal
Schedule A (Form 1040).
Line 9 – Subtraction adjustments A through F
To compute your New York itemized deduction, you must subtract
certain amounts deducted on your federal return that cannot be
deducted on your state return. Follow these steps:
1) Add the amounts of the adjustments described in items A
through F. If this total includes any of the adjustments
described in items B through F, list them on a separate piece
of paper marked itemized deduction schedule - subtraction
adjustments. Identify the amount of each adjustment by letter
(B through F) and submit that paper with your Form IT‑203‑D.
Access our website at www.tax.ny.gov 2017 Instructions for Form IT-203-D 45
A State, local, and foreign income taxes (or general sales
tax, if applicable) from federal Schedule A, lines 5 and 8.
B Ordinary and necessary expenses paid or incurred in
connection with income, or property held for the production
of income, which is exempt from New York income tax
but only to the extent included in total federal itemized
deductions.
C Amortization of bond premium attributable to 2017 on any
bond whose interest income is exempt from New York
income tax, but only to the extent included in total federal
itemized deductions.
D Interest expense on money borrowed to purchase or carry
bonds or securities whose interest is exempt from New
York income tax, but only to the extent included in total
federal itemized deductions.
E If you are a shareholder of a federal S corporation
that could elect but did not elect to be a New York
S corporation, any S corporation deductions included in
your total federal itemized deductions. If an S corporation
short year is involved, you must allocate those deductions.
F Premiums paid for long-term care insurance to the extent
deducted in determining federal taxable income (from line 5
of Worksheet 1 below).
Partners: Include on line 9 the subtractions described above that
apply to your share of partnership deduction items. Obtain your
share of partnership items from your Form IT-204-IP, lines 26a
through 26f.
S corporation shareholders: If you are a shareholder of a
federal S corporation that is a New York S corporation, or if you
were not eligible to make the election to treat your corporation as
a New York S corporation because the corporation is not subject
to Article 9‑A, general business corporation franchise tax, include
on line 9 subtractions B, C, D, and F described above that apply
to your pro rata share of S corporation items of income, loss
or, deduction. If the election to be a New York S corporation
terminated during the tax year, you must allocate those items.
Obtain your share of S corporation items from the S corporation.
If you are a shareholder of a federal S corporation that could,
but did not, elect to be a New York S corporation, include
subtraction E only.
2) If the amount on Form IT‑203, line 19 (Federal amount
column), is equal to or less than the applicable amount in
Table 1 below based on your ling status, enter the total of
your subtraction adjustments on line 9.
3) If the amount on Form IT‑203, line 19 (Federal amount
column), is more than the applicable amount in Table 1 below
based on your ling status, you must complete Worksheet 2
below.
Instructions for Form IT-203-D (continued)
1 Amount of long‑term care premiums
included on federal Schedule A, line 1 .... 1
2
Amount from federal Schedule A, line 1
... 2
3 Divide line 1 by line 2 and round to the
fourth decimal place ................................ 3
4
Amount from federal Schedule A, line 4
... 4
5 Multiply line 4 by line 3 ............................ 5
Worksheet 1
Long-term care adjustment
Filing status Applicable
amount
Single ....................................................................$ 261,500
Married ling joint return , or qualifying
widow(er) with a dependent child ......................... 313,800
Married ling separate return ............................... 156,900
Head of household (with qualifying person) ......... 287,650
Table 1
Line 10
Subtract line 9 from line 8 and enter the result.
If you made no entry on line 9, enter the amount from line 8 on
line 10.
Line 11
Enter the amount from Form IT‑203‑B, Schedule C, line 2.
You must rst complete all of Schedule C in order to compute
the college tuition itemized deduction. If you fail to complete
Schedule C, your college tuition itemized deduction could be
disallowed. See the instructions for Schedule C.
Line 12 – Addition adjustments G, H, and I
In computing your New York itemized deduction, you may add
certain amounts that you were not entitled to deduct on your
federal return but that you may deduct on your New York State
return.
1 Enter amount from line 9 of the federal
itemized deduction worksheet in the
instructions for line 29 of federal
Form 1040, Schedule A .............................. 1
2 Enter amount from federal itemized
deduction worksheet, line 3 ........................ 2
3 Divide line 1 by line 2 and round to the
fourth decimal place ................................... 3
4 Amount of subtraction adjustment A
(described above) ...................................... 4
5 Amount of subtraction adjustments B and
C described above that are included in total
federal itemized deductions from federal
Schedule A, line 29, before any federal
disallowance. Also include that portion of the
deductions under subtraction adjustment E
that is included in lines 19, 27, and 28 of
federal Schedule A (e.g., contributions) ..... 5
6 Add line 4 and line 5 ................................... 6
7 Multiply line 6 by line 3 ............................... 7
8 Subtract line 7 from line 6 ........................... 8
9 Enter the amount of subtraction adjustments
D and E described above, excluding that
portion of E included in line 5 above ........... 9
10 Enter the amount from Worksheet 1,
line 5 ........................................................... 10
11 Add lines 8, 9, and 10.
Enter the total on Form IT-203-D,
line 9. ......................................................... 11
Worksheet 2
46 2017 Instructions for Form IT-203-D Access our website at www.tax.ny.gov
Instructions for Form IT-203-D (continued)
1 New York adjusted gross income from
Form IT‑203, line 32 .................................... 1
2 Filing status or enter $100,000 or
ling status enter $150,000, or
ling status or enter $200,000 ............ 2
3 Subtract line 2 from line 1. (If line 2 is more
than line 1, leave line 14 blank. Do not
continue with this worksheet.) ................ 3
4 Enter the lesser of line 3 or $50,000 ........... 4
5 Divide line 4 by $50,000 and round to
the fourth decimal place .............................. 5
6 Enter 25% (.25) of line 13 ........................... 6
7 Multiply line 5 by line 6 ................................ 7
Enter this amount on line 14.
Worksheet 3
1 Enter the excess of New York adjusted gross
income from Form IT‑203, line 32 over
$475,000 (cannot exceed $50,000) ............ 1
2 Divide line 1 by $50,000 and round to the
fourth decimal place .................................... 2
3 Enter 25% (.25) of line 13 ........................... 3
4 Multiply line 2 by line 3 ................................ 4
5 Add lines 3 and 4 ........................................ 5
Enter this amount on line 14.
Worksheet 4
1 Enter the amount from line 13 .................... 1
2 Enter 50% (.50) of your gifts to
charity (line 4) ............................................. 2
3 Subtract line 2 from line 1 ........................... 3
Enter this amount on line 14.
Worksheet 5
1 Enter the amount from line 13 .................... 1
2 Enter 25% (.25) of your gifts to
charity (line 4) ............................................. 2
3 Subtract line 2 from line 1 ........................... 3
Enter this amount on line 14.
Worksheet 6
List any of the addition adjustments below that apply to you
on a separate piece of paper marked itemized deduction
schedule - addition adjustments. Identify the amount of each
adjustment that applies to you by letter (G, H, and I). Add all of
your addition adjustments and enter the total on line 12. Submit
that paper with your Form IT‑203‑D.
G Interest expense on money borrowed to purchase or carry
bonds or securities whose interest is subject to New York
income tax, but exempt from federal income tax, if this interest
expense was not deducted on your federal return or shown as
a New York subtraction.
H Ordinary and necessary expenses paid or incurred during
2017 in connection with income, or property held for the
production of income, which is subject to New York income tax
but exempt from federal income tax, if these expenses were
not deducted on your federal return or shown as a New York
subtraction.
I Amortization of bond premium attributable to 2017 on any
bond whose interest income is subject to New York income
tax, but exempt from federal income tax, if this amortization
was not deducted on your federal return or shown as a
New York subtraction.
Partners: Include on line 12 the additions described above that
apply to your share of partnership deduction items. Obtain your
share of partnership items from your Form IT-204-IP, lines 24a
through 24f.
S corporation shareholders: If you are a shareholder of a
federal S corporation that is a New York S corporation for the tax
year, or if you were not eligible to make the election to treat your
corporation as a New York S corporation because the corporation
is not subject to Article 9‑A, general business corporation
franchise tax, include on line 12 additions G through I, described
above, that apply to your pro rata share of S corporation items
of income, loss, or deduction. If the election to be a New York
S corporation terminated during the tax year, you must allocate
those items. Obtain your share of S corporation items from the
S corporation.
Line 13 – Add lines 10, 11, and 12 and enter the total on line 13.
If you made no entry on lines 11 and 12, enter the amount from
line 10 on line 13.
Line 14 – Itemized deduction adjustment
Enter the amount of your itemized deduction adjustment. If
Form IT‑203, line 32 is:
$100,000 or less, leave line 14 blank and go to line 15;
more than $100,000 but not more than $475,000, ll in
Worksheet 3 below;
more than $475,000 but not more than $525,000, ll in
Worksheet 4 below;
more than $525,000 but not more than $1,000,000, enter 50%
(.50) of line 13 on line 14;
more than $1,000,000 but not more than $10,000,000, ll in
Worksheet 5 below; or
more than $10,000,000, ll in Worksheet 6 below.
Line 15 – Compare the amount on line 15 to your New York
standard deduction amount from the standard deduction
table on page 28. For greater tax savings, enter the larger of
these amounts on Form IT‑203, line 33 and mark an X in the
appropriate box, Standard or Itemized. If you choose the
itemized deduction, you must submit Form IT‑203‑D with your
return.
If you are married and ling separate returns (ling status ), see
the caution for Form IT‑203, line 33 on page 28.
Access our website at www.tax.ny.gov 2017 IT-203-I, Additional information 47
Denitions used to determine resident,
nonresident, or part-year resident
You may have to pay income tax as a New York State resident
even if you are not considered a resident for other purposes. For
income tax purposes, your resident status depends on where you
were domiciled and where you maintained a permanent place of
abode during the tax year.
Domicile
In general, your domicile is the place you intend to have as
your permanent home. Your domicile is, in effect, where your
permanent home is located. It is the place you intend to return to
after being away (as on vacation abroad, business assignment,
educational leave, or military assignment).
You can have only one domicile. Your New York domicile does
not change until you can demonstrate that you have abandoned
your New York domicile and established a new permanent
domicile outside New York State.
A change of domicile must be clear and convincing. Easily
controlled factors such as where you vote, where your drivers
license and registration are issued, or where your will is located
are not primary factors in establishing domicile. To determine
whether you have, in fact, changed your domicile, you should
compare (1) the size, value, and nature of use of your rst
residence to the size, value, and nature of use of your newly
acquired residence; (2) your employment and/or business
connections in both locations; (3) the amount of time spent
in both locations; (4) the physical location of items that have
signicant sentimental value to you in both locations; and (5) your
close family ties in both locations. A change of domicile is clear
and convincing only when your primary ties are clearly greater in
the new location. When weighing your primary ties, keep in mind
that some may weigh more heavily than others, depending upon
your overall lifestyle. If required by the Tax Department, it is the
taxpayers responsibility to produce documentation showing the
necessary intention to effect a change of domicile.
If you move to a new location but intend to stay there only for
a limited amount of time (no matter how long), your domicile
does not change. For example, Mr. Green of ABC Electronics in
Newburgh, New York, was temporarily assigned to the Atlanta,
Georgia branch ofce for two years. After his stay in Atlanta,
he returned to his job in New York. His domicile did not change
during his stay in Georgia; it remained New York State.
If your domicile is in New York State and you go to a foreign
country because of a business assignment by your employer,
or for study, research or any other purpose, your domicile does
not change unless you show that you denitely do not intend to
return to New York.
Permanent place of abode
In general, a permanent place of abode is a residence (a building
or structure where a person can live) that you permanently
maintain, whether you own it or not, that is suitable for year‑round
use. A permanent place of abode usually includes a residence
your spouse owns or leases. For additional information, visit our
website.
However, a residence maintained by a full‑time student enrolled
at an institution of higher education in an undergraduate degree
program leading to a baccalaureate degree and occupied by the
student while attending the institution is not a permanent place
of abode with respect to that student. For additional information,
see TSB‑M‑09(15)I, Amendment to the Denition of Permanent
Place of Abode in the Personal Income Tax Regulations Relating
to Certain Undergraduate Students.
Note: Special rules apply to military personnel and their spouses;
see Publication 361, New York State Income Tax Information For
Military Personnel and Veterans.
Resident
You are a New York State resident for income tax purposes if:
Your domicile is not New York State but you maintain a
permanent place of abode in New York State for more than
11 months of the year and spend 184 days or more (any part
of a day is a day for this purpose) in New York State during the
tax year. (In this instance, you must le Form IT-201, Resident
Income Tax Return.)
Note: If you maintain a permanent place of abode in New York
State but are claiming to be a nonresident for tax purposes,
you must be able to provide adequate records to substantiate
that you did not spend more than 183 days of the tax year in
New York State.
However, if you are a member of the armed forces, and your
domicile is not New York State, you are not a resident under
this denition. Also, if you are a military spouse domiciled in
another state, but located in New York State solely to be with
your spouse (who is a member of the armed services present
in New York State in compliance with military orders), you
are not considered a resident under this denition. For more
information, see TSB‑M‑10(1)I, Military Spouses Residency
Relief Act; or
Your domicile is New York State. However, even if your
domicile is New York, you are not a resident if you meet all
three of the conditions in either Group A or Group B as follows:
Group A
1) You did not maintain any permanent place of abode in
New York State during the tax year; and
2) You maintained a permanent place of abode outside
New York State during the entire tax year; and
3) You spent 30 days or less (any part of a day is a day
for this purpose) in New York State during the tax year.
Group B
1) You were in a foreign country for at least 450 days (any
part of a day is a day for this purpose) during any period
of 548 consecutive days; and
2) You, your spouse (unless legally separated), and minor
children spent 90 days or less (any part of a day is a
day for this purpose) in New York State during this
548‑day period; and
3) During the nonresident portion of the tax year in
which the 548‑day period begins, and during the
nonresident portion of the tax year in which the
548‑day period ends, you were present in New York
State for no more than the number of days which bears
the same ratio to 90 as the number of days in such
portion of the tax year bears to 548. The following
formula illustrates this condition:
Number of days in the Maximum number
nonresident portion × 90 = of days allowed
548 in New York State
Additional information
48 2017 IT-203-I, Additional information Access our website at www.tax.ny.gov
Nonresident
You are a New York State nonresident if you were not a resident
of New York State for any part of the year.
Part-year resident
You are a New York State part‑year resident if you meet the
denition of resident or nonresident for only part of the year.
New York City and Yonkers
For the denition of a New York City or Yonkers resident,
nonresident, and part-year resident, see the denitions of a
New York State resident, nonresident, and part‑year resident, and
substitute New York City or Yonkers in place of New York State.
Special accruals for full-year nonresidents
You are subject to special accrual rules in computing your
New York State personal income tax for 2017 if you meet the
following criteria:
you were a resident of New York State on December 31, 2016,
or you became a resident of New York State on January 1,
2018, and
you had accrued income (see below) for 2017.
You have accrued income for 2017 if either of the following
apply:
you have an item of income that was xed and determinable
in a tax year prior to 2017, but you are reporting that income
for federal income tax purposes in tax year 2017; or
you have an item of income from a non‑New York source
that was xed and determinable in tax year 2017, but
you will be reporting that income for federal income tax
purposes in a tax year after 2017.
Income from a non-New York source is income that is not
attributable to (1) a business, trade, profession, or occupation
carried on in New York State, or (2) the ownership of any interest
in real or tangible personal property in New York State.
If you are subject to the special accrual rules, see the instructions
for Form IT-225, addition modication number A-115 and
subtraction modication number S-129.
Special accruals for part-year residents
Income accrues to you as a taxpayer when the amount of income
becomes xed and determinable and you have an unrestricted
right to receive it.
An accrued expense is a cost that has been incurred but not yet
paid.
If you are an individual moving out of New York State, accrued
income is income you earned during your New York State
resident period but did not receive until after you became a
nonresident of New York State.
If you moved out of New York State, you must accrue any item of
income, gain, loss, or deduction that, under an accrual method
of accounting, would be reportable at the time you changed your
residence. This includes income or gain you elected to report
on the installment basis. You must also include the total taxable
amount of lump‑sum distributions subject to the separate tax on
lump‑sum distributions (Form IT‑230).
If you are an individual moving into New York State, accrued
income is income you earned from a non‑New York State source
during your nonresident period but received after you became a
New York State resident.
If you became a resident of New York State during the tax year,
you must accrue any item of income, gain, loss, or deduction
that, under an accrual method of accounting, would be reportable
at the time you changed your residence. However, no accrual is
required or allowed for items of income, gain, loss, or deduction
derived from or connected with New York State sources.
For any subsequent tax year, any item of income, gain, loss, or
deduction accrued up to the time you changed your residence
must be excluded in determining your New York source income,
New York adjusted gross income, or total taxable amount of
lump‑sum distributions.
If you are subject to the special accrual rules, see the instructions
for Form IT-225, addition modication number A-115 and
subtraction modication number S-129.
Estates and trusts
Estates and trusts are subject to the New York State personal
income tax. The duciary for an estate or trust must le
Form IT‑205, Fiduciary Income Tax Return. Each nonresident and
part-year resident beneciary of an estate or trust must include
his or her share of the estate or trust income, if any portion of
that income is derived from or connected with New York sources,
on Form IT‑203. For more information on responsibilities of
beneciaries, see Beneciaries (estates and trusts) on page 25.
Deceased taxpayers
If a taxpayer died after 2016 and before ling a return for 2017,
the taxpayers spouse or personal representative may have to
le and sign a return for that taxpayer. A personal representative
can be an executor, administrator or anyone who is in charge
of the deceased taxpayers property. If a taxpayer did not have
to le a federal return but had New York State tax withheld, a
New York return must be led to get a refund. If a joint federal
income tax return was led for the deceased taxpayer and the
surviving spouse, a joint New York State return can be led on
Form IT‑203. Write Filing as surviving spouse in the area
where you sign the return. If someone else is the personal
representative for the deceased spouse, he or she must also
sign the return. The person who les the return for the deceased
taxpayer should write the deceased taxpayers date of death in
the area indicated near the top of the return.
Partnerships/limited liability partnerships or
companies
Partnerships, limited liability partnerships (LLPs) and limited
liability companies (LLCs), limited liability investment companies
(LLICs) and limited liability trust companies (LLTCs) that are
treated as partnerships for federal purposes are not subject to
the New York State personal income tax, but individual partners
(members) of the partnerships are.
If your partnership has a partner who is a New York State
resident, or if the partnership has any income from
New York State sources, it must le Form IT-204, Partnership
Return. If your partnership carried on a business in New York
City, it may also have to le New York City’s Form NYC-204,
Unincorporated Business Tax Return for Partnerships (including
Limited Liability Companies). Since New York State does not
administer the New York City unincorporated business tax, do not
le your Form NYC-204 with your state return.
Innocent spouse relief
There are three forms of innocent spouse relief: innocent
spouse, separation of liability, and equitable relief. You may
qualify for relief from full or partial tax liability on a joint return
as an innocent spouse if: (1) there is an understatement of
tax on a joint return because of an omission or error involving
income, deduction, credit, or basis; (2) you can show that when
Access our website at www.tax.ny.gov 2017 IT-203-I, Additional information 49
you signed the return you did not know and had no reason to
know of the understatement; and (3) taking into account all the
facts and circumstances, it would be unfair to hold you liable
for the understated tax. You may also request a separation of
liability for any understated tax on a joint return if you and your
spouse or former spouse are no longer married, or are legally
separated, or have lived apart at all times during the 12‑month
period prior to the date of ling for relief. If you do not qualify as
an innocent spouse or for separation of liability, you may qualify
for equitable relief if you can show that, taking into account
all the facts and circumstances, you should not be held liable
for any understatement or underpayment of tax. For more
information, see Form IT‑285, Request for Innocent Spouse
Relief (and Separation of Liability and Equitable Relief). You may
use Form IT‑285 only for innocent spouse relief under the three
circumstances. Do not le Form IT-285 with your return.
If you want to disclaim your spouse’s defaulted governmental
education, state university, or city university loan or past‑due
support or past‑due legally enforceable debt owed to a New
York State agency or a New York City tax warrant judgement
debt because you do not want to apply your part of a joint refund
or refundable credit to a debt owed solely by your spouse,
use Form IT‑280, Nonobligated Spouse Allocation. You must
complete Form IT‑280 and submit it with your original return
when led. See Disclaiming of spouse’s debt on page 36.
Members of the armed forces
If you are a New York State nonresident, your military pay is not
subject to New York State tax and cannot be used to determine
the amount of New York State personal income tax you must pay
(see the instructions for Form IT-225, subtraction modication
number S‑119). However, although a military spouse’s income
is generally not considered to be New York source income (see
Nonresidents – New York source income), the military spouse’s
income is used to determine the amount of New York State
personal income tax you must pay (the income is included in the
Federal amount column). Any other income that you receive from
New York State sources while you are a nonresident may be
subject to tax. If you have a civilian job in New York State during
your off‑duty hours, the income you receive is subject to income
tax. Income or gain from property located in New York State, or
from a business, trade, or profession carried on in this state is
also subject to tax.
In addition, if you are a part‑year New York State resident,
certain combat pay that you received during your resident period
may not be subject to tax (see the instructions for Form IT‑225,
subtraction modication number S-118).
For more information, see Publication 361, New York State
Income Tax Information for Military Personnel and Veterans.
Exclusion of, or deduction from, foreign
earned income
If you are entitled to claim a federal exclusion of, or deduction
from, your foreign earned income (as stated under section 911
of the Internal Revenue Code (IRC)), you are also allowed to
claim it on your New York State income tax return in the Federal
amount column. You would also be allowed to claim that portion
of the federal exclusion of, or deduction from, foreign earned
income in the New York State amount column to the extent
it relates to income reported in the New York State amount
column. If you claim either the exclusion or the deduction, submit
a copy of your federal Form 2555, Foreign Earned Income, or
Form 2555‑EZ, Foreign Earned Income Exclusion, with your New
York State income tax return.
If you have not yet qualied for the exclusion or deduction but
you have led a federal return, you must also le a New York
State return. You should report all income, including income
earned in any foreign country, reported on your federal return.
If you later qualify for an exclusion or deduction, you can le an
amended return on Form IT-203-X, Amended Nonresident and
Part-Year Resident Income Tax Return (see Other forms you may
have to le). Submit a copy of federal Form 2555 or 2555‑EZ with
your Form IT-203-X.
U.S. nonresident aliens
If you are a U.S. nonresident alien for federal income tax
purposes and are required to le federal Form 1040NR,
U.S. Nonresident Alien Income Tax Return, or federal
Form 1040NR‑EZ, U.S. Income Tax Return for Certain
Nonresident Aliens with No Dependents, you may be required
to le a New York State nonresident return, Form IT-203. See
New York State nonresidents and part-year residents beginning
on page 6.
If you must le a New York return and you checked ling status
box 3, 4, or 5 on federal Form 1040NR, or box 2 on federal
Form 1040NR‑EZ, you must compute your New York State tax
as married ling separately and mark an X in box 3 at item A on
your Form IT‑203. It is important to note that some income items
and line references used on Form IT‑203 do not correspond
with those shown on federal Form 1040NR or 1040NR‑EZ. For
example, line 12 of federal Form 1040NR or line 5 of federal
Form 1040NR‑EZ is used to report income from scholarships and
fellowships. Since there is no corresponding line on the New York
State nonresident return, report this income as other income on
line 16 of Form IT‑203.
Also, if you led federal Form 1040NR you should claim the New
York deduction (itemized or standard) that is more advantageous
to you.
New York State net operating loss
Nonresident
The New York State net operating loss (NOL) to be included
in the New York State amount column of a nonresident’s
Form IT‑203 must be computed in the same manner as the
corresponding federal deduction, but using only New York State
items of income, gain, loss, and deduction in the computation.
New York State modications are not included in the computation
of the NOL or in determining the amount of loss to be used in the
carryback or carryover year.
It is possible, because of the above rules, for a nonresident to
have a New York State NOL without having a federal NOL, or
to have a New York State NOL that is larger or smaller than the
corresponding federal NOL. A nonresident individual claiming a
NOL for New York State purposes but not for federal income tax
purposes must le Form IT-203.
Part-year resident
A part‑year resident of New York State who incurs losses in the
resident or nonresident period, or both, must make a separate
NOL computation for each period (resident and nonresident),
using only those items of income, gain, loss, or deduction
attributable to each period. For the resident period, compute the
NOL using only those items of income, gain, loss, and deduction
that would have been reported if a separate federal return
was led for the period of New York State residence. For the
nonresident period, compute the NOL using the above rules for
nonresidents.
To report an NOL on Form IT-203, see the instructions for
line 16, Other income, on page 23 and addition modication
number A‑215 in the instructions for Form IT‑225.
50 2017 IT-203-I, Additional information Access our website at www.tax.ny.gov
File Form IT-203-X to claim a personal income tax refund based
upon an NOL carryback. File Form IT-201-X to claim a refund
based upon a federal NOL carryback to a tax year when you
were a full‑year New York State resident.
For more information on claiming a personal income tax refund
based upon an NOL, see the instructions for Form IT-203-X or
Form IT-201-X.
Stock options
If, as a New York State nonresident or part‑year resident,
you received stock options and the options you received are
attributable to services performed in New York State, some or all
of the federal income related to the options may be included in
New York source income.
To determine the amount of federal income related to the options
that must be included in New York source income, you should
maintain records and documentation of your services performed
in New York State. For additional information, see Form IT‑203‑F
and its instructions.
Keep a copy of your tax records
Please remember to keep a copy of your completed income
tax return. Also keep copies of any books, records, schedules,
statements, or other related documents.
The Tax Department may ask you to provide copies of these
records after you have led your income tax returns.
You should retain copies of your return for at least seven years
after you le your return.
Amending your return
Generally, an amended return claiming credit for, or a refund
of, an overpayment must be led within three years of the date
that the original return was led, or within two years of the date
that the tax was paid, whichever is later. However, if you le an
amended federal return, you must also le an amended New York
State return within 90 days from the date you amend your federal
return.
You must le an amended return to correct any error on your
original state return and to report changes made on your federal
return by the IRS. You must report such changes to the New
York State Tax Department within 90 days from the date the IRS
makes its nal determination.
Use Form IT-203-X if your original return was Form IT-203. Also
use Form IT-203-X if you mistakenly led Form IT-201, but you
were a nonresident or part-year resident. Use Form IT-201-X
if you mistakenly led Form IT-203, but you were a full-year
resident.
In addition, you must use Form IT-203-X to le a protective claim
or to report a net operating loss (NOL) carryback.
Paid preparer information
For information relating to the Tax Preparer Registration Program,
the signing of returns by a paid preparer (anyone you pay to
prepare your return), e-le mandate for paid preparers, and other
requirements relating to paid preparers, see Publication 58,
Information for Income Tax Return Preparers, and our website.
Access our website at www.tax.ny.gov 2017 IT-203-I, School districts and code numbers 51
If you were a part-year resident of New York State, use this list to nd
the name and code number of the public school district located in the
county where you were last a New York State resident. (If you were also
a part-year resident of New York City, look for your listing after Nassau
County.) Enter the school district name and code number at the top of the
front of your return in the boxes provided. If you do not know the name of
your school district, contact the nearest public school to your New York
State home.
You must enter your school district and code number even if you were
absent temporarily, if the school your children attended was not in your
school district, or if you had no children attending school. School aid may be
affected if your school district or code number is not correct.
School districts and code numbers
Chenango
Afton 003
Bainbridge-Guilford 031
Brookeld 070
Chenango Forks 107
Cincinnatus 113
DeRuyter 141
Gilbertsville-Mount Upton 222
Greene 238
Harpursville 259
Norwich 455
Otselic Valley 606
Oxford Academy and
Central 475
Sherburne-Earlville 582
Sidney 586
Unadilla Valley 422
Whitney Point 703
Clinton
AuSable Valley 026
Beekmantown 043
Chateaugay 102
Chazy 105
Northeastern Clinton 418
Northern Adirondack 453
Peru 492
Plattsburgh 503
Saranac 560
Saranac Lake 561
Columbia
Chatham 103
East Greenbush 158
Germantown 221
Hudson 289
Ichabod Crane 294
New Lebanon 426
Pine Plains 496
Red Hook 526
Schodack 571
Taconic Hills 632
Webutuck 680
Cortland
Cincinnatus 113
Cortland 134
DeRuyter 141
Dryden 152
Fabius-Pompey 187
Greene 238
Groton 245
Homer 281
Marathon 372
McGraw 385
Newark Valley 432
Tully 646
Whitney Point 703
Delaware
Andes 016
Bainbridge-Guilford 031
Charlotte Valley 101
Delhi 144
Deposit 146
Downsville 150
Franklin 203
Gilboa-Conesville 223
Hancock 256
Cattaraugus
Allegany-Limestone 011
Cattaraugus-Little Valley 094
Cuba-Rushford 138
Ellicottville 181
Forestville 198
Franklinville 205
Frewsburg 208
Gowanda 230
Hinsdale 277
Olean 462
Pine Valley 497
Pioneer 498
Portville 512
Randolph 522
Salamanca 556
Springville-Grifth Institute 244
Ten Broeck Academy and
Franklinville 205
West Valley 690
Cayuga
Auburn 025
Cato-Meridian 092
Groton 245
Hannibal 257
Homer 281
Jordan-Elbridge 315
Moravia 407
Oswego 472
Port Byron 507
Red Creek 525
Skaneateles 588
Southern Cayuga 609
Union Springs 650
Weedsport 681
Chautauqua
Bemus Point 048
Brocton 067
Cassadaga Valley 091
Chautauqua Lake 104
Clymer 119
Dunkirk 155
Falconer 189
Forestville 198
Fredonia 206
Frewsburg 208
Gowanda 230
Jamestown 306
Panama 479
Pine Valley 497
Randolph 522
Ripley 536
Sherman 583
Silver Creek 587
Southwestern 611
Westeld Academy and
Central 692
Chemung
Corning-Painted Post 132
Elmira 182
Elmira Heights 183
Horseheads 287
Neweld 436
Odessa-Montour 460
Spencer-Van Etten 613
Watkins Glen 675
Waverly 676
Albany
Albany 005
Berne-Knox-Westerlo 050
Bethlehem 051
Cairo-Durham 076
Cohoes 122
Duanesburg 153
Green Island 236
Greenville 240
Guilderland 246
Menands 388
Middleburgh 393
Mohonasen 402
Niskayuna 439
North Colonie (including
Maplewood) 443
Ravena-Coeymans-Selkirk 524
Schalmont 568
Schoharie 572
South Colonie 595
Voorheesville 660
Watervliet 674
Allegany
Alfred-Almond 010
Andover 017
Arkport 021
Belfast 044
Bolivar-Richburg 054
Canaseraga 083
Canisteo-Greenwood 086
Cuba-Rushford 138
Dalton-Nunda (Keshequa) 320
Fillmore 192
Friendship 209
Genesee Valley 018
Hinsdale 277
Letchworth 339
Pioneer 498
Portville 512
Scio 575
Wellsville 683
Whitesville 702
Bronx
Bronx 068
Brooklyn (see Kings)
Broome
Afton 003
Bainbridge-Guilford 031
Binghamton 053
Chenango Forks 107
Chenango Valley 108
Cincinnatus 113
Deposit 146
Greene 238
Harpursville 259
Johnson City 313
Maine-Endwell 364
Marathon 372
Newark Valley 432
South Mountain-Hickory 720
Susquehanna Valley 627
Union-Endicott 651
Vestal 658
Whitney Point 703
Windsor 710
Delaware (continued)
Jefferson 310
Livingston Manor 349
Margaretville 375
Oneonta 464
Roscoe 545
Roxbury 547
Sidney 586
South Kortright 601
Stamford 620
Sullivan West 143
Unatego 649
Walton 663
Worcester 711
Dutchess
Arlington 022
Beacon 040
Carmel 089
Dover 149
Haldane 249
Hyde Park 293
Millbrook 396
Pawling 483
Pine Plains 496
Poughkeepsie 514
Red Hook 526
Rhinebeck 531
Spackenkill 612
Taconic Hills 632
Wappingers 665
Webutuck 680
Erie
Akron 004
Alden 007
Amherst 719
Attica 024
Buffalo 073
Cheektowaga 106
Cheektowaga-Sloan 589
Clarence 114
Cleveland Hill 115
Depew 145
East Aurora 156
Eden 171
Frontier 210
Gowanda 230
Grand Island 232
Hamburg 251
Holland 278
Iroquois 300
Kenmore-
Town of Tonawanda 319
Lackawanna 326
Lake Shore 330
Lancaster 332
Maryvale 378
North Collins 442
Orchard Park 468
Pioneer 498
Silver Creek 587
Springville-Grifth Institute 244
Sweet Home 628
Tonawanda City 638
West Seneca 689
Williamsville 706
Albany – Erie
52 2017 IT-203-I, School districts and code numbers Access our website at www.tax.ny.gov
* Do not use a high school district (CHS) in Bellmore-Merrick,
Sewanhaka, or Valley Stream. Use the code number for the
elementary school district where you live.
Essex
AuSable Valley 026
Crown Point 137
Elizabethtown-Lewis 179
Keene 317
Lake Placid 328
Minerva 399
Moriah 408
Newcomb 434
Putnam 517
Saranac Lake 561
Schroon Lake 573
Ticonderoga 636
Westport 696
Willsboro 707
Franklin
AuSable Valley 026
Brasher Falls 058
Brushton-Moira 072
Chateaugay 102
Malone 365
Northern Adirondack 453
Salmon River 558
Saranac Lake 561
St. Regis Falls 619
Tupper Lake 647
Fulton
Amsterdam 015
Broadalbin-Perth 065
Dolgeville 148
Edinburg 173
Fonda-Fultonville 197
Fort Plain 201
Galway 212
Gloversville 227
Johnstown 314
Mayeld 383
Northville 454
Oppenheim-Ephratah-
St. Johnsville 467
Wheelerville 698
Genesee
Akron 004
Albion 006
Alden 007
Alexander 008
Attica 024
Batavia 036
Brockport 066
Byron-Bergen 075
Caledonia-Mumford 077
Elba 177
Iroquois 300
Le Roy 338
Medina 387
Oakeld-Alabama 458
Pavilion 482
Pembroke 487
Royalton-Hartland 548
Wyoming 714
Greene
Cairo-Durham 076
Catskill 093
Coxsackie-Athens 135
Gilboa-Conesville 223
Greenville 240
Hunter-Tannersville 291
Margaretville 375
Onteora 466
Ravena-Coeymans-Selkirk 524
Windham-Ashland-Jewett 709
Hamilton
Indian Lake 296
Inlet 298
Lake Pleasant 329
Long Lake 354
Northville 454
Piseco 499
Poland 506
Raquette Lake 523
Wells 682
Herkimer
Adirondack 002
Cherry Valley-Springeld 616
Dolgeville 148
Fort Plain 201
Frankfort-Schuyler 202
Herkimer 268
Holland Patent 279
Ilion-Mohawk 295
Little Falls 346
Mount Markham 412
New Hartford 424
Oppenheim-Ephratah-
St. Johnsville 467
Owen D. Young
(Van Hornesville) 474
Poland 506
Remsen 528
Richeld Springs 533
Sauquoit Valley 564
Town of Webb 639
West Canada Valley 685
Whitesboro 701
Jefferson
Alexandria 009
Belleville Henderson 045
Carthage 090
Copenhagen 129
General Brown 217
Gouverneur 229
Hammond 253
Indian River 297
LaFargeville 324
Lyme 356
Sackets Harbor 288
Sandy Creek 559
South Jefferson 600
Thousand Islands 634
Watertown 672
Kings (Brooklyn)
Brooklyn 071
Lewis
Adirondack 002
Beaver River 041
Camden 079
Carthage 090
Copenhagen 129
Harrisville 261
Lowville Academy and
Central 355
Sandy Creek 559
South Jefferson 600
South Lewis 602
Livingston
Avon 029
Caledonia-Mumford 077
Canaseraga 083
Dalton-Nunda (Keshequa) 320
Dansville 140
Geneseo 218
Livingston (continued)
Honeoye 282
Honeoye Falls-Lima 283
Le Roy 338
Livonia 350
Mount Morris 413
Naples 420
Pavilion 482
Perry 490
Wayland-Cohocton 677
Wheatland-Chili 697
York 716
Madison
Brookeld 070
Canastota 084
Cazenovia 095
Chittenango 111
DeRuyter 141
East Syracuse-Minoa 167
Edmeston 174
Fabius-Pompey 187
Fayetteville-Manlius 370
Hamilton 252
Madison 361
Morrisville-Eaton 411
Mount Markham 412
Oneida 463
Otselic Valley 606
Sherburne-Earlville 582
Stockbridge Valley 624
Unadilla Valley 422
Vernon-Verona-Sherrill 584
Waterville 673
Manhattan (see New York)
Monroe
Avon 029
Brighton 063
Brockport 066
Byron-Bergen 075
Caledonia-Mumford 077
Churchville-Chili 112
East Irondequoit 160
East Rochester 165
Fairport 188
Gates Chili 216
Greece 235
Hilton 276
Holley 280
Honeoye Falls-Lima 283
Kendall 318
Peneld 488
Pittsford 500
Rochester 538
Rush-Henrietta 549
Spencerport 614
Victor 659
Wayne 678
Webster 679
West Irondequoit
299
Wheatland-Chili 697
Montgomery
Amsterdam 015
Broadalbin-Perth 065
Canajoharie 081
Cherry Valley-Springeld 616
Cobleskill-Richmondville 120
Duanesburg 153
Fonda-Fultonville 197
Fort Plain 201
Montgomery (continued)
Galway 212
Johnstown 314
Oppenheim-Ephratah-
St. Johnsville 467
Owen D. Young
(Van Hornesville) 474
Schalmont 568
Schoharie 572
Scotia-Glenville 576
Sharon Springs 579
Nassau
Amityville 014
Baldwin 032
Bellmore 046
Bellmore-Merrick CHS *
Bethpage 052
Carle Place 088
Cold Spring Harbor 123
East Meadow 162
East Rockaway 166
East Williston 168
Elmont 184
Farmingdale 191
Floral Park-Bellerose 195
Franklin Square 204
Freeport 207
Garden City 214
Glen Cove 224
Great Neck 234
Hempstead 265
Herricks 270
Hewlett-Woodmere 272
Hicksville 273
Island Park 302
Island Trees 303
Jericho 311
Lawrence 337
Levittown 340
Locust Valley 352
Long Beach 353
Lynbrook 357
Malverne 366
Manhasset 368
Massapequa 379
Merrick 389
Mineola 398
New Hyde Park-
Garden City Park 425
North Bellmore 441
North Merrick 444
North Shore 448
Oceanside 459
Oyster Bay-East Norwich 476
Plainedge 501
Plainview-Old Bethpage 502
Port Washington 511
Rockville Centre 539
Roosevelt 544
Roslyn 546
Seaford 577
Sewanhaka CHS *
Syosset 630
Uniondale 652
Valley Stream CHS *
Valley Stream 13 655
Valley Stream 24 656
Valley Stream 30 657
Wantagh 664
Westbury 691
West Hempstead 687
Essex – Nassau
Access our website at www.tax.ny.gov 2017 IT-203-I, School districts and code numbers 53
New York (Manhattan)
Manhattan 369
New York City
(see individual counties)
Niagara
Akron 004
Barker 035
Lewiston-Porter 341
Lockport 351
Medina 387
Newfane 435
Niagara Falls 437
Niagara Wheateld 438
North Tonawanda 450
Royalton-Hartland 548
Starpoint 621
Wilson 708
Oneida
Adirondack 002
Brookeld 070
Camden 079
Central Square 098
Clinton 117
Holland Patent 279
Madison 361
Mount Markham 412
New Hartford 424
New York Mills 430
Oneida 463
Oriskany 469
Poland 506
Remsen 528
Rome 541
Sauquoit Valley 564
Stockbridge Valley 624
Town of Webb 639
Utica 653
Vernon-Verona-Sherrill 584
Waterville 673
West Canada Valley 685
Westmoreland 695
Whitesboro 701
Onondaga
Baldwinsville 033
Cato-Meridian 092
Cazenovia 095
Central Square 098
Chittenango 111
DeRuyter 141
East Syracuse-Minoa 167
Fabius-Pompey 187
Fayetteville-Manlius 370
Homer 281
Jamesville-Dewitt 307
Jordan-Elbridge 315
LaFayette 325
Liverpool 348
Lyncourt 358
Marcellus 373
Moravia 407
North Syracuse 449
Onondaga 465
Phoenix 494
Skaneateles 588
Solvay 593
Syracuse 631
Tully 646
West Genesee 686
Westhill 694
Ontario
Bloomeld 157
Canandaigua 082
Geneva 219
Honeoye 282
Honeoye Falls-Lima 283
Livonia 350
Lyons 360
Manchester-Shortsville
(Red Jacket) 527
Marcus Whitman 374
Naples 420
Newark 431
Palmyra-Macedon 478
Penn Yan 489
Phelps-Clifton Springs
(Midlakes) 493
Pittsford 500
Victor 659
Wayland-Cohocton 677
Orange
Chester 110
Cornwall 133
Eldred 178
Florida 196
Goshen 228
Greenwood Lake 243
Highland Falls-
Fort Montgomery 275
Kiryas Joel Village 725
Marlboro 377
Middletown 394
Minisink Valley 400
Monroe-Woodbury 403
Newburgh 433
North Rockland 445
Pine Bush 495
Port Jervis 510
Ramapo 626
Tuxedo 648
Valley 405
Wallkill 662
Warwick Valley 668
Washingtonville 669
Orleans
Albion 006
Barker 035
Brockport 066
Byron-Bergen 075
Holley 280
Kendall 318
Lyndonville 359
Medina 387
Oakeld-Alabama 458
Royalton-Hartland 548
Oswego
Altmar-Parish-Williamstown 012
Camden 079
Cato-Meridian 092
Central Square 098
Fulton 211
Hannibal 257
Mexico Academy and
Central 390
Oswego 472
Phoenix 494
Pulaski Academy and
Central 516
Sandy Creek 559
South Jefferson 600
Otsego
Bainbridge-Guilford 031
Charlotte Valley 101
Cherry Valley-Springeld 616
Cobleskill-Richmondville 120
Cooperstown 128
Edmeston 174
Franklin 203
Gilbertsville-Mount Upton 222
Laurens 336
Milford 395
Morris 409
Mount Markham 412
Oneonta 464
Owen D. Young
(Van Hornesville) 474
Richeld Springs 533
Schenevus 570
Sharon Springs 579
Sidney 586
Unadilla Valley 422
Unatego 649
Worcester 711
Putnam
Brewster 060
Carmel 089
Garrison 215
Haldane 249
Lakeland 331
Mahopac 363
North Salem 447
Pawling 483
Putnam Valley 518
Wappingers 665
Queens
Queens 519
Rensselaer
Averill Park 027
Berlin 049
Brunswick (Brittonkill) 064
Cambridge 078
East Greenbush 158
Hoosick Falls 285
Hoosic Valley 284
Ichabod Crane 294
Lansingburgh 334
Mechanicville 386
New Lebanon 426
North Greenbush (Williams) 704
Rensselaer 530
Schodack 571
Stillwater 623
Troy 642
Wynantskill 713
Richmond (Staten Island)
Staten Island 622
Rockland
Clarkstown 423
East Ramapo 615
Nanuet 419
North Rockland 445
Nyack 457
Pearl River 484
Ramapo 626
South Orangetown 605
Saratoga
Amsterdam 015
Ballston Spa 034
Broadalbin-Perth 065
Burnt Hills-Ballston Lake 074
Corinth 131
Edinburg 173
Galway 212
Hadley-Luzerne 247
Hudson Falls 290
Mechanicville 386
Niskayuna 439
Northville 454
Saratoga Springs 562
Schuylerville 574
Scotia-Glenville 576
Shenendehowa 581
South Glens Falls 597
Stillwater 623
Waterford-Halfmoon 670
Schenectady
Amsterdam 015
Burnt Hills-Ballston Lake 074
Duanesburg 153
Galway 212
Mohonasen 402
Niskayuna 439
Schalmont 568
Schenectady 569
Schoharie 572
Scotia-Glenville 576
South Colonie 595
Schoharie
Berne-Knox-Westerlo 050
Cairo-Durham 076
Canajoharie 081
Charlotte Valley 101
Cobleskill-Richmondville 120
Duanesburg 153
Fonda-Fultonville 197
Gilboa-Conesville 223
Greenville 240
Jefferson 310
Middleburgh 393
Schoharie 572
Sharon Springs 579
Stamford 620
Schuyler
Bradford 057
Corning-Painted Post 132
Dundee 154
Hammondsport 254
Horseheads 287
Odessa-Montour 460
South Seneca 607
Spencer-Van Etten 613
Trumansburg 643
Watkins Glen 675
Seneca
Clyde-Savannah 118
Geneva 219
Lyons 360
Phelps-Clifton Springs
(Midlakes) 493
Romulus 542
Seneca Falls 578
South Seneca 607
Trumansburg 643
Waterloo 671
Staten Island (see Richmond)
New York – Staten Island
54 2017 IT-203-I, School districts and code numbers Access our website at www.tax.ny.gov
Steuben
Addison 001
Alfred-Almond 010
Andover 017
Arkport 021
Avoca 028
Bath 037
Bradford 057
Campbell-Savona 080
Canaseraga 083
Canisteo-Greenwood 086
Corning-Painted Post 132
Dansville 140
Elmira 182
Hammondsport 254
Hornell 286
Jasper-Troupsburg 308
Naples 420
Penn Yan 489
Prattsburg 515
Wayland-Cohocton 677
Whitesville 702
St. Lawrence
Alexandria 009
Brasher Falls 058
Brushton-Moira 072
Canton 087
Clifton-Fine 116
Colton-Pierrepont 124
Edwards-Knox 724
Gouverneur 229
Hammond 253
Harrisville 261
Hermon-DeKalb 269
Heuvelton 271
Indian River 297
Lisbon 345
Madrid-Waddington 362
Massena 380
Morristown 410
Norwood-Norfolk 456
Ogdensburg 461
Parishville-Hopkinton 480
Potsdam 513
Salmon River 558
St. Regis Falls 619
Tupper Lake 647
Suffolk
Amagansett 013
Amityville 014
Babylon 030
Bayport-Blue Point 039
Bay Shore 038
Brentwood 059
Bridgehampton 062
Center Moriches 096
Central Islip 097
Cold Spring Harbor 123
Commack 125
Comsewogue 126
Connetquot 127
Copiague 130
Deer Park 142
East Hampton 159
East Islip 161
East Moriches 163
Eastport-South Manor 170
East Quogue 164
Elwood 186
Farmingdale 191
Fire Island 193
Fishers Island 194
Greenport 239
Half Hollow Hills 250
Hampton Bays 255
Suffolk (continued)
Harborelds 258
Hauppauge 264
Huntington 292
Islip 304
Kings Park 321
Lindenhurst 344
Longwood 392
Mattituck-Cutchogue 382
Middle Country 391
Miller Place 397
Montauk 404
Mount Sinai 414
New Suffolk 429
North Babylon 440
Northport-East Northport 452
Oysterponds 477
Patchogue-Medford 481
Port Jefferson 509
Quogue 521
Remsenburg-Speonk 529
Riverhead 537
Rocky Point 540
Sachem 553
Sagaponack 555
Sag Harbor 554
Sayville 566
Shelter Island 580
Shoreham-Wading River 585
Smithtown 590
Southampton 608
South Country 596
South Huntington 599
Southold 610
Springs 617
Three Village 635
Tuckahoe Common 645
Wainscott 661
West Babylon 684
Westhampton Beach 693
West Islip 688
William Floyd 381
Wyandanch 712
Sullivan
Eldred 178
Ellenville 180
Fallsburg 190
Liberty 342
Livingston Manor 349
Minisink Valley 400
Monticello 406
Pine Bush 495
Port Jervis 510
Sullivan West 143
Roscoe 545
Tri-Valley 640
Tioga
Candor 085
Dryden 152
Ithaca 305
Maine-Endwell 364
Marathon 372
Newark Valley 432
Owego Apalachin 473
Spencer-Van Etten 613
Tioga 637
Union-Endicott 651
Vestal 658
Waverly 676
Whitney Point 703
Tompkins
Candor 085
Cortland 134
Dryden 152
Tompkins (continued)
Groton 245
Homer 281
Ithaca 305
Lansing 333
Moravia 407
Newark Valley 432
Neweld 436
Odessa-Montour 460
Southern Cayuga 609
Spencer-Van Etten 613
Trumansburg 643
Ulster
Ellenville 180
Fallsburg 190
Highland 274
Kingston 322
Livingston Manor 349
Margaretville 375
Marlboro 377
New Paltz 427
Onteora 466
Pine Bush 495
Rondout Valley 543
Saugerties 563
Tri-Valley 640
Valley 405
Wallkill 662
Warren
Abraham Wing 226
Bolton 055
Corinth 131
Glens Falls 225
Hadley-Luzerne 247
Hudson Falls 290
Johnsburg 312
Lake George 327
Minerva 399
North Warren 451
Queensbury 520
Schroon Lake 573
Ticonderoga 636
Warrensburg 666
Washington
Argyle 020
Cambridge 078
Fort Ann 199
Fort Edward 200
Granville 233
Greenwich 241
Hartford 262
Hoosick Falls 285
Hoosic Valley 284
Hudson Falls 290
Lake George 327
Putnam 517
Salem 557
Schuylerville 574
Stillwater 623
Whitehall 700
Wayne
Cato-Meridian 092
Clyde-Savannah 118
Gananda 213
Lyons 360
Marion 376
North Rose-Wolcott 446
Newark 431
Palmyra-Macedon 478
Peneld 488
Phelps-Clifton Springs
(Midlakes) 493
Port Byron 507
Wayne (continued)
Red Creek 525
Sodus 592
Victor 659
Wayne 678
Webster 679
Williamson 705
Westchester
Ardsley 019
Bedford 042
Blind Brook 535
Briarcliff Manor 061
Bronxville 069
Byram Hills 023
Chappaqua 100
Croton-Harmon 136
Dobbs Ferry 147
Eastchester 169
Edgemont 172
Elmsford 185
Greenburgh Central 7 237
Harrison 260
Hastings-on-Hudson 263
Hendrick Hudson 267
Irvington 301
Katonah-Lewisboro 316
Lakeland 331
Mamaroneck 367
Mount Pleasant 417
Mount Vernon 416
New Rochelle 428
North Salem 447
Ossining 471
Peekskill 485
Pelham 486
Pleasantville 504
Pocantico Hills 505
Port Chester 508
Putnam Valley 518
Rye 551
Rye Neck 552
Scarsdale 567
Somers 594
Tarrytowns 633
Tuckahoe Union Free 644
Valhalla 654
White Plains 699
Yonkers 715
Yorktown 717
Wyoming
Alden 007
Alexander 008
Attica 024
Dalton-Nunda (Keshequa) 320
Fillmore 192
Holland 278
Iroquois 300
Letchworth 339
Pavilion 482
Perry 490
Pioneer 498
Warsaw 667
Wyoming 714
York 716
Yates
Dundee 154
Geneva 219
Marcus Whitman 374
Naples 420
Penn Yan 489
Prattsburg 515
Steuben – Yates
If line 37
(taxable And you are –
income) is –
At But
Single Married Head
least less
or ling ofa
than
Married jointly
*
household
ling  
separately
38,200 38,250 2,130 1,817 1,962
38,250 38,300 2,134 1,820 1,966
38,300 38,350 2,137 1,823 1,969
38,350 38,400 2,140 1,826 1,972
Your New York State tax is:
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately
* Thiscolumnmustalsobeusedbyaqualifyingwidow(er)
2017NewYorkState Tax Table
Access our website at www.tax.ny.gov 55
NYS
If your New York adjusted gross income (line 32 of Form IT-203) is more than $107,650, you cannot use
these tables. See Tax computation — New York AGI of more than $107,650 beginning on page 64 to
compute your tax. Failure to follow these instructions may result in your having to pay interest and penalty if the
income tax you report on your return is less than the correct amount
.
$0 - $5,999
In this New York State tax
table, the taxable income
column is the amount from
Form IT-203, line 37.
Example: Mr. and Mrs. Jones are ling a
joint return. Their taxable income on line 37
of Form IT-203 is $38,275. First, they nd the
38,250 - 38,300 income line. Next, they nd
the column for Married ling jointly and read
down the column. The amount shown where
the income line and ling status column meet is
$1,814. This is the tax amount they must write
on line 38 of Form IT‑203.
Instructions for Form IT-203
$0 $13 $0 $0 $0
13 25 1 1 1
25 50 2 2 2
50 100 3 3 3
100 150 5 5 5
150 200 7 7 7
200 250 9 9 9
250 300 11 11 11
300 350 13 13 13
350 400 15 15 15
400 450 17 17 17
450 500 19 19 19
500 550 21 21 21
550 600 23 23 23
600 650 25 25 25
650 700 27 27 27
700 750 29 29 29
750 800 31 31 31
800 850 33 33 33
850 900 35 35 35
900 950 37 37 37
950 1,000 39 39 39
1,000 1,050 41 41 41
1,050 1,100 43 43 43
1,100 1,150 45 45 45
1,150 1,200 47 47 47
1,200 1,250 49 49 49
1,250 1,300 51 51 51
1,300 1,350 53 53 53
1,350 1,400 55 55 55
1,400 1,450 57 57 57
1,450 1,500 59 59 59
1,500 1,550 61 61 61
1,550 1,600 63 63 63
1,600 1,650 65 65 65
1,650 1,700 67 67 67
1,700 1,750 69 69 69
1,750 1,800 71 71 71
1,800 1,850 73 73 73
1,850 1,900 75 75 75
1,900 1,950 77 77 77
1,950 2,000 79 79 79
2,000 2,050 81 81 81
2,050 2,100 83 83 83
2,100 2,150 85 85 85
2,150 2,200 87 87 87
2,200 2,250 89 89 89
2,250 2,300 91 91 91
2,300 2,350 93 93 93
2,350 2,400 95 95 95
2,400 2,450 97 97 97
2,450 2,500 99 99 99
2,500 2,550 101 101 101
2,550 2,600 103 103 103
2,600 2,650 105 105 105
2,650 2,700 107 107 107
2,700 2,750 109 109 109
2,750 2,800 111 111 111
2,800 2,850 113 113 113
2,850 2,900 115 115 115
2,900 2,950 117 117 117
2,950 3,000 119 119 119
3,000 3,050 121 121 121
3,050 3,100 123 123 123
3,100 3,150 125 125 125
3,150 3,200 127 127 127
3,200 3,250 129 129 129
3,250 3,300 131 131 131
3,300 3,350 133 133 133
3,350 3,400 135 135 135
3,400 3,450 137 137 137
3,450 3,500 139 139 139
3,500 3,550 141 141 141
3,550 3,600 143 143 143
3,600 3,650 145 145 145
3,650 3,700 147 147 147
3,700 3,750 149 149 149
3,750 3,800 151 151 151
3,800 3,850 153 153 153
3,850 3,900 155 155 155
3,900 3,950 157 157 157
3,950 4,000 159 159 159
4,000 4,050 161 161 161
4,050 4,100 163 163 163
4,100 4,150 165 165 165
4,150 4,200 167 167 167
4,200 4,250 169 169 169
4,250 4,300 171 171 171
4,300 4,350 173 173 173
4,350 4,400 175 175 175
4,400 4,450 177 177 177
4,450 4,500 179 179 179
4,500 4,550 181 181 181
4,550 4,600 183 183 183
4,600 4,650 185 185 185
4,650 4,700 187 187 187
4,700 4,750 189 189 189
4,750 4,800 191 191 191
4,800 4,850 193 193 193
4,850 4,900 195 195 195
4,900 4,950 197 197 197
4,950 5,000 199 199 199
5,000 5,050 201 201 201
5,050 5,100 203 203 203
5,100 5,150 205 205 205
5,150 5,200 207 207 207
5,200 5,250 209 209 209
5,250 5,300 211 211 211
5,300 5,350 213 213 213
5,350 5,400 215 215 215
5,400 5,450 217 217 217
5,450 5,500 219 219 219
5,500 5,550 221 221 221
5,550 5,600 223 223 223
5,600 5,650 225 225 225
5,650 5,700 227 227 227
5,700 5,750 229 229 229
5,750 5,800 231 231 231
5,800 5,850 233 233 233
5,850 5,900 235 235 235
5,900 5,950 237 237 237
5,950 6,000 239 239 239
38,200 38,250 2,127 1,811 1,957
38,250 38,300 2,130 1,814 1,960
38,300 38,350 2,134 1,817 1,963
38,350 38,400 2,137 1,820 1,966
1,000 Your New York State tax is: 3,000 Your New York State tax is: 5,000 Your New York State tax is:
2,000 Your New York State tax is: 4,000 Your New York State tax is:
Your New York State tax is:
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately
* Thiscolumnmustalsobeusedbyaqualifyingwidow(er)
2017NewYorkState Tax Table
56 Access our website at www.tax.ny.gov
NYS
$6,000 - $14,999 Instructions for Form IT-203
6,000 6,050 241 241 241
6,050 6,100 243 243 243
6,100 6,150 245 245 245
6,150 6,200 247 247 247
6,200 6,250 249 249 249
6,250 6,300 251 251 251
6,300 6,350 253 253 253
6,350 6,400 255 255 255
6,400 6,450 257 257 257
6,450 6,500 259 259 259
6,500 6,550 261 261 261
6,550 6,600 263 263 263
6,600 6,650 265 265 265
6,650 6,700 267 267 267
6,700 6,750 269 269 269
6,750 6,800 271 271 271
6,800 6,850 273 273 273
6,850 6,900 275 275 275
6,900 6,950 277 277 277
6,950 7,000 279 279 279
7,000 7,050 281 281 281
7,050 7,100 283 283 283
7,100 7,150 285 285 285
7,150 7,200 287 287 287
7,200 7,250 289 289 289
7,250 7,300 291 291 291
7,300 7,350 293 293 293
7,350 7,400 295 295 295
7,400 7,450 297 297 297
7,450 7,500 299 299 299
7,500 7,550 301 301 301
7,550 7,600 303 303 303
7,600 7,650 305 305 305
7,650 7,700 307 307 307
7,700 7,750 309 309 309
7,750 7,800 311 311 311
7,800 7,850 313 313 313
7,850 7,900 315 315 315
7,900 7,950 317 317 317
7,950 8,000 319 319 319
8,000 8,050 321 321 321
8,050 8,100 323 323 323
8,100 8,150 325 325 325
8,150 8,200 327 327 327
8,200 8,250 329 329 329
8,250 8,300 331 331 331
8,300 8,350 333 333 333
8,350 8,400 335 335 335
8,400 8,450 337 337 337
8,450 8,500 339 339 339
8,500 8,550 341 341 341
8,550 8,600 343 343 343
8,600 8,650 346 345 345
8,650 8,700 348 347 347
8,700 8,750 350 349 349
8,750 8,800 352 351 351
8,800 8,850 355 353 353
8,850 8,900 357 355 355
8,900 8,950 359 357 357
8,950 9,000 361 359 359
9,000 9,050 364 361 361
9,050 9,100 366 363 363
9,100 9,150 368 365 365
9,150 9,200 370 367 367
9,200 9,250 373 369 369
9,250 9,300 375 371 371
9,300 9,350 377 373 373
9,350 9,400 379 375 375
9,400 9,450 382 377 377
9,450 9,500 384 379 379
9,500 9,550 386 381 381
9,550 9,600 388 383 383
9,600 9,650 391 385 385
9,650 9,700 393 387 387
9,700 9,750 395 389 389
9,750 9,800 397 391 391
9,800 9,850 400 393 393
9,850 9,900 402 395 395
9,900 9,950 404 397 397
9,950 10,000 406 399 399
10,000 10,050 409 401 401
10,050 10,100 411 403 403
10,100 10,150 413 405 405
10,150 10,200 415 407 407
10,200 10,250 418 409 409
10,250 10,300 420 411 411
10,300 10,350 422 413 413
10,350 10,400 424 415 415
10,400 10,450 427 417 417
10,450 10,500 429 419 419
10,500 10,550 431 421 421
10,550 10,600 433 423 423
10,600 10,650 436 425 425
10,650 10,700 438 427 427
10,700 10,750 440 429 429
10,750 10,800 442 431 431
10,800 10,850 445 433 433
10,850 10,900 447 435 435
10,900 10,950 449 437 437
10,950 11,000 451 439 439
11,000 11,050 454 441 441
11,050 11,100 456 443 443
11,100 11,150 458 445 445
11,150 11,200 460 447 447
11,200 11,250 463 449 449
11,250 11,300 465 451 451
11,300 11,350 467 453 453
11,350 11,400 469 455 455
11,400 11,450 472 457 457
11,450 11,500 474 459 459
11,500 11,550 476 461 461
11,550 11,600 478 463 463
11,600 11,650 481 465 465
11,650 11,700 483 467 467
11,700 11,750 485 469 469
11,750 11,800 488 471 471
11,800 11,850 491 473 473
11,850 11,900 493 475 475
11,900 11,950 496 477 477
11,950 12,000 498 479 479
12,000 12,050 501 481 481
12,050 12,100 504 483 483
12,100 12,150 506 485 485
12,150 12,200 509 487 487
12,200 12,250 512 489 489
12,250 12,300 514 491 491
12,300 12,350 517 493 493
12,350 12,400 519 495 495
12,400 12,450 522 497 497
12,450 12,500 525 499 499
12,500 12,550 527 501 501
12,550 12,600 530 503 503
12,600 12,650 533 505 505
12,650 12,700 535 507 507
12,700 12,750 538 509 509
12,750 12,800 540 511 511
12,800 12,850 543 513 513
12,850 12,900 546 515 515
12,900 12,950 548 517 518
12,950 13,000 551 519 520
13,000 13,050 554 521 522
13,050 13,100 556 523 524
13,100 13,150 559 525 527
13,150 13,200 561 527 529
13,200 13,250 564 529 531
13,250 13,300 567 531 533
13,300 13,350 569 533 536
13,350 13,400 572 535 538
13,400 13,450 575 537 540
13,450 13,500 577 539 542
13,500 13,550 580 541 545
13,550 13,600 582 543 547
13,600 13,650 585 545 549
13,650 13,700 588 547 551
13,700 13,750 590 549 554
13,750 13,800 593 551 556
13,800 13,850 596 553 558
13,850 13,900 598 555 560
13,900 13,950 601 557 563
13,950 14,000 604 559 565
14,000 14,050 607 561 567
14,050 14,100 610 563 569
14,100 14,150 613 565 572
14,150 14,200 616 567 574
14,200 14,250 619 569 576
14,250 14,300 622 571 578
14,300 14,350 625 573 581
14,350 14,400 628 575 583
14,400 14,450 631 577 585
14,450 14,500 634 579 587
14,500 14,550 637 581 590
14,550 14,600 640 583 592
14,600 14,650 643 585 594
14,650 14,700 646 587 596
14,700 14,750 649 589 599
14,750 14,800 652 591 601
14,800 14,850 655 593 603
14,850 14,900 658 595 605
14,900 14,950 660 597 608
14,950 15,000 663 599 610
7,000 Your New York State tax is: 10,000 Your New York State tax is: 13,000 Your New York State tax is:
6,000 Your New York State tax is: 9,000 Your New York State tax is: 12,000 Your New York State tax is:
8,000 Your New York State tax is: 11,000 Your New York State tax is: 14,000 Your New York State tax is:
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately
2017 New York State Tax Table
* Thiscolumnmustalsobeusedbyaqualifyingwidow(er)
Access our website at www.tax.ny.gov 57
NYS
$15,000 - $23,999
Instructions for Form IT-203
15,000 15,050 666 601 612
15,050 15,100 669 603 614
15,100 15,150 672 605 617
15,150 15,200 675 607 619
15,200 15,250 678 609 621
15,250 15,300 681 611 623
15,300 15,350 684 613 626
15,350 15,400 687 615 628
15,400 15,450 690 617 630
15,450 15,500 693 619 632
15,500 15,550 696 621 635
15,550 15,600 699 623 637
15,600 15,650 702 625 639
15,650 15,700 705 627 641
15,700 15,750 708 629 644
15,750 15,800 711 631 646
15,800 15,850 714 633 648
15,850 15,900 717 635 650
15,900 15,950 719 637 653
15,950 16,000 722 639 655
16,000 16,050 725 641 657
16,050 16,100 728 643 659
16,100 16,150 731 645 662
16,150 16,200 734 647 664
16,200 16,250 737 649 666
16,250 16,300 740 651 668
16,300 16,350 743 653 671
16,350 16,400 746 655 673
16,400 16,450 749 657 675
16,450 16,500 752 659 677
16,500 16,550 755 661 680
16,550 16,600 758 663 682
16,600 16,650 761 665 684
16,650 16,700 764 667 686
16,700 16,750 767 669 689
16,750 16,800 770 671 691
16,800 16,850 773 673 693
16,850 16,900 776 675 695
16,900 16,950 778 677 698
16,950 17,000 781 679 700
17,000 17,050 784 681 702
17,050 17,100 787 683 704
17,100 17,150 790 685 707
17,150 17,200 793 687 709
17,200 17,250 796 689 711
17,250 17,300 799 692 713
17,300 17,350 802 694 716
17,350 17,400 805 696 718
17,400 17,450 808 698 720
17,450 17,500 811 701 722
17,500 17,550 814 703 725
17,550 17,600 817 705 727
17,600 17,650 820 707 729
17,650 17,700 823 710 731
17,700 17,750 826 712 734
17,750 17,800 829 714 737
17,800 17,850 832 716 739
17,850 17,900 835 719 742
17,900 17,950 837 721 744
17,950 18,000 840 723 747
18,000 18,050 843 725 750
18,050 18,100 846 728 752
18,100 18,150 849 730 755
18,150 18,200 852 732 758
18,200 18,250 855 734 760
18,250 18,300 858 737 763
18,300 18,350 861 739 765
18,350 18,400 864 741 768
18,400 18,450 867 743 771
18,450 18,500 870 746 773
18,500 18,550 873 748 776
18,550 18,600 876 750 779
18,600 18,650 879 752 781
18,650 18,700 882 755 784
18,700 18,750 885 757 786
18,750 18,800 888 759 789
18,800 18,850 891 761 792
18,850 18,900 894 764 794
18,900 18,950 896 766 797
18,950 19,000 899 768 800
19,000 19,050 902 770 802
19,050 19,100 905 773 805
19,100 19,150 908 775 807
19,150 19,200 911 777 810
19,200 19,250 914 779 813
19,250 19,300 917 782 815
19,300 19,350 920 784 818
19,350 19,400 923 786 821
19,400 19,450 926 788 823
19,450 19,500 929 791 826
19,500 19,550 932 793 828
19,550 19,600 935 795 831
19,600 19,650 938 797 834
19,650 19,700 941 800 836
19,700 19,750 944 802 839
19,750 19,800 947 804 842
19,800 19,850 950 806 844
19,850 19,900 953 809 847
19,900 19,950 955 811 849
19,950 20,000 958 813 852
20,000 20,050 961 815 855
20,050 20,100 964 818 857
20,100 20,150 967 820 860
20,150 20,200 970 822 863
20,200 20,250 973 824 865
20,250 20,300 976 827 868
20,300 20,350 979 829 870
20,350 20,400 982 831 873
20,400 20,450 985 833 876
20,450 20,500 988 836 878
20,500 20,550 991 838 881
20,550 20,600 994 840 884
20,600 20,650 997 842 886
20,650 20,700 1,000 845 889
20,700 20,750 1,003 847 891
20,750 20,800 1,006 849 894
20,800 20,850 1,009 851 897
20,850 20,900 1,012 854 899
20,900 20,950 1,014 856 902
20,950 21,000 1,017 858 905
21,000 21,050 1,020 860 908
21,050 21,100 1,023 863 911
21,100 21,150 1,026 865 914
21,150 21,200 1,029 867 917
21,200 21,250 1,032 869 920
21,250 21,300 1,035 872 923
21,300 21,350 1,038 874 926
21,350 21,400 1,041 876 929
21,400 21,450 1,044 878 932
21,450 21,500 1,047 881 935
21,500 21,550 1,050 883 938
21,550 21,600 1,053 885 941
21,600 21,650 1,057 887 944
21,650 21,700 1,060 890 947
21,700 21,750 1,063 892 950
21,750 21,800 1,066 894 953
21,800 21,850 1,069 896 956
21,850 21,900 1,073 899 959
21,900 21,950 1,076 901 961
21,950 22,000 1,079 903 964
22,000 22,050 1,082 905 967
22,050 22,100 1,086 908 970
22,100 22,150 1,089 910 973
22,150 22,200 1,092 912 976
22,200 22,250 1,095 914 979
22,250 22,300 1,098 917 982
22,300 22,350 1,102 919 985
22,350 22,400 1,105 921 988
22,400 22,450 1,108 923 991
22,450 22,500 1,111 926 994
22,500 22,550 1,115 928 997
22,550 22,600 1,118 930 1,000
22,600 22,650 1,121 932 1,003
22,650 22,700 1,124 935 1,006
22,700 22,750 1,127 937 1,009
22,750 22,800 1,131 939 1,012
22,800 22,850 1,134 941 1,015
22,850 22,900 1,137 944 1,018
22,900 22,950 1,140 946 1,020
22,950 23,000 1,144 948 1,023
23,000 23,050 1,147 950 1,026
23,050 23,100 1,150 953 1,029
23,100 23,150 1,153 955 1,032
23,150 23,200 1,156 957 1,035
23,200 23,250 1,160 959 1,038
23,250 23,300 1,163 962 1,041
23,300 23,350 1,166 964 1,044
23,350 23,400 1,169 966 1,047
23,400 23,450 1,173 968 1,050
23,450 23,500 1,176 971 1,053
23,500 23,550 1,179 973 1,056
23,550 23,600 1,182 975 1,059
23,600 23,650 1,186 977 1,062
23,650 23,700 1,189 980 1,065
23,700 23,750 1,192 983 1,068
23,750 23,800 1,195 985 1,071
23,800 23,850 1,198 988 1,074
23,850 23,900 1,202 990 1,077
23,900 23,950 1,205 993 1,079
23,950 24,000 1,208 996 1,082
15,000 Your New York State tax is: 18,000 Your New York State tax is: 21,000 Your New York State tax is:
16,000 Your New York State tax is: 19,000 Your New York State tax is: 22,000 Your New York State tax is:
17,000 Your New York State tax is: 20,000 Your New York State tax is: 23,000 Your New York State tax is:
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately
If line 37
(taxable And you are –
income) is –
At But Single Married Head
least less or ling ofa
than Married jointly
*
household
ling  
separately