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Correction to Printer-friendly PDFIf you used the Printer-friendly PDF version of Form IT-201-I, Instructions for Form IT-201, Full-Year Resident Income Tax Return, prior to January 12, 2023, please note the following:
On page 51, in the New York City tax rate schedule, the tax rate percentages were rounded incorrectly. The Printer-friendly PDF linked on Form IT-201-I is now correct. This error did not affect the form instruction published on our website.
For tax law changes or forms corrections that occurred after the forms and instructions were finalized, see Personal income tax up-to-date information.
For a detailed list of what’s new, including a summary of tax law changes, see New for 2022 (search: 2022).
Electronic preparation (e-file) is fast, easy, and secure. You may even qualify for free filing options. For all your e-file options, see Filing Season Resource Center.
For the fastest processing of your refund, combine e-file with direct deposit. You can receive your New York State tax refund up to two weeks sooner than if you filed by paper and requested a paper check.
User-friendly e-file software ensures you file all the right forms and do not miss out on valuable credits.
You must e-file if your software allows you to e-file your return, or if you are a tax preparer who is subject to the e-file mandate. E-file is easy, safe, and allows you to get your refund faster. Most New York taxpayers e-file.
Pay a balance due by authorizing the Tax Department to withdraw the payment from your bank account. Authorize the payment when you e-file your return or make a return payment after you file your return using our Online Services. You may also pay with a credit card.
For more information, visit our website at www.tax.ny.gov (search: pay).
If you do file a paper return, see Income tax full-year resident forms (search: full).
For a complete list of credits, see also Income tax credits (search: credits). Reminder: To claim a tax credit (with the exception of the household credit and New York City school tax credit), you must complete and submit the appropriate credit form.
If you need to get New York City tax forms and instructions or information about New York City business taxes, contact the New York City Department of Finance:
Identity theft is the unauthorized use of personal information such as:
Identity thieves can file forged tax returns to collect fraudulent refunds and victims may not be aware their identities have been stolen.
Protect your identity by writing only the last four digits of your Social Security number on any check or money order you send to the Tax Department. You must include your complete Social Security number on your return and payment voucher. We cannot process these forms without the complete number.
For more information, or if you think you have been a victim of tax-related identity theft, see Identity theft affecting your tax records (search: fraud).
If the paper form you are using has a year under the New York State map in the upper-left corner, you can only use that form for that tax year.
To file a complete return, you must:
If you submit your return with missing pages or missing entries, we cannot process it and you may be subject to penalty and interest.
When you enter amounts on your return, enter whole dollar amounts only. This includes amounts on any credit forms, schedules, or other forms you submit with your New York State return.
Do not enter any cent amounts. We preprinted the zeros in that box. Instead, round cents to the nearest dollar using the following rules:
To save space and enhance clarity, these instructions may use common abbreviations, including:
Create an Online Services account and log in to:
Access is available 24 hours a day, 7 days a week.
For more information, see Online Services.
As you complete your form, follow these guidelines to avoid processing delays:
If you received an income tax overpayment, including a refund, from us in 2022, you may need information from Tax Department Form 1099-G, Statement for Recipients of State Income Tax Refunds, to complete your federal return. We do not mail this form. To view and print a copy, see Get your 1099-G information online (search: 1099-G).
If you received unemployment benefits in 2022, you must report the information from Department of Labor (DOL) Form 1099-G, Statement for Recipients of Certain Government Payments, on your federal and New York State returns, if required to file.
You must file a New York State resident return if you meet any of the following conditions:
If you were a New York State resident for only part of the year, do not file Form IT-201. If you moved into New York State on any day other than January 1, or moved out of New York State on any day other than December 31, see New York nonresidents and part-year residents.
If you were a nonresident or a part-year resident of New York State and you received income from New York sources in 2022, you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return. For more information on residency, see Am I considered a New York State resident for income tax purposes? (search: resident).
If one of you was a New York State resident and the other was a nonresident or part-year resident, you must each file a separate New York return. The resident must use Form IT-201. The nonresident or part-year resident, if required to file a New York State return, must use Form IT-203. However, if you both choose to file a joint New York State return, use Form IT-201.
Same-sex married couples have the same state tax benefits and requirements as different-sex married couples filing 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 filing status using the general married filing status rules (see Item A under Step 2, select your filing status, and complete items B through H).
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.
Write the following in the spaces provided:
Note: Do not abbreviate the country name.
Enter the information in the following order:
Enter your date of birth and entire Social Security number, and those of your spouse (if applicable).
Enter the county in New York State where you lived as of December 31, 2022. If you lived in New York City, use one of the following county names:
If you lived in | enter |
---|---|
Bronx | Bronx |
Brooklyn | Kings |
Manhattan | New York |
Queens | Queens |
Staten Island | Richmond |
Enter the correct code number and the name of your school district. This is the public school district located in the county where you were a resident on December 31, 2022. If you do not know the name of your school district, contact your nearest public school. For a detailed list of the school district names and code numbers, see School district codes (search: school district). If you are a New York City resident, look for your individual county listing.
You must enter your school district name and code number even if:
Incorrect district names and code numbers may affect school aid.
In addition, you must make the appropriate entry at Item G if you qualify for a 90-day extension of time to file your return because your spouse died within 30 days before the due date of your return.
In most cases, you must use the same filing status you used on your federal return. If you did not have to file a federal return, use the filing status you would have used if you filed.
The only exceptions are for certain married couples filing a joint federal return in the following situations:
In this case, you may file a separate New York return using filing status ③.
In this case, you may file a separate New York return using filing status ③.
If you itemized your deductions on your 2022 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.
If you can be claimed as a dependent on another taxpayer’s 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 their federal return, but chose not to so that you can claim the federal education credit, you must mark the Yes box.
If you marked Yes on federal Schedule B (Form 1040), Interest and Ordinary Dividends, Part III then mark an X in the Yes box.
If you received a check from the Tax Department for the homeowner tax rebate credit, you must mark an X in the Yes box and enter the total amount you received. Do not include the amount of any STAR credit check you may have received. For more information, and to determine your amount, see Homeowner tax rebate credit (search: HTRC).
If you are a full-year New York City resident, leave item E blank
If you or your spouse (if married filing jointly) maintained or had use of an apartment or living quarters in New York City during any part of 2022 (whether or not you personally used those living quarters for any part of the year), you must mark an X in the Yes box on line E(1) and enter the number of days you were in New York City, even if on personal business, on line E(2).
If you are married filing jointly and both spouses spent days in New York City, enter the higher number of days on line E(2).
Do not count days traveled through New York City to use a common carrier such as an airplane, train, or bus.
Living quarters include a house, apartment, co-op, or any other dwelling that is suitable for year-round use, that you or your spouse maintain or pay for, or that is maintained for your primary use by another person, family member, or employer.
Example: Company A leases an apartment in New York City for the use of one of the company’s officers, and the apartment is mainly available to that individual. That individual is considered to be maintaining living quarters in New York even though others might use the apartment on an occasional basis.
If you marked the Yes box on line E(1) and you spent 184 days or more (any part of a day is a day for this purpose) in New York City, you may be considered a resident for New York City income tax purposes. The determination of residency is based on the facts and circumstances of your own situation. See the definitions of Resident, Nonresident, and Part-year resident in these instructions. If you meet the definition, complete the New York City resident taxes and credits lines (47 through 53, 64, and 69 through 70) on Form IT-201.
New York City residents and part-year residents only: Enter in the applicable box the number of months you and your spouse (if filing a joint return) lived in New York City during 2022. We need this information to verify your New York City school tax credit.
All other taxpayers: Leave Item F blank.
If you qualify for one or more of the special conditions below, enter the specified two-character code.
Enter this code if you included BAB interest in your recomputed federal adjusted gross income. For additional information, see TSB-M-10(4)I, Treatment of Interest Income from Build America Bonds (search: TSB-M-10(4)I).
Enter this code if you qualify for an extension of time to file 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 (search: military).
Enter this code if you qualify for an automatic 90-day extension of time to file your return because your spouse died within 30 days before the due date of your return.
Enter this code if you are filing a return on behalf of a member of the armed forces who died while serving in a combat zone. For information on filing a claim for tax forgiveness, see Publication 361.
Enter this code if you qualify for an automatic two-month extension of time to file your federal return because you are out of the country. For additional information, see When to file/Important dates.
Enter this code if you are a U.S. nonresident noncitizen for federal income tax purposes and you qualify to file your federal income tax return on or before June 15, 2023. The filing deadline for your New York State return is also June 15, 2023.
Enter this code if either of the following conditions applies:
Enter this code if you had a Ponzi-type fraudulent investment and are reporting a New York State theft loss deduction (itemized deduction) using the federal safe harbor rules. Also submit a copy of the statement you made in accordance with federal Revenue Procedure 2009-20.
Enter this code if you cannot pay your tax due in full by April 18, 2023, and would like to request an installment payment agreement (IPA). You cannot apply for an IPA until you receive a bill. Once you do, follow the payment instructions on the bill.
You will continue to accrue penalties and interest (if applicable) on any unpaid balance of tax due for the duration of your IPA. For more information, see Installment payment agreement (IPA) (search: IPA).
Enter this code if you are a civilian spouse of a military servicemember and you are electing to use the same state of legal residence as the servicemember for state income tax purposes. For additional information, see TSB-M-19(3)I, Veterans Benefits and Transition Act of 2018 (search: TSB-M-19(3)I).
Enter the required information for each dependent you claimed on federal Form 1040. Also enter the required information for any dependent you were entitled to claim on your federal return but chose not to (see Example below). If you did not have to file a federal return, enter the required information for each dependent you would be entitled to claim for federal income tax purposes.
Example: You were entitled to claim your child as a dependent on your federal return but chose not to in order to allow them to claim a federal education credit on their federal tax return. You may still claim them as a dependent on your New York State return.
If you have more than seven dependents and are filing a paper return, attach a separate piece of paper marked Form IT-201: Item H continued to your return with:
Note: If you are married filing a joint federal return but are required to file separate returns for New York State, complete item H as if you filed separate federal returns. For more information about filling separate returns, see Filing status .
The computation of your New York State, New York City, and Yonkers income tax is based on the information you reported on your federal income tax return, including your income and federal adjustments to income. If you did not file a federal return, you must report the same income and adjustments that you would have reported for federal income tax purposes if you had filed a federal return.
The amount entered on line 1 (wages, salaries, tips, etc.) should be the same as the amount reported on federal Form 1040, line 1z.
Be sure to enter your total other income on line 16 and your total federal adjustments to income on line 18. Write each type of income and each adjustment and its amount in the Identify areas on lines 16 and 18. If you need more room, submit a list on a separate sheet of paper showing each type of income and each adjustment and its amount.
Enter only whole dollar amounts on your New York return.
Do not leave line 19 blank.
Were you required to report any adjustments on Form IT-558, New York State Adjustments due to Decoupling from the IRC? Note: This form is reserved for a limited group of taxpayers. For more information, see the instructions for Form IT-558.
Do not leave line 19a blank.
Direction | Fill in |
---|---|
1. Federal adjusted gross income as reported (Form IT-201, line 19) | 1. _________ |
2. Total addition adjustments (Form IT-558, line 9) | 2. _________ |
3. Add lines 1 and 2 | 3. _________ |
4. Total subtraction adjustments (Form IT-558, line 18) | 4. _________ |
5. Recomputed federal adjusted gross income. Subtract line 4 from 3. Enter here and on Form IT-201, line 19a | 5. _________ |
The computation of your New York State income tax is based on your New York adjusted gross income. Your New York adjusted gross income is your recomputed federal adjusted gross income after certain New York additions and New York subtractions (modifications).
New York State taxes certain items of income not taxed by the federal government. You must add these New York additions to your recomputed federal adjusted gross income.
Similarly, New York State does not tax certain items of income taxed by the federal government. You must subtract these New York subtractions from your recomputed federal adjusted gross income. See below and Form IT-225, New York State Modifications, and its instructions.
If you have income from a partnership or S corporation, include any New York adjustments that apply to that income. The entity should provide you with this information. For important information regarding these modifications, see the instructions for Form IT-225.
If you have either of the addition or subtraction modifications in the chart, below, relating to your partnership or S corporation income, include the amount on the corresponding line of Form IT-201.
Modification code | Description | Line number |
---|---|---|
EA-113 | Interest income on state and local bonds and obligations | 20 |
ES-125 | Interest income on U.S. government bonds | 28 |
For all other additions and subtractions relating to your partnership and S corporation income, complete Form IT-225.
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 fiduciary adjustment.
When you have completed Form IT-225, transfer the amounts to Form IT-201 as instructed on Form IT-225.
If you filed federal Form 4970, Tax on Accumulation Distribution of Trusts:
Do you have interest income from state and local bonds and obligations from states other than New York State or its local governments?
If you purchased a bond between interest dates, include the amount of interest you received during the year, after subtracting the seller’s 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.
For purposes of this addition, bond premium amortization is not allowed as a direct offset to interest income. You must report it:
Are you a public employee of New York State or its local governments?
Do not enter contributions to a section 401(k) deferred arrangement, section 403(b) annuity or section 457 deferred compensation plan.
Did you make a withdrawal (other than a withdrawal to pay the higher education expenses of the designated beneficiary) during 2022 from an account established under New York’s 529 college savings program?
A withdrawal is nonqualified if any of the following apply:
However, nonqualified withdrawals do not include any withdrawals made in 2022 as a result of the death or disability of the designated beneficiary, regardless of how the funds are used. If you have participated in a New York 529 college savings program, a rollover of some or all its assets, either contributions or earnings, to a qualified Achieving a Better Life Experience (ABLE) program is not considered a nonqualified withdrawal and requires no addition to your recomputed federal adjusted gross income in computing New York adjusted gross income.
Note: Transfers between accounts of family members that are not disbursed in cash or in-kind within New York’s program are not considered distributions and therefore not required to be added back as nonqualified withdrawals.
Note: Before you complete this worksheet, you must first compute your Form IT-201, line 30, subtraction for New York’s 529 college savings program for 2022.
If line 7 is 0 (zero) or less, there is no entry required on Form IT-201, line 22.
*Be sure to include all prior years’ addition and subtraction modifications.
Keep this worksheet with your copy of your tax return.
Use this line to report other additions that are not specifically listed on Form IT-201.
Enter on line 23 the amount from Form IT-225, line 9. Submit Form IT-225 with your return.
Did you receive a pension or other distribution from a New York State or local government pension plan or federal government pension plan that was included in your recomputed federal adjusted gross income?
You may not subtract the following:
However, these payments and distributions may qualify for the pension and annuity income exclusion described in the instructions for line 29.
You may include distributions you 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 qualified 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. See Publication 36.
Did you include interest income from U.S. government bonds or other U.S. government obligations on lines 2, 6, or 11?
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 the qualifying dividends that may be subtracted is based upon the portion of the taxable income received by the mutual fund that is derived from federal obligations.
Contact the mutual fund for additional information on meeting the 50% asset requirement and computing your allowable subtraction (if any).
If you include an amount on line 28 from more than one line on Form IT-201, submit a schedule on a separate sheet of paper showing the breakdown from each line.
Do not list the same interest more than once on lines 28 and 31; see the instructions for Form IT-225, subtraction modification numbers S-121 and S-123.
Did you enter an amount on line 9 or 10 that was not from a New York State or local government pension plan or federal government pension plan?
$20,000 limit: You may not take a pension and annuity income exclusion that exceeds $20,000, regardless of the source of the income.
If you both qualify, you and your spouse can each subtract up to $20,000 of your own pension and annuity income. However, neither of you can 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 recomputed federal adjusted gross income 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 filing 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.
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 2022, enter only the amount received after the decedent would have become 59½, but not more than $20,000.
If any portion of this exclusion was subtracted on the decedent’s personal income tax return, you must first reduce the amount you are eligible to claim by the same amount subtracted on the decedent’s return. The total pension and annuity income exclusion claimed by the decedent and the decedent’s beneficiaries cannot exceed $20,000.
If the decedent has more than one beneficiary, the decedent’s $20,000 pension and annuity income exclusion must be allocated among the beneficiaries. Each beneficiary’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 beneficiary, and whose denominator is the total value inherited by all beneficiaries of the decedent’s pensions and annuities.
Example: A taxpayer received pension and annuity income totaling $6,000 as a beneficiary of a decedent who was 59½ before January 1, 2022. The decedent’s total pension and annuity income was $24,000, shared equally among four beneficiaries. Each beneficiary is entitled to one-quarter of the decedent’s pension exclusion, or $5,000 ($20,000 multiplied by 1/4). The taxpayer also received a qualifying pension and annuity payment of $14,000 in 2022. The taxpayer is entitled to claim a pension and annuity income exclusion of $19,000 ($14,000 attributable to the taxpayer’s own pension and annuity payment, plus $5,000 received as a beneficiary*).
*The total amount of the taxpayer’s pension and annuity income exclusion that can be applied against the taxpayer’s pension and annuity income received as a beneficiary is limited to the taxpayer’s share of the decedent’s pension and annuity 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.
During 2022, did you, as an account owner, make contributions to or a withdrawal from one or more tuition savings accounts established under New York’s 529 college savings program?
Direction | Fill in |
---|---|
1. Amount of contributions you made in 2022 to an account established under New York’s 529 college savings program (cannot exceed $5,000 for an individual, head of household, married taxpayers filing separately, or qualifying surviving spouse, or $10,000 for married taxpayers filing a joint return) | 1. _________ |
2. Amount of Qualified Tuition Program distribution included in your recomputed federal adjusted gross income | 2. _________ |
3. Add lines 1 and 2. Enter here and on Form IT-201, line 30 | 3. _________ |
Note: Keep this worksheet for future-year computations of the line 22 worksheet.
During 2022, did you, as a beneficiary, receive a withdrawal from one or more tuition savings accounts established under New York’s 529 college savings program?
Use this line to report other subtractions that are not specifically listed on Form IT-201.
Enter on line 31 the amount from Form IT-225, line 18. Submit Form IT-225 with your return.
Do not leave line 33 blank.
You may take either the New York standard deduction or the New York itemized deduction.
To determine which deduction to use, follow these steps:
Notes:
The deduction may offer you a greater tax savings if you itemize deductions on your New York return. Complete Form IT-196 to determine if your allowable New York itemized deduction, including the college tuition deduction, is greater than your standard deduction. See College tuition credit or itemized deduction (search: college).
Filing status | Standard deduction (enter on line 34) |
---|---|
① Single and you marked item C Yes | $3,100 |
① Single and you marked item C No | $8,000 |
② Married filing joint return | $16,050 |
③ Married filing separate return | $8,000 |
④ Head of household (with qualifying person) | $11,200 |
⑤ Qualifying surviving spouse | $16,050 |
The value of each New York State dependent exemption is $1,000.
Enter on line 36 the number of your dependents listed on Form IT-201, item H (and on Form IT-201 - item H continued, if you are claiming more than 7 dependents).
Subtract line 36 from line 35. The result is your taxable income. Enter this amount on both line 37 and line 38. If line 36 is more than line 35, leave line 37 and line 38 blank.
Is line 33 (your New York adjusted gross income) $107,650 or less?
If you marked the Yes box at item C on the front of Form IT-201, you do not qualify for this credit. Continue with line 41.
If you marked No, use the appropriate table (1, 2, or 3) and the notes below to determine the amount to enter on line 40.
If your recomputed federal adjusted gross income (see Note 1) is over: | but not over | enter on Form IT-201, line 40: |
---|---|---|
$ (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-201, line 40. |
If your recomputed federal adjusted gross income (see Note 1) is: | And the number of dependents listed on Form IT-201, item H, plus one for you (and one for your spouse if Married filing joint return) is: | ||||||||
---|---|---|---|---|---|---|---|---|---|
Over | but not over | 1 | 2 | 3 | 4 | 5 | 6 | 7 | over 7 (see Note 3) |
Enter on Form IT-201, line 40: | |||||||||
$ (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-201, line 40 |
And the number of dependents (from both returns) listed on Form IT-201, item H (Form IT-203, item I),
plus one for you and one for your spouse is:
Use these notes for New York State household credit tables 1 through 3
Note 1 For most taxpayers, recomputed federal adjusted gross income is the amount from Form IT-201, line 19a. However, if on Form IT-201 you entered special condition code A6 (for Build America Bond (BAB) interest), your recomputed federal adjusted gross income is the line 19a amount minus any BAB interest that was included in the line 19a amount.
Note 2 This amount could be 0 or a negative amount.
Note 3 For each individual over 7, add the amount in this column to the column 7 amount.
Note 4 For most taxpayers, recomputed federal adjusted gross income is the amount from Form IT-201, line 19a (or Form IT-203, line 19a, Federal amount column). However, if on your NYS return(s) you or your spouse entered special condition code A6 (for Build America Bond (BAB) interest), recomputed federal adjusted gross income is the line 19a amount minus any BAB interest that was included in the line 19a amount. If your spouse was not required to file an NYS return, use your spouse’s federal adjusted gross income as reported on their federal return (minus any BAB interest included in that amount).
Note 5 The credit amounts have been rounded.
Did you have income from sources outside New York State and pay income tax to another state, a local government of another state, the District of Columbia, or to a province of Canada?
If you are claiming any nonrefundable credits, complete the appropriate credit forms and Form IT-201-ATT. Transfer the total amount of nonrefundable credits to line 42.
You must submit the completed credit forms and Form IT-201-ATT with your return.
If you are subject to any other taxes, complete the appropriate forms and Part 2 of Form IT-201-ATT. Transfer the total amount from Form IT-201-ATT, line 30 Net other New York State taxes, to line 45.
You must submit the completed forms and Form IT-201-ATT with your return.
Did you contribute to the New York Charitable Gifts Trust Fund in one or more of the following accounts:
did you claim an itemized deduction for that contribution on Form IT-196?
Direction | Fill in |
---|---|
1. New York adjusted gross income (Form IT-201, line 33) | 1. _________ |
2. Amount of contribution(s) to Charitable Gifts Trust Fund accounts | 2. _________ |
3. New York City adjusted gross income, add lines 1 and 2 | 3. _________ |
4. Enter your itemized deduction amount (Form IT-201, line 34) | 4. _________ |
5. Subtract line 4 from line 3 | 5. _________ |
6. Dependent exemptions (Form IT-201, line 36) | 6. _________ |
7. New York City taxable income Subtract line 6 from line 5. Enter here and on Form IT-201, line 47 | 7. _________ |
Is line 47 (your New York City taxable income) less than $65,000?
If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2022, do not enter an amount here. See the instructions for line 51.
If you marked the Yes box at item C on the front of Form IT-201, you do not qualify for this credit and should go to line 49. If you marked No, use the appropriate table (4, 5, or 6) and accompanying notes to determine the amount to enter on line 48.
If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2022, do not enter an amount here. See the instructions for line 51.
If your recomputed federal adjusted gross income (see Note 1) is: | ||
---|---|---|
Over | but not over | enter on Form IT-201, line 48: |
$ (see Note 2) | $10,000 | $15 |
10,000 | 12,500 | 10 |
12,500 | No credit is allowed; do not make an entry on Form IT-201, line 48. |
If your recomputed federal
adjusted gross income (see Note 1) is:
And the number of dependents listed on Form IT-201, item H, plus one for you
(and one for your spouse if Married filing joint return) is:
If your recomputed federal adjusted gross income (see Note 4)
total from both returns is:
And the number of dependents (from both returns) listed on Form IT-201,
item H (Form IT-203, item I) plus one for you and one for your spouse is:
Use these notes for New York City household credit tables 4 through 6
Note 1 For most taxpayers, recomputed federal adjusted gross income is the amount from Form IT-201, line 19a. However, if on Form IT-201 you entered special condition code A6 (for Build America Bond (BAB) interest), your recomputed federal adjusted gross income is the line 19a amount minus any BAB interest that was included in the line 19a amount.
Note 2 This amount could be 0 or a negative amount.
Note 3 For each individual over 7, add the amount in this column to the column 7 amount.
Note 4 For most taxpayers, recomputed federal adjusted gross income is the amount from Form IT-201, line 19a (or Form IT-203, line 19a, Federal amount column). However, if on your NYS return(s) you or your spouse entered special condition code A6 (for Build America Bond (BAB) interest), recomputed federal adjusted gross income is the line 19a amount minus any BAB interest that was included in the line 19a amount. If your spouse was not required to file an NYS return, use your spouse’s federal adjusted gross income as reported on their federal return (minus any BAB interest included in that amount).
Note 5 The credit amounts have been rounded (see Entering whole dollar amounts).
If you were a New York City resident for only part of 2022, complete Form IT-360.1, Change of City Resident Status. Enter the tax amount on line 50 and submit Form IT-360.1 with your return. For more information see Form IT-360.1-I, Instructions for Form IT-360.1.
Enter the total amount of other New York City taxes from Form IT-201-ATT, Part 3, line 34.
If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2022, compute on a separate sheet of paper the New York City resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the New York City household credit (if applicable).
The spouse that was a part-year New York City resident in 2022 should:
If one spouse was a resident of New York City and the other a nonresident for all of 2022, compute on a separate sheet of paper the New York City resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the New York City household credit (if applicable). Transfer the amount from your separate sheet to line 51. Be sure to write the name and Social Security number of the city resident and Taxable income of New York City resident on that paper. Submit it with your return.
If you are self-employed and carry on a trade, business, or profession in New York City, you may also be required to file 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. Since New York State does not administer the New York City unincorporated business tax, do not file your Form NYC-202 or NYC-202S with your state return.
Can you claim the New York City unincorporated business tax (UBT) credit, the New York City accumulation distribution credit, or the part-year resident nonrefundable New York City child and dependent care credit? (See New York City credits)
Are you subject to the metropolitan commuter transportation mobility tax?
The metropolitan commuter transportation mobility tax 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 in these instructions.
The metropolitan commuter transportation district consists of the following counties:
The metropolitan commuter transportation mobility tax is imposed at a rate of .34% (.0034) of an individual's net earnings from self-employment allocated to the metropolitan commuter transportation district. Metropolitan commuter transportation mobility tax is imposed if your net earnings from self-employment allocated to the metropolitan commuter transportation district exceed $50,000 for the year (computed on an individual basis, even if you file a joint income tax return).
You must calculate your metropolitan commuter transportation mobility tax net earnings base separately for each source of self-employment income that has business activity in the metropolitan commuter transportation district. If you have more than one source, combine all the individual amounts on line 54a: Multiply your net earnings from self-employment from each source by the metropolitan commuter transportation district allocation percentage for each source (see Determining the metropolitan commuter transportation district allocation percentage below).
If you are filing a joint return, you and your spouse must each calculate the $50,000 threshold on an individual basis:
Determining the metropolitan commuter transportation district allocation percentage for each source of self-employment income:
Example: Pat is a partner in a partnership XYZ doing business in the metropolitan commuter transportation district. Pat also reports net earnings from self-employment from two businesses that report their activity on Schedule C. Business A carries on business both in and out of the metropolitan commuter transportation district. Business B carries on business only inside the metropolitan commuter transportation district. Pat calculates the amount to enter on Line 54a 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 metropolitan commuter transportation district, 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 54a | = $100,000 |
Net earnings from self-employment generally is the amount reported on federal Schedule SE (Form 1040), Part 1, line 6, 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 (Form 1040) 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 metropolitan commuter transportation district and is subject to the metropolitan commuter transportation mobility tax.
Types of employment treated as a trade or business under IRC section 1402 include but are not limited to:
If your net earnings from self-employment are not subject to federal self-employment tax (for example, nonresident noncitizens), 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.
Multiply the amount on line 54a by .34% (.0034).
If you were a resident of Yonkers, did you enter an amount that is more than 0 on line 46?
Direction | Fill in |
---|---|
a. Amount from line 46 | a. _________ |
b. Amount from Form IT-213, Claim for Empire State Child Credit, line 16, or line 17 if an amount is entered on line 17 | b. _________ |
c. Amount from Form IT-214, Claim for Real Property Tax Credit, line 33 | c. _________ |
d. Amount from Form IT-216, Claim for Child and Dependent Care Credit, line 14 (New York filing status ③ taxpayers, see instructions for Form IT-216) | d. _________ |
e. Amount from Form IT-215, Claim for Earned Income Credit, line 16 (New York filing status ③ taxpayers transfer the amount from Form IT-215, line 17) | e. _________ |
f. Amount from Form IT-209, Claim for Noncustodial Parent New York State Earned Income Credit, line 32 or, if an amount is entered on line 42, the larger of line 32 or line 42 | f. _________ |
g. If you elected to claim the college tuition credit, the amount from Form IT-272, Claim for College Tuition Credit or Itemized Deduction, line 5 or 7, whichever applies | g. _________ |
h. Total from lines 69 and 69a | h. _________ |
i. Amount of homeowner tax rebate credit | i. _________ |
j. Amount from Form IT-201-ATT, Other Tax Credits and Taxes, line 13 | j. _________ |
k. Add lines b through j | k. _________ |
l. STAR reconciliation amount (Form IT-119, line 3) | l. _________ |
m. Subtract line l from line k | m. ________ |
n. Subtract line m from line a | n. _________ |
o. Yonkers resident tax rate (16.75%) | o. __ .1675 __ |
p. Multiply line n by line o. Enter this amount on Form IT-201, line 55 | p. _________ |
If you are filing jointly (filing status ②) and only one spouse was a Yonkers resident for all of 2022:
If you were not a resident of Yonkers, did you earn wages there?
If you were a resident of Yonkers for only part of 2022, complete Form IT-360.1, Change of City Resident Status. Enter the tax amount on line 57 and submit Form IT-360.1 with your return.
Report your sales or use tax liability on this line.
You owe sales or compensating use tax if you:
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:
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 (except for purchases subject to Oneida Nation taxes), 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 filing 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.
If your recomputed federal adjusted gross income (line 19a) is: | Enter on line 59: |
---|---|
up to $15,000* | $3 |
$15,001 - $30,000 | 7 |
30,001 - 50,000 | 11 |
50,001 - 75,000 | 17 |
75,001 - 100,000 | 23 |
100,001 - 150,000 | 29 |
150,001 - 200,000 | 38 |
200,001 and greater | .0195% (.000195) of income, or $125, whichever is smaller |
*This may be any amount up to $15,000, including 0 or a negative amount.
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.)
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:
Include the amount from Form ST-140, line 4, on Form IT-201, line 59. Do not submit Form ST-140 with your return.
If the amount reported on line 59 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 59. Do not leave line 59 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.
Do you want to make any voluntary contributions to the funds listed on Form IT-227?
For a detailed description of the funds, see Voluntary contributions (search: IT-227).
Your total contributions will reduce your refund or increase your tax payment. You cannot change the amount(s) you give after you file your return, even if we later adjust your refund or amount owed.
Did you claim the federal child tax credit, additional child tax credit, or credit for other dependents on your federal Form 1040 or Form 1040NR) for 2022, or do you have a qualifying child?
(A qualifying child must be at least four but less than 17 years old on December 31 st of the tax year and must qualify for the federal child tax credit.)
Would you qualify to claim the federal child and dependent care credit for 2022 based on your recomputed federal adjusted gross income* (whether or not you actually claimed it)?
If you are a New York City resident and your recomputed federal adjusted gross income* is $30,000 or less, and you have a qualifying child under four years of age as of December 31, 2022, review the instructions for Form IT-216 to see if you qualify to claim the New York City child and dependent care credit.
*For most taxpayers, recomputed federal adjusted gross income is the amount from Form IT-201, line 19a. However, if on Form IT-201 you entered special condition code A6 (Build America Bond (BAB) interest), your recomputed federal adjusted gross income is the line 19a amount minus any BAB interest that was included in the line 19a amount.
Transfer the amount from Form IT-216 to Form IT-201, line 64. Submit Form IT-216 with your return.
Did you claim the federal earned income credit for 2022 on your federal income tax return, or could you have claimed it based on your recomputed federal adjusted gross income?
If you are a noncustodial parent and have paid child support through a support collection unit, you may be eligible for the noncustodial parent New York State earned income credit (noncustodial EIC). However, you cannot claim both the New York State EIC and the noncustodial EIC. Review the instructions for Form IT-209, Claim for Noncustodial Parent New York State Earned Income Credit, to see if you qualify for this credit. If you qualify, complete Form IT-209 to determine which credit offers the better tax savings. If you are claiming the New York State EIC, transfer the New York State EIC from Form IT-209 to Form IT-201, line 65, and submit Form IT-209 with your return (do not submit Form IT-215). If you are claiming the noncustodial EIC, see line 66 instructions below.
If the IRS is computing your federal earned income tax credit, write EIC in the box to the left of the money column, and leave the money column blank on line 65. You must complete Form IT-201, lines 67 through 75, but do not complete lines 76 through 80.
Complete Form IT-215, lines 1 through 9, 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 18, 2023, whichever is later.
Did you make child support payments payable through a New York State Support Collection Unit?
Review the instructions for Form IT-214, Claim for Real Property Tax Credit for Homeowners and Renters, to see if you qualify for this credit. If you qualify, complete Form IT-214 and transfer the amount from Form IT-214 to Form IT-201, line 67. Submit Form IT-214 with your return.
Did you or your spouse or any dependents pay college tuition expenses during 2022?
If you are not a New York City resident or part-year resident, you do not qualify to claim this credit. Go to line 70.
If you are a New York City resident or part-year resident and marked the Yes box at item C on the front of Form IT-201 indicating that you can be claimed as a dependent on another taxpayer’s federal return, or your income (see below) is more than $250,000, you do not qualify for this credit. Go to line 69a.
If you are a New York City resident or part-year resident and marked the No box at item C on the front of Form IT-201 indicating that you cannot be claimed as a dependent on another taxpayer’s federal return and you are filing status ①, ③, ④, or ⑤ (and your income (see below) is $250,000 or less), determine your credit using Table 1 below if you were a full-year resident or Table 2 below if you were a part-year city resident.
Example: You and your spouse are filing a joint NYS return (filing status ②). 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 filing status ②, married filing joint return. You are entitled to a credit of $83 (using the 8-month period from Table 2).
Example: You and your spouse are filing a joint New York State income tax return (filing status ②). You were a full-year New York City resident. Your spouse was a New York City resident for only 3 months during the year, and your income was less than $250,000. Add your credit amount from Table 1, filing status ③ ($63), and your spouse’s credit amount from Table 2, filing status ③ ($16), for a combined credit of $79.
* The statutory credit amounts have been rounded.
If your income (see below) is $250,000 or less, and
*The statutory credit amounts have been rounded.
Income, for purposes of determining your New York City school tax credit, means your recomputed federal adjusted gross income from Form IT-201, line 19a, minus distributions from an individual retirement account and an individual retirement annuity, from Form IT-201, line 9, if they were included in your recomputed federal adjusted gross income.
If you are not a New York City resident or part-year resident, you do not qualify to claim this credit. Go to line 70.
If you are a New York City resident or part-year resident and you marked the Yes box at item C on the front of Form IT-201 indicating that you can be claimed as a dependent on another taxpayer’s federal return, or your income (see below) is more than $500,000, you do not qualify to claim this credit. Go to line 70.
If you are a New York City resident or part-year resident and marked No at item C on the front of Form IT-201, use your New York City taxable income (see below) to compute your credit.
You must compute and use the combined New York City taxable income of both spouses:
Did you claim the federal earned income credit for 2022 on your federal return, or could you have claimed it based on your recomputed federal adjusted gross income?
If the IRS is computing your federal earned income tax credit, write EIC in the box to the left of the money column, and leave the money column blank on line 70. You must complete Form IT-201, lines 71 through 75, but do not complete lines 76 through 80. The Tax Department will compute your New York City 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 18, 2023, whichever is later.
Enter the total amount of other refundable credits from Form IT-201-ATT, Part 1, Section D, line 18.
If you received a federal Form W-2, Wage and Tax Statement:
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 IT-1099-R, Summary of Federal Form 1099-R Statements. Submit as many Forms 1099-R as you need to report all the Forms 1099-R you received.
Enter on the appropriate line your total New York State, New York City, and Yonkers tax withheld from any of the following you received:
Submit all your Forms IT-2 and IT-1099-R with your Form IT-201. In addition, submit any federal Forms 1099-G and W-2G that show any New York State, New York City, and 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.
Did you owe tax or receive a large refund this year? You may want to adjust the amount of New York State, New York City, or Yonkers tax you ask your employer to withhold on your behalf. Complete Form IT-2104, Employee’s Withholding Allowance Certificate, and give it to your employer.
Enter the total of:
Do not include any amounts you paid for the New York City unincorporated business tax. File New York City Form NYC-202 or Form NYC-202S directly with the New York City Department of Finance.
Form NYC-202 or NYC-202S directly with the New York City Department of Finance.
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 beneficiary 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 75 and submit a copy of the notification issued by the estate or trust with your return. This notification must include the name and identifying number of the estate or trust and the amount allocated to you.
If you have to pay an estimated tax penalty (see line 81 instructions), subtract the penalty from the overpayment and enter the net overpayment on line 77.
You may choose to have your net overpayment:
If your estimated tax penalty on line 81 is greater than your overpayment on line 77, enter the difference on line 80 (amount you owe).
We will keep all or part of your overpayment (refund) if you owe any of the following:
We will refund any amount that exceeds your debts in the same proportion as you directed on lines 78-79.
A New York State agency includes any state department, board, bureau, division, commission, committee, public authority, public benefit corporation, council, office, 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, New York City or Yonkers personal income tax liabilities, or metropolitan commuter transportation mobility tax 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, Designated Private Delivery Services.
If you marked filing status ②‚ and you do not want to apply your part of the overpayment to your spouse’s debt because you are not liable (legally responsible) 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 file an amended return to disclaim your spouse’s debt after you have filed 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 IRS or the other state to resolve your responsibility for the liability.
Subtract the amount on line 79 (estimated tax) from line 77. This is the amount available for refund. This is also the amount you will need to enter when you check the status of your refund.
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 to report the amount of your refund that you want deposited into up to 3 NYS 529 college savings accounts. You cannot change your election to contribute all or a portion of your refund into any NYS 529 account after you file your return. Do not submit Form IT-195 with an amended return.
Enter on line 78a the amount from Form IT-195, line 4.
You must file a return to request a refund.
Enter the amount of your overpayment you want refunded to you. You can choose either direct deposit to have the funds deposited directly into your bank account, or 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 77) into one or more NYS 529 accounts, see the instructions for line 78a and Form IT-195, Allocation of Refund, and its instructions.
Direct deposit is the fastest and easiest way to get your refund.
If you choose direct deposit, enter your personal or business account information on line 83 for a fast and secure direct deposit of your refund (see line 83 instructions).
Generally, the Tax Department will not notify you that your refund has been deposited. However, your refund status will update with the approximate date your refund is scheduled to be directly deposited. You can also request email notification with your direct deposit date. See Sign up for electronic communications to learn how.
Notes:
If your bank information is for an account outside the U.S., we cannot directly deposit your refund and will mail you a paper check. (see Accounts outside the U.S.)
The Tax Department will mail your refund check to the mailing address you enter on your return. We will issue paper checks for joint filers with both names and both spouses must sign the check to cash or deposit it.
Reconsider direct deposit:
Enter the amount of overpayment from line 77 that you want applied to your New York State, New York City, Yonkers, and metropolitan commuter transportation mobility tax estimated tax for 2023. The total of lines 78a through 79 should equal the amount on line 77.
Enter on line 80 the amount of tax you owe plus any estimated tax penalty you owe (see line 81 instructions) and any other penalties and interest you owe (see line 82 instructions).
If you choose to have your payment withdrawn directly from your bank account (paying by electronic funds withdrawal), complete the following:
To avoid other penalties and interest, pay any tax you owe by April 18, 2023.
For additional information on penalties and interest, see Interest and penalties (search: penalties).
You may owe an estimated tax penalty if you did not have enough withheld from your wages or did not make enough estimated tax payments on other income you earned during the year. We call these prepayments.
To determine if you may owe an estimated tax penalty, you will need the following information:
In general, you are not subject to a penalty if your 2022 prepayments equal at least 100% of your 2021 New York income tax based on a 12-month return.
However, if your 2021 New York adjusted gross income was more than $150,000 (or $75,000 if you are married filing separately for 2022) and you are not a farmer or a fisherman, your 2022 prepayments must equal at least 110% of your 2021 New York income tax based on a 12-month return.
You may owe a penalty:
For more information, see Form IT-2105.9, Underpayment of Estimated Tax by Individuals and Fiduciaries.
If you owe an estimated tax penalty:
It is possible for you to owe an estimated tax penalty and also be due a refund. In that case:
In either case, submit Form IT-2105.9 with your return.
If you owe a late filing penalty, late payment penalty, or interest:
Authorize the Tax Department to make an automatic withdrawal from your bank account (electronic funds withdrawal) by completing line 83. (This payment option is not available if the funds for your payment would come from an account outside the U.S.)
You must specify a future payment date up to and including April 18, 2023. If you file before April 18, 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 filing deadline. If you designate a weekend or a bank holiday, the payment will be withdrawn the next business day. See line 83 instructions.
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 four digits of your Social Security number and 2022 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.
You may pay online through your Individual Online Services account. Log in to your account (or create one) to:
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.
To avoid interest and penalty charges, you must file your return and pay the total amount you owe by April 18, 2023.
It is in your best interest to pay the amount you owe in full by the due date. If you cannot pay in full, file your return on time, and pay as much of the tax due as possible by automatic bank withdrawal, check, or money order. You may also pay by credit card (convenience fee applies).
We will bill you for any unpaid tax plus interest and penalty if applicable (see Amount you owe). Pay the bill immediately if you can; if you cannot, you may qualify for an installment payment agreement (IPA). If you would like to request an IPA, see Code C2. For more information about IPAs, see Installment payment agreement (IPA) (search: IPA).
If you fail to pay the amount due or to arrange to pay, New York State may do one or more of the following:
If your payment (or refund) would come from (or go to) an account within the U.S, supply the information requested for lines 83a, 83b, and 83c.
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.
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 83a, 83b, or 83c. You must pay any amount you owe by check, money order, or credit card (see Payment options) or if you are requesting a refund, we will send your refund to the mailing address on your return.
Use the sample image as a guide; enter your own information exactly as it appears on your own check or bank records. Do not enter the information from the sample check below.
On line 83a, mark an X in the box for the type of account.
On line 83b, enter your bank’s 9-digit routing number (refer to your check or contact your bank). The first two digits always begin with 01 through 12, or 21 through 32. On the sample check below, the routing number is 111111111.
Note: 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 83b.
On line 83c, enter your account number.
The account 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. On the sample check below, the account number is 9999999999.
Notes:
If you encounter any problem with direct deposit to, or electronic withdrawal from, your account, call 518-457-5181. Allow six to eight weeks for processing your return.
Enter the date you want the Tax Department to automatically withdraw your payment from your bank account. Enter a 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.
Enter the amount from line 80 you want electronically withdrawn. We will only withdraw the amount that you authorize.
Your payment confirmation will be your bank statement that includes a NYS Tax Payment line item.
Notes:
Reminder: If you complete the entries to request electronic funds withdrawal, do not send a check or money order for the same amount due unless you receive a notice.
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 you mark the Yes box, you (and your spouse, if filing 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 confidential taxpayer information relating to:
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 the Individual Contact Center for assistance.
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.
If you pay someone to prepare your return, the paid preparer must also sign it and fill in the other blanks in the paid preparer’s area of your return. A person who prepares your return and does not charge you should not fill in the paid preparer’s area.
Paid preparer’s 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 identification 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 specified 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 identification number (PTIN) if you have one; if not, you must enter your Social Security number.
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 |
See our website for more information about the tax preparer registration requirements.
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 filing a joint return, enter your spouse’s occupation. Both spouses must sign a joint return; we cannot process unsigned returns. Keep your signature(s) within the space(s) 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 Deceased taxpayers.
This entry will enable the Tax Department to correct minor errors or omissions by calling you rather than writing or sending back your return.
Take a moment to go over your return to avoid errors that may delay your refund. If you are filing a paper return, finish your return as shown below. Do not staple any items to the return.
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 filed 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 filed 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.
New York State Law requires all government agencies that maintain a system of records to provide notification 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. See Privacy policy (search: privacy) or, if you do not have Internet access, call 518-457-5431 and request Publication 54, Privacy Notification.
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. There is no minimum deposit into the College Savings Program Direct Plan. The minimum deposit into the Advisor Guided College Savings Program is $25.
The NYS 529 account(s) must be in one of the following plans:
You cannot use Form IT-195 to authorize a direct deposit into another state's 529 plan.
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 modification for the tax year in which your contribution is made.
You cannot change your election to contribute all or a portion of your refund into any NYS 529 account after you file your return.
Enter your name and Social Security number as shown on your Form IT-201. If you are filing a joint return, enter both names and the Social Security number of the taxpayer listed first on your Form IT-201.
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 into the Advisor Guided College Savings Program 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 2022.
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.
Plan code | Description |
---|---|
552 | New York’s 529 College Savings Program Direct Plan |
553 | New York’s 529 Advisor Guided College Savings Program |
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.
If you fail to enter all the information, your NYS 529 college savings account direct deposit will be rejected. In addition, if we adjust your overpayment (line 77 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 find the NYS 529 college savings account number(s), or if you are not sure which plan code to use, contact either:
You must complete Form IT-201-ATT and submit it with your Form IT-201 if:
See the specific instructions for lines 1, 6, 9, and 22 below.
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 defined 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.
If you received an accumulation distribution as a beneficiary of a trust, you may be allowed an accumulation distribution credit for your share of:
*These amounts should be provided to you by the trust.
However, this credit:
Submit a copy of the computation of your New York State accumulation distribution credit and enter the amount of the credit on line 1.
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 6a-6n.
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 6a-6n.
Compute your NYC accumulation distribution credit using the worksheet below. If you received an accumulation distribution as a beneficiary of a trust, you may be allowed an accumulation distribution credit for your share of:
*These amounts should be provided to you by the trust.
However, this credit:
Submit a copy of the computation of your New York City accumulation distribution credit and enter the amount of the credit on line 9.
Direction | Fill in |
---|---|
1. Enter the amount from Form IT-201, line 49 | 1. _______ |
2. Enter the amount from Form IT-201-ATT, line 33 | 2. _______ |
3. Add lines 1 and 2 | 3. _______ |
4. Enter New York City accumulation distribution credit | 4. _______ |
5. Enter the smaller of line 3 or line 4 here and on Form IT-201-ATT, line 9. This is your allowable New York City accumulation distribution credit | 5. _______ |
If the amount on Form IT-201, line 40, is equal to or less than the amount on Form IT-201, line 39, enter the amount from Form IT-201, line 43, on line 22.
If the amount on Form IT-201, line 40, is more than the amount on Form IT-201, line 39, complete the Line 22 worksheet.
Direction | Fill in |
---|---|
1. Enter the amount from Form IT-201, line 39 | 1. _______ |
2. Enter the amount from Form IT-201, line 41 | 2. _______ |
3. Enter the amount from Form IT-201, line 42 | 3. _______ |
4. Add lines 1, 2 and 3, and enter the total here and on line 22 | 4. _______ |
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 taxable year. See Income tax definitions to determine your residency for income tax purposes. See also:
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 driver’s 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:
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, an employee of ABC Electronics in Newburgh, New York, was temporarily assigned to the Atlanta, Georgia branch office for two years. After the employee's stay in Atlanta, they returned to their job in New York. The employee's domicile did not change during their 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 definitely do not intend to return to New York.
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.
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 Definition 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.
You are a New York State resident for income tax purposes if:
*Any part of a day is a day for this purpose.
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 definition. If you are a military spouse, you may not be considered a resident under this definition. For more information, see TSB-M-10(1)I, Military Spouses Residency Relief Act, and TSB-M-19(3)I, Veterans Benefits and Transition Act of 2018; or
Number of days in the nonresident portion 548 | x | 90 | = | Maximum number of days allowed in New York State |
You are a New York State nonresident if you were not a resident of New York State for any part of the year.
You are a New York State part-year resident if you meet the definition of resident or nonresident for only part of the year.
For the definition of a New York City or Yonkers resident, nonresident, and part-year resident, see the definitions of a New York State resident, nonresident, and part-year resident above, and substitute New York City or Yonkers in place of New York State.
For more information on nonresidents and part-year residents, see the instructions for Form IT-203.
As a full-year New York State resident for 2022, or if you are a full-year New York City resident or New York City part-year resident for 2022, you may have to use special accrual rules (see below) to compute your New York State and New York City personal income tax for 2022.
If you are subject to the special accrual rules, see the instructions for Form IT-225, addition modification number A-115 and subtraction modification number S-129.
You are subject to the special accrual rules only if you have accrued income for 2022 and
You have accrued income for 2022 if you have an item of:
You are subject to the special accrual rules only if you have accrued income for 2022 (see below), and you were a:
You have accrued income for 2022 if you have an item of:
Non-New York source income is income that is not attributable to:
Estates and trusts are subject to New York State personal income tax. The fiduciary for an estate or trust must file Form IT-205, Fiduciary Income Tax Return. If you are a beneficiary of an estate or trust, you must include your share of the estate or trust income on your Form IT-201. For more information on responsibilities of beneficiaries, see Beneficiaries (estates and trusts).
If a taxpayer died after 2021 and before filing a return for 2022, the taxpayer’s spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator or anyone who is in charge of the deceased taxpayer’s property.
If a deceased taxpayer did not have to file a federal return but had New York State tax withheld, their spouse or personal representative must file a New York State income tax return to request a refund. Write the deceased taxpayer’s date of death in the area indicated near the top of the return.
If you filed a joint federal income tax return for yourself and your deceased spouse, you may also file a joint New York State return:
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 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 file Form IT-204, Partnership Return. If your partnership carried on a business in New York City, it may also have to file 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 file your Form NYC-204 with your state return.
For New York State income tax purposes, your NOL deduction is limited to the lesser of:
For additional information, see Form IT-225-I, addition modification number A-215.
There are three forms of innocent spouse relief:
You may qualify for relief from full or partial tax liability on a joint return as an innocent spouse if:
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 filing for relief, you may also request a separation of liability for any understated tax on a joint return.
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, considering 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 stated above. Do not file 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 judgment 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 filed. See Nonobligated spouse (Disclaiming your spouse’s debt).
If you are a member of the military and a New York State resident, the amount of your military pay that is subject to federal income tax is also subject to New York income tax. However, see the instructions for Form IT-225, subtraction modification number S-118 for information on New York’s tax treatment of certain combat pay.
For more information, see Publication 361, New York State Income Tax Information for Military Personnel and Veterans, (search: Military).
Remember to keep a copy of your completed income tax return. Retain copies of your return for at least seven years after you file your return. We may also ask you to refer to a previously filed tax return for verification purposes if you:
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 filed your income tax returns.
The deadline or due date to amend your return depends on the reason you are amending.
You must also file an amended return to:
Use Form IT-201-X if your original return was Form IT-201. Also use Form IT-201-X if you mistakenly filed Form IT-203, but you were a full-year resident. Use Form IT-203-X if you mistakenly filed Form IT-201, but you were a nonresident or part-year resident.
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-file mandate for paid preparers, and other requirements relating to paid preparers, see Publication 58, Information for Income Tax Return Preparers, and Tips for hiring a tax preparer.
To compute your 2022 New York State tax, use the table below to determine the correct method.
NYS adjusted gross income is $107,650 or less | and NYS taxable income is less than $65,000 | NYS tax table |
and NYS taxable income is $65,000 or more | NYS tax rate schedule | |
NYS adjusted gross income is more than $107,650 | Use the NYS tax computation |
If your New York adjusted gross income amount on Form IT-201, line 33, is more than $107,650, see Tax computation – New York adjusted gross income of more than $107,650 to compute your New York State tax.
If line 38 is: | The tax is: | |||||
---|---|---|---|---|---|---|
over | but not over | |||||
$0 | $17,150 | 4% | of line 38 | |||
17,150 | 23,600 | $686 | plus | 4.5% | of the excess over | $17,150 |
23,600 | 27,900 | 976 | plus | 5.25% | of the excess over | 23,600 |
27,900 | 161,550 | 1,202 | plus | 5.85% | of the excess over | 27,900 |
161,550 | 323,200 | 9,021 | plus | 6.25% | of the excess over | 161,550 |
323,200 | 2,155,350 | 19,124 | plus | 6.85% | of the excess over | 323,200 |
2,155,350 | 5,000,000 | 144,626 | plus | 9.65% | of the excess over | 2,155,350 |
5,000,000 | 25,000,000 | 419,135 | plus | 10.3% | of the excess over | 5,000,000 |
25,000,000 | ---- | 2,479,135 | plus | 10.9% | of the excess over | 25,000,000 |
If line 38 is: | The tax is: | |||||
---|---|---|---|---|---|---|
over | but not over | |||||
$0 | $8,500 | 4% | of line 38 | |||
8,500 | 11,700 | $340 | plus | 4.5% | of the excess over | $8,500 |
11,700 | 13,900 | 484 | plus | 5.25% | of the excess over | 11,700 |
13,900 | 80,650 | 600 | plus | 5.85% | of the excess over | 13,900 |
80,650 | 215,400 | 4,504 | plus | 6.25% | of the excess over | 80,650 |
215,400 | 1,077,550 | 12,926 | plus | 6.85% | of the excess over | 215,400 |
1,077,550 | 5,000,000 | 71,984 | plus | 9.65% | of the excess over | 1,077,550 |
5,000,000 | 25,000,000 | 450,500 | plus | 10.3% | of the excess over | 5,000,000 |
25,000,000 | ---- | 2,510,500 | plus | 10.9% | of the excess over | 25,000,000 |
If line 38 is: | The tax is: | |||||
---|---|---|---|---|---|---|
over | but not over | |||||
$0 | $12,800 | 4% | of line 38 | |||
12,800 | 17,650 | $512 | plus | 4.5% | of the excess over | $12,800 |
17,650 | 20,900 | 730 | plus | 5.25% | of the excess over | 17,650 |
20,900 | 107,650 | 901 | plus | 5.85% | of the excess over | 20,900 |
107,650 | 269,300 | 5,976 | plus | 6.25% | of the excess over | 107,650 |
269,300 | 1,616,450 | 16,079 | plus | 6.85% | of the excess over | 269,300 |
1,616,450 | 5,000,000 | 108,359 | plus | 9.65% | of the excess over | 1,616,450 |
5,000,000 | 25,000,000 | 434,871 | plus | 10.3% | of the excess over | 5,000,000 |
25,000,000 | ---- | 2,494,871 | plus | 10.9% | of the excess over | 25,000,000 |
Find your New York State tax by using the correct tax computation worksheet within your filing status (see below).
If your New York adjusted gross income (line 33) is more than $107,650, but not more than $25,000,000, and your taxable income (line 38) is $161,550 or less, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Multiply line 2 by 5.85% (.0585) (Stop: If the line 1 amount is $157,650 or more, skip lines 4 through 8 and enter the line 3 amount on line 9) | 3. ______________ |
4. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 4. ______________ |
5. Subtract line 4 from line 3 | 5. ______________ |
6. Enter the excess of line 1 over $107,650 | 6. ______________ |
7. Divide line 6 by $50,000 and round the result to the fourth decimal place | 7. ______________ |
8. Multiply line 5 by line 7 | 8. ______________ |
9. Add lines 4 and 8. Enter here and on line 39. | 9. ______________ |
If your New York adjusted gross income (line 33) is more than $161,550, but not more than $25,000,000, and your taxable income (line 38) is more than $161,550 but not more than $323,200, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 3. ______________ |
4. Recapture Base amount | 4. _____ 430 ______ |
5. Incremental Benefit amount | 5. _____ 646 ______ |
6. Enter the excess of line 1 over $161,550 | 6. ______________ |
7. Enter the lesser of line 6 or $50,000 | 7. ______________ |
8. Divide line 7 by $50,000 and round the result to the fourth decimal place | 8. ______________ |
9. Multiply line 5 by line 8 | 9. ______________ |
10. Add lines 3, 4, and 9. Enter here and on line 39. | 10. _____________ |
If your New York adjusted gross income (line 33) is more than $323,200, but not more than $25,000,000, and your taxable income (line 38) is more than $323,200 but not more than $2,155,350, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 3. ______________ |
4. Recapture Base amount | 4. ____ 1,076 _____ |
5. Incremental Benefit amount | 5. ____ 1,940 _____ |
6. Enter the excess of line 1 over $323,200 | 6. ______________ |
7. Enter the lesser of line 6 or $50,000 | 7. ______________ |
8. Divide line 7 by $50,000 and round the result to the fourth decimal place | 8. ______________ |
9. Multiply line 5 by line 8 | 9. ______________ |
10. Add lines 3, 4, and 9. Enter here and on line 39. | 10. _____________ |
If your New York adjusted gross income (line 33) is more than $2,155,350, but not more than $25,000,000, and your taxable income (line 38) is more than $2,155,350 but not more than $5,000,000, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 3. ______________ |
4. Recapture Base amount | 4. ____ 3,016 _____ |
5. Incremental Benefit amount | 5. ___ 60,349 _____ |
6. Enter the excess of line 1 over $2,155,350 | 6. ______________ |
7. Enter the lesser of line 6 or $50,000 | 7. ______________ |
8. Divide line 7 by $50,000 and round the result to the fourth decimal place | 8. ______________ |
9. Multiply line 5 by line 8 | 9. ______________ |
10. Add lines 3, 4, and 9. Enter here and on line 39. | 10. _____________ |
If your New York adjusted gross income (line 33) is more than $5,000,000, but not more than $25,000,000, and your taxable income (line 38) is more than $5,000,000, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 3. ______________ |
4. Recapture Base amount | 4. ____ 63,365 ____ |
5. Incremental Benefit amount | 5. ____ 32,500 ____ |
6. Enter the excess of line 1 over $5,000,000 | 6. ______________ |
7. Enter the lesser of line 6 or $50,000 | 7. ______________ |
8. Divide line 7 by $50,000 and round the result to the fourth decimal place | 8. ______________ |
9. Multiply line 5 by line 8 | 9. ______________ |
10. Add lines 3, 4, and 9. Enter here and on line 39. | 10. _____________ |
If your New York adjusted gross income (line 33) is more than $25,000,000, then you must compute your tax using this worksheet. | |
1. Enter your taxable income from line 38 | 1. ______________ |
2. Multiply line 1 by 10.9% (.109). Enter here and on line 39. | 2. ______________ |
If your New York adjusted gross income (line 33) is more than $107,650, but not more than $25,000,000, and your taxable income (line 38) is $215,400 or less, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Multiply line 2 by 6.25% (.0625) (Stop: If the line 1 amount is $157,650 or more, skip lines 4 through 8 and enter the line 3 amount on line 9) | 3. ______________ |
4. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 4. ______________ |
5. Subtract line 4 from line 3 | 5. ______________ |
6. Enter the excess of line 1 over $107,650 | 6. ______________ |
7. Divide line 6 by $50,000 and round the result to the fourth decimal place | 7. ______________ |
8. Multiply line 5 by line 7 | 8. ______________ |
9. Add lines 4 and 8. Enter here and on line 39. | 9. ______________ |
If your New York adjusted gross income (line 33) is more than $215,400, but not more than $25,000,000, and your taxable income (line 38) is more than $215,400 but not more than $1,077,550, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 3. ______________ |
4. Recapture Base amount | 4. ______ 536 _____ |
5. Incremental Benefit amount | 5. _____ 1,293 _____ |
6. Enter the excess of line 1 over $215,400 | 6. ______________ |
7. Enter the lesser of line 6 or $50,000 | 7. ______________ |
8. Divide line 7 by $50,000 and round the result to the fourth decimal place | 8. ______________ |
9. Multiply line 5 by line 8 | 9. ______________ |
10. Add lines 3, 4, and 9. Enter here and on line 39. | 10. _____________ |
If your New York adjusted gross income (line 33) is more than $1,077,550, but not more than $25,000,000, and your taxable income (line 38) is more than $1,077,550 but not more than $5,000,000, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 3. ______________ |
4. Recapture Base amount | 4. ____ 1,829 ______ |
5. Incremental Benefit amount | 5. ____ 30,171 _____ |
6. Enter the excess of line 1 over $1,077,550 | 6. ______________ |
7. Enter the lesser of line 6 or $50,000 | 7. ______________ |
8. Divide line 7 by $50,000 and round the result to the fourth decimal place | 8. ______________ |
9. Multiply line 5 by line 8 | 9. ______________ |
10. Add lines 3, 4, and 9. Enter here and on line 39. | 10. _____________ |
If your New York adjusted gross income (line 33) is more than $5,000,000, but not more than $25,000,000, and your taxable income (line 38) is more than $5,000,000, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 3. ______________ |
4. Recapture Base amount | 4. ____ 32,000 ____ |
5. Incremental Benefit amount | 5. ____ 32,500 ____ |
6. Enter the excess of line 1 over $5,000,000 | 6. ______________ |
7. Enter the lesser of line 6 or $50,000 | 7. ______________ |
8. Divide line 7 by $50,000 and round the result to the fourth decimal place | 8. ______________ |
9. Multiply line 5 by line 8 | 9. ______________ |
10. Add lines 3, 4, and 9. Enter here and on line 39. | 10. _____________ |
If your New York adjusted gross income (line 33) is more than $25,000,000, then you must compute your tax using this worksheet. | |
1. Enter your taxable income from line 38 | 1. ______________ |
2. Multiply line 1 by 10.9% (.109). Enter here and on line 39. | 2. ______________ |
If your New York adjusted gross income (line 33) is more than $107,650, but not more than $25,000,000, and your taxable income (line 38) is $269,300 or less, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Multiply line 2 by 6.25% (.0625) (Stop: If the line 1 amount is $157,650 or more, skip lines 4 through 8 and enter the line 3 amount on line 9) | 3. ______________ |
4. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 4. ______________ |
5. Subtract line 4 from line 3 | 5. ______________ |
6. Enter the excess of line 1 over $107,650 | 6. ______________ |
7. Divide line 6 by $50,000 and round the result to the fourth decimal place | 7. ______________ |
8. Multiply line 5 by line 7 | 8. ______________ |
9. Add lines 4 and 8. Enter here and on line 39. | 9. ______________ |
If your New York adjusted gross income (line 33) is more than $269,300, but not more than $25,000,000, and your taxable income (line 38) is more than $269,300 but not more than $1,616,450, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 3. ______________ |
4. Recapture Base amount | 4. _____ 752 ______ |
5. Incremental Benefit amount | 5. _____ 1,616 _____ |
6. Enter the excess of line 1 over $269,300 | 6. ______________ |
7. Enter the lesser of line 6 or $50,000 | 7. ______________ |
8. Divide line 7 by $50,000 and round the result to the fourth decimal place | 8. ______________ |
9. Multiply line 5 by line 8 | 9. ______________ |
10. Add lines 3, 4, and 9. Enter here and on line 39. | 10. _____________ |
If your New York adjusted gross income (line 33) is more than $1,616,450, but not more than $25,000,000, and your taxable income (line 38) is more than $1,616,450 but not more than $5,000,000, then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 3. ______________ |
4. Recapture Base amount | 4. ______ 2,368 ____ |
5. Incremental Benefit amount | 5. _____ 45,261 ____ |
6. Enter the excess of line 1 over $1,616,450 | 6. ______________ |
7. Enter the lesser of line 6 or $50,000 | 7. ______________ |
8. Divide line 7 by $50,000 and round the result to the fourth decimal place | 8. ______________ |
9. Multiply line 5 by line 8 | 9. ______________ |
10. Add lines 3, 4, and 9. Enter here and on line 39. | 10. _____________ |
If your New York adjusted gross income (line 33) is more than $5,000,000, but not more than $25,000,000, and your taxable income (line 38) is more than $5,000,000 then you must compute your tax using this worksheet. | |
1. Enter your New York adjusted gross income from line 33 | 1. ______________ |
2. Enter your taxable income from line 38 | 2. ______________ |
3. Enter your New York State tax on the line 2 amount from the New York State tax rate schedule | 3. ______________ |
4. Recapture Base amount | 4. _____ 47,629 ____ |
5. Incremental Benefit amount | 5. _____ 32,500 ____ |
6. Enter the excess of line 1 over $5,000,000 | 6. ______________ |
7. Enter the lesser of line 6 or $50,000 | 7. ______________ |
8. Divide line 7 by $50,000 and round the result to the fourth decimal place | 8. ______________ |
9. Multiply line 5 by line 8 | 9. ______________ |
10. Add lines 3, 4, and 9. Enter here and on line 39. | 10. _____________ |
If your New York adjusted gross income (line 33) is more than $25,000,000, then you must compute your tax using this worksheet. | |
1. Enter your taxable income from line 38 | 1. ______________ |
2. Multiply line 1 by 10.9% (.109). Enter here and on line 39. | 2. ______________ |
Use the table below to determine the correct method to compute your 2022 New York City tax.
NYS taxable income less than $65,000 | NYC tax table |
NYS taxable income $65,000 or more | NYC tax rate schedule |
If line 47 is: | The tax is: | |||||
---|---|---|---|---|---|---|
over | but not over | |||||
$0 | $21,600 | 3.078% | of line 47 | |||
21,600 | 45,000 | $665 | plus | 3.762% | of the excess over | $21,600 |
45,000 | 90,000 | 1,545 | plus | 3.819% | of the excess over | 45,000 |
90,000 | ---- | 3,264 | plus | 3.876% | of the excess over | 90,000 |
If line 47 is: | The tax is: | |||||
---|---|---|---|---|---|---|
over | but not over | |||||
$0 | $12,000 | 3.078% | of line 47 | |||
12,000 | 25,000 | $369 | plus | 3.762% | of the excess over | $12,000 |
25,000 | 50,000 | 858 | plus | 3.819% | of the excess over | 25,000 |
50,000 | ---- | 1,813 | plus | 3.876% | of the excess over | 50,000 |
If line 47 is: | The tax is: | |||||
---|---|---|---|---|---|---|
over | but not over | |||||
$0 | $14,400 | 3.078% | of line 47 | |||
14,400 | 30,000 | $443 | plus | 3.762% | of the excess over | $14,400 |
30,000 | 60,000 | 1,030 | plus | 3.819% | of the excess over | 30,000 |
60,000 | ---- | 2,176 | plus | 3.876% | of the excess over | 60,000 |
Date by which you must file your 2022 New York State income tax return and pay any amounts you owe without interest or penalty. If you cannot file by this date, you can get an automatic 6‑month extension of time to file (to October 16, 2023) by filing Form IT‑370, Application for Automatic Six‑Month Extension of Time to File for Individuals. Form IT-370 must be filed, along with payment for any tax due, on or before the due date of your return (April 18, 2023). See Need help?.
Date by which you must file your 2022 New York State income tax return if you qualify to file your federal income tax return on June 15, 2023, because:
Military Personnel — For more information on extensions of time to file, see Publication 361, New York State Income Tax Information for Military Personnel and Veterans.
If you filed Form IT-370, Application for Automatic Six-month Extension of Time to File for Individuals, and paid any tax you owed, you must file your 2022 income tax return by October 16, 2023, to avoid penalties and interest computed from the original due date of your return (April 18, 2023).
These are the due dates for 2023 estimated tax payments. Generally, you must pay estimated tax 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 any amount of metropolitan commuter transportation mobility tax.
Generally, you must file a claim for a credit or refund of an overpayment of income tax within the later of three years from the time you filed the return or two years from the time you paid the tax. If you did not file a return, you must file the claim for a credit or refund within two years from the time you paid the tax.
If enclosing a payment (check or money order with Form IT-201-V), mail your return to:
STATE PROCESSING CENTER
PO BOX 15555
ALBANY NY 12212-5555
If not enclosing a payment, mail your return to:
STATE PROCESSING CENTER
PO BOX 61000
ALBANY NY 12261-0001
If you choose to use a private delivery service instead of the U.S. Postal Service to file your return, see Designated Private Delivery Services for more information.
Visit our website at www.tax.ny.gov
Automated income tax refund status: | 518-457-5149 |
Personal Income Tax Information Center: | 518-457-5181 |
To order forms and publications: | 518-457-5431 |
Text telephone (TTY) or TDD equipment users: | Dial 7-1-1 for the New York Relay Service |
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