Instructions for Form IT-201 Full-Year Resident Income Tax Return

How will you know what we changed or added? Look for Additional information on this page.

Correction to Printer-friendly PDF

If 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.

General information

Up-to-date information affecting your tax return

For tax law changes or forms corrections that occurred after the forms and instructions were finalized, see Personal income tax up-to-date information.

What’s new for 2022

For a detailed list of what’s new, including a summary of tax law changes, see New for 2022 (search: 2022).

File electronically

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.

E-file information

Using software?

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.

Make a payment

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).

Other forms you may need to file

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.

New York City forms

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:

Protect yourself from identity theft

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).

File a valid return

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.

Entering whole dollar amounts

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:

Common words and phrases

To save space and enhance clarity, these instructions may use common abbreviations, including:

Online Services

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.

How to fill in the forms

As you complete your form, follow these guidelines to avoid processing delays:

How to get 1099-G information

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.

    1. Visit the DOL website at https://dol.ny.gov and see 1099-G Tax Form: Information you need for UI income tax filing.
    2. Log in to your NY.gov ID account.
    3. Select Unemployment Services and View/Print 1099-G.

    New York State full-year residents: Who must 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.

    Additional notes to all filers

    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).

    Separate returns are required for some married taxpayers who file a joint federal return.

    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.

    Filing information for same-sex married couples

    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.

    Step 1: Complete the taxpayer information section

    Name and address

    Write the following in the spaces provided:

    Note: Do not abbreviate the country name.

    Foreign addresses

    Enter the information in the following order:

    Taxpayer’s permanent home address

    Dates of birth and Social Security numbers

    Enter your date of birth and entire Social Security number, and those of your spouse (if applicable).

    New York State county of residence

    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:

    New York City counties
    If you lived in enter
    Bronx Bronx
    Brooklyn Kings
    Manhattan New York
    Queens Queens
    Staten Island Richmond

    School district name and code

    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.

    Decedent information

    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.

    Step 2: Select your filing status and complete items B through H

    Item A

    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.

    Exceptions

    The only exceptions are for certain married couples filing a joint federal return in the following situations: