Instructions For Form IT-203: Nonresident and Part-Year Resident Income Tax Return

Department of Taxation and Finance
IT-203-I
Instructions
Instructions for Form IT-203
Nonresident and Part-Year Resident
Income Tax Return
New York State • New York City • Yonkers • MCTMT
(including instructions for Forms IT-195, IT-203-ATT, and IT-203-B)
Before you prepare a paper return, consider filing electronically
• Electronic preparation and filing is fast, easy, and secure.

• Electronic filers get their refunds up to twice as fast as paper filers.
• The user-friendly software ensures you file all the right forms and don’t miss out on
valuable credits.
Visit www.tax.ny.gov to file and learn more.
If you do file a paper return, you may need these additional forms, as well as credit claim forms.
Use Form: to:
IT-2 report wages and NYS, NYC, or Yonkers tax withheld (do not submit
Form W-2).
IT-195 allocate all or a portion of your personal income tax refund to a NYS 529
account.
IT-196 claim the New York itemized deduction.
IT-201-V make a payment by check or money order with your return.
IT-203-B allocate nonresident and part-year resident income and use the college tuition
itemized deduction worksheet.
IT-1099-R report NYS, NYC, or Yonkers tax withheld from annuities, pensions, retirement
pay, or IRA payments (do not submit Form 1099-R).
IT-203-ATT report other NYS or NYC taxes or to claim credits other than those reported on
Form IT-203.
IT-225 report NY addition and subtraction modifications not reported directly on
Form IT-203.
IT-227 make voluntary contributions.
Reminder: To claim a tax credit (with the exception of the household credit
and the part-year NYC school tax credit) you must complete and
submit the appropriate credit form.
2 2019 IT-203-I, Table of contents Access our website at www.tax.ny.gov
Table of contents
Go to topic Print Go to topic Print
What’s new for 2019? . ............................................ 3 Yonkers taxes – lines 53 and 54 ........................... 32
1099-G information . ................................................ 6 Sales or use tax – line 56 ...................................... 33
How are nonresident and part-year Voluntary contributions – line 57 ........................... 34

residents taxed? .................................................. 7
Part-year New York City school tax credit –
Who must file? . ....................................................... 7 line 60 ................................................................ 34
Filing information for same-sex married couples...... 8 Other refundable credits – line 61 ......................... 35
Credits for individuals .............................................. 9 New York State, New York City, and Yonkers tax
withheld – lines 62, 63, and 64 .......................... 35
Credits for businesses ........................................... 10
Check your withholding for 2020 ........................... 35
Other forms you may have to file .......................... 12
Estimated tax payments – line 65 ......................... 35
Filing status and items B through I ........................ 15
Calculate your refund or the amount you owe . ..... 36
Part-year resident income allocation worksheet .... 18
Refund options ...................................................... 36
Line instructions for Form IT-203
lines 1 through 19............................................... 20 Payment options . .................................................. 37
New York additions and subtractions .................... 26 Account information – line 73 ................................ 38
Standard or itemized deduction and dependent Finish your return .................................................. 40

exemptions – lines 33 and 35 ............................ 29
Instructions for Form IT-195 .................................. 42
New York State tax – line 38 ................................. 30
Instructions for Form IT-203-ATT . ......................... 42
New York State household credit – line 39 ............ 30
Instructions for Form IT-203-B . ............................. 43
New York State child and dependent care
credit – line 41 ................................................... 31 Additional information ............................................ 47
New York State earned income credit – line 43 ...... 31 School districts and code numbers ....................... 51
Income percentage – line 45 .................................. 31 New York State Tax Table ..................................... 55
Other New York State nonrefundable New York State tax rate schedule ......................... 63
credits – line 47 . ................................................ 31
Tax computation –
Net other New York State taxes – line 49 .............. 31 New York AGI of more than $107,650 ............... 64
Part-year New York City resident tax – line 51 ...... 31 Index . ............................................ inside back cover
Part-year resident nonrefundable When to file/Important dates ................... back cover

New York City child and dependent
care credit – line 52 ........................................... 31 Need help? .............................................. back cover
MCTMT – line 52b ................................................. 31 Where to file ............................................ back cover

line 52c ................................................. 32
Access our website at www.tax.ny.gov 2019 IT-203-I, General information 3
What’s for 2019?

General changes for 2019 • Empire State film production and film post-production
credits
• New York State driver’s license suspension program These credits have been extended through December 31,
Beginning on July 11, 2019, the criteria for challenging a 2024. See Form IT-248, Empire State Film Production Credit,
driver’s license suspension by the Tax Department is expanded Form IT-261, Empire State Film Post-Production Credit, and
to include taxpayers who: their instructions.
– receive public assistance or supplemental security income,
or • Workers with disabilities tax credit
– can demonstrate that the suspension of their driver’s license This credit has been extended through December 31, 2022.
will cause them undue economic hardship. See Form IT-644, Workers with Disabilities Tax Credit, and its
instructions.
For more information, see our website at www.tax.ny.gov
(search: Driver’s license suspension). • Empire State commercial production credit
Beginning in tax year 2019, the credit allocation and computation
• Tax preparer penalties
have changed along with the definition of qualified commercial,
Tax preparer penalties relating to an understatement of liability and qualified commercial production company. See Form IT-246,
or failure to sign a return or claim for refund has been updated Claim for Empire State Commercial Production Credit, and its
to: instructions.
– clarify the penalties and penalty amounts that may be
imposed, effective April 12, 2019, against preparers who • Employee training incentive program tax credit
take positions on returns or credit claims that are not Beginning on April 12, 2019, businesses may now receive the
properly supported by the Tax Law, and employee training incentive program tax credit if they conduct
– ensure that the penalties for failing to sign a return and for their own training and are otherwise eligible. Also, the definition
failing to provide a required identification number on a return of eligible training has been expanded to include an internship
apply to all tax preparers, for returns filed or required to be program in software development or clean energy. See
filed for tax years beginning in tax year 2019. Form IT-646, Employee Training Incentive Program Tax Credit, and
its instructions.
• Treatment of certain gambling winnings
Beginning in tax year 2019, New York State withholding • Farm workforce retention credit
is required for any gambling winnings from a wagering Beginning in tax year 2019, the definition of farming for
transaction within New York State if the proceeds from the purposes of the farm workforce retention credit has been
wager are subject to federal withholding. Also, the New expanded and the definition of an eligible farm employee has
York source income of a nonresident individual must now been amended. See Form IT-647, Farm Workforce Retention
include gambling winnings in excess of $5,000 from wagering Credit, and its instructions.
transactions within New York State.
• Historic homeownership rehabilitation credit
• Electronic filing and payment mandates Beginning in tax year 2019, the credit has been expanded to
These mandates have been extended through December 31, include a residence located in a city with a population of less
2024. than one million with a property rate greater than 15%. See
Form IT-237, Claim for Historic Homeownership Rehabilitation
• Tax shelter provisions Credit, and its instructions.
The tax shelter penalty and reporting requirements have been
extended through July 1, 2024. • EZ capital tax credit
The recapture provision has expired and the credit form is now
• Top personal income tax bracket and rate used for carry forward claims only. See Form IT-602, Claim for
The top tax bracket, tax rate and tax table benefit recapture EZ Capital Tax Credit.
provisions have been extended through 2024.
New credits
• New federal Form 1040-SR, U.S. Tax Return for Seniors
• Employer Compensation Expense Program (ECEP) wage
If you filed federal Form 1040-SR, all references to federal
credit
Form 1040 and its related schedules in Form IT-203, its
instructions, and any forms submitted with Form IT-203 and Beginning with tax year 2019, there is a credit available
their related instructions, should be read as a reference to for individuals that worked for an employer that elected to
federal Form 1040-SR. participate in the ECEP and that had wages and compensation
for the year that exceeded $40,000. See Form IT-226,
Employer Compensation Expense Program Wage Credit.
Changes to existing credits
• Clean heating fuel credit • Contributions to certain funds credit
This credit has been extended through December 31, Beginning with tax year 2019, there is a credit available for
2022. See Form IT-241, Clean Heating Fuel Credit, and its individuals who contribute to certain funds. Contributions to
instructions. the charitable gift trust fund are eligible for a credit in the tax
year immediately following the year the contributions were
(continued)
4 2019 IT-203-I, General information Access our website at www.tax.ny.gov
What’s for 2019? (continued)

made. Contributions made to the Health Research Inc, State New special condition codes
University of New York Impact Foundation, and Research If you qualify for any of the special condition codes below, you
Foundation of the City University of New York organizations must enter the new specified 2-character code(s) in the item F
are eligible for a credit for the tax year the contributions were box.
made. See Form IT-228, Contributions to Certain Funds
Credit, and its instructions. • Request an installment payment agreement
Enter code C2 if you are unable to pay your tax due in full
New and revised income modifications by April 15, 2020, and would like to request an installment
payment agreement (IPA).
• Alimony or separate maintenance payments received or
paid • Veterans Benefits and Transition Act of 2018 election
A new addition modification must be made if you received Enter code M4 if as a civilian spouse of a military
any applicable alimony or separate maintenance payments servicemember you are making an election to use the same
during the tax year. A new subtraction modification is allowed state of legal residence as the servicemember for state
if you made any applicable alimony or separate maintenance income tax purposes.
payments during the tax year.
For more information on these and other special condition
• Volunteer firefighter enhanced cancer disability benefits codes, see pages 15 and 16.
A new subtraction modification is allowed if you were an
eligible volunteer firefighter who received insurance payments
related to cancer disability benefits.
See Form IT-225, New York State Modifications, and its
instructions for more information on these and other income
modifications.
New voluntary contributions

• Gifts to Life Pass It On Fund
Taxpayers may donate any whole dollar amount to be used for
organ transplant research and education as well as grants to
not-for-profit corporations in New York which are incorporated
for increasing and promoting organ and tissue donation
awareness.
• Gifts to New York State ALS Research and Education

Fund
Taxpayers may donate any whole dollar amount to be used to
provide grants to the Greater New York ALS Association and
the ALS Association Upstate New York Chapter for research
and education projects.
• Gifts for School-Based Health Centers

Taxpayers may donate any whole dollar amount to be used
for the expansion of medical services at existing school-based
health centers.
• Gifts to Food Banks Fund

Taxpayers may donate any whole dollar amount to be used for
grants to regional food banks.
• New York State Council on the Arts

Taxpayers may donate any whole dollar amount to be used to
foster arts and cultural programming throughout the state and
to support the New York State Council on the Arts.
For more information on these and other voluntary contributions,
see new Form IT-227, New York State Voluntary Contributions,
and our website (search: IT-227).
E-file information
E-file your return

Using software?
You must e-file if your software allows you to e-file your payment when you e-file or after you file your return (using the
return, or if you are a tax preparer who is subject to the e-file Make a Return Payment online service on our website). You
mandate. E-file is easy, safe, and allows you to get your refund may also pay with a credit card, or submit a check or money
faster. Most New York taxpayers e-file. order with Form IT-201-V, Payment Voucher for Income Tax
Returns.
Make a payment
Visit our website at www.tax.ny.gov for more information.
Pay a balance due by authorizing the Tax Department to
withdraw the payment from your bank account. Authorize the
What is identity theft?

Identity theft is the unauthorized use of personal information
such as:
• Social Security number
• credit card number
Identity thieves can file forged tax returns to collect fraudulent
refunds.
Victims may not be aware their identities have been stolen.
Protect yourself from identity theft

Help us help you protect your identity by only writing the last four
digits of your Social Security number on any check or money
order you send to the Tax Department. To allow us to properly
process your return and payment vouchers, you must still
include your complete Social Security number on those forms.
For more information, or if you think you have been a victim of
identity theft that is affecting your tax records, see our website.
File a valid return How do I fill in the forms?

Forms that have a year under the New York State map can Please follow these guidelines.
only be used for that tax year.
Use black ink only (no red or other color ink or pencils) to print or
type all entries.
Important reminder to file a complete return
You must complete all required schedules and forms that If you show a loss, place a minus sign immediately to the left of
make up your return, and include all pages of those forms and the loss amount. Do not use [ ] brackets or parentheses.
schedules when you file. Submit only those forms and schedules
Mark an X to fill in boxes as appropriate. Do not use a check
that apply to your return, and be sure that you have made all
mark. Keep your Xs and numerals inside the boxes.
required entries. Returns that are missing required pages or that
have pages with missing entries are considered incomplete and Do not write in dollar signs or commas when making entries.
cannot be processed, and may subject taxpayers to penalty and
interest.
Special symbols
Entering whole dollar amounts Keep an eye out for the following icons or symbols. They will
alert you to important new information and to areas where
When entering amounts on your return, including on any credit particular caution should be used.
forms, schedules, or other forms submitted with your New York
return, enter whole dollar amounts only (zeros have been
preprinted).
Use the following rounding rules when entering your amounts; New information Caution
drop amounts below 50 cents and increase amounts from 50 to
99 cents to the next dollar. For example, $1.39 becomes $1 and
$2.50 becomes $3. 1099-G information
Common words and phrases Need to know the amount of your 2018 New York State
Tax refund?
We do not mail Form 1099-G, Statement for Recipients of State
To save space and enhance clarity, these instructions may use Income Tax Refunds. If you need this information to complete
common abbreviations, including: your federal return:
EIC = earned income credit • check your paperwork
federal AGI = federal adjusted gross income • go to Online Services at www.tax.ny.gov
IRC = Internal Revenue Code • call 518-457-5181
IRS = Internal Revenue Service
MCTMT = Metropolitan Commuter Transportation What you can find on our website
Mobility Tax
New York AGI = New York adjusted gross income • The most up-to-date information
NYS = New York State • Free e-file options
NYC = New York City • Forms and instructions
• Publications and other guidance
Online Services • Online services and account information
• How to change your address
New York State Tax Department • Free tax return assistance information
Online Services •
•
How to resolve an issue
Taxpayer rights information
Create an Online Services account and log in to: • Subscription service sign-up
• make payments Visit our site to see other services and information.
• view your filing and payment history
• get email notifications for refunds, bills, and
notices How to get New York City forms
• respond to bills and notices
If you need to get NYC tax forms and instructions or information
Access is available 24 hours a day, 7 days a week. about NYC business taxes, contact the NYC Department of
www.tax.ny.gov Finance:
Online - nyc.gov/finance
Send a message - nyc.gov/contactdof
By phone - From any of the five boroughs in New York City, call
311. From outside New York City, call 212-639-9675.
How are nonresidents and part-year residents taxed?

If you were a nonresident of New York State, you are subject were a nonresident. To compute the amount of tax due, use
to New York State tax on income derived from New York State Form IT‑203, Nonresident and Part-Year Resident Income Tax
sources. If you were a resident of New York State for only part Return. You will compute a base tax as if you were a full-year
of the tax year, you are subject to New York State tax on all resident, then determine the percentage of your income that is
income you received while you were a resident of the state and subject to New York State tax and the amount of tax apportioned
on income you received from New York State sources while you to New York State.
Who must file?

New York State nonresidents and part‑year • lottery winnings won in the New York State lottery, if the prize
was won on or after October 1, 2000, and the total proceeds of
residents the prize are more than $5,000;
You must file Form IT‑203 if you meet any of the following
conditions: • gambling winnings in excess of $5,000 from wagering
transactions within New York State;
• You have income from a New York source (see below and
page 8) and your New York AGI (Federal amount column) is • any gain from the sale, transfer, or other disposition of shares
more than your New York State standard deduction. Complete of stock in a cooperative housing corporation in connection
Form IT-203, lines 1 through 31 and compare the line 31 with the grant or transfer of a proprietary leasehold, when the
Federal amount to your standard deduction from the table on real property comprising the units of such cooperative housing
page 29 of these instructions. corporation is located in New York State;
• You want to claim a refund of any New York State, New York • any income you received related to a business, trade,
City, or Yonkers income taxes withheld from your pay. profession, or occupation previously carried on in this state,
whether or not as an employee, including but not limited to,
• You want to claim any of the New York State, New York City, covenants not to compete and termination agreements (for
or Yonkers refundable or carryover credits listed in the charts additional information, see Form IT-203-F, Multi-Year Allocation
beginning on page 9. Form, and its instructions);
• You were a part‑year resident and you are subject to a • in the case of a shareholder in an S corporation that has
separate tax on any lump‑sum distributions for your resident made the election to be a New York S corporation, and the
period derived from or connected with New York sources S corporation has distributed an installment obligation under
(Form IT‑230, Separate Tax on Lump‑Sum Distributions). See IRC section 453(h)(1)(A) to the shareholders, any gain
Other forms you may have to file on page 13. recognized on the receipt of payments from an installment
• You incurred a net operating loss (NOL) for New York State obligation for federal income tax purposes;
personal income tax purposes for the tax year, without • in the case of a shareholder in an S corporation that
incurring a similar NOL for federal income tax purposes. See has made the election to be a New York S corporation,
New York State net operating loss beginning on page 49 for and the S corporation has made an election under
more information. IRC section 338(h)(10), any gain recognized on the deemed
asset sale for federal income tax purposes;
Nonresidents – New York source income • in the case of a shareholder in an S corporation that has
For nonresidents New York source income is the sum (with made the election to be a New York S corporation, and that
adjustments for special accruals as defined on page 48) of S corporation terminates its taxable status in New York, any
income, gain, loss, and deduction from: income or gain recognized on the receipt of payments from an
• real or tangible personal property located in New York State installment sale contract entered into when the S corporation
(including certain gains or losses from the sale or exchange of an was subject to tax in New York; and
interest in an entity that owns real property in New York State or • any gain recognized by you for federal income tax purposes
owns shares of stock in a cooperative housing corporation where from the sale or transfer of a partnership interest, where the
the cooperative units relating to the shares are located in New sale or transfer:
York); – is subject to the provisions of Internal Revenue Code (IRC)
• services performed in New York State; section 1060, and
• a business, trade, profession, or occupation carried on in New – occurred on or after April 10, 2017.
York State whether or not as an employee (see TSB-M-10(9)I,
Income Received by a Nonresident Related to a Business, The amount of the gain to be included in New York source
Trade, Profession, or Occupation Previously Carried on Within income is determined in a manner consistent with the
New York State); and applicable methods and rules for allocation under Article 22 in
the year that the assets were sold or transferred (for additional
• a New York S corporation in which you are a shareholder information, see TSB-M-18(2)I, Nonresident Partner’s
(including installment income from an IRC 453 transaction). Treatment of Gain or Loss on Certain Sales or Transfers of a
New York source income also includes: Partnership or Membership Interest).
• your distributive share of New York State partnership income or New York source income does not include the following income
gain; even if it was included in your federal adjusted gross income:
• your share of New York State estate or trust income or gain; • certain pensions that are exempt from New York State taxation
by reason of U.S. Code, Title 4, section 114 (see line 10
instructions on page 22), and annuities and pensions that meet
the New York State definition of an annuity, unless the annuity
is employed in or used as an asset of a business, trade, 2) the New York source income for the period you were a
profession, or occupation carried on in New York State; nonresident of New York State.
• interest, dividends, or other income from intangible personal
property, or gains from the sale or exchange of intangible Additional notes to all filers
personal property, unless the intangible personal property is See Other forms you may have to file to make sure your tax
employed in a business, trade, profession, or occupation in return is complete.
New York State;
See the credit charts on pages 9 through 12 to review credits
• compensation you received for active service in the United available for nonresidents and part-year residents.
States military (see Members of the armed forces on page 49);
• your income earned in New York State as a military spouse if Does your child have investment income over $2,200? It would
(1) you are a nonresident of New York State, and (2) you are in be to your advantage to file a New York return for your child to
New York State solely to be with your spouse who is a member report your child’s investment income, since there will be no
of the armed services present in New York State in compliance New York tax on the first $3,100 of that income. When you file
with military orders (for more information, see TSB-M-10(1)I, your federal return, report your child’s investment income on
Military Spouses Residency Relief Act and TSB-M-19(3)I, federal Form 8615 (instead of federal Form 8814). If you file
Veterans Benefits and Transition Act of 2018 ); Form 8814, the amount of your child’s investment income over
$2,200 that was included in your federal gross income will be
• your income as a shareholder of a corporation that is a reported in the Federal amount column of your Form IT-203 on
New York C corporation; your New York return and taxed at your rate.
• compensation you received from an interstate rail carrier,
interstate motor carrier, or an interstate motor private carrier for Joint filing exception for some married taxpayers
regularly assigned duties performed in more than one state;
If you are married and filing a joint federal income tax return
• compensation you received from an interstate air carrier if 50% but one spouse is a New York State resident and the other
or less of that compensation is earned in New York State; is a nonresident or part-year resident, you are required to
• compensation paid to you if (1) you are engaged on a vessel file separate New York State returns. The resident must use
to perform assigned duties in more than one state as a pilot Form IT-201, Resident Income Tax Return. The nonresident or
licensed under U.S. Code, Title 46, section 7101, or (2) you part-year resident, if required to file a New York State return,
perform regularly assigned duties while engaged as a master, must use Form IT-203. However, if you both choose to file a
officer, or crewman on a vessel operating on the navigable joint New York State return, use Form IT-201 and both spouses’
waters of more than one state. income will be taxed as full-year residents of New York State.
Part-year residents – New York source income

For part-year residents New York source income is the sum of
the following with adjustments for special accruals as defined on
page 48:
1) all income reported on your federal return for the period you
are a resident of New York State; and
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 on page 15).
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.
Credits for individuals Key: This credit may be refunded to you, even if you owe no tax.
Credit See Key

above. You may qualify for this credit if you: Form
Accumulation distribution are a beneficiary of a trust who received an accumulation distribution. page 42*
ccumulation distribution
A are a beneficiary of a trust who received an accumulation distribution IT-360.1
(Part-year New York City) during the period you were a New York City resident
Alternative fuels have unused credit for purchasing a new alternative-fuel vehicle or converting IT-253
a vehicle to use alternative fuel, or have unused credit for investing in new
clean-fuel vehicle refueling property.
Alternative fuels placed in service alternative fuel vehicle refueling or electric vehicle IT-637
and electric vehicle recharging property in New York State.
recharging property
Child and dependent care are able to claim the federal child and dependent care credit. IT-216
(New York State) Part-year NYS residents: This credit may be refunded to you, even if you owe no tax.
Child and dependent care are qualified to claim the NYS child and dependent care credit. IT-216
(Part-year New York City)
Claim of right had a claim of right credit on your federal return for income that was subject IT-257
(New York State) to New York State tax on a prior year’s return.
(New York City)
to New York City tax on a prior year’s return.
(Yonkers) to Yonkers tax on a prior year’s return.
(MCTMT) to MCTMT on a prior year’s return.
Clean heating fuel purchased bioheating fuel that is used for space heating or hot water production IT-241
for residential purposes.
Conservation own land that is subject to a conservation easement held by a public or private IT-242
easement conservation agency.
Contributions to made contributions to the specific funds listed on Form IT-228. IT-228
certain funds
Defibrillator purchased an automated external defibrillator machine. IT-250
Earned income are allowed an earned income credit (EIC) on your federal income tax return. IT-215
(New York State) Part-year NYS residents: This credit may be refunded to you, even if you owe no tax.
Earned income are allowed an EIC on your federal income tax return. IT-215
Empire State child have a spouse who qualifies to claim the Empire State child credit on their IT-213
separately filed New York State resident return.
Employer compensation worked for an employer who elected to participate in the Employer IT-226
expense program Compensation Expense Program, and your wages and compensation for the
wage year exceeded $40,000.
Green building have unused credit for expenses and purchases for a building meeting certain DTF-630
environmental and energy standards.
Historic homeownership had qualified rehabilitation expenditures made with respect to a qualified historic IT-237
rehabilitation home located in New York State.
Household cannot be claimed as a dependent on another taxpayer’s federal return page 30*
(New York State) and your federal adjusted gross income (AGI), Federal amount column,
is not over $32,000 ($28,000 if filing as single).
Household cannot be claimed as a dependent on another taxpayer’s federal return IT-360.1
(New York City) and your federal AGI, Federal amount column, is not over $22,500
($12,500 if filing as single).
Long-term care insurance paid premiums during the tax year for a long-term care insurance policy. IT-249
Lump-sum distribution received a federal lump-sum distribution while a New York State resident that IT-112.1
was taxed by a specified jurisdiction outside New York State.
* See this page in the instructions. There is no form for this credit.
Credits for individuals (continued) Key: This credit may be refunded to you, even if you owe no tax.
You may apply for this credit even if you don’t have to file a tax return.
Credit See Key

above. You may qualify for this credit if you: Form
Nursing home assessment paid an amount directly relating to the assessment imposed on a residential IT-258
health care facility located in New York State.
Property tax relief are a New York State homeowner (outside of New York City) See Note
who paid school district taxes. below.
Residential fuel oil have unused credit for replacing or installing a residential fuel oil storage tank. page 43*
storage tank
School tax (fixed amount) are a part-year New York City resident and you cannot be claimed as a NYC-210
(Part-year New York City) dependent on another taxpayer’s federal return. You may apply for this credit
even if you don’t have to file Form IT-203. You do not have to file Form NYC-210
if you are claiming this credit on Form IT-203.
School tax exemption are a New York State homeowner who recently purchased a residence, See Note
(STAR) who is eligible for the STAR property tax exemption, and has elected or is below.
required to claim the credit in lieu of the exemption.
School tax (rate are a part-year New York City resident with taxable income of $500,000 or less. page 34*
reduction amount)
Solar energy purchased or leased solar energy system equipment and installed it at your IT-255
system equipment principal residence in New York State.
Solar and wind energy have unused credit for purchasing and installing a solar or wind energy system. page 43*
Taxes paid to another received income during your New York State resident period from outside IT-112-R
state or jurisdiction New York State that was taxed by a jurisdiction outside New York State.
Taxes paid to Canada received income during your New York State resident period from Canada IT-112-C
that was taxed by a province of Canada.
* See this page in the instructions. There is no form for this credit.
Note: These were advance payments made in the fall of 2019. For more information, see our website.
Credits for businesses Key: This credit may be refunded to you, even if you owe no tax.
Credit See Key

above. You may qualify for this credit if you or your business: Form
Alcoholic beverage is a registered distributor of alcoholic beverages that produced qualified IT-636
production amounts of beer, cider, wine, or liquor in New York State in the tax year.
Alternative fuels have unused credit for purchasing a new alternative-fuel vehicle or converting a IT-253
vehicle to use alternative fuel, or have unused credit for investing in new clean-fuel
vehicle refueling property.
Alternative fuels placed in service alternative fuel vehicle refueling or electric vehicle IT-637
and electric vehicle recharging property in New York State.
recharging property
Biofuel production produced biofuel at a biofuel plant located in New York State. IT-243
Brownfield credits was issued a certificate of completion by the New York State Department IT-611
of Environmental Conservation (DEC) under the Brownfield Cleanup IT-611.1
Program. IT-611.2
IT-612
IT-613
Clean heating fuel purchased bioheating fuel that is used for space heating or hot water production IT-241
for residential purposes.
Conservation own land that is subject to a conservation easement held by a public or private IT-242
easement conservation agency.
Defibrillator purchased an automated external defibrillator machine. IT-250
Credits for businesses (continued) Key: This credit may be refunded to you, even if you owe no tax.
Credit See Key

Economic Transformation was issued a certificate of eligibility by Empire State Development (ESD) IT-633
and Facility Redevelopment admitting you into the Economic Transformation and Facility Redevelopment
Program Program.
Empire State employed eligible apprentices which includes disadvantaged youths. IT-650
apprenticeship tax
Empire State had expenses for the production of certain qualified commercials. IT-246
commercial production
Empire State film had expenses for the production of certain qualified films and television shows. IT-248
production
Empire State film had expenses for the post-production of certain qualified films and television shows. IT-261
post-production
Empire State Jobs was issued a certificate of eligibility by Empire State Development (ESD) under the IT-634
Retention Program Jobs Retention Program.
Empire zone (EZ) capital have an unused EZ capital tax credit from a prior year. IT-602
EZ employment incentive acquired, built, or erected property for which an EZ investment credit is allowed. IT-603
EZ investment is EZ-certified and placed qualified property in service in an EZ. IT-603
EZ and zone equivalent has unused credit from a prior year for wages paid to employees within IT-601
area (ZEA) wage an EZ or ZEA.
Employee training provided skills training or internship programs in advanced technology, life IT-646
incentive program sciences, software development, or clean energy for your employees.
Employment incentive put property in service that qualified for the investment credit. IT-212-ATT
Employment of persons employed persons with disabilities. IT-251
with disabilities
Excelsior jobs was issued a certificate of eligibility by Empire State Development (ESD) IT-607
under the Excelsior Jobs Program.
Farm donations to make qualified donations to an eligible food pantry. IT-649
food pantries
Farm workforce retain your current farm workforce. IT-647
retention credit IT-647-ATT
Farmers’ school tax are in the farming business and paid school taxes on agricultural property IT-217
in New York State.
Financial services have an unused credit from prior years. IT-605
industry EZ investment
and employment incentive
Financial services have an unused credit from prior years. IT-252
industry investment
and employment incentive
Green building
had expenses for a building that meets certain environmental and energy standards. DTF-630
Hire a veteran
hired and employed a qualified veteran on or after January 1, 2014. IT-643
Historic barn rehabilitation paid or incurred rehabilitation expenses to restore a historic barn in New York State. IT-212-ATT
Investment placed qualified property in service in New York State. IT-212
Life sciences research had qualified expenditures related to the life sciences field. IT-648
and development tax
Long-term care insurance paid premiums during the tax year for a long-term care insurance policy. IT-249
Low-income housing had construction or rehabilitation expenses for eligible rent-restricted housing. DTF-624
Manufacturer real is a qualified New York manufacturer that paid eligible real property taxes. IT-641
property taxes
Musical and theatrical had expenses for the production, promotion, performance, and transportation IT-642
production for live, dramatic, stage shows on national tour.
Credits for businesses (continued) Key: This credit may be refunded to you, even if you owe no tax.
Credit See Key

New York youth was issued a certificate of eligibility by New York State Department of Labor IT-635
jobs program tax under the New York Youth Jobs Program.
QETC capital held investments in a qualified emerging technology company (QETC). DTF-622
QETC employment is a QETC company that paid wages to full-time employees. DTF-621
QEZE real property taxes is a qualified empire zone enterprise (QEZE) that paid eligible real property taxes. IT-606
QEZE tax reduction is a QEZE that meets the employment requirements. IT-604
Rehabilitation of had qualified expenses related to the rehabilitation of a certified historic IT-238
historic properties structure located in New York State.
Security officer employed qualified security officers and received a certificate from the New York IT-631
training State Office of Homeland Security.
Special additional paid the special additional mortgage recording tax. IT-256
mortgage recording tax
START-UP NY is an approved START-UP NY business and paid excise tax on IT-640
telecommunication telecommunication services.
services excise tax
START-UP NY tax is an approved START-UP NY business operating in a tax-free NY area. IT-638
elimination
Taxicabs and livery have unused credit for upgrading a vehicle so that it is accessible to persons IT-239
service vehicles with disabilities. (For costs incurred before January 1, 2011.)
accessible to
persons with had costs associated with the purchase or upgrading of a vehicle that is accessible IT-236
disabilities to persons with disabilities. (For costs incurred on or after January 1, 2011.)
Temporary deferral deferred certain nonrefundable credits in 2010, 2011, or 2012. IT-501
nonrefundable payout
Unincorporated is a New York City business that filed Form NYC-202 or NYC-202S and paid UBT; or IT-219
business tax (UBT) was a partner in a New York City partnership that filed Form NYC-204 and paid UBT; or
(Part-year New York City) was a beneficiary of an estate or trust that filed Form NYC-202EIN and paid UBT.
Workers with was issued a certificate of eligibility by New York State Department of IT-644
disabilities Labor under the Workers with Disabilities Tax Credit Program.
Other forms you may have to file
Form IT-2 To report wages and New York State, New York City, or Yonkers tax withheld. For
Summary of W-2 Statements more information, see the instructions on Form IT-2.
Form IT-203-ATT To report any other New York State taxes you are subject to, or to claim credits other
Other Tax Credits and Taxes than those reported on Form IT‑203. For more information, see the instructions for
Attachment to Form IT-203 Form IT-203-ATT.
Form IT-201-V To make a payment by check or money order. For more information, see
Payment Voucher for Income Tax Returns Form IT-201-V.
Form IT-203-A To allocate business income or loss and net earnings from self-employment in and
Business Allocation Schedule out of the MCTD. For more information, see the instructions on Form IT-203-A.
Form IT-203-B To allocate wages to New York, report living quarters maintained in New York
Nonresident and Part-Year Resident Income State during any part of the tax year, and to compute your college tuition itemized
Allocation and College Tuition Itemized deduction.
Deduction Worksheet
Other forms you may have to file (continued)
Form IT-203-C To allow a spouse with no New York source income, in the case of married
Nonresident or Part-Year Resident nonresidents and part-year residents who are required to file a joint return, the
Spouse’s Certification option to not sign the joint return and to not be held liable for any tax, penalty, or
interest due.
Form IT-196 To claim the New York itemized deduction. For more information, see the
New York Resident, Nonresident, and instructions for Form IT-196.
Part-Year Resident Itemized Deductions
Form IT-203-F To allocate income to New York, includable in federal AGI, attributable to past
Multi-Year Allocation Form employment in New York, and to report stock option income.
Form IT-225 To report New York State addition and subtraction modifications to federal AGI other
New York State Modifications than those specifically listed on Form IT-203. For more information, see page 26
and the instructions for Form IT-225.
Form IT-230 To compute tax due if you used federal Form 4972 to compute your federal tax on a
Separate Tax on Lump-Sum Distributions lump-sum distribution from a qualified retirement plan. For more information, see the
instructions for Form IT-230.
Form IT-360.1 To compute the tax due if you changed your New York City or Yonkers resident
Change of City Resident Status status during the year. You must pay the New York City income tax or Yonkers
resident income tax surcharge for the part of the year that you lived in New York City
or Yonkers. For more information, see the instructions for Form IT-360.1.
Form IT-1099-R To report New York State, New York City, or Yonkers tax withheld from annuities,
Summary of Federal Form 1099-R pensions, retirement pay, or IRA payments. For more information, see the
Statements instructions on Form IT-1099-R.
Form IT-2105 To pay estimated tax for 2020 if you expect to owe at least $300 of New York State
Estimated Tax Payment Voucher or New York City or Yonkers income tax after deducting tax withheld and credits you
for Individuals are entitled to claim or owe any amount of MCTMT. For more information, see the
instructions for Form IT-2105.
Form Y-203 To compute the tax due if you were not a Yonkers resident for 2019 but you earned
Yonkers Nonresident Earnings Tax Return wages or had self-employment income from within Yonkers, and you have to file
a New York State income tax return. For more information, see the instructions for
Form Y-203.
Form IT-203-X To amend a previously filed New York State income tax return. For more information,
Amended Nonresident and see Amending your return on page 50 and the instructions for Form IT-203-X.
Part-Year Resident Income Tax Return
Form IT-2105.9 To compute the penalty if you did not pay enough New York State, New York City, or
Underpayment of Estimated Tax by Yonkers estimated tax or if you did not have enough tax withheld.
Individuals and Fiduciaries
Form IT-227 To make voluntary contributions. For more information, see the instructions for
New York State Voluntary Contributions Form IT-227.
14 2019 Instructions for Form IT-203 Step 1 Access our website at www.tax.ny.gov
Step 1 – Complete the taxpayer information section

Name and address New York State county of residence
Write the following in the spaces provided:
Part-year residents
• Name: First name, middle initial, and last name for you, and, if
Enter the county of the last residence where you lived in
you are filing a joint return, your spouse.
New York State. If you lived in New York City, use one of the
• Mailing address: PO box or street address, city, state, and following county names:
ZIP code where you wish to receive your mail (refund and
If you live in use county
correspondence).
Bronx Bronx
If you are required to file Form IT-203-C (see page 13), only enter Brooklyn Kings
the name of the spouse with New York source income. Manhattan New York
Queens Queens
Foreign addresses Staten Island Richmond
Enter the information in the following order: city, abbreviation for
the province or state, postal code (follow the country’s practice), Nonresidents
and country. Do not abbreviate the country name. Enter the abbreviation NR in the county space.
Taxpayer’s permanent home address School district name and code

If your mailing address is different from your permanent home
address (for instance, you use a PO box), enter your permanent Part-year residents
home address. Enter the correct code number and the name of your school
district. This is the district where you were a resident on
Part-year residents December 31, 2019, or the district where you were a resident
Your permanent home address is the address of the dwelling of New York before you moved out of the state. School districts
place in New York State that you occupied last in the tax year, and code numbers are on pages 51 through 54. If you do not
whether you or your spouse own or rent it. know the name of your school district, contact your nearest public
• If you moved into the state, enter your permanent home school.
address as of December 31, 2019. If you moved out of the You must enter your school district name and code number
state prior to December 31, 2019, enter as your permanent even if you were absent from the school district temporarily, if the
home address the address of the New York State residence school your children attended was not in your school district, or if
you occupied last in 2019. you had no children attending school. Incorrect district names
• If you use a paid preparer and you use the preparer’s address and code numbers may affect school aid.
as your mailing address, enter the address of your permanent
home in the space provided. Nonresidents
• If you are a permanent resident of a nursing home, enter the Enter the abbreviation NR in the school district name box. Leave
nursing home address. the code box blank.
• If you are in the armed forces and your permanent home was
in New York State when you entered the military, enter your Decedent information
New York permanent home address regardless of where you If the taxpayer whose name is listed first on the return died after
are stationed. December 31, 2018, and before you filed your return, enter the
• If you are married and maintain separate New York State date of death in the boxes labeled Taxpayer’s date of death,
residences and are filing separate New York State returns, in month, day, and last two digits of year order. If the taxpayer
enter as your permanent home address the address of your whose name is listed second died after December 31, 2018, and
own residence. before you filed your return, enter the date of death in the boxes
labeled Spouse’s date of death.
Nonresidents In addition, you must make the appropriate entry at item F if you
Enter the address of your residence outside New York State that qualify for an automatic 90-day extension of time to file your
you consider to be your domicile and your permanent place of return because your spouse died within 30 days before the due
abode if it is different from your mailing address. For definitions of date of your return (see page 16).
domicile and permanent place of abode, see page 47.
Also see Deceased taxpayers on page 48.
If you moved into New York State after December 31, 2019, enter
the address of the residence that you maintained during 2019
outside New York State that you considered to be your domicile
and your permanent place of abode.
Dates of birth and Social Security numbers

Enter your date(s) of birth and entire Social Security number(s)
in the same order as your names.
If you are required to file Form IT-203-C, include both your and
your spouse’s Social Security number.
Access our website at www.tax.ny.gov 2019 Instructions for Form IT-203 Step 2 15
Step 2 – Select your filing status and complete items B through I

Item A Item B
In nearly all cases you must use the same filing status that you If you itemized your deductions on your 2019 federal income
used on your federal return. If you did not have to file a federal tax return, mark an X in the Yes box. If you claimed the standard
return, use the filing status you would have used if you had filed. deduction on your federal return, mark an X in the No box.
The only exceptions to this rule apply to married individuals who
file a joint federal return. If you filed a joint federal return, see Item C
below. All others, go to item B. 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
If you filed a joint federal return and: mark the Yes box even if the other taxpayer did not claim you as
1) both spouses are nonresidents and both have New York a dependent. For example, if another taxpayer was entitled to
source income, or claim you as a dependent on his or her federal return, but chose
2) one spouse is a part‑year resident and the other is a not to so that you can claim the federal education credit, you
nonresident with New York source income, or must mark the Yes box.
3) both spouses are part‑year residents, Item D1
you must file a joint New York State return using filing status . If you marked Yes on federal Schedule B, then mark an X in the
Both spouses must sign the return and will generally be jointly Yes box.
and individually liable for the entire tax, penalty, or interest due.
This means that if one spouse does not pay the tax due, the Item D2 Yonkers part-year residents only:
other may have to.
If you received a check from the Tax Department for the property
If you meet one of the preceding three conditions but are unable tax relief credit, you must mark an X in the Yes box and enter the
to file a joint New York return because: total amount you received. This payment was generally mailed
1) the address or whereabouts of your spouse is unknown, you in the fall of 2019. Do not include the amount of any STAR credit
can demonstrate that reasonable efforts have been made to check you may have received. For more information, and to
locate your spouse, and good cause exists for the failure to determine your amount, see our website.
file a joint New York return, or Yonkers residents: Your part-year Yonkers resident tax
2) your spouse refuses to sign a joint New York return, could be overstated if you do not mark the appropriate box
reasonable efforts have been made to have your spouse sign in item D2 above.
a joint return, there exists objective evidence of alienation
from your spouse such as judicial order of protection, legal Item D3
separation under a decree of divorce or separate maintenance, Federal Public Law (P.L. 110-343) added section 457A to the
or living apart for the twelve months immediately preceding Internal Revenue Code (IRC) to address the taxation of certain
application to file a separate return or commencement of an nonqualified deferred compensation.
action for divorce or commencement of certain family court
proceedings, and good cause exists for the failure to file a joint If you were required to report any nonqualified deferred
New York return, compensation as required by IRC § 457A, on your 2019 federal
you may file a separate New York return using filing status . tax return, or if any such amounts flowed through to you from a
pass-through entity (for example, a partnership or S corporation),
If you filed a joint federal return and: mark an X in the Yes box; otherwise mark an X in the No box.
1) both spouses are nonresidents but only one has New York
source income, or Item E
2) one spouse is a part‑year resident and the other is a New York City part‑year residents only:
nonresident with no New York source income, Enter in the applicable box the number of months you and your
you must file a joint New York State return using filing status  spouse (if filing a joint return) lived in New York City during 2019.
and include in the Federal amount column the joint income as
reported on your federal income tax return. However, only the We need this information to verify your New York City school tax
spouse with New York source income (or the part‑year resident credit.
spouse) should sign Form IT‑203. That spouse must also All other taxpayers should leave the boxes at item E blank.
complete Form IT‑203‑C, Nonresident or Part-Year Resident
Spouse’s Certification (see Other forms you may have to file),
and submit it with your Form IT‑203. In this case, any refund or
Item F
notice of tax, penalty, or interest due will be issued only in the If you qualify for one or more of the special conditions below,
name of the spouse required to sign Form IT‑203. enter the specified 2‑character code(s).
If you filed a joint federal return and one spouse is a Code A6 Build America Bond (BAB) interest
New York State resident and the other is a nonresident Enter this code if you included BAB interest in your federal
or part-year resident, you are required to file separate New AGI. For additional information, see TSB-M-10(4)I, Treatment
York State returns. The resident must use Form IT-201. The of Interest Income from Build America Bonds, available on our
nonresident or part-year resident, if required to file a New York website.
State return, must use Form IT-203. However, if you both choose
to file a joint New York State return, use Form IT-201; both
spouses’ income will be taxed as full-year residents of New York (continued)
State.
Code C7 Combat zone Code C2 Request an installment payment

Enter this code if you qualify for an extension of time to file agreement
and pay your tax due under the combat zone or contingency Enter this code if you are unable to pay your tax due in full
operation relief provisions. See Publication 361, New York by April 15, 2020, and would like to request an installment
State Income Tax Information for Military Personnel and payment agreement (IPA). Once you receive a bill for the
Veterans. amount you owe, follow the payment instructions included on
the billing document.
Code D9 Death of spouse
You will continue to accrue penalties and interest (if
Enter this code if you qualify for an automatic 90-day applicable) on any unpaid balance of tax due for the
extension of time to file your return because your spouse died duration of your IPA.
within 30 days before the due date of your return.
Code M4 Veterans Benefits and Transition Act of
Code K2 Combat zone, killed in action (KIA) 2018 election
Enter this code if you are filing a return on behalf of a member
Enter this code if as a civilian spouse of a military servicemember
of the armed forces who died while serving in a combat zone.
you are making an election to use the same state of legal
See Publication 361 for information on filing a claim for tax
residence as the servicemember for state income tax purposes.
forgiveness.
For additional information, see TSB-M-19(3)I, Veterans Benefits
and Transition Act of 2018, available on our website.
Code E3 Out of the country
Enter this code if you qualify for an automatic two-month Item G
extension of time to file your federal return because you are
out of the country. For additional information, see When to New York State part-year residents
file / Important dates on the back cover. If you were a New York State resident for part of the year, enter
the date you moved and mark an X in the box that describes your
Code E4 Nonresident aliens situation on the last day of the tax year.
Enter this code if you are a U.S. nonresident alien for federal
income tax purposes and you qualify to file your federal Item H
income tax return on or before June 15, 2020. The filing
deadline for your New York return is also June 15, 2020. New York State nonresidents
Did you maintain living quarters in New York State?
Code E5 Extension of time to file beyond six If you or your spouse had living quarters available for your
months use in New York State during any part of 2019 (whether or not
Enter this code if: you personally used those living quarters for any part of the
year), mark an X in the Yes box and complete Schedule B on
1) You qualify for an extension of time to file beyond six Form IT‑203‑B.
months under section 157.3(b)(1) of the personal income
tax regulations because you are outside the United States These living quarters would include a house, apartment, co‑op
and Puerto Rico, or you intend to claim nonresident status or any other living quarters that are suitable for year-round use,
under section 605(b)(1)(A)(ii) of the Tax Law (548-day rule). maintained or paid for by you or your spouse, or any New
If you qualify under section 157.3(b)(1)(i) of the personal York State living quarters maintained for your primary use by
income tax regulations, submit a copy of the letter you sent another person, family member or employer.
to the IRS to request the additional time to file.
For an example of living quarters maintained for your primary
2) You received a federal extension to qualify for the federal use, see the instructions for Form IT‑203‑B, Schedule B.
foreign earned income exclusion and/or the foreign housing
exclusion or deduction. Submit a copy of the approved Note: If you marked the Yes box, and you spend 184 days or
federal Form 2350, Application for Extension of Time to File more (any part of a day is a day for this purpose) in New York
U.S. Income Tax Return. State, you may be considered a resident for New York State
income tax purposes. The determination of residency is based
Code M2 Military spouse exempt income on the facts and circumstances of your own situation. See the
Enter this code if you had exempt income under the federal definitions of Resident, Nonresident, and Part-year resident in
Military Spouses Residency Relief Act (Public Law 111-97). these instructions and the Nonresident Audit Guidelines available
For additional information, see TSB-M-10(1)I, Military Spouses on our website.
Residency Relief Act and TSB-M-19(3)I, Veterans Benefits In addition, if you marked the Yes box and the living quarters
and Transition Act of 2018, available on our website. were located in New York City or Yonkers, you may also be
considered a resident of New York City or Yonkers for income tax
Code 56 Losses from Ponzi-type fraudulent purposes.
investment arrangements
If you meet the definition of a resident of New York State, New
Enter this code if you had a Ponzi-type fraudulent investment York City, or Yonkers, you may not file Form IT-203. You must file
arrangement and are reporting a New York State theft Form IT-201, Resident Income Tax Return.
loss deduction (itemized deduction) using the federal safe
harbor rules. Also submit a copy of the statement made in If you are in the military and did not maintain a permanent place
accordance with federal Revenue Procedure 2009-20. of abode within the state, submit a statement to that effect with
your return (see Publication 361, New York State Income Tax
Failure to complete item G or item H, whichever applies, Information for Military Personnel and Veterans).
may result in a delay in the processing of your return.
Item I
Enter the required information for each dependent you claimed
on federal Form 1040. Also enter the required information for any
dependent for whom 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 daughter as a
dependent on your federal return but chose not to in order to
allow her to claim a federal education credit on her federal tax
return; you may still claim her as a dependent on your New York
State return.
If you have more than 6 dependents, submit a separate piece
of paper marked Form IT-203- item I continued, and enter the
required information for the additional dependents on that paper
(be sure to include your name and Social Security number at the
top of each sheet).
Note: If you are married filing a joint federal return but are
required to file separate returns for New York State (see page 8),
complete item I as if you had filed separate federal returns.
Step 3 – Enter your federal income and adjustments

Overview If you file a joint federal return but must file a separate return for
The purpose of lines 1 through 19 is to determine the portion of New York State, calculate the Federal amount column as if you
your federal AGI that is subject to New York State tax, before had filed a separate federal return.
certain adjustments. This portion includes any items of income
you received as a nonresident from New York State sources plus, New York State amount column
if you were a resident of New York State for part of the year, any Nonresidents
items you received from any source while you were a resident.
Enter all the income included in the Federal amount column that
you received from New York State sources.
Federal amount column
Enter the amount reported on your federal return for each item of Part-year residents
income or adjustment. (If you did not file a federal return, report Enter the total of (a) your New York State source income for
the amounts you would have reported as if you had filed a federal the part of the year you were a nonresident, and (b) the income
return.) included in the Federal amount column that you received
However, if you are subject to the special accrual rules, either from all sources earned while you were a New York State
as a full-year nonresident or a part-year resident, also include all resident. Complete the Part-year resident income allocation
items you would have to include as if you filed a federal return on worksheet below to determine your New York State source
the accrual basis. See Special accruals on page 48. income.
Part‑year resident income allocation worksheet

Federal income New York State New York State Totals
Adjusted gross income (all sources) nonresident period resident period
Married persons filing separate New York State Column A Column B Column C Column D Column E
returns should complete separate worksheets. Income from Income from Income from Income from (C + D)
federal return Column A for Column B from Column A for
nonresident period NYS sources resident period
1 Wages, salaries, tips, etc. ....................... 1
2 Taxable interest income........................... 2
3 Ordinary dividends................................... 3
4 Taxable refunds, credits or offsets of
state and local income taxes.................. 4
5 Alimony received...................................... 5
6 Business income or loss (from federal
Schedule C). ............................................ 6
7 Capital gain or loss.................................. 7
8 Other gains or losses (from federal Form 4797) 8
9 Taxable amount of IRA distributions......... 9
10 Taxable amount of pensions and annuities. 10
11 Rental real estate, royalties, partnerships,
S corporations, trusts, etc. (from federal
Schedule E) ............................................. 11
12 Rental real estate included in line 11
(federal amount). ...... 12
13 Farm income or loss (from federal Schedule F) 13
14 Unemployment compensation ................ 14
15 Taxable amount of Social Security benefits 15
16 Other income........................................... 16
17 Add lines 1 through 11 and 13 through 16.... 17
18 Total federal adjustments to income........ 18
19 Federal adjusted gross income
(subtract line 18 from line 17; see instructions below). 19
The combined total of Columns B and D should equal the total of Column A unless you have capital gains or losses. Add the amounts
in Column C and D for each line of the worksheet above and transfer the total to the corresponding line of Form IT‑203 in the New
York State amount column.
Instructions for Part-year resident income allocation worksheet
If you moved into or out of New York State during 2019, use Column D
the Part-year resident income allocation worksheet on page 18 Enter that portion of the Column A amount that you received
along with the specific line instructions for Form IT-203 beginning during your resident period. If you moved out of New York State,
below to determine your New York State source income for the include items you would have to report if you were filing a federal
entire tax year. return on the accrual basis for the period before you changed
Enter only whole dollar amounts (see page 6). your resident status.
Resident period is the period you were a New York State Transfer the amounts in Column A to the corresponding lines on
resident; nonresident period is the period you were a New York Form IT-203 in the Federal amount column.
State nonresident. Transfer the amounts in Column E to the corresponding lines on
Form IT-203 in the New York State amount column.
Column A
Enter the amounts you reported on your federal return. Include Example 1: You moved from Indiana to New York State on
items you would have to include if you were filing a federal return August 15, 2019. On your federal return, you report $35,000 in
on the accrual basis. total wages. Of this amount, you earned $12,000 while you were
a New York State resident. On line 1, you would enter $35,000
in Column A, $23,000 in Column B, $0 in Column C (you earned
Column B no income in New York State prior to the move), $12,000 in
Enter that portion of the Column A amount that you received Column D, and $12,000 in Column E.
during your nonresident period. If you moved into New York
State, include items you would have to report if you were filing Example 2: You moved from New York State to Georgia on
a federal return on the accrual basis for the period before you June 10, 2019. On June 1, 2019, your employer awarded you a
changed your resident status. guaranteed bonus of $2,000 that it paid to you on July 1, 2019.
You must enter the $2,000 bonus in Column D, line 1, since this
Column C is income accruable to your resident period.
Enter that portion of the Column B amount that you received Example 3: You moved from New Jersey to New York State
during your nonresident period from: on May 10, 2019. You own stock in the XYZ Corporation
• services you performed in New York State (for example, which, on May 1, 2019, declared a $1,000 dividend payable
wages, salaries, termination agreements, covenants not to on June 1, 2019. You also received $500 a month from rental
compete, stock options, and stock appreciation rights); property located in New York which you sold on April 30, 2019.
• property located in New York State; and You must report the $1,000 dividend income in Column B on
line 3, since this is income accruable to the nonresident period.
• businesses, trades, professions, or occupations conducted in You would report the rental income in Column B and in Column C
New York State. on line 11, since you derived this income from New York State
If you earned salary or wages both inside and outside of New sources during your nonresident period.
York State, you must complete Schedule A on Form IT-203-B to
determine the amount that is allocable to New York State. Enter
that amount in Column C. See the instructions for Form IT-203-B
for more information.
See Form IT-203-F, Multi-Year Allocation Form, if you received
income from a termination agreement, covenant not to compete,
stock option, restricted stock, or stock appreciation right.
Line instructions for Form IT-203

Line 1 – Wages, salaries, tips, etc. New York State amount column
Enter that part of the federal amount that you received as a
Federal amount column nonresident from a business, trade, profession, or occupation
Enter the total of all wages, salaries, fees, commissions, carried on in New York State. If the business is carried on both in
bonuses, tips, fringe benefits, etc., you reported on your 2019 and out of New York State, see the instructions for line 6.
federal return. Generally, the amount you enter should be shown
in box 1 of your federal Form(s) W-2, Wage and Tax Statement. Part-year residents
However, you must include all of these items even if your Also add that part of the federal amount that you earned while
employer did not report them on a wage and tax statement or you were a resident.
other income statement.
New York State amount column Line 3 – Ordinary dividends

Enter that part of the federal amount that represents services Federal amount column
performed in New York State as a nonresident. This amount Enter the amount you reported on your federal return.
cannot exceed the amount entered in the Federal amount
column. New York State amount column
Enter that part of the federal amount that you received as a
Part-year residents
nonresident from a business, trade, profession, or occupation
Also add that part of the federal amount that you earned while a carried on in New York State. If the business is carried on both in
resident. and out of New York State, see the instructions for line 6.
Allocation of nonresident income earned partially in Part-year residents
New York State Also add that part of the federal amount that you earned while
If you earned your salary or wages both inside and outside of you were a resident.
New York State, you must determine the amount that is allocable
to New York State. This is not necessarily the amount shown in Line 4 – Taxable refunds, credits, or offsets of
the State wages, tips, etc. box on your Form(s) W-2. To correctly
determine your income earned in New York State, use one of the
state and local income taxes
following methods: Federal amount column
– To allocate income that does not depend directly on the Enter the amount you included as income on your federal return.
volume of business transacted (for example, wages), Also enter this amount on line 24, Federal amount column.
complete Schedule A, Allocation of wage and salary income
to New York State, on Form IT-203-B to determine the amount New York State amount column
earned in New York State. See page 43. Also see the caution Enter that part of the federal amount that was derived from or
below. connected with New York State sources as a nonresident. Also
– To allocate income from a termination agreement, covenant enter this amount on line 24, New York State amount column.
not to compete, stock option, restricted stock, or stock
appreciation right, complete Form IT-203-F to determine the Part-year residents
amount to allocate to New York State. Also add that part of the federal amount that you received while
– To allocate income that depends entirely on the volume of you were a resident. Include this amount on line 24, New York
business transacted, as in the case of a salesperson working State amount column.
on commission, divide your volume of business transacted in
the state by your total volume of business transacted both in Line 5 – Alimony received
and out of New York State. (The location where the services
or sales activities were actually performed determines where Federal amount column
business is transacted.) Multiply your total income subject to Enter the amount you reported on your federal return.
allocation by this percentage. This is the amount allocated to
New York State. Submit a schedule with your return showing New York State amount column
how you computed this allocation. Do not enter alimony you received as a nonresident.
If you allocate your personal service income differently, submit a
separate schedule showing complete details. Part-year residents
Enter that part of the federal amount that you received while you
Failure to complete Schedule A of Form IT-203-B (and were a resident.
Form IT-203-F, if applicable) and submit it with your
return will delay the processing of your return and could
result in penalties and interest being charged. Line 6 – Business income or loss
Line 2 – Taxable interest income Enter the amount you reported on your federal return and submit
Federal amount column a copy of your federal Schedule C.
Enter the amount you reported on your federal return.
New York State amount column Capital gains and losses from New York State sources
Enter that part of the federal amount that you received as a (New York State amount column) include:
nonresident from a business, trade, or profession you carried on • capital gains or losses derived from real or tangible personal
in New York State. property located within New York State, whether or not
connected with a trade or business (including all or a portion of
Part-year residents the gain or loss from the sale or exchange of an interest in an
Also add that part of the federal amount that you received while entity if the entity owns real property in New York State or owns
you were a resident. shares of stock in a cooperative housing corporation where the
cooperative units relating to the shares are located in New York
Business carried on in New York State State, provided that the sum of the fair market values of such
real property, cooperative shares, and related cooperative units
Your business, trade, profession, or occupation (not including
equals or exceeds 50% of the fair market value of the assets
personal service as an employee) is carried on in New York State
the entity has owned for at least two years as of the date of the
if you have, maintain, operate or occupy desk space, an office, a
sale or exchange; for additional information, see TSB-M-09(5)I,
shop, a store, a warehouse, a factory, an agency or other place
Amendment to the Definition of New York Source Income of a
in New York State where you regularly carry on your affairs, or
Nonresident Individual and Part Z of Chapter 59 of the Laws of
transact your business, with a fair measure of permanency and
2017);
continuity. This definition is not exclusive.
• any gain from the sale, transfer, or other disposition of shares
Business carried on both in and out of New York State of stock in a cooperative housing corporation in connection
with the grant or transfer of a proprietary leasehold with respect
If you carry on your business, trade, or profession both in and out
to real property located in New York State, whether or not
of New York State, and you maintain accounts clearly reflecting
connected with a trade or business;
income from the New York operations, enter the net profit or loss
from business carried on in New York State. • capital gains from stock options, if you performed services
in New York State for the grantor during the period options
If the business’s books do not clearly reflect income from New were granted, and the compensation (difference between the
York operations, you must allocate the income according to a option price and the fair market value of the stock at the time
prescribed formula or an approved alternative method. Complete the option was exercised) was not previously reported (see
Form IT-203-A, Business Allocation Schedule, and submit it with Form IT-203-F);
Form IT-203. If you submit an alternative method for allocation,
• capital gains or losses from stocks, bonds and other intangible
submit all information about your own method of allocation, along
personal property used in or connected with a business, trade,
with Form IT-203-A (see the instructions for Form IT-203-A).
profession, or occupation carried on in New York State; and
Passive activity loss • any capital gain or loss derived from New York sources you
received as a member of a partnership, a beneficiary of an
Complete and submit Form IT-182, Passive Activity Loss
estate or trust, or a shareholder of a New York S corporation
Limitations for Nonresidents and Part-Year Residents, to report
(the partnership, S corporation, or estate or trust should
any passive activity losses from New York sources.
provide this information to you).
New York City businesses If any capital gains or losses are from business property (other
If you are self-employed and carry on a business, trade, or than real property) of a business carried on both in and out of
profession in New York City, you may have to file New York New York State, apply the business allocation percentage (from
City’s Form NYC-202, Unincorporated Business Tax Return Form IT-203-A) or an approved alternative method to determine
for Individuals and Single-Member LLCs, or Form NYC-202S, the New York capital gain or loss. Gains and losses from the sale
Unincorporated Business Tax Return for Individuals. See How or disposition of real property are not subject to allocation. In all
to get New York City forms on page 6. New York State does cases, use the federal tax basis of property in computing capital
not administer the New York City unincorporated business tax. gains or losses.
You must file your Form NYC-202 or NYC-202S at the address
specified on that form; do not submit it with your state return. Part-year residents
Also add that part of the federal amount that you realized while
Line 7 – Capital gain or loss you were a resident.
Federal amount column Line 8 – Other gains or losses

Enter the amount you reported on your federal return. Submit a
copy of federal Schedule D, if required for federal purposes, and Federal amount column
any related schedules. If the copy of federal Schedule D contains Enter the amount you reported on your federal return and submit
gains or losses from the sale of real property, please note on the a copy of federal Form 4797.
schedule the state(s) where the property is located.
New York State amount column
New York State amount column Enter your New York gain or loss from the sale or exchange of
Enter your New York capital gain or loss as a nonresident. noncapital assets as a nonresident. To compute this amount, use
To compute this amount, use a copy of federal Schedule D the federal provisions for computing gains or losses from the sale
(Form 1040) as a worksheet, and the federal provisions for or exchange of noncapital assets only for transactions that were
computing capital gains and losses only for transactions that from New York sources.
were from New York sources. If you have a net capital loss for
New York State purposes the loss is limited to $3,000 ($1,500 Noncapital transactions from New York sources (New York State
if you are married and filing separately) on your New York State amount column) are:
return. You must treat any balance of a loss in excess of the • noncapital transactions included in your federal return
amount claimed on your 2019 return as a carryover loss on relating to property used in connection with a business, trade,
returns for later years. profession, or occupation carried on in New York State, and
• your share of any noncapital gain or loss you received as a retirement system (including distributions from the TIAA-CREF
member of a partnership, a beneficiary of an estate or trust, or Optional Retirement Program) or the United States, its territories
a shareholder of a New York S corporation (the partnership, or possessions, political subdivisions of these territories
S corporation, or estate or trust should provide this information or possessions, the District of Columbia or any agency or
to you). instrumentality of any of the above (including the military), also
include this amount on line 25. See the instructions for line 25.
If the business’s books do not clearly reflect the New York
gain or loss, you must allocate the gain or loss according to a Pension and annuity income exclusion
prescribed formula or an approved alternative method. Complete
Form IT-203-A, Business Allocation Schedule, and submit it with If you entered an amount on line 10, either column, see the
Form IT-203. If you submit an alternative method for allocation, instructions for line 28 to see if you qualify for the pension and
submit all information about your own method of allocation, along annuity income exclusion.
with Form IT-203-A (see the instructions for Form IT-203-A).
Line 11 – Rental real estate, royalties, partnerships,
Part-year residents S corporations, trusts, etc.
Also add that part of the federal amount that you realized while Federal amount column
you were a resident.
Enter the amount you reported on your federal return and submit
a copy of federal Schedule E.
Line 9 – Taxable amount of IRA distributions
Federal amount column New York State amount column
Enter the amount you reported on your federal return. Enter that part of the federal amount you received as
a nonresident that was derived from or connected with
New York State amount column New York State sources. See the instructions below relating to
specific types of income.
Do not enter any part of the federal amount you received as a
nonresident. • Rent and royalty income from personal property – Include
rents and royalties from (1) tangible personal property not used
Part-year residents in a business, if the property is located in New York State;
and (2) tangible and intangible personal property used in or
Enter that part of the federal amount that you received while you
connected with a business, trade, profession or occupation
were a resident.
you carried on in New York State. If you carry on a business
See the instructions for line 28 to see if you qualify for the both in and out of New York State, determine your income from
pension and annuity income exclusion. New York State sources by applying the business allocation
percentage (from Form IT-203-A) or an alternate allocation
Line 10 – Taxable amount of pensions and method. Include also your share of any rental or royalty income
you received as a member of a partnership or as a beneficiary
annuities of an estate or trust (this information should be provided to you
Federal amount column by your partnership or the estate or trust).
Enter the taxable amount you reported on your federal return. • Rent from real property – Include rents and royalties from
real property located in New York State, whether or not used
New York State amount column in connection with a business. Also include your share of
Certain pension income received while a nonresident is not any rental or royalty income you received as a member of
taxable to New York State and should not be included in the a partnership or as a beneficiary of an estate or trust (this
New York State amount column. information should be provided to you by your partnership or
the estate or trust).
• U.S. Code, Title 4, section 114, prohibits states from taxing
nonresidents on income they receive from (a) pension plans • Partnership income – Include your distributive share of
recognized as qualified under the IRC and (b) certain deferred partnership income as reported on your Form IT-204-IP,
compensation plans that are nonqualified retirement plans but New York Partner’s Schedule K-1. Include only those items
which meet additional requirements. of partnership income that you are not required to include
elsewhere in the New York State amount column. For example,
• A pension or other retirement benefit that is not exempt under your share of a partnership’s New York capital gain is included
Title 4 of the U.S. Code, is exempt if it meets the New York on line 7. (See Special rule for part-year residents on page 23.)
definition of an annuity.
• S corporation income – Include your pro rata share of New
See Publication 36, General Information for Senior Citizens and York S corporation income, gain, loss and deduction (this
Retired Persons. information should be provided to you by the S corporation).
Include only those items of S corporation income that you
If your pension and annuity income is not exempt from New York are not required to include elsewhere in the New York State
tax and is based on services performed inside and outside amount column. For example, your share of S corporation
New York State, enter the amount you received as a nonresident capital gains is included on line 7. If the corporation carried
to the extent that the services were performed in New York State. on business both in and out of New York State, use the
corporation’s business apportionment factor determined under
Part-year residents Article 9-A, to compute the amount of your income or loss
Enter that part of the Federal amount column that represents the derived from or connected with New York State sources. For
taxable amount you received while you were a New York State additional information visit our website. (See Special rule for
resident. part-year residents on page 23.)
Government pensions
If the amount on line 10, either column, represents a pension
or other benefit paid by the New York State or a municipal (continued)
• Estate and trust income – Include your share of estate or Note: If you are a partner, shareholder, or beneficiary of more
trust income from New York State sources (this information than one entity, apply either method (direct accounting method or
should be provided to you by the fiduciary). Include only those proration method) separately to each entity. You are not required
items of estate or trust income that you are not required to to use the same method for all entities.
include elsewhere in the New York State amount column. For
example, your share of the estate’s or trust’s capital gains is Direct accounting method – The direct accounting method
included on line 7. (See Special rule for part-year residents requires you to determine the actual amount of your share
below.) of income attributable to the period you were a resident and
nonresident during the partnership’s, S corporation’s, or estate’s
• Passive activity loss – Complete and submit Form IT-182, or trust’s tax year ending within your tax year. If you elect to use
Passive Activity Loss Limitations for Nonresidents and the direct accounting method, you must use the partnership’s,
Part-Year Residents, to report your passive activity losses from S corporation’s, or estate’s or trust’s method of accounting for
New York sources. Your passive activity loss as a nonresident federal income tax purposes to determine the amount attributable
must be recomputed to determine the amounts that would to each period. In addition, you must use the method for all items
be allowed if your federal AGI took into account only items of of income, gain, loss and deduction that are included in your
income, gain, loss, or deduction derived from or connected with distributive share of partnership income, your pro rata share of
New York sources. S corporation income, or your share of estate or trust income.
Part-year residents Proration method – Allocate the items of income based on the
Also add that part of the federal amount that you received number of days you were a resident and the number of days you
while you were a resident. Any passive activity loss must be were a nonresident during the partnership’s, S corporation’s, or
recomputed as if you filed separate federal returns for your estate’s or trust’s tax year which ends during your tax year. The
resident and nonresident periods. portion attributable to your nonresident period is limited to the
percentage of income derived from or connected with New York
Special rule – Part-year residents must determine, and include State sources. (Obtain this percentage from your partnership,
in the New York State amount column, the portion of their share S corporation, or estate or trust.) The following formula illustrates
of income from a partnership, S corporation, or estate or trust the computation:
using either of two methods of allocation: the direct accounting
method or the proration method.
Step 1 Step 2 Step 3
Number of days you Number of days you were

were a resident during a nonresident during Entity’s New York
Share of entity’s tax year ending Share of entity’s tax year ending allocation percentage New York
income for during your tax year income for during your tax year (or, if estate or trust, State
federal tax × Number of days in
+ federal tax × Number of days in
× portion derived from
= amount
purposes entity’s tax year purposes entity’s tax year New York sources)
Example 1: Sam Smith was a partner in partnership Q during Example 2: Tim Jones was a partner in partnership R during
2019. Partnership Q’s tax year ends on December 31, 2019. 2019. Partnership R’s tax year began on November 1, 2018, and
Partnership Q carried on business both within and outside ended on October 31, 2019. Partnership R carried on business
New York State and has determined that the partnership’s both within and outside New York State and has determined the
New York allocation percentage is 65%. For tax year 2019, partnership’s New York allocation percentage is 60%. For tax
the distributive share of income from partnership Q included in year 2019, the distributive share of income from partnership R
Sam’s Federal amount column on Form IT-203 was $40,000. included in Tim’s Federal amount column on Form IT-203
Sam changed residence from New York State to New Jersey on was $65,000. Tim changed residence from New York State to
September 30, 2019. Using Steps 1 through 3, the amount of Vermont on May 31, 2019. Using steps 1 through 3, the amount
partnership income that Sam Smith must include in New York of partnership income that Tim Jones must include in New York
source income (the New York State amount column) on his 2019 source income (the New York State amount column) on his 2019
Form IT-203, is computed as follows: Form IT-203, is computed as follows:
Step 1 (resident period) Step 1 (resident period)
$40,000 × 273 (number of days from 1/1/2019 through $65,000 × 212 (number of days from 11/1/2018 through
9/30/2019) ÷ 365 = $29,917.81 5/31/2019) ÷ 365 = $37,753.42
Step 2 (nonresident period) Step 2 (nonresident period)
$40,000 × 92 (number of days from 10/1/2019 through $65,000 × 153 (number of days from 6/1/2019 through
12/31/2019) ÷ 365 = $10,082.19 × .65 = $6,553.42 10/31/2019) ÷ 365 = $27,246.58 × .60 = $16,347.95
Step 3 Step 3
Total amount to include in New York State amount Total amount to include in New York State amount
column = $36,471 column = $54,101
Line 13 – Farm income or loss Part-year residents

Also add that part of the federal amount that you received while
Federal amount column you were a New York State resident.
Enter the amount you reported on your federal return. Submit a
copy of your federal Schedule F. Special rules
1) New York State lottery winnings
• Nonresidents
Enter that part of the federal amount that represents income or
loss from farming carried on in New York State as a nonresident. Include prizes (not proceeds) won in the New York State
Lottery if the total proceeds of the prize exceed $5,000.
Reporting farm income is similar to reporting business income. Proceeds means the total amount of the prize (not the
See the instructions for reporting business income on line 6, installment amount, if the prize is payable in installments),
including the instructions for reporting when business is carried less the cost to purchase just the winning ticket. If a group
on both in and out of New York State. wins a prize, use the total prize (not each group member’s
share) to determine if the proceeds exceed $5,000.
Part-year residents • Part-year residents
Also add that part of the federal amount that you realized while Also add that part of the federal amount that you received
you were a resident. while you were a resident.
In the case of a lottery prize you elected to receive on the
Line 14 – Unemployment compensation installment basis, see Special accruals on page 48.
Federal amount column For additional information, see Publication 140-W, FAQs: New
Enter the amount reported on your federal return. York State Lottery Winners, What are my Tax Responsibilities
for New York State?
New York State amount column 2) Net operating loss (NOL)
Enter that part of the federal amount that represents taxable For New York State income tax purposes, your NOL deduction
unemployment compensation received as a nonresident resulting is limited to the lesser of your NOL deduction derived from
from employment in New York State. If the unemployment New York sources (recomputed using federal rules) or your
compensation received from New York State sources is based federal AGI from the New York State amount column (but not
on wage or salary income earned partly in and partly out of less than zero) computed without the NOL deduction. Also
New York State, determine the amount allocable to New York see page 49 and addition modification number A-215 in the
State in the same manner as the wage and salary income on instructions for Form IT-225.
which it is based. If you are carrying forward an NOL derived from New York
sources (without a corresponding federal NOL), enter the
Part-year residents amount of the loss in the New York State amount column with
Also add that part of the federal amount that you received while a minus sign. Submit a statement explaining the loss.
you were a resident.
Part-year residents
Line 15 – Taxable amount of Social Security Also add that part of the federal amount, if any, that you
incurred while you were a resident.
benefits
Federal amount column Line 18 – Total federal adjustments to income
Enter the amount of taxable Social Security (and Tier 1 railroad
retirement benefits) you reported on your federal return. Also
enter this amount on line 26. Enter the total adjustments to income you reported on your
federal return. Write each adjustment and its amount in the
New York State amount column Identify area on line 18. If you need more room, submit a list
showing each adjustment and its amount.
Do not enter any amount you received as a nonresident.
If you did not have to file a federal return, claim the same
Part-year residents adjustments to income that you would have claimed for federal
Enter that part of the federal amount that represents any taxable income tax purposes.
amount of Social Security (and Tier 1 railroad retirement benefits)
you received while you were a New York State resident. Also New York State amount column
enter this amount on line 26. Enter that part of the federal amount that represents adjustments
related to income you received as a nonresident that was derived
Line 16 – Other income from or connected with New York State sources.
Federal amount column Part-year residents

Enter the total other income you reported on your federal return. Also add that part of the federal adjustment deductible while you
Write each type of income and its amount in the Identify area on were a New York State resident.
line 16. If you need more room, submit a list with your New York
return showing each type of income and its amount.

Enter that part of the federal amount you received as
a nonresident that was derived from or connected with
New York State sources.
Special rules return. However, this amount will not be the same if you are
1) Alimony paid subject to the special accruals, either as a full-year nonresident
You must use the following formula to compute the amount of or part-year resident.
the federal deduction allowed in the New York State amount Do not leave line 19 blank.
column for alimony paid:
NYS amount
Federal New York
column, line 17
× alimony = alimony
Federal amount deduction deduction *
column, line 17
The New York alimony deduction included on line 18 cannot
exceed the alimony deduction you claimed on your federal
return.
* If this amount is a negative number, your New York alimony

deduction is zero.
Note: If you made any alimony or separate maintenance
payments under an alimony or separation instrument (as defined
in IRC § 71 as it was in effect immediately prior to the enactment
of Public Law 115-97) that was executed after December 31,
2018, report such payments using form IT-225, New York State
Modifications. This also applies to any divorce or separation
instrument executed on or before December 31, 2018, and
modified after December 31, 2018, if the modification to the
instrument expressly provides that the addition and subtraction
modifications contained in Tax Law § 612(w) apply. See the
instructions for Form IT-225 for more information.
2) Moving expenses for members of the armed forces
Enter the amount you reported on your federal return.
Include moving expenses that you incurred as a nonresident
only if you moved to a new home in New York because
military orders call for a permanent change of station. Do
not include moving expenses you incurred if your permanent
station is outside New York State.
Part-year residents
Also add that part of the federal amount that you paid or
incurred during your resident period.
Other adjustments to income

Allocate to New York State any other adjustment to income
that relates to wage or salary income earned partly in
New York State, or to income from a business carried on both
in and out of New York State, on the same basis as the income
to which it relates. Some of these adjustments include IRA
deduction, one-half of self-employment tax, and self-employed
SEP, SIMPLE, and qualified plans.
Example: You are allowed an adjustment of $800 on your
federal return for payments by a self-employed person to a
retirement plan, and these payments were made in connection
with a business you operated both in and out of New York State.
If, in determining your business income from New York State
sources, you compute your business allocation percentage on
Form IT-203-A to be 75% (see the instructions for line 6), then
75% of this adjustment, or $600, should be included in the New
York State amount column on line 18.
Line 19 – Federal adjusted gross income

Subtract line 18 from line 17 in each column and enter the
results on line 19. Generally, the Federal amount column will be
the same as the adjusted gross income reported on your federal
Step 44 –– Calculate
Step Calculate your
your New
New York
York additions
additions and
and subtractions
subtractions
Overview nonresident beneficiary’s share of the fiduciary adjustment that

The computation of your New York State income tax is based relates to income, loss, or deduction derived from or connected
on your New York AGI, which is your federal AGI modified by with New York State sources. Submit a schedule showing how
certain New York adjustments (New York additions and New York the fiduciary adjustment was computed. If the adjustment is a
subtractions). net addition, complete Form IT-225 and enter the amount and
addition modification number EA-901 on line 5 of Form IT-225.
New York State taxes certain items of income not taxed by If the adjustment is a net subtraction, complete Form IT-225 and
the federal government (New York additions). Similarly, New enter the amount and subtraction modification number ES-901 on
York State does not tax certain items of income taxed by the line 14 of Form IT-225. Complete Form IT-225 and transfer the
federal government (New York subtractions). See below and amounts to Form IT-203.
Form IT-225, New York State Modifications, and its instructions.
If you filed federal Form 4970, Tax on Accumulation Distribution
of Trusts, the income you reported on line 1 of Form 4970 is not
Nonresidents included on line 11 of Form IT‑203 because the IRC considers
These New York State additions or subtractions must be the distribution part of federal gross income. You must therefore
added or subtracted from your federal AGI in the Federal include on line 5 of your Form IT-225 the amount of income you
amount column and, to the extent they relate to income, loss, reported on Form 4970, line 1, less any interest income on
or deduction derived from or connected with New York State state and local bonds and obligations of New York State and
sources, they must be added or subtracted in the New York State its local governments (that was included on Form 4970, line 5).
amount column. See addition modification number A-114 in the instructions for
New York additions and subtractions that relate to intangible Form IT-225.
items of income, such as interest or ordinary dividends, are only
required to the extent the property that generates the income is New York additions
employed in a business, trade, profession, or occupation carried
on in New York State. Line 20 – Interest income on state and local
bonds and obligations
Part-year residents Do you have interest income from state and local bonds and
If you were a part‑year resident, include the portion of any of the obligations from states other than New York State or its local
additions and subtractions that relate to your New York State governments? If No, go to line 21. If Yes, see below.
resident period in the New York State amount column. Also,
for the period you were a nonresident, include in the New York Federal amount column
State amount column the portion of any of the additions and If Yes, enter any such interest income that you received or that
subtractions to the extent they are related to a business, trade, was credited to you during 2019, that was not included in your
profession, or occupation carried on in New York State or are federal AGI. This includes interest income on state and local
from real or tangible personal property located in New York State. bonds, interest and dividend income from tax‑exempt bond
mutual funds, and tax‑exempt money market funds that invest in
Partners and S corporation shareholders obligations of states other than New York.
If you have income from a partnership or S corporation, include
If you purchased a bond between interest dates, include the
any New York adjustments that apply to that income. This
amount of interest you received during the year, less the seller’s
information should be provided by the entity. For important
accrued interest (the amount accrued from the interest date
information regarding these modifications, see the instructions for
preceding your purchase to the date you purchased the bond).
Form IT-225.
If you sold a bond between interest dates, include the amount of
If you have either of the addition or subtraction modifications interest you received during the year plus the accrued interest
in the chart below relating to your partnership or S corporation amount (the amount accrued from the interest date preceding
income, include the amount on the applicable line of Form IT-203. the date you sold the bond to the date you sold the bond). You
should have received this information when you purchased or
Modification Description Line sold the bond.
code number
EA-113 Interest income on state and local 20 New York State amount column
bonds and obligations Do not make this addition for any period you were a nonresident
unless the addition is attributable to a business, trade, profession,
ES-125 Interest income on U.S. government 27 or occupation carried on in New York State.
bonds
If you were a part‑year resident, you must also add the part of
For all other additions and subtractions relating to your the federal amount that you received or that was credited to you
partnership and S corporation income, complete Form IT-225. for the period you were a resident.
For purposes of this addition, bond premium amortization is
Beneficiaries (estates and trusts) not allowed as a direct offset to interest income, but rather
If you have income from an estate or trust, any New York must be reported as a subtraction modification on Form IT-225 (if
adjustments that apply to that income, as well as any additions to the bond premium is attributable to a trade or business) or as an
or subtractions from federal itemized deductions, will be shown in itemized deduction additional adjustment on Form IT-196, line 44
your share of a single fiduciary adjustment. You, as a nonresident (if the bond premium is not attributable to a trade or business,
beneficiary, must include in the Federal amount column your but only if you itemize).
share of the total fiduciary adjustment. Include in the
New York State amount column only that portion of the
Line 21 – Public employee 414(h) retirement • The United States, its territories, possessions (or political
contributions subdivisions thereof), or any agency or instrumentality
of the United States (including the military), or the
Are you a public employee of NYS or its local governments? If District of Columbia.
No, go to line 22.
Also include distributions received from a New York State or
If Yes, enter in both the Federal amount column and the New local pension plan or from a federal government pension plan
York State amount column the amount of 414(h) retirement as a nonemployee spouse in accordance with a court-issued
contributions, if any, shown on your wage and tax statement(s), qualified domestic relations order (QDRO) that meets the criteria
federal Form W-2, if you are: of IRC section 414(p)(1)(A) or in accordance with a domestic
• a member of the NYS and Local Retirement Systems, which relations order (DRO) issued by a New York court. For additional
includes the NYS Employees’ Retirement System and the NYS information, see Publication 36.
Police and Fire Retirement System; or
You may not subtract (1) pension payments or return of
• a member of the NYS Teachers’ Retirement System; or contributions that were attributable to your employment by an
• an employee of the State or City University of New York who employer other than a New York public employer, such as a
belongs to the Optional Retirement Program; or private university, and any portion attributable to contributions
• a member of the NYC Employees’ Retirement System, you made to a supplemental annuity plan which was funded
the NYC Teachers’ Retirement System, the NYC Board of through a salary reduction program; or (2) periodic distributions
Education Retirement System, the NYC Police Pension Fund from government (IRC section 457) deferred compensation
or the NYC Fire Department Pension Fund; or plans. However, these payments and distributions may qualify
for the pension and annuity income exclusion described in the
• a member of the Manhattan and Bronx Surface Transit
instructions for line 28 below.
Operating Authority (MABSTOA) Pension Plan.
Do not enter contributions to a section 401(k) deferred Line 27 – Interest income on U.S. government
arrangement, section 403(b) annuity or section 457 deferred bonds
compensation plan.
Did you include interest income from U.S. government bonds or
other U.S. government obligations on lines 2, 6, or 11? If No, go
Line 22 – Other additions to line 28.
Use this line to report other additions that are not specifically
listed on Form IT-203. If Yes, enter in the Federal amount column and, if applicable, the
New York State amount column the amount of interest income
Enter on line 22, Federal amount column, the amount from earned from bonds or other obligations of the U.S. government.
Form IT-225, line 9. Enter on line 22, New York State amount
column, the sum of the entries from Form IT-225, lines 1 and 5, Dividends you received from a regulated investment company
column B. Submit Form IT-225 with your return. (mutual fund) that invests in obligations of the U.S. government
and meet the 50% asset requirement each quarter qualify for this
subtraction. The portion of such dividends that may be subtracted
New York subtractions is based upon the portion of taxable income received by the
Line 25 – Pensions of New York State and local mutual fund that is derived from federal obligations.
governments and the federal government Contact the mutual fund for further information on meeting the
Did you receive a pension or other distribution from a NYS or 50% asset requirement and computing your allowable subtraction
local government pension plan or federal government pension (if any).
plan? If No, go to line 26. If you include an amount on line 27 from more than one line on
If Yes, and the pension or distribution amount was included in Form IT-203, submit a schedule showing the breakdown from
your federal AGI, enter in both the Federal amount column and each line.
New York State amount column the amount included in line 10 Do not list the same interest more than once on lines 27 and 29;
that represents any pension you received, or distributions see the instructions for Form IT-225, subtraction modification
made to you from a pension plan which represents a return numbers S-121 and S-123.
of contributions in a year prior to retirement, as an officer,
employee, or beneficiary of an officer or employee of:
Line 28 – Pension and annuity income exclusion
• NYS, including State and City University of New York and NYS
Did you enter an amount on line 9 or 10 that was not from a NYS
Education Department employees who belong to the Optional
or local government pension plan or federal government pension
Retirement Program.
plan? If No, go to line 29.
Optional Retirement Program members may only subtract
that portion attributable to employment with the State or City Federal amount column
University of New York or the NYS Education Department.
If Yes, and you were 59½ before January 1, 2019, enter the
• Certain public authorities, including: qualifying pension and annuity income included in your 2019
– Metropolitan Transit Authority (MTA) Police 20‑Year federal AGI, but not more than $20,000. If you became 59½
Retirement Program; during 2019, enter only the amount received after you became
– Manhattan and Bronx Surface Transit Operating Authority 59½, but not more than $20,000. If you received pension and
(MABSTOA); and annuity income and are married, or received pension and annuity
– Long Island Railroad Company. income as a beneficiary, see below.
• Local governments within the state (for more details see $20,000 limit
Publication 36, General Information for Senior Citizens and
You may not take a pension and annuity income exclusion that
Retired Persons ).
exceeds $20,000, regardless of the source(s) of the income.
Qualifying pension and annuity income includes: among the beneficiaries. Each beneficiary’s share of the $20,000
• periodic payments for services you performed as an employee exclusion is determined by multiplying $20,000 by a fraction,
before you retired; whose numerator is the value of the pensions and annuities
inherited by the beneficiary, and whose denominator is the total
• periodic and lump-sum payments from an IRA, but not
value inherited by all beneficiaries.
payments derived from contributions made after you retired;
• periodic distributions from government (IRC section 457) Example: A taxpayer received pension and annuity income
deferred compensation plans; totaling $6,000 as a beneficiary of a decedent who was 59½
before January 1, 2019. The decedent’s total pension and
• periodic distributions from an annuity contract (IRC
annuity income was $24,000, shared equally among four
section 403(b)) purchased by an employer for an employee
beneficiaries. Each beneficiary is entitled to one‑quarter of the
and the employer is a corporation, community chest, fund,
decedent’s pension exclusion, or $5,000 ($20,000 divided by 4).
foundation, or public school;
The taxpayer also received a qualifying pension and annuity
• periodic payments from an HR-10 (Keogh) plan, but not payment of $14,000 in 2019. The taxpayer is entitled to claim
payments derived from contributions made after you retired; a pension and annuity income exclusion of $19,000 ($14,000
• lump-sum payments from an HR-10 (Keogh) plan, but only if attributable to the taxpayer’s own pension and annuity payment,
federal Form 4972 is not used. Do not include that part of your plus $5,000 received as a beneficiary *).
payment that was derived from contributions made after you * The total amount of the taxpayer’s pension and annuity
retired; income exclusion that can be applied against the
• periodic distributions of benefits from a cafeteria plan (IRC taxpayer’s pension and annuity income received as
section 125) or a qualified cash or deferred profit-sharing or a beneficiary is limited to the taxpayer’s share of the
stock bonus plan (IRC section 401(k)), but not distributions decedent’s pension and annuity income exclusion.
derived from contributions made after you retired.
Disability income exclusion
Qualifying pension and annuity income does not include: If you are also claiming the disability income exclusion
• Distributions received as a nonemployee spouse (Form IT-225, S-124), the total of your pension and annuity income
in accordance with a court-issued qualified domestic exclusion and disability income exclusion cannot exceed $20,000.
relations order (QDRO) that meets the criteria of IRC
section 414(p)(1)(A) or in accordance with a domestic New York State amount column
relations order (DRO) issued by a New York court. For
additional information, see Publication 36. Nonresidents
If you received pension or annuity income as a nonresident
• Distributions received as a result of an annuity contract
of New York State, and were required to report it in the
purchased with your own funds from an insurance company
New York State amount column on line 10 and it qualifies for
or other financial institution. The payments are attributable
the pension and annuity income exclusion (see above), enter
to premium payments made by you, from your own funds,
that amount, but not more than $20,000, in the New York State
and are not attributable to personal services performed. For
amount column.
additional information, see Publication 36.
However, if you allocated the amount included on line 10, in the
Married taxpayers New York State amount column because you performed services
If you both qualify, you and your spouse can each subtract up to inside and outside New York State, then you must allocate the
$20,000 of your own pension and annuity income. However, you pension and annuity exclusion in the same manner, using the
cannot claim any unused part of your spouse’s exclusion. same allocation percentage (but not more than $20,000).
Example: Chris and Pat, both age 62, included total pension Part‑year residents
and annuity income of $45,000 in their federal AGI on their joint
You may be entitled to deduct in the New York State amount
federal tax return. Chris received qualifying pension and annuity
column a pension and annuity income exclusion of up to $20,000
payments totaling $30,000 and Pat received qualifying payments
for each of your taxable periods.
totaling $15,000. They are filing a joint New York State resident
personal income tax return. Chris may claim the maximum For your period of residence, include that part of the qualifying
pension and annuity income exclusion of $20,000, and Pat may pension and annuity income that you received during the period
claim an exclusion of $15,000, for a total pension and annuity you were a resident, but not more than $20,000.
income exclusion of $35,000.
For your period of nonresidence, include only that part of the
Beneficiaries qualifying pension and annuity income you received during the
period you were a nonresident that was required to be included
If you received a decedent’s pension and annuity income, you
in the line 10, New York State amount column, but not more
may make this subtraction if the decedent would have been
than $20,000. If you allocated the pension and annuity income
entitled to it, had the decedent continued to live, regardless of
that you received during your nonresident period to New York
your age. If the decedent would have become 59½ during 2019,
because it was attributable to services performed inside and
enter only the amount received after the decedent would have
outside New York State, you must allocate the pension and
become 59½, but not more than $20,000.
annuity income exclusion using the same allocation percentage
In addition, the pension and annuity income exclusion of the applied to your pension and annuity income included on line 10
decedent that you are eligible to claim as a beneficiary must (but not more than $20,000).
first be reduced by the amount subtracted on the decedent’s
New York State personal income tax return, if any. The total Line 29 – Other subtractions
pension and annuity income exclusion claimed by the decedent Use this line to report other subtractions that are not specifically
and the decedent’s beneficiaries cannot exceed $20,000. listed on Form IT-203.
If the decedent has more than one beneficiary, the decedent’s
$20,000 pension and annuity income exclusion must be allocated
Access our website at www.tax.ny.gov 2019 Instructions for Form IT-203 Step 4 and Step 5 29
Step 4 – Calculate your New York additions and subtractions (continued)

Enter on line 29, Federal amount column, the amount from
Form IT-225, line 18. Enter on line 29, New York State amount
column, the sum of the entries from Form IT-225, lines 10 and
14, column B. Submit Form IT-225 with your return.
Line 31 – New York adjusted gross income

In the amount boxes to the left of line 45, enter the amounts from
line 31 in the Federal amount column and the New York State
amount column. If the amount on line 31 in either the Federal
amount column or the New York State amount column is zero or
less, skip lines 32 through 44; enter 0 on line 45; and continue
on line 47.
Do not leave line 31 blank.
Step 5 – Enter your New York standard or New York itemized

deduction and dependent exemption amounts
Line 33 – Standard or itemized deduction Line 35 – Dependent exemptions
Determine which deduction to use: The value of each New York State dependent exemption is
1. You may take either the New York standard deduction or the $1,000.
New York itemized deduction. Use the New York standard Enter on line 35 the number of your dependents listed on
deduction table below to find the standard deduction amount Form IT-203, item I (and on Form IT-203 - item I continued, if
for your filing status. needed).
2. Use Form IT-196, New York Resident, Nonresident, and
Part-Year Resident Itemized Deductions, and its instructions Lines 36 and 37 – Taxable income
to compute your New York itemized deduction. Compare
Subtract line 35 from line 34. The result is your taxable income.
the Form IT-196, line 49 amount to your New York standard
Enter this amount on both line 36 and line 37. If line 35 is more
deduction amount from the standard deduction table. For
than line 34, leave line 36 and line 37 blank.
greater tax savings, enter the larger of these amounts on
line 33 and mark an X in the appropriate box, Standard or
Itemized.
Note: If you choose the itemized deduction, you must submit
Form IT-196 with your return.
If you are married and filing separate returns (filing
status ), both of you must take the standard deduction
unless both of you elect to itemize deductions on your
New York returns.
Note: If you paid qualified college tuition expenses, your
New York itemized deduction may be increased to an amount
greater than your New York standard deduction. You should
complete Form IT-196 to determine if your allowable New York
itemized deduction is greater than your standard deduction.
New York State

standard deduction table
Filing status Standard deduction
(see page 15) (enter on line 33)
 Single and you .marked item C Yes ...................... .$ 3,100

 Single and you marked item C No .......................... 8,000
 Married filing joint return ......................................... 16,050
 Married filing separate return . ................................ 8,000
 Head of household (with qualifying person) ........... 11,200
 Qualifying widow(er) ............................................... 16,050
Step 6 – Compute your taxes
Line 38 – New York State tax

Is line 32 (your New York AGI) $107,650 or less?
If Yes, find your New York State tax using the 2019 New York State Tax Table on pages 55 through 62, or if line 37 is $65,000 or
more, use the New York State tax rate schedule on page 63. Enter the tax due on line 38.
If No, see Tax computation – New York AGI of more than $107,650, beginning on page 64.
Line 39 – New York State household credit • Filing status  only (Single) - Use New York State household
If you marked the Yes box at item C on the front of Form IT-203, credit table 1.
you do not qualify for this credit and should go to line 40. If you • Filing status ,  and  Use New York State household
marked No, use the appropriate table (1, 2, or 3) and the notes credit table 2.
on page 31 to determine the amount to enter on line 39.
• Filing status  only (Married filing separate return) - Use
New York State household credit table 3.
New York State household credit table 1

Filing status  only (Single)
If your federal AGI (see Note 1) is over: but not over enter on Form IT-203, line 39:
$ (see Note 2) ................................................. $ 5,000............................................................ $ 75
5,000 ............................................................ 6,000............................................................ 60
6,000............................................................ 7,000............................................................ 50
7,000............................................................ 20,000............................................................ 45
20,000............................................................ 25,000............................................................ 40
25,000............................................................ 28,000............................................................ 20
28,000............................................................ No credit is allowed; do not make an entry on Form IT-203, line 39.
New York State household credit table 2

Filing status ,  and 
If your federal AGI (see Note 1) is: And the number of dependents listed on Form IT-203, item I, plus one
for you (and one for your spouse if Married filing joint return) is:
over 7
Over but not 1 2 3 4 5 6 7 (see Note 3)
over Enter on Form IT-203, line 39:
$ (see Note 2) ................. $ 5,000 $ 90 105 120 135 150 165 180 15
5,000 ............................ 6,000 75 90 105 120 135 150 165 15
6,000 ............................ 7,000 65 80 95 110 125 140 155 15
7,000 ............................ 20,000 60 75 90 105 120 135 150 15
20,000 ............................ 22,000 60 70 80 90 100 110 120 10
22,000 ............................ 25,000 50 60 70 80 90 100 110 10
25,000 ............................ 28,000 40 45 50 55 60 65 70 5
28,000 ............................ 32,000 20 25 30 35 40 45 50 5
32,000 ................................................. No credit is allowed; do not make an entry on Form IT-203, line 39.
New York State household credit table 3 (see Note 5)

Filing status  only (Married filing separate return)
If your federal AGI (see Note 4) And the number of dependents (from both returns) listed on

total from both returns is: Form IT-203, item I (Form IT-201, item H) plus one for you and one for
your spouse is:
over 7
Over but not 1 2 3 4 5 6 7 (see Note 3)
over Enter on Form IT-203, line 39:
$ (see Note 2) .................. $ 5,000 $45 53 60 68 75 83 90 8
5,000 ........................... 6,000 38 45 53 60 68 75 83 8
6,000 ........................... 7,000 33 40 48 55 63 70 78 8
7,000 ........................... 20,000 30 38 45 53 60 68 75 8
20,000 ........................... 22,000 30 35 40 45 50 55 60 5
22,000 ........................... 25,000 25 30 35 40 45 50 55 5
25,000 ........................... 28,000 20 23 25 28 30 33 35 3
28,000 ........................... 32,000 10 13 15 18 20 23 25 3
32,000 .................................................... No credit is allowed; do not make an entry on Form IT-203, line 39.
Use these notes for New York State household credit tables 1 through 3
Note 1 For most taxpayers, federal AGI is the amount from Form IT-203, line 19, Federal amount column. However, if on
Form IT-203 you entered special condition code A6 (for Build America Bond (BAB) interest), your federal AGI is the line 19
amount minus any BAB interest that was included in the line 19 amount.
Note 2 This amount could be 0 or a negative amount.
Note 3 For each individual over 7, add the amount in this column to the column 7 amount.
Note 4 For most taxpayers, federal AGI is the amount from Form IT-203, line 19, Federal amount column (or Form IT-201, line 19).
However, if on your NYS return(s) you or your spouse entered special condition code A6 (for Build America Bond (BAB)
interest), federal AGI is the line 19 amount minus any BAB interest that was included in the line 19 amount. If your spouse
was not required to file a New York State return, use your spouse’s federal AGI as reported on his or her federal return
(minus any BAB interest included in that amount).
Note 5 The credit amounts have been rounded (see page 6).
Line 41 – New York State child and dependent If you used Form IT‑230, Part 2, you must complete the
care credit Nonresident and part‑year resident income percentage schedule
of Form IT‑230‑I, Instructions for Form IT‑230, to compute the
Did you qualify to claim the federal child and dependent care
income percentage to enter on line 45.
credit for 2019 (whether or not you actually claimed it)?
If No, you do not qualify for this credit. Go to line 42. Line 47 – New York State nonrefundable credits
If Yes, complete Form IT-216, Claim for Child and Dependent See the credit charts beginning on page 9 for a list of
Care Credit, and transfer the amount from Form IT‑216 to nonrefundable credits. If you are claiming any nonrefundable
Form IT‑203, line 41. Submit Form IT‑216 with your return. credits, complete the appropriate credit forms and
Form IT‑203‑ATT. Transfer the amount of nonrefundable credits
For more information, see the instructions for Form IT-216. to line 47. You must submit the completed credit forms and
Form IT-203-ATT with your return.
Line 43 – New York State earned income credit
Did you claim the federal earned income credit for 2019 on your Line 49 – Net other New York State taxes
federal income tax return? If you are subject to any other taxes, complete the appropriate
forms and Part 2 of Form IT‑203‑ATT. Transfer the total amount
If No, you do not qualify for this credit. Go to line 44.
of net other New York State taxes to line 49. You must submit
If Yes, complete Form IT-215, Claim for Earned Income Credit, the completed forms and Form IT-203-ATT with your return.
and transfer the amount from Form IT-215 to Form IT-203,
line 43. Submit Form IT‑215 with your return. For more Line 51 – Part-year New York City resident tax
information, see the instructions for Form IT-215. If you were a New York City resident for part of 2019, complete
If the IRS is computing your federal earned income credit, write Form IT-360.1, Change of City Resident Status. Enter the tax
EIC in the box to the left of the money column and leave the amount on line 51 and submit Form IT-360.1 with your return.
money column blank on line 43. You must complete Form IT-203, For more information see Form IT‑360.1-I, Instructions for
lines 45, 47, 49, 51 through 57, and 60 through 65, but do not Form IT-360.1.
complete lines 66 through 71.
Line 52 – Part-year resident nonrefundable
Complete Form IT-215, lines 1 through 9 (and lines 21, 23,
and 24, if you are a part-year resident), and submit it with your
New York City child and dependent care credit
return. The Tax Department will compute your New York State If you qualify to claim the federal child and dependent care credit
earned income credit and the resulting refund or amount due. for 2019 (whether or not you actually claimed it) and:
1) have federal AGI * of $30,000 or less, and
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 2) have a qualifying child under 4 years of age as of
must be paid within 21 days, or by April 15, 2020, whichever is December 31, 2019,
later. you may qualify for this credit. Review the instructions for
Form IT-216 and, if you qualify, complete Form IT-216 and
Line 45 – Income percentage transfer the amount from Form IT-216 to Form IT-203, line 52.
To compute your income percentage, divide the amount from Submit Form IT-216 with your return.
line 31 in the New York State amount column by the amount from * For most taxpayers, federal AGI is the amount from
line 31 in the Federal amount column. (These amounts must be Form IT-203, line 19, Federal amount column. However, if on
entered in the boxes to the left of line 45.) Round the result to Form IT-203 you entered special condition code A6 (for Build
the fourth decimal place. For example, if the amounts used America Bond (BAB) interest), your federal AGI is the line 19
were $12,000 divided by $36,000, the result would be .3333. amount minus any BAB interest that was included in the line 19
Enter this decimal on line 45; do not convert to a percentage. amount.
If the amount on line 31 in either the Federal amount column
or New York State amount column is zero or less, enter 0 on Line 52b – Metropolitan Commuter Transportation
line 45. Mobility Tax (MCTMT) net earnings base
If the amount on line 31 in the New York State amount column is Are you subject to the MCTMT?
more than the amount on line 31 in the Federal amount column, If No, go to line 53.
the income percentage will be more than 100%. For example,
if the amounts used were $25,000 divided by $15,000, the result If Yes, report your net earnings base on this line.
would be 1.6667.
The MCTMT is imposed on self-employed individuals (including Example: Pat is a partner in a partnership XYZ doing
partners or members in partnerships, limited liability partnerships business in the MCTD. Pat also reports net earnings from
(LLPs) that are treated as partnerships, and limited liability self-employment from two Schedule C businesses. Business A
companies (LLCs) that are treated as partnerships) engaging carries on business both in and out of the MCTD. Business B
in business within the Metropolitan Commuter Transportation carries on business only inside the MCTD. Pat would calculate
District (MCTD). Hereafter, partners and members will be the amount to enter on line 52b as follows:
collectively referred to as partners. Partnerships, including LLPs 1) Net partnership income $80,000 multiplied by
and LLCs treated as partnerships, will be collectively referred to 65% (.65), the amount shown on Form IT-204-IP,
as partnerships. line 29b = $52,000
The MCTD consists of New York City (the counties of New York 2) Business B's net earnings from self-employment
(Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond of $36,000 = $36,000
(Staten Island)) as well as the counties of Rockland, Nassau, 3) Business A's net earnings from self-employment
Suffolk, Orange, Putnam, Dutchess, and Westchester. of $30,000. Since the business is carried on both
The MCTMT is imposed at a rate of .34% (.0034) of an in and out of the MCTD, use Form IT-203-A to
individual's net earnings from self-employment allocated to calculate the amount to include: Net earnings of
the MCTD. MCTMT is imposed if your net earnings from $30,000 × 40% (Form IT-203-A, line 8) = $12,000
self-employment allocated to the MCTD exceed $50,000 for the Total amount to be included on line 52b = $100,000
year (computed on an individual basis, even if you file a joint
income tax return). Net earnings from self-employment generally is the amount
reported on federal Form 1040, Schedule SE, Section A,
You must calculate your MCTMT net earnings base line 4 or Section B, line 6 (depending on which section
separately for each source of self-employment income that you are required to complete) derived from the source of
has business activity in the MCTD. If you have more than one self-employment income.
source, combine all the individual amounts on line 52b. This is
done by taking your net earnings from self-employment (see Under IRC section 1402, income from certain employment is
definition below) from each source and multiplying them by the treated as income from a trade or business, and is reported on
MCTD allocation percentage for each source (see Determining federal Schedule SE as net earnings from self-employment.
the MCTD allocation percentage below). Accordingly, the income is included in an individual's
computation of net earnings from self-employment allocated to
Note: If you are filing a joint return, you and your spouse must the MCTD and is subject to the MCTMT. Types of employment
each calculate the $50,000 threshold on an individual basis. treated as a trade or business under IRC section 1402 include
If both spouses' individually calculated MCTMT base exceeds but are not limited to:
$50,000, then enter the combined total on line 52b. If either • services performed by a United States citizen employed by a
spouse's calculated MCTMT base is $50,000 or less, do not foreign government, the United Nations, or other international
include that amount on line 52b. organization;
Determining the MCTD allocation percentage for each source of • services performed by a church employee if the church or
self-employment income: other qualified church-controlled organization has a certificate
• START-UP NY approved business owners or partners in effect electing an exemption from employer Social Security
of an approved business who have net earnings from and Medicare taxes; and
self-employment allocated to the MCTD, must complete • qualified services performed by a minister, a member of
Form IT-6-SNY, Metropolitan Commuter Transportation a religious order who has not taken a vow of poverty, or a
Mobility Tax (MCTMT) for START-UP NY. If you have other Christian Science practitioner or reader.
sources of self-employment income allocated to the MCTD
(other than the START-UP NY income), calculate those If your net earnings from self-employment are not subject to
amounts as shown below. You must include all your net federal self-employment tax (for example, nonresident aliens),
earnings from self-employment allocated to the MCTD on use federal Schedule SE (Form 1040) to compute your net
Form IT-6-SNY, line 1. earnings from self-employment as if they were subject to the tax.
• Partners must allocate partnership income to the MCTD For more information, see Publication 420, Guide to the
based on the partnership's allocation. Partners will receive Metropolitan Commuter Transportation Mobility Tax.
their MCTD allocation percentage from their partnership on
Form IT-204-IP, New York Partner's Schedule K-1, line 29b. Line 52c – MCTMT
Multiply your net partnership income by this percentage to Multiply the amount on line 52b by .34% (.0034).
determine the amount to include on line 52b.
If you are a partner in more than one partnership, calculate the Line 53 – Yonkers nonresident earnings tax
amount separately for each partnership. Did you earn wages or conduct a trade or business in Yonkers
• All others – if all of your net earnings from self-employment either as an individual or as a member of a partnership? If No,
are from business activity carried on inside the MCTD, all of go to line 54.
your net earnings from self-employment are allocated to the
MCTD. Include the total net earnings from self-employment If Yes, complete Form Y‑203, Yonkers Nonresident Earnings
for that source on line 52b. If your net earnings from Tax Return. Enter the amount of tax on line 53 and submit
self-employment are from business activity both inside Form Y‑203 with your return.
and outside the MCTD, you must complete Form IT-203-A,
Business Allocation Schedule, to calculate the amount to Line 54 – Part-year Yonkers resident income tax
include on line 52b. Note: For the definition of business surcharge
activity inside and outside the MCTD, see Form IT-203-A. If you were a resident of Yonkers for part of 2019, complete
Form IT‑360.1, Change of City Resident Status. Enter the tax
amount on line 54 and submit Form IT-360.1 with your return.
Line 56 – Sales or use tax You may also owe an additional local tax if you use property
Report your sales or use tax liability on this line. 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
You owe sales or compensating use tax if you: locality if you were a resident of that locality at the time of the
• purchased an item or service subject to tax that is delivered to purchase and its rate of tax is higher than the rate of tax originally
you in New York State without payment of New York State and paid.
local tax to the seller; or Failure to pay sales or use tax may result in the imposition of
• purchased an item or service outside New York State that is penalty and interest. The Tax Department conducts routine audits
subject to tax in New York State (and you were a resident of based on information received from third parties, including the
New York State at the time of purchase) with subsequent use U.S. Customs Service and other states.
in New York State.
If you owe sales or use tax, you may report the amount
Note: You may be entitled to a credit for sales tax paid you owe on your personal income tax return rather than filing
to another state. See the exact calculation method in the Form ST-140.
instructions for Form ST-140, Individual Purchaser’s Annual
Report of Sales and Use Tax. Using the sales and use tax chart below is an easy way to
compute your liability for all your purchases of items or services
For sales and use tax purposes, a resident includes persons who costing less than $1,000 each (excluding shipping and handling)
have a permanent place of abode in the state. Accordingly, you that are not related to a business, rental real estate, or royalty
may be a resident for sales tax purposes even though you may activities.
not be a resident for income tax purposes. See the instructions
for Form ST-140 for more information. You must use Form ST-140 to calculate your sales and use tax
liability to be reported on this return if any of the following apply:
You may not use this line to report:
• You prefer to calculate the exact amount of sales and use tax
• any sales and use tax on business purchases if the business is due.
registered for sales and use tax purposes. You must report this
tax on the business’s sales tax return. • You owe sales or use tax on an item or service costing $1,000
or more (excluding shipping and handling).
• any unpaid sales and use tax on motor vehicles, trailers,
all-terrain vehicles, vessels, or snowmobiles. This tax is paid • You owe sales or use tax for purchases related to a business
directly to the Department of Motor Vehicles ( DMV ). If you not registered for sales tax purposes, rental real estate, or
will not be registering or titling it at the DMV, you should remit royalty activities.
the tax directly to the Tax Department using Form ST-130, Include the amount from Form ST-140, line 4, on Form IT-203,
Business Purchaser’s Report of Sales and Use Tax, or line 56. Do not submit Form ST-140 with your return.
Form ST-140.
If the amount reported on line 56 is $1,700 or more, you must
An unpaid sales or use tax liability commonly arises if you made complete Form IT-135, Sales and Use Tax Report for Purchases
purchases through the Internet, by catalog, from television of Items and Services Costing $25,000 or More, and submit it
shopping channels, or on an Indian reservation, or if you with your return.
purchased items or services subject to tax in another state and
brought them back to New York for use here. If you do not owe any sales or use tax, you must enter 0 on
line 56. Do not leave line 56 blank.
Example 1: You purchased a computer over the Internet
that was delivered to your house in Monroe County, For additional information on when you may owe sales or
New York, from an out-of-state company and did not use tax to New York, see TB-ST-913, Use Tax for Individuals
pay sales tax to that company. (including Estates and Trusts). For more information on
taxable and exempt goods and services, see TB-ST-740, Quick
Example 2: You purchased a book on a trip to Reference Guide for Taxable and Exempt Property and Services.
New Hampshire that you brought back to your residence
in Nassau County, New York, for use there.
Sales and use tax chart

If your
federal adjusted gross income
(line 19, Federal amount column) is: Enter on line 56: You may use this chart for purchases of items or services
up to $15,000 *............................................ $ 5 costing less than $1,000 each (excluding shipping and
$ 15,001 - $ 30,000.................................. 10 handling). You may not use this chart for purchases related
30,001 - 50,000.................................. 16 to a business, rental real estate, or royalty activities,
50,001 - 75,000.................................. 25 regardless of the amount.
75,001 - 100,000.................................. 33 If you maintained a permanent place of abode in New York State
100,001 - 150,000.................................. 43 for sales and use tax purposes for only part of the year, multiply
150,001 - 200,000.................................. 58 the tax amount from the chart by the number of months you
200,001 and greater.................................. .0295% (.000295) maintained the permanent place of abode in New York State and
of income, or divide the result by 12. (Count any period you maintained the
$1 25, whichever abode for more than one-half month as one month.)
amount is smaller
* This may be any amount up to $15,000,
including 0 or a negative amount.
34 2019 Instructions for Form IT-203 Step 7 and Step 8 Access our website at www.tax.ny.gov
Step 7 – Add voluntary contributions

Line 57 For a detailed description of the funds, see our website at
Do you want to make any voluntary contributions to the funds www.tax.ny.gov (search: IT-227).
listed on Form IT-227?
Your contribution(s) will reduce your refund or increase your
If No, go to line 58. tax payment. You cannot change the amount(s) you give
after you file your return.
If Yes, complete Form IT-227 and enter the amount from Part 2,
line 1. Submit Form IT-227 with your return.
Step 8 – Enter your payments and credits

Line 60 – Part-year New York City school tax Part-year New York City school tax credit
credit (fixed amount) (fixed amount) proration chart
If you are not a New York City part-year resident, you do not Resident If your income* is $250,000 or less, and
qualify to claim this credit. Go to line 61. period
(number of Your filing status is , 
Your filing status is 
If you are a New York City part-year resident and marked the Yes months) or , your credit** is:
or , your credit** is:
box at item C on the front of Form IT-203 indicating that you can
1 $ 5 $ 10
be claimed as a dependent on another taxpayer’s federal return,
2 10 21
or your income* (see chart below) is more than $250,000, you do
3 16 31
not qualify for this credit. Go to line 61.
4 21 42
If you are a New York City part-year resident and marked the 5 26 52
No box at item C on the front of Form IT-203 indicating that you 6 31 63
cannot be claimed as a dependent on another taxpayer’s federal 7 36 73
return and your income* is $250,000 or less, determine your 8 42 83
credit using the chart below. At item E on the front page of your 9 47 94
Form IT-203, be sure you have entered the number of months 10 52 104
you, and your spouse if applicable, lived in New York City. 11 57 115
12 63 125
If you are filing status , , or , determine your credit using the
second column in the tax credit proration chart. * Income, for purposes of determining your New York City
school tax credit, means your federal AGI from Form IT-203,
If you are filing status , determine your credit using the third line 19 ( Federal amount column), minus distributions from
column in the tax credit proration chart. an individual retirement account and an individual retirement
If you are filing status , and both spouses were part-year city annuity, from Form IT-203, line 9 ( Federal amount column), if
residents, determine your credit using the third column in the tax they were included in your FAGI.
credit proration chart. If both spouses do not have the same city ** The statutory credit amounts have been rounded (see page 6).
resident period, determine the credit using the number of months
for the spouse with the longer city resident period. Line 60a – Part-year New York City school tax
Example: You were a 5-month New York City resident and your credit (rate reduction amount)
spouse was an 8-month New York City resident. Your income* If you are not a New York City part-year resident, you do not
was less than $250,000 and you marked filing status , married qualify to claim this credit. Go to line 61.
filing joint return. You are entitled to a credit of $83 (using the
8-month period). If you are a New York City part-year resident and you marked the
Yes box at item C on the front of Form IT-203 indicating that you
If one spouse was a New York City part-year resident and the can be claimed as a dependent on another taxpayer’s federal
other spouse was a city nonresident for the entire year, determine return, you do not qualify to claim this credit. Go to line 61.
the part-year resident’s credit using the second column and filing
status . The nonresident spouse may not take a credit. If you are a New York City part-year resident and you marked
No at item C on the front of Form IT-203, use your New York City
taxable income (see below) to compute your credit.
Filing status  (Married filing joint return) only: You must
compute and use the combined New York City taxable income of
both spouses:
• If both spouses were part-year city residents in 2019, and each
spouse was required to complete a separate Form IT-360.1,
combine the line 47 amounts from both forms.
• If only one spouse was a part-year city resident in 2019, use
the amount from his or her Form IT-360.1, line 47.
All others: Use the amount from Form IT-360.1, line 47.
Calculation of NYC school tax credit (rate reduction Check your withholding for 2020
amount) for married filing jointly and qualifying widow(er) If, after completing your 2019 tax return, you want to
If city taxable income is: change the amount of New York State, New York City, and
over but not over The credit is:
Yonkers tax withheld from your paycheck, complete
Form IT-2104, Employee’s Withholding Allowance Certificate, and
$ 0 $ 21,600 .171% of taxable income give it to your employer.
21,600 500,000 $ 37 plus .228% of the excess over $21,600
If your income is subject to allocation and you want to have
your withholding adjusted to reflect the allocation, complete
Calculation of NYC school tax credit (rate reduction Form IT-2104.1, New York State, City of New York, and City
amount) for single and married filing separately of Yonkers Certificate of Nonresidence and Allocation of
Withholding Tax, and give it to your employer.
If city taxable income is:
over but not over The credit is: If you change residence, or if you are a nonresident and the
percentage of services you perform within the state or city
$ 0 $ 12,000 .171% of taxable income changes substantially, you must notify your employer within
12,000 500,000 $ 21 plus .228% of the excess over $12,000 10 days.
Line 65 – Total estimated tax payments and

Calculation of NYC school tax credit
(rate reduction amount) for head of household
amount paid with Form IT-370
Enter the total of:
If city taxable income is:
over but not over The credit is: • Your 2019 estimated tax payments for New York State, New
York City, Yonkers, and MCTMT (include your last installment
$ 0 $ 14,400 .171% of taxable income even if paid in 2020). If you marked filing status  but made
14,400 500,000 $ 25 plus .228% of the excess over $14,400 separate 2019 estimated tax payments (Form IT-2105), enter
your combined total estimated tax paid;
Line 61 – Other refundable credits • Any amount of estimated income tax paid with Form IT‑2663,
Nonresident Real Property Estimated Income Tax Payment
See the credit charts beginning on page 9 for a listing of credits Form, and Form IT‑2664, Nonresident Cooperative Unit
that can be refunded. If you are claiming any refundable credits, Estimated Income Tax Payment Form, and any amount of
complete the appropriate credit forms and Form IT‑203‑ATT. estimated income tax paid on your behalf by a partnership,
Transfer the amount of refundable credits to line 61. You must S corporation, or LLC of which you are a partner, shareholder,
submit the completed credit forms and Form IT-203-ATT with or member;
your return.
• Any amount of overpayment from your 2018 personal income
tax return that you applied to your 2019 estimated tax (if this
Lines 62, 63, and 64 – Total New York State, amount was adjusted by the Tax Department, use the adjusted
New York City, and Yonkers tax withheld amount); and
If you received a federal Form W-2, Wage and Tax Statement, • Any amount you paid with Form IT-370, Application for
verify that your Social Security number on your federal Automatic Six-Month Extension of Time to File for Individuals
Form W-2 is correct. If there is an error, contact your employer (or Form IT-370-V, Payment Voucher and instructions for
to issue you a corrected form (Form W-2c, Corrected Wage and Form IT-370 Filed Online). If you marked filing status  but you
Tax Statement). You must complete Form(s) IT-2, Summary and your spouse filed separate Forms IT-370, enter the total
of W-2 Statements, for any federal Form(s) W-2 (or W-2c) amount you and your spouse paid.
you received. You must complete a W-2 record even if your
federal Form W-2 does not show any NYS, New York City (NYC), Do not include any amounts you paid for the New York
or Yonkers wages or tax withheld. In addition, if you received City unincorporated business tax. File New York City’s
foreign income but did not receive a federal Form W-2, you must Form NYC-202 or NYC-202S directly with the New York City
complete Form IT-2. If you had New York State, New York City, or Department of Finance.
Yonkers tax withheld from annuities, pensions, retirement pay, or
IRA payments, you must complete Form(s) IT-1099-R, Summary You can check your balance and reconcile your estimated tax
of Federal Form 1099-R Statements. account by going to our website or by writing us at:
NYS TAX DEPARTMENT
Enter on the appropriate line your total New York State, New York ESTIMATED TAX UNIT
City, and Yonkers tax withheld from: W A HARRIMAN CAMPUS
• Form(s) IT-2, and ALBANY NY 12227-0822
• Form(s) IT-1099-R, and If not using U.S. Mail, see Publication 55, Designated Private
• Form 1099-G, Certain Government Payments, and Delivery Services.
• Form W-2G, Certain Gambling Winnings. 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
Submit Form(s) IT-2 and Form(s) IT-1099-R with your estate or trust, include your amount on line 65 and submit a copy
Form IT-203. In addition, submit any federal Forms 1099-G or of the notification issued by the estate or trust with your return.
W-2G that show any NYS, NYC, or Yonkers tax withheld. Do not This notification must include the name and identifying number of
submit federal Form W-2 or 1099-R with your return. Keep copies the estate or trust and the amount allocated to you.
of those forms and the forms you submitted with your return for
your records.
Step 9 – Calculate your refund or the amount you owe

Line 67 – Amount overpaid Line 68a – NYS 529 account deposit
If you have to pay an estimated tax penalty (see line 71 You may directly deposit all or a portion of your refund in up to
instructions), subtract the penalty from the overpayment and three NYS 529 college savings accounts. Use Form IT-195 and
enter the net overpayment on line 67. its instructions, beginning on page 42, to report the amount of
your refund that you want deposited into a NYS 529 college
Your net overpayment can be: savings account(s). The election to contribute all or a portion of
1. refunded to you (enter amount on line 68 or 68b); your refund into a NYS 529 account(s) cannot be changed once
2. applied to your 2020 estimated tax (enter on line 69); your original return is filed. Therefore, do not submit Form IT-195
with an amended return.
3. directly deposited into a NYS 529 account (line 68a); or
4. divided between options 1, 2, and 3. Enter on line 68a, the amount from Form IT-195, line 4.
If your estimated tax penalty on line 71 is greater than your Line 68b – Total refund after NYS 529 account
overpayment on line 67, enter the difference on line 70 (amount
you owe). deposit
You must file a return to get a refund.
Collection of debts from your overpayment Enter the amount of overpayment you want refunded to you. You
We will keep all or part of your overpayment (refund) if you owe have two ways to receive your refund. You can choose either
a New York State tax liability or a New York City or Yonkers direct deposit to have the funds deposited directly into your
personal income tax liability or MCTMT liability, if you owe bank account, or you can choose a paper check mailed to you.
past-due support or a past‑due legally enforceable debt to the Mark an X in one box to indicate your choice.
IRS, to a New York State agency, or to another state, if you
defaulted on a governmental education, state university, or If you choose to deposit all or a portion of your
city university loan, or if you owe a New York City tax warrant overpayment amount (line 67) into one or more NYS 529
judgment debt. We will refund any amount that exceeds your accounts, see the instructions for line 68a, Form IT-195,
debt. Allocation of Refund, and its instructions, on page 42 (of
Form IT-203-I).
A New York State agency includes any state department, board,
bureau, division, commission, committee, public authority, public Refund options
benefit corporation, council, office, or other entity performing
a governmental or proprietary function for the state or a social Direct deposit
services district. Direct deposit is the fastest and easiest way to get your refund.
If you have questions about whether you owe a past-due If you choose direct deposit, enter your account information on
legally enforceable debt to the IRS, to another state, or to a line 73 for a fast and secure direct deposit of your refund (see
New York State agency, contact the IRS, the other state, or the line 73 instructions). Generally, the Tax Department will not notify
New York State agency. you that your refund has been deposited. However, if the amount
we deposit is different from the amount of refund you claimed, we
For New York State tax liabilities or New York City or will send you a written explanation of the adjustment within two
Yonkers personal income tax liabilities or MCTMT liabilities, weeks from the date your refund is deposited. If we cannot make
call 518-457-5434 or write to: NYS Tax Department, Civil the direct deposit for any reason (for example, you don’t enter
Enforcement Division, W A Harriman Campus, Albany NY complete and correct account information at line 73), we will send
12227-4000. If not using U.S. Mail, see Publication 55. your refund to the mailing address on your return.
Disclaiming of spouse’s debt Direct deposit of your refund is not available if the refund
If you marked filing status  and you do not want to apply your would go to an account outside the U.S. (see Note on
part of the overpayment to your spouse’s debt because you are banking rules on page 38).
not liable for it, complete Form IT‑280, Nonobligated Spouse
Allocation, and submit it with your original return. We need the Paper checks
information on Form IT-280 to process your refund as quickly The Tax Department will mail your refund check to the mailing
as possible. You cannot file an amended return to disclaim your address entered on your return. Paper checks for joint filers will
spouse’s debt after you have filed your original return. be issued with both names and must be signed by both spouses.
Paper checks take weeks to be processed, printed, and mailed.
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 If you don’t have a bank account, you will likely be charged a fee
another state. You cannot use Form IT-280 to disclaim liability to cash your check.
for a legally enforceable debt to the IRS, or to disclaim a tax
liability owed to another state. You must contact the other state to Line 69 – Estimated tax
resolve your responsibility for the asserted liability. Enter the amount of overpayment from line 67 that you want
applied to your New York State, New York City, Yonkers, and
Line 68 – Amount of line 68 available for refund MCTMT estimated tax for 2020. The total of lines 68a through 69
Subtract the amount on line 69 (estimated tax) from line 67. This should equal the amount on line 67.
is the amount available for refund.
Line 70 – Amount you owe
Enter on line 70 the amount of tax you owe plus any estimated
tax penalty you owe (see line 71 instructions) and any other
penalties and interest you owe (see line 72 instructions).
If you choose to pay by electronic funds withdrawal, mark an X in a withdrawal on or before the filing deadline. If you designate a
the box, enter your account information on line 73 and enter your weekend or a bank holiday, the payment will be withdrawn the
electronic funds withdrawal information on line 74. next business day. See line 73 instructions.
To avoid other penalties and interest, pay any tax you owe
by April 15, 2020.
By check or money order
If you owe more than one dollar, include full payment with your
For additional information on penalties and interest, visit our return. Make check or money order payable in U.S. funds to New
website. York State Income Tax and write the last 4 digits of your Social
Security number and 2019 Income Tax on it. Do not send cash.
Line 71 – Estimated tax penalty You must submit Form IT-201-V if you are making a payment
Begin with these steps to determine if you may owe an estimated by check or money order. For additional information, see
tax penalty. Form IT-201-V.
1. Locate the amount of your 2018 New York AGI as shown on
your 2018 return; Fee for payments returned by banks
2. Locate the amount of your 2018 New York income tax; then The law allows the Tax Department to charge a $50 fee when a
3. Calculate the amount of your 2019 prepayments (the amount check, money order, or electronic payment is returned by a bank
of withholding and estimated tax payments you have already for nonpayment. However, if an electronic payment is returned
made or have been paid on your behalf by a partnership or as a result of an error by the bank or the department, the
S corporation for 2019). department won’t charge the fee.
In general, you are not subject to a penalty if your 2019 If your payment is returned, we will send a separate bill for
prepayments equal at least 100% of your 2018 income tax based $50 for each return or other tax document associated with the
on a 12-month return. returned payment.
However: By credit card

• If your 2018 New York AGI was more than $150,000 (or You can use your American Express®, Discover®/Novus®,
$75,000 if you are married filing separately for 2019) and you MasterCard®, or Visa® credit card to pay the amount you owe
are not a farmer or a fisherman, your prepayments must equal on your New York State income tax return. You can pay your tax
at least 110% of your 2018 income tax based on a 12-month due by credit card through the Internet. You will be charged a
return; convenience fee for each credit card payment you make to cover
• You may owe a penalty if line 70 is $300 or more and the cost of this service.
represents more than 10% of the income tax shown on your You can make your payment by credit card regardless of how you
2019 return; and file your income tax return. For returns filed before the due date,
• You may owe a penalty if you underpaid your estimated tax you can make credit card payments any time up to the due date.
liability for any payment period. For returns filed on or after the due date, you should make your
credit card payment at the same time you file your return.
For more information, see Form IT-2105.9, Underpayment of
Estimated Tax by Individuals and Fiduciaries. For additional information on the credit card payment program,
go to our website.
If you owe an estimated tax penalty, enter the penalty amount
on line 71. Also add the same amount to any tax due and enter You must have an Online Services account to make a payment
the total on line 70. It is possible for you to owe an estimated by credit card. You will need the amount of the payment
tax penalty and also be due a refund. In that case, subtract the (line 70 of Form IT-203), the credit card number, and expiration
estimated tax penalty amount from the overpayment and enter date. Have a copy of your completed New York State income
the net result on line 67. Do not include any other penalty or tax return available. You will be shown the amount of the
interest amounts on line 67. Be sure to submit Form IT-2105.9 convenience fee that you will be charged to cover the cost of this
with your return. service. At that point you may elect to accept or cancel the credit
card transaction.
Line 72 – Other penalties and interest If you accept the credit card transaction you will be given a
If you owe a late filing penalty, late payment penalty, or interest, confirmation number. Keep this confirmation number as proof
enter the penalty and interest amount on line 72. Include that of payment.
amount in the total on line 70. You may compute the penalty and
interest using the Penalty and Interest Calculator on our website. Unable to pay?
To avoid interest and penalty charges, you must file your return
Payment options and pay the total amount you owe by April 15, 2020.
By automatic bank withdrawal It is in your best interest to pay the amount you owe in full by the
You may authorize the Tax Department to make an electronic due date. If you cannot pay in full, you should file your return on
funds withdrawal from your bank account either by completing time, and pay as much of the tax due as possible by automatic
line 73, or on our website. bank withdrawal, check, or money order. You may also pay by
credit card; additional fees apply.
This payment option is not available if the funds for your
payment would come from an account outside the U.S. We will bill you for any unpaid tax plus interest and penalty if
(see Note on banking rules on page 38). applicable (see Amount you owe). Pay the bill immediately if you
can; if you cannot, you may qualify for an installment payment
File now/Pay later! You must specify a future payment date agreement (IPA). If you would like to request an IPA, see
up to and including April 15, 2020. If you file before April 15, Code C2 on page 16.
money will not be withdrawn from your account before the date
you specify. To avoid interest and penalties, you must authorize
If you fail to pay the amount due, or make arrangements to If you encounter any problem with direct deposit to, or electronic
pay, New York State may do one or more of the following: withdrawal from, your account, call 518-457-5181. Allow six to
file a tax warrant, seize your assets, or garnish your wages to eight weeks for processing your return.
ensure payment.
Line 74 – Electronic funds withdrawal
Line 73 – Account information Enter the date you want the Tax Department to make an
If you marked the box that indicates your payment (or refund) electronic funds withdrawal from your bank account and the
would come from (or go to) an account outside the U.S.; stop. amount from line 70 you want electronically withdrawn. Enter
Do not complete lines 73a, 73b, or 73c (see Note below). All a date that is on or before the due date of your return. If we
others, supply the information requested for lines 73a, 73b, and receive your return after the due date or you do not enter a date,
73c. we will withdraw the funds on the day we accept your return.
Note: Banking rules prohibit us from honoring requests for Your confirmation will be your bank statement that includes a
electronic funds withdrawal or direct deposit when the funds for NYS Tax Payment line item.
your payment (or refund) would come from (or go to) an account
We will only withdraw the amount that you authorize. If we
outside the U.S. Therefore, if you marked this box, you must
determine that the amount you owe is different from the amount
pay any amount you owe by check, money order, or credit card
claimed on your return, we will issue you a refund for any
(see above); or if you are requesting a refund, we will send your
amount overpaid or send you a bill for any additional amount
refund to the mailing address on your return.
owed, which may include penalty and interest.
The following requirements apply to both direct deposit and
You may revoke your electronic funds withdrawal authorization
electronic funds withdrawal:
only by contacting the Tax Department at least 5 business days
Use the sample image as a guide; enter your own before the payment date.
information exactly as it appears on your own check or
bank records. Do not enter the information from the sample If you complete the entries for electronic funds withdrawal,
check below. do not send a check or money order for the same amount
due unless you receive a notice.
On line 73a, mark an X in the box for the type of account.
On line 73b, enter your bank’s 9‑digit routing number (refer to
your check or contact your bank). The first two digits always (continued)
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 73b.
On line 73c, enter your account number.
• If you marked personal or business checking on line 73a,
enter the account number shown on your checks.
• If you marked personal or business savings on line 73a,
enter your savings account number from a preprinted savings
account deposit slip, your passbook or other bank records, or
from your bank.
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.
JOHN SMITH X
1234
999 Maple Street
e
pl
Someplace, NY 10000 15-0000/0000
Date
m
Pay to the
Order of Sa $
Sample Sample Dollars
SOME BANK routing account

Someplace, NY 10000 number number
For Do not include the
check number
111111111 9999999999 X
1234
Note: The routing and account numbers may appear in different places on your check.
Note: The routing and account numbers may appear in different
places on your check.
Contact your bank if you need to verify routing and account

numbers or confirm that it will accept your direct deposit or
process your electronic funds withdrawal.
Step 10 – Sign and date your return

Third-party designee Code Exemption type Code Exemption type
Do you want to authorize a friend, family member, return
01 Attorney 02 Employee of attorney
preparer, or any other individual (third-party designee) to discuss
this tax return and questions arising from it with the New York 03 CPA 04 Employee of CPA
State Tax Department? 05 PA (Public Accountant) 06 Employee of PA
If No, mark an X in the No box. 07 Enrolled agent 08 Employee of enrolled agent
If Yes, mark an X in the Yes box. Print the designee’s name, 09 Volunteer tax preparer 10 Employee of business
phone number, email address, and any five numbers the preparing that business’
designee chooses as his or her personal identification number return
(PIN). If you want to authorize the paid preparer who signed your
return to discuss it with the Tax Department, print the preparer’s See our website for more information about the tax preparer
name and phone number in the spaces for the designee’s name registration requirements.
and phone number (you do not have to provide an email address
or PIN). Your signature(s)
If you mark the Yes box, you (and your spouse, if filing a joint In the spaces provided at the bottom of page 4, sign and date
return) are authorizing the Tax Department to discuss with the your original return and enter your occupation. If you are
designee any questions related to this return. You are also married and filing a joint return, and you are not required to
authorizing the designee to give and receive confidential taxpayer submit Form IT-203-C, you must both sign Form IT-203. If you
information relating to: are required to submit Form IT-203-C, only the spouse with New
• this return, including missing information, York source income must sign Form IT-203. Your return cannot
be processed if you do not properly sign it and submit a signed
• any notices or bills arising from this filing that you share with Form IT-203-C, if required. Keep your signature(s) within the
the designee (they will not be sent to the designee), spaces provided.
• any payments and collection activity arising from this filing, and
If the return is for someone who died and there is no surviving
• the status of your return or refund. spouse to sign it, print or type the name and address of the
This authorization will not expire but will only cover matters person signing it below the signature. For additional information
relating to this return. If you decide to revoke this designee’s about deceased taxpayers, see page 48.
authority at any time, call us (see Need help?).
Daytime phone number
You are not authorizing the designee to receive your refund, bind This entry will enable the Tax Department to correct minor errors
you to anything (including any additional tax liability), or otherwise or omissions by calling you rather than writing or sending back
represent you before the Tax Department. If you want someone your return.
to represent you or perform services for you beyond the scope of
the third-party designee, you must designate the person using a
power of attorney (for example, Form POA-1, Power of Attorney).
For additional information on third-party designees and other
types of authorizations, visit our website.
Paid preparer’s signature

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.
Step 11 – Finish your return

Take a moment to go over your return to avoid errors that may 3) Include the following on your envelope:
delay your refund. Finish your return as shown below. Do not • your return address
staple any items to the return. • enough postage (some returns require additional postage)
1) Make a copy of your return, and any other forms or papers • the appropriate mailing address (see below)
you are submitting, for your records. You may be asked by the
Tax Department to provide copies of these records after you 4) Mail your return by April 15, 2020.
have filed your income tax return. • If enclosing a payment (check or money order and
Form IT-201-V), mail to:
2) Enclose the following in an envelope (see illustration):
STATE PROCESSING CENTER
• your check or money order and Form IT-201-V if you owe PO BOX 15555
tax and are not paying by another option ALBANY NY 12212-5555
• your original, signed return
• If not enclosing a payment, mail to:
• other forms, including Form IT-196, Form IT-225,
STATE PROCESSING CENTER
Form IT-203-ATT, and Form IT-227 PO BOX 61000
• any correspondence and computation sheets of paper ALBANY NY 12261-0001
• Form IT-2 (and Forms IT-1099-R, 1099-G, and W-2G, if
applicable) – do not send federal Form W-2 or 1099-R Private delivery services
If you choose, you may use a private delivery service, instead of
Federal Forms 1099-G the U.S. Postal Service, to mail in your form and tax payment.
and W-2G, if applicable 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
New York State Form IT-2 has been designated by the U.S. Secretary of the Treasury or the
(and Form IT-1099-R, Commissioner of Taxation and Finance. (Currently designated
if applicable) delivery services are listed in Publication 55, Designated Private
Delivery Services. See Need help? for information on obtaining
Any correspondence forms and publications.) If you have used a designated private
and computation sheets delivery service and need to establish the date you filed your
of paper 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
Other forms (including the forms covered by these instructions.
Form IT-196,
Form IT-225, Privacy notification
Form IT-227, New York State Law requires all government agencies that
Form IT-203-ATT) 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. To view this information, visit our
Form IT-201-V website, or, if you do not have Internet access, call and request
Check or Publication 54, Privacy Notification. See Need help? for the Web
money order address and telephone number.
Original signed
Form IT-203
— Notes —
42 2019 Instructions for Form IT-195 and Instructions for Form IT-203-ATT Access our website at www.tax.ny.gov
Instructions for Form IT-195, Allocation of Refund

Purpose of Form IT-195 Lines 1b, 2b, and 3b – Enter the routing number, 011001234, on
You must complete Form IT-195 and submit it with your return if line(s) 1b, 2b, and 3b as applicable. This is the routing number
you want to directly deposit all or a portion of your refund in up to for all NYS 529 college savings accounts for tax year 2019.
three NYS 529 college savings accounts. The minimum deposit
Lines 1c, 2c, and 3c – Enter the 3-digit plan code (see below)
into each NYS 529 college savings account is $25.
for each account into which you want to make a direct deposit of
The NYS 529 account(s) must be in one of the following plans: your refund.
• New York’s 529 College Savings Program Direct Plan, or
Plan code Description
• New York’s 529 Advisor Guided College Savings Program.
552 New York’s 529 College Savings Program Direct
You cannot use Form IT-195 to authorize a direct deposit into Plan
another state’s 529 plan.
553 New York’s 529 Advisor Guided College Savings
You do not need to be the NYS 529 account owner to directly Program
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 Lines 1d, 2d, and 3d – Enter the 11-digit account number for
subtraction modification for the tax year in which your contribution each account into which you want to make a direct deposit of
is made. your refund.
The election to contribute all or a portion of your refund into Failure to enter all the information will result in the rejection of
a NYS 529 account(s) cannot be changed once your your NYS 529 college savings account direct deposit. In addition,
original return is filed. if we adjust your overpayment (line 67 amount) to an amount less
than you calculated or if we keep all or part of your overpayment
Line instructions due to collection of a debt, your entire NYS 529 direct deposit
Enter your name and Social Security number as shown on your request will be rejected. If your NYS 529 direct deposit is
Form IT-203. If you are filing a joint return, enter both names and rejected, you will receive an adjusted refund with a written
the Social Security number of the taxpayer listed first on your explanation of the adjustment.
Form IT-203. 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
Part 1 – NYS 529 savings account direct deposit account number(s), or if you are not sure which plan code to use,
Enter all information in boxes a, b, c, and d for each account into contact either:
which you want to make a direct deposit of your refund. • New York’s 529 College Savings Program Direct Plan, by
Lines 1a, 2a, and 3a – The minimum deposit allowed for each calling 1-877-697-2837 or visiting www.nysaves.org; or
NYS 529 account is $25. • New York’s 529 Advisor Guided College Savings Program, by
calling 1-800-774-2108 or visiting www.ny529advisor.com.
Instructions for Form IT-203-ATT, Other Tax Credits and Taxes

Purpose of Form IT-203-ATT an offense defined in New York State Penal Law Article 200
(Bribery Involving Public Servants and Related Offenses) or 496
If you are claiming other New York State, New York City, Yonkers,
(Corrupting the Government), or section 195.20 (Defrauding the
or MCTMT credits that are not entered directly on Form IT‑203,
Government), you must mark an X in the Yes box. If you marked
or if you are subject to other New York State taxes, you must
Yes, you are not eligible for any tax credit allowed under Tax
complete Form IT-203-ATT and submit it with your Form IT-203.
Law Article 9, 9-A, or 33, or any business tax credits allowed
under Tax Law Article 22. A business tax credit allowed under
Line instructions Article 22 is a tax credit allowed to taxpayers under Article 22 that
Enter your name and Social Security number as they are listed is substantially similar to a tax credit allowed to taxpayers under
on your Form IT-203. If you are filing a joint return, enter both Article 9-A.
names and the Social Security number of the taxpayer listed first
on your Form IT‑203. Line 2
If you received an accumulation distribution as a beneficiary of a
Complete the appropriate form for each credit you are claiming
trust, you may be allowed an accumulation distribution credit for
(see the credit charts on pages 9 through 12 for a listing of
your share of:
credits) or to compute other taxes you may have to pay. Follow
the form’s instructions for how to enter the money amount(s) and • New York State income taxes paid by the trust*, and
code number(s) on Form IT-203-ATT. • any income tax imposed on the trust by another state, political
subdivision within that state, or the District of Columbia on
You must submit all applicable credit forms and tax
income sourced to the other jurisdiction.* However, this credit
computations with Form IT-203.
cannot be more than the percentage of tax due determined
See the specific instructions for lines 2, 7, 10, and 11 below. by dividing the portion of the income taxable to the trust in the
other jurisdiction and taxable to the beneficiary in New York by
Line A the beneficiary’s total New York Income.
If you (or an S corporation of which you are a shareholder,
or partnership of which you are a partner) are convicted of
Access our website at www.tax.ny.gov 2019 Instructions for Form IT-203-ATT and Instructions for Form IT-203-B 43
Instructions for Form IT-203-ATT (continued)

The credit may not reduce your tax due to an amount less schedule showing how you computed the amount being used.
than would have been due if the accumulation distribution Enter the amount and code 052 on a line between lines 7a-7n.
was excluded from your New York AGI. Submit a copy of the
computation of your New York State accumulation distribution Lines 10 and 11
credit and enter the amount of the credit on line 2. If you wrote EIC in the box to the left of line 43 on Form IT-203
*These amounts should be provided to you by the trust. because you are having the IRS compute your earned income
credit, write EIC in the box(es) (not in the money column(s)) to
Line 7 – Special instructions for residential fuel oil storage the left of line(s) 10 or 11; leave the money column(s) blank.
tank credit carryover and solar and wind energy credit
carryover Line 19
Residential fuel oil storage tank credit carryover – There is Property tax relief credit addback
no form for computing the residential fuel oil storage tank credit
If you received advance payment of the property tax relief credit
carryover. If you are using any unused credit from last year, you
and the school taxes remained unpaid 60 days after the last date
must submit a schedule showing how you computed the amount
on which they could have been paid without interest, the amount
being used. Enter the amount and code 054 on a line between
of the payment must be added back as tax on Form IT-203-ATT.
lines 7a-7n.
Enter the amount of the payment you received and code 055 on
Solar and wind energy credit carryover – There is no form a line between lines 19a and 19l.
for computing the solar and wind energy credit carryover. If you
are using any unused credit from last year, you must submit a
Instructions for Form IT-203-B, Nonresident and Part-Year Resident

Income Allocation and College Tuition Itemized Deduction Worksheet
Schedule A – Allocation of wage and salary a day worked outside the state if the employee’s home office is
a bona fide employer office. Any day spent at the home office
income to New York State that is not a normal work day would be considered a nonworking
If any amount included on line 1 of Form IT-203 in the Federal day. For more information on a bona fide employer office, see
amount column represents wage and salary income earned from TSB-M-06(5)I, New York Tax Treatment of Nonresidents and
work within New York State and outside of New York State while Part-Year Residents Application of the Convenience of the
a nonresident, and that income does not depend directly on the Employer Test to Telecommuters and Others. This TSB-M is
volume of the business transacted (for example, hourly wages), available on the Tax Department’s website.
you must complete Schedule A to compute the amount earned in
New York State. For each job where such wages or salaries were
earned both inside New York State and outside New York State,
Line instructions
you must complete a separate Schedule A. Line 1a – Enter the total number of days you were employed
at this job during the year while you were a nonresident. If
If you were married and both you and your spouse worked in you were employed at the same job from January 1 through
New York State and earned wages subject to allocation, each December 31, you would enter 365 (except in leap years). If the
of you must complete a separate Schedule A for each job with period of employment is less than a full year, enter the actual
allocable wages. period of employment. If you were employed in and out of New
York State for separate periods of 170 days by one employer and
Work days are days on which you were required to perform the
195 days by another employer, you would enter 170 on the first
usual duties of your job. Any allowance for days worked outside
Schedule A, line 1a, and enter 195 on the second Schedule A,
New York State must be based upon the performance of services
line 2a.
which, because of necessity (not convenience) of the employer,
obligate the employee to out-of-state duties in the service of Line 1b – Enter the total number of Saturdays and Sundays not
his or her employer. Such duties are those which, by their very worked during this period of employment.
nature can not be performed at the employer’s place of business.
Line 1c – Enter the total number of holidays (such as Christmas,
Applying the above principles, normal work days spent at home Thanksgiving or Columbus Day) not worked during this period of
are considered days worked in New York State, and days spent employment.
working at home that are not normal work days are considered to
be nonworking days. Under this rule, days worked at home are Line 1d – Enter the total number of days you did not work
considered New York work days only if the employee’s assigned because of sickness during this period of employment.
or primary work location is at an established office or other bona Line 1e – Enter the total number of days you did not work
fide place of business of the employer (a bona fide employer because you were on vacation during this period of employment.
office) in New York State. If the employee’s assigned or primary
work location is at an established office or other bona fide place Line 1f – Enter the total number of days you did not work for
of business of the employer outside New York State, then any other reasons during this period of employment.
normal work day worked at home would be treated as a day
Line 1o – Enter the amount of wages, salaries, tips, etc. earned
worked outside New York State.
during the nonresident period. If you changed your residence
If an employee’s assigned or primary office is in New York State, into or out of New York State during the year, do not include any
any normal work day spent at the home office will be treated as income earned during the resident period in this amount.
44 2019 Instructions for Form IT-203-B Access our website at www.tax.ny.gov
Instructions for Form IT-203-B (continued)

Line 1p – If you have to allocate wages or salaries received from Note: If a student is claimed as a dependent on another person’s
more than one job, total the line p amounts from all Schedule A New York State tax return, only the person who claims the
sections and include the total on Form IT-203, line 1, in the New student as a dependent may claim the itemized deduction. If
York State amount column. a student is not claimed as a dependent on another person’s
New York State tax return, only the student may claim the
If you are married filing jointly, include the combined amounts itemized deduction.
of wages allocated to New York from the separate Schedule A
sections completed by you and your spouse on Form IT-203, Eligible student includes the taxpayer, the taxpayer’s spouse, and
line 1, in the New York State amount column. the taxpayer’s dependent (for whom an exemption for New York
State income tax purposes is allowed).
Failure to complete Schedule A and submit it with your
Form IT-203 will result in a delay in the processing of An institution of higher education means any institution of higher
your return. education or business, trade, technical, or other occupational
school, located in or out of New York State. The institution
Schedule B – Living quarters maintained in must be recognized and approved by either the regents of the
University of New York or a nationally recognized accrediting
New York State by a nonresident agency or association accepted by the regents. In addition, the
Complete this schedule if you marked the Yes box at item H on institution or school must provide a course of study leading to the
Form IT-203. If you or your spouse had living quarters available granting of a post-secondary degree, certificate, or diploma.
for your use in New York State during any part of 2019, (whether
or not you personally used those living quarters for any part of Where referenced on Schedule C and in these instructions, the
the year) enter the address(es). These living quarters would term college or university includes all the above institutions.
include a house, apartment, co‑op or any other living quarters Qualified college tuition expenses include tuition required for the
that are suitable for year-round use, maintained or paid for by enrollment or attendance of the eligible student at an institution
you or your spouse, or any living quarters maintained for your of higher education. The expenses may be paid by cash, check,
use by another person, family member, or employer. credit card, or with borrowed funds. The eligible student does
For example, if a company were to lease an apartment for the not need to be enrolled in a degree program or attend full time
use of the company’s president or chief executive officer, and the for the expenses to qualify. However, only expenses for
dwelling was principally available to that individual, the individual undergraduate enrollment or attendance qualify. Expenses
would be considered as maintaining living quarters in New York for enrollment or attendance at elementary or secondary public,
even though others might use the apartment on an occasional private, or religious schools, or in a course of study leading to the
basis. granting of a postbaccalaureate or other graduate degree do not
qualify.
Enter the number of days you were in New York State, even if
on personal business. (Married filing jointly? If both spouses Payments on behalf of an eligible student from a qualified
spent days in New York State, enter the higher number of days.) state tuition program (such as New York’s 529 college savings
Do not count days you traveled through New York State to use a program) are considered qualified tuition expenses for purposes
common carrier such as an airplane, train, or bus. of the college tuition deduction. If you claim the student as a
dependent, these payments are treated as paid by you.
Note: If you marked the Yes box at item H, and you spent 184
days or more (any part of a day is a day for this purpose) in Generally, qualified tuition expenses paid on behalf of an eligible
New York State, you may be considered a resident for New York student by someone other than the student (such as a relative)
State income tax purposes. The determination of residency is are treated as paid by the student. However, if the eligible student
based on the facts and circumstances of your own situation. See is claimed as a dependent on another person’s New York State
the definition of Resident, Nonresident, and Part-year resident in income tax return, only the person who claims the student as a
these instructions and the Nonresident Audit Guidelines available dependent for income tax purposes may claim the deduction for
on our website. college tuition expenses that were paid (or treated as paid) by the
student. This is the case even if the expenses were paid from the
In addition, if you marked the Yes box at item H and the living student’s earnings, gifts, inheritances, or savings.
quarters were located in New York City or Yonkers, you may also
be considered a resident of New York City or Yonkers for income If you or the eligible student claims a federal deduction or credit
tax filing purposes. for qualified college tuition expenses, you can still use these
expenses to compute the college tuition itemized deduction.
If you meet the definition of a resident of New York State,
New York City, or Yonkers, you may not file Form IT‑203. You Qualified tuition expenses do not include:
must file Form IT‑201, Resident Income Tax Return. – tuition paid through the receipt of scholarships or financial aid
(for this purpose, financial aid does not mean student loans,
Schedule C – College tuition itemized other loans and grants that must be repaid either before or
after the student ceases attending school);
deduction worksheet
If you, your spouse, or your dependent(s) were a student enrolled – amounts paid for room and board, insurance, medical
at or attending an institution of higher education, you may be expenses (including student health fees), transportation, or
entitled to a college tuition itemized deduction. The maximum other similar personal, living, or family expenses; or
deduction allowed is $10,000 per eligible student. – fees for course-related books, supplies, equipment, and
nonacademic activities, even if the fees are required to
You must complete Schedule C and submit Form IT-203-B be paid to the institution as a condition of enrollment or
with your return if you are claiming the college tuition itemized attendance.
deduction.
Access our website at www.tax.ny.gov 2019 Instructions for Form IT-203-B 45
Instructions for Form IT-203-B (continued)

Special rules If the eligible student attended more than one college or
university during the tax year, enter the EIN and name of the last
Limitation one attended.
The maximum amount of qualified college tuition expenses
allowed for each eligible student is $10,000. However, there is no Line G – If No, stop; these tuition expenses do not qualify for
limit on the number of eligible students for whom you may claim the deduction. Only expenses for undergraduate enrollment or
the itemized deduction. attendance qualify.
Line H – Enter only qualified college tuition expenses paid for the
Spouses filing separately eligible student in 2019.
If you and your spouse are filing separate returns, you may
If you paid qualified college tuition expenses in 2019 for an
each claim your separately computed college tuition itemized
academic period that begins in 2020 or after, those expenses are
deduction. However, you must each claim your separately
considered eligible expenses for the 2019 college tuition itemized
computed itemized deduction based only upon the amount of
deduction.
qualified college tuition expenses you paid (or that were treated
as if paid by you) for yourself, your spouse, or a person who you Expenses reimbursed to you from your employer are not eligible
claim as a dependent on your separate return. You cannot claim for the college tuition itemized deduction. When figuring your
expenses for a dependent claimed by your spouse. itemized deduction, you must reduce the total of your qualified
college tuition expenses by any scholarships or financial aid
For more information on the college tuition itemized deduction,
received or by any refunds of qualified expenses. If you have
go to our website.
not received a refund, scholarship, or other form of financial aid
Line A – Enter the first and last name of the eligible student. List before you file your tax return, reduce your qualified expenses
each eligible student only once on line A. If you are claiming the by the amount that will be received if you can determine this
college tuition itemized deduction for more than three students, amount. If the refund, scholarship, or financial aid is received
submit a separate statement with your Form IT-203-B. Write your after you have filed your return, you must file Form IT‑203‑X,
name and Social Security number on the statement. Amended Nonresident and Part‑Year Resident Income Tax
Return. Compute the amount by which your deduction would
Line D – If the eligible student is someone other than you or have been reduced if the refund, scholarship, or financial aid had
your spouse, the student must be claimed as a dependent on been received in the year for which you claimed the deduction.
your New York State return. If the eligible student is you or your
spouse, mark an X in the No box. Line I – Enter for each student listed on line A the lesser of
$10,000 or the amount of qualified college tuition expenses
Lines E and F – Enter the EIN and name of the college or shown on line H.
university to which qualified college tuition expenses were paid.
Obtain the EIN from Form 1098-T, Tuition Statement, or contact If you paid qualified college tuition expenses to more than one
the college or university. college or university for the same eligible student, enter the total
qualified expenses paid to all institutions during 2019 for that
student on one line.
— Notes —
Access our website at www.tax.ny.gov 2019 IT-203-I, Additional information 47
Additional information
Definitions used to determine resident, Place of Abode in the Personal Income Tax Regulations Relating
to Certain Undergraduate Students.
nonresident, or part-year resident
You may have to pay income tax as a New York State resident Note: Special rules apply to military personnel and their spouses;
even if you are not considered a resident for other purposes. For see Publication 361, New York State Income Tax Information For
income tax purposes, your resident status depends on where you Military Personnel and Veterans.
were domiciled and where you maintained a permanent place of
abode during the tax year. Resident
You are a New York State resident for income tax purposes if:
Domicile • Your domicile is not New York State but you maintain a
In general, your domicile is the place you intend to have as permanent place of abode in New York State for more than
your permanent home. Your domicile is, in effect, where your 11 months of the year and spend 184 days or more (any part
permanent home is located. It is the place you intend to return to of a day is a day for this purpose) in New York State during the
after being away (as on vacation abroad, business assignment, tax year. (In this instance, you must file Form IT-201, Resident
educational leave, or military assignment). Income Tax Return.)
You can have only one domicile. Your New York domicile does Note: If you maintain a permanent place of abode in New York
not change until you can demonstrate that you have abandoned State but are claiming to be a nonresident for tax purposes,
your New York domicile and established a new permanent you must be able to provide adequate records to substantiate
domicile outside New York State. that you did not spend more than 183 days of the tax year in
New York State.
A change of domicile must be clear and convincing. Easily
controlled factors such as where you vote, where your driver’s However, if you are a member of the armed forces, and
license and registration are issued, or where your will is located your domicile is not New York State, you are not a resident
are not primary factors in establishing domicile. To determine under this definition. If you are a military spouse, you may
whether you have, in fact, changed your domicile, you should not be considered a resident under this definition. For more
compare (1) the size, value, and nature of use of your first information, see TSB-M-10(1)I, Military Spouses Residency
residence to the size, value, and nature of use of your newly Relief Act and TSB-M-19(3)I, Veterans Benefits and Transition
acquired residence; (2) your employment and/or business Act of 2018; or
connections in both locations; (3) the amount of time spent • Your domicile is New York State. However, even if your
in both locations; (4) the physical location of items that have domicile is New York, you are not a resident if you meet all
significant sentimental value to you in both locations; and (5) your three of the conditions in either Group A or Group B as follows:
close family ties in both locations. A change of domicile is clear Group A
and convincing only when your primary ties are clearly greater in 1) You did not maintain any permanent place of abode in
the new location. When weighing your primary ties, keep in mind New York State during the tax year; and
that some may weigh more heavily than others, depending upon
2) You maintained a permanent place of abode outside
your overall lifestyle. If required by the Tax Department, it is the
New York State during the entire tax year; and
taxpayer’s responsibility to produce documentation showing the
necessary intention to effect a change of domicile. 3) You spent 30 days or less (any part of a day is a day
for this purpose) in New York State during the tax year.
If you move to a new location but intend to stay there only for Group B
a limited amount of time (no matter how long), your domicile
1) You were in a foreign country for at least 450 days (any
does not change. For example, Mr. Green of ABC Electronics in
part of a day is a day for this purpose) during any period
Newburgh, New York, was temporarily assigned to the Atlanta,
of 548 consecutive days; and
Georgia branch office for two years. After his stay in Atlanta,
he returned to his job in New York. His domicile did not change 2) You, your spouse (unless legally separated), and minor
during his stay in Georgia; it remained New York State. children spent 90 days or less (any part of a day is a
day for this purpose) in New York State during this
If your domicile is in New York State and you go to a foreign 548-day period; and
country because of a business assignment by your employer, 3) During the nonresident portion of the tax year in
or for study, research or any other purpose, your domicile does which the 548‑day period begins, and during the
not change unless you show that you definitely do not intend to nonresident portion of the tax year in which the
return to New York. 548‑day period ends, you were present in New York
State for no more than the number of days which bears
Permanent place of abode the same ratio to 90 as the number of days in such
In general, a permanent place of abode is a residence (a building portion of the tax year bears to 548. The following
or structure where a person can live) that you permanently formula illustrates this condition:
maintain, whether you own it or not, that is suitable for year-round
use. A permanent place of abode usually includes a residence Number of days in the Maximum number
your spouse owns or leases. For additional information, visit our nonresident portion of days allowed
× 90 =
website. 548 in New York State
However, a residence maintained by a full-time student enrolled
at an institution of higher education in an undergraduate degree Nonresident
program leading to a baccalaureate degree and occupied by the You are a New York State nonresident if you were not a resident
student while attending the institution is not a permanent place of New York State for any part of the year.
of abode with respect to that student. For additional information,
see TSB-M-09(15)I, Amendment to the Definition of Permanent
48 2019 IT-203-I, Additional information Access our website at www.tax.ny.gov
Part-year resident For any subsequent tax year, any item of income, gain, loss, or
You are a New York State part-year resident if you meet the deduction accrued up to the time you changed your residence
definition of resident or nonresident for only part of the year. must be excluded in determining your New York source income,
New York adjusted gross income, or total taxable amount of
New York City and Yonkers lump-sum distributions.
For the definition of a New York City or Yonkers resident, If you are subject to the special accrual rules, see the instructions
nonresident, and part-year resident, see the definitions of a for Form IT-225, addition modification number A-115 and
New York State resident, nonresident, and part-year resident, and subtraction modification number S-129.
substitute New York City or Yonkers in place of New York State.
Estates and trusts
Special accruals for full-year nonresidents Estates and trusts are subject to the New York State personal
You are subject to special accrual rules in computing your income tax. The fiduciary for an estate or trust must file
New York State personal income tax for 2019 if you meet the Form IT-205, Fiduciary Income Tax Return. Each nonresident and
following criteria: part-year resident beneficiary of an estate or trust must include
• you were a resident of New York State on his or her share of the estate or trust income, if any portion of
December 31, 2018, or you became a resident of New York that income is derived from or connected with New York sources,
State on January 1, 2020, and on Form IT-203. For more information on responsibilities of
beneficiaries, see Beneficiaries (estates and trusts) on page 26.
• you had accrued income (see below) for 2019.
You have accrued income for 2019 if either of the following Deceased taxpayers
apply:
If a taxpayer died after 2018 and before filing a return for 2019,
– you have an item of income that was fixed and determinable the taxpayer’s spouse or personal representative may have to
in a tax year prior to 2019, but you are reporting that income file and sign a return for that taxpayer. A personal representative
for federal income tax purposes in tax year 2019; or can be an executor, administrator or anyone who is in charge
– you have an item of income from a non-New York source of the deceased taxpayer’s property. If a taxpayer did not have
that was fixed and determinable in tax year 2019, but to file a federal return but had New York State tax withheld, a
you will be reporting that income for federal income tax New York return must be filed to get a refund. If a joint federal
purposes in a tax year after 2019. income tax return was filed for the deceased taxpayer and the
Income from a non-New York source is income that is not surviving spouse, a joint New York State return can be filed on
attributable to (1) a business, trade, profession, or occupation Form IT-203. Write Filing as surviving spouse in the area
carried on in New York State, or (2) the ownership of any interest where you sign the return. If someone else is the personal
in real or tangible personal property in New York State. representative for the deceased spouse, he or she must also
sign the return. The person who files the return for the deceased
If you are subject to the special accrual rules, see the instructions taxpayer should write the deceased taxpayer’s date of death in
for Form IT-225, addition modification number A-115 and the area indicated near the top of the return.
subtraction modification number S-129.
Partnerships/limited liability partnerships or
Special accruals for part-year residents companies
Income accrues to you as a taxpayer when the amount of income Partnerships, limited liability partnerships (LLPs) and limited
becomes fixed and determinable and you have an unrestricted liability companies (LLCs), limited liability investment companies
right to receive it. (LLICs) and limited liability trust companies (LLTCs) that are
An accrued expense is a cost that has been incurred but not yet treated as partnerships for federal purposes are not subject to
paid. the New York State personal income tax, but individual partners
(members) of the partnerships are.
If you are an individual moving out of New York State, accrued
income is income you earned during your New York State If your partnership has a partner who is a New York State
resident period but did not receive until after you became a resident, or if the partnership has any income from
nonresident of New York State. New York State sources, it must file Form IT-204, Partnership
Return. If your partnership carried on a business in New York
If you moved out of New York State, you must accrue any item of City, it may also have to file New York City’s Form NYC-204,
income, gain, loss, or deduction that, under an accrual method Unincorporated Business Tax Return for Partnerships (including
of accounting, would be reportable at the time you changed your Limited Liability Companies). Since New York State does not
residence. This includes income or gain you elected to report administer the New York City unincorporated business tax, do not
on the installment basis. You must also include the total taxable file your Form NYC-204 with your state return.
amount of lump-sum distributions subject to the separate tax on
lump-sum distributions (Form IT-230). Innocent spouse relief
If you are an individual moving into New York State, accrued There are three forms of innocent spouse relief: innocent
income is income you earned from a non-New York State source spouse, separation of liability, and equitable relief. You may
during your nonresident period but received after you became a qualify for relief from full or partial tax liability on a joint return
New York State resident. as an innocent spouse if: (1) there is an understatement of
tax on a joint return because of an omission or error involving
If you became a resident of New York State during the tax year, income, deduction, credit, or basis; (2) you can show that when
you must accrue any item of income, gain, loss, or deduction you signed the return you did not know and had no reason to
that, under an accrual method of accounting, would be reportable know of the understatement; and (3) taking into account all the
at the time you changed your residence. However, no accrual is facts and circumstances, it would be unfair to hold you liable
required or allowed for items of income, gain, loss, or deduction for the understated tax. You may also request a separation of
derived from or connected with New York State sources. liability for any understated tax on a joint return if you and your
Access our website at www.tax.ny.gov 2019 IT-203-I, Additional information 49
spouse or former spouse are no longer married, or are legally may have to file). Submit a copy of federal Form 2555 with your
separated, or have lived apart at all times during the 12-month Form IT‑203‑X.
period prior to the date of filing for relief. If you do not qualify as
an innocent spouse or for separation of liability, you may qualify U.S. nonresident aliens
for equitable relief if you can show that, taking into account
If you are a U.S. nonresident alien for federal income tax
all the facts and circumstances, you should not be held liable
purposes and are required to file federal Form 1040NR,
for any understatement or underpayment of tax. For more
U.S. Nonresident Alien Income Tax Return, or federal
information, see Form IT‑285, Request for Innocent Spouse
Form 1040NR-EZ, U.S. Income Tax Return for Certain
Relief (and Separation of Liability and Equitable Relief). You may
Nonresident Aliens with No Dependents, you may be required to
use Form IT-285 only for innocent spouse relief under the three
file a New York State resident return, Form IT-201 or a New York
circumstances. Do not file Form IT-285 with your return.
State nonresident return, Form IT‑203. See Resident on page 47
If you want to disclaim your spouse’s defaulted governmental and New York State nonresidents and part‑year residents
education, state university, or city university loan or past-due beginning on page 7.
support or past-due legally enforceable debt owed to a New
If you must file a New York return and you checked filing status
York State agency or a New York City tax warrant judgement
box 3, 4, or 5 on federal Form 1040NR, or box 2 on federal
debt because you do not want to apply your part of a joint refund
Form 1040NR-EZ, you must compute your New York State tax
or refundable credit to a debt owed solely by your spouse,
as married filing separately and mark an X in box 3 at item A
use Form IT-280, Nonobligated Spouse Allocation. You must
on your Form IT-201 or Form IT‑203. It is important to note that
complete Form IT-280 and submit it with your original return
some income items and line references used on Form IT-201
when filed. See Disclaiming of spouse’s debt on page 36.
or Form IT‑203 do not correspond with those shown on federal
Form 1040NR or 1040NR-EZ. For example, line 12 of federal
Members of the armed forces Form 1040NR or line 5 of federal Form 1040NR-EZ is used to
If you are a New York State nonresident, your military pay report income from scholarships and fellowships. Since there
is not subject to New York State tax and cannot be used to is no corresponding line on the New York State return, report
determine the amount of New York State personal income tax this income as other income on line 16 of Form IT-201 or
you must pay (see the instructions for Form IT-225, subtraction Form IT‑203.
modification number S-119). However, although a nonresident
military spouse’s income is generally not considered to be New Also, if you filed federal Form 1040NR you should claim the New
York source income (see Nonresidents – New York source York deduction (itemized or standard) that is more advantageous
income), the military spouse’s income is used to determine the to you.
amount of New York State personal income tax you must pay
(the income is included in the Federal amount column). Any New York State net operating loss
other income that you receive from New York State sources
Nonresident
while you are a nonresident may be subject to tax. If you have
a civilian job in New York State during your off‑duty hours, the The New York State net operating loss (NOL) to be included
income you receive is subject to income tax. Income or gain from in the New York State amount column of a nonresident’s
property located in New York State, or from a business, trade, or Form IT‑203 must be computed in the same manner as the
profession carried on in this state is also subject to tax. corresponding federal deduction, but using only New York State
items of income, gain, loss, and deduction in the computation.
In addition, if you are a part-year New York State resident, New York State modifications are not included in the computation
certain combat pay that you received during your resident period of the NOL or in determining the amount of loss to be used in the
may not be subject to tax (see the instructions for Form IT-225, carryback or carryover year.
subtraction modification number S-118).
It is possible, because of the above rules, for a nonresident to
For more information, see Publication 361, New York State have a New York State NOL without having a federal NOL, or
Income Tax Information for Military Personnel and Veterans. to have a New York State NOL that is larger or smaller than the
corresponding federal NOL. A nonresident individual claiming a
Exclusion of, or deduction from, foreign NOL for New York State purposes but not for federal income tax
purposes must file Form IT-203.
earned income
If you are entitled to claim a federal exclusion of, or deduction Part‑year resident
from, your foreign earned income (as stated under section 911
A part‑year resident of New York State who incurs losses in the
of the Internal Revenue Code (IRC)), you are also allowed to
resident or nonresident period, or both, must make a separate
claim it on your New York State income tax return in the Federal
NOL computation for each period (resident and nonresident),
amount column. You would also be allowed to claim that portion
using only those items of income, gain, loss, or deduction
of the federal exclusion of, or deduction from, foreign earned
attributable to each period. For the resident period, compute the
income in the New York State amount column to the extent it
NOL using only those items of income, gain, loss, and deduction
relates to income reported in the New York State amount column.
that would have been reported if a separate federal return
If you claim either the exclusion or the deduction, submit a copy
was filed for the period of New York State residence. For the
of your federal Form 2555, Foreign Earned Income, with your
nonresident period, compute the NOL using the above rules for
New York State income tax return.
nonresidents.
If you have not yet qualified for the exclusion or deduction but
To report an NOL on Form IT‑203, see the instructions for
you have filed a federal return, you must also file a New York
line 16, Other income, on page 24 and addition modification
State return. You should report all income, including income
number A-215 in the instructions for Form IT-225.
earned in any foreign country, reported on your federal return.
If you later qualify for an exclusion or deduction, you can file an File Form IT‑203‑X to claim a personal income tax refund based
amended return on Form IT‑203‑X, Amended Nonresident and upon an NOL carryback. File Form IT-201-X to claim a refund
Part‑Year Resident Income Tax Return (see Other forms you based upon a federal NOL carryback to a tax year when you
were a full-year New York State resident.
50 2019 IT-203-I, Additional information Access our website at www.tax.ny.gov
For more information on claiming a personal income tax refund

based upon an NOL, see the instructions for Form IT-203-X or
Form IT-201-X.
Stock options
If, as a New York State nonresident or part-year resident,
you received stock options and the options you received are
attributable to services performed in New York State, some or all
of the federal income related to the options may be included in
New York source income.
To determine the amount of federal income related to the options
that must be included in New York source income, you should
maintain records and documentation of your services performed
in New York State. For additional information, see Form IT-203-F
and its instructions.
Keep a copy of your tax records

Please remember to keep a copy of your completed income
tax return. Also keep copies of any books, records, schedules,
statements, or other related documents.
The Tax Department may ask you to provide copies of these
records after you have filed your income tax returns.
You should retain copies of your return for at least seven years
after you file your return.
Amending your return

Generally, an amended return claiming credit for, or a refund
of, an overpayment must be filed within three years of the date
that the original return was filed, or within two years of the date
that the tax was paid, whichever is later. However, if you file an
amended federal return, you must also file an amended New York
State return within 90 days from the date you amend your federal
return.
You must file an amended return to correct any error on your
original state return and to report changes made on your federal
return by the IRS. You must report such changes to the New
York State Tax Department within 90 days from the date the IRS
makes its final determination.
Use Form IT-203-X if your original return was Form IT-203. Also
use Form IT-203-X if you mistakenly filed Form IT-201, but you
were a nonresident or part-year resident. Use Form IT-201-X
if you mistakenly filed Form IT-203, but you were a full-year
resident.
In addition, you must use Form IT-203-X to file a protective claim
or to report a net operating loss (NOL) carryback.
Paid preparer information

For information relating to the Tax Preparer Registration Program,
the signing of returns by a paid preparer (anyone you pay to
prepare your return), e‑file mandate for paid preparers, and other
requirements relating to paid preparers, see Publication 58,
Information for Income Tax Return Preparers, and our website.
(continued)
Access our website at www.tax.ny.gov 2019 IT-203-I, School districts and code numbers 51
School districts and code numbers Albany – Erie
If you were a part-year resident of New York State, use this list to find your school district, contact the nearest public school to your New York
the name and code number of the public school district located in the State home.
county where you were last a New York State resident. (If you were also
a part-year resident of New York City, look for your listing after Nassau You must enter your school district and code number even if you were
County.) Enter the school district name and code number at the top of the absent temporarily, if the school your children attended was not in your
front of your return in the boxes provided. If you do not know the name of school district, or if you had no children attending school. School aid may be
affected if your school district or code number is not correct.
Albany Cattaraugus Chenango Delaware (continued)

Albany 005 Allegany-Limestone 011 Afton 003 Jefferson 310
Berne-Knox-Westerlo 050 Cattaraugus-Little Valley 094 Bainbridge-Guilford 031 Livingston Manor 349
Bethlehem 051 Cuba-Rushford 138 Brookfield 070 Margaretville 375
Cairo-Durham 076 Ellicottville 181 Chenango Forks 107 Oneonta 464
Cohoes 122 Forestville 198 Cincinnatus 113 Roscoe 545
Duanesburg 153 Franklinville 205 DeRuyter 141 Roxbury 547
Green Island 236 Frewsburg 208 Gilbertsville-Mount Upton 222 Sidney 586
Greenville 240 Gowanda 230 Greene 238 South Kortright 601
Guilderland 246 Hinsdale 277 Harpursville 259 Stamford 620
Menands 388 Olean 462 Norwich 455 Sullivan West 143
Middleburgh 393 Pine Valley 497 Otselic Valley 606 Unatego 649
Mohonasen 402 Pioneer 498 Oxford Academy and Walton 663
Niskayuna 439 Portville 512 Central 475 Worcester 711
North Colonie (including Randolph 522 Sherburne-Earlville 582
Maplewood) 443 Salamanca 556 Sidney 586 Dutchess
Ravena-Coeymans-Selkirk 524 Springville-Griffith Institute 244 Unadilla Valley 422 Arlington 022
Schalmont 568 Ten Broeck Academy and Whitney Point 703 Beacon 040
Schoharie 572 Franklinville 205 Carmel 089
South Colonie 595 West Valley 690 Clinton
Dover 149
Voorheesville 660 AuSable Valley 026 Haldane 249
Watervliet 674 Cayuga Beekmantown 043 Hyde Park 293
Auburn 025 Chateaugay 102 Millbrook 396
Allegany Cato-Meridian 092 Chazy 105 Pawling 483
Alfred-Almond 010 Groton 245 Northeastern Clinton 418 Pine Plains 496
Andover 017 Hannibal 257 Northern Adirondack 453 Poughkeepsie 514
Arkport 021 Homer 281 Peru 492 Red Hook 526
Belfast 044 Jordan-Elbridge 315 Plattsburgh 503 Rhinebeck 531
Bolivar-Richburg 054 Moravia 407 Saranac 560 Spackenkill 612
Canaseraga 083 Oswego 472 Saranac Lake 561 Taconic Hills 632
Canisteo-Greenwood 086 Port Byron 507 Wappingers 665
Red Creek 525 Columbia Webutuck 680
Cuba-Rushford 138
Dalton-Nunda (Keshequa) 320 Skaneateles 588 Chatham 103
Fillmore 192 Southern Cayuga 609 East Greenbush 158 Erie
Friendship 209 Union Springs 650 Germantown 221 Akron 004
Genesee Valley 018 Weedsport 681 Hudson 289 Alden 007
Hinsdale 277 Ichabod Crane 294 Amherst 719
Chautauqua New Lebanon 426
Letchworth 339 Attica 024
Pioneer 498 Bemus Point 048 Pine Plains 496 Buffalo 073
Portville 512 Brocton 067 Red Hook 526 Cheektowaga 106
Scio 575 Cassadaga Valley 091 Schodack 571 Cheektowaga-Sloan 589
Wellsville 683 Chautauqua Lake 104 Taconic Hills 632 Clarence 114
Whitesville 702 Clymer 119 Webutuck 680 Cleveland Hill 115
Dunkirk 155 Depew 145
Bronx Falconer 189 Cortland
East Aurora 156
Bronx 068 Forestville 198 Cincinnatus 113 Eden 171
Fredonia 206 Cortland 134 Frontier 210
Brooklyn (see Kings) Frewsburg 208 DeRuyter 141 Gowanda 230
Gowanda 230 Dryden 152 Grand Island 232
Broome Jamestown 306 Fabius-Pompey 187 Hamburg 251
Afton 003 Panama 479 Greene 238 Holland 278
Bainbridge-Guilford 031 Pine Valley 497 Groton 245 Iroquois 300
Binghamton 053 Randolph 522 Homer 281 Kenmore-
Chenango Forks 107 Ripley 536 Marathon 372 Town of Tonawanda 319
Chenango Valley 108 Sherman 583 McGraw 385 Lackawanna 326
Cincinnatus 113 Silver Creek 587 Newark Valley 432 Lake Shore 330
Deposit 146 Southwestern 611 Tully 646 Lancaster 332
Greene 238 Westfield Academy and Whitney Point 703 Maryvale 378
Harpursville 259 Central 692 North Collins 442
Delaware
Johnson City 313 Orchard Park 468
Chemung Andes 016 Pioneer 498
Maine-Endwell 364
Marathon 372 Corning-Painted Post 132 Bainbridge-Guilford 031 Silver Creek 587
Newark Valley 432 Elmira 182 Charlotte Valley 101 Springville-Griffith Institute 244
South Mountain-Hickory 720 Elmira Heights 183 Delhi 144 Sweet Home 628
Susquehanna Valley 627 Horseheads 287 Deposit 146 Tonawanda City 638
Union-Endicott 651 Newfield 436 Downsville 150 West Seneca 689
Vestal 658 Odessa-Montour 460 Franklin 203 Williamsville 706
Whitney Point 703 Spencer-Van Etten 613 Gilboa-Conesville 223
Windsor 710 Watkins Glen 675 Hancock 256
Waverly 676
52 2019 IT-203-I, School districts and code numbers Access our website at www.tax.ny.gov
Essex – Nassau
Essex Hamilton Livingston (continued) Montgomery (continued)

AuSable Valley 026 Indian Lake 296 Honeoye 282 Galway 212
Boquet Valley 179 Inlet 298 Honeoye Falls-Lima 283 Johnstown 314
Crown Point 137 Lake Pleasant 329 Le Roy 338 Oppenheim-Ephratah-
Keene 317 Long Lake 354 Livonia 350 St. Johnsville 467
Lake Placid 328 Northville 454 Mount Morris 413 Owen D. Young
Minerva 399 Piseco 499 Naples 420 (Van Hornesville) 474
Moriah 408 Poland 506 Pavilion 482 Schalmont 568
Newcomb 434 Raquette Lake 523 Perry 490 Schoharie 572
Putnam 517 Wells 682 Wayland-Cohocton 677 Scotia-Glenville 576
Saranac Lake 561 Wheatland-Chili 697 Sharon Springs 579
Schroon Lake 573 Herkimer York 716
Ticonderoga 636 Adirondack 002 Nassau
Willsboro 707 Cherry Valley-Springfield 616 Madison Amityville 014
Dolgeville 148 Brookfield 070 Baldwin 032
Franklin Fort Plain 201 Canastota 084 Bellmore 046
AuSable Valley 026 Frankfort-Schuyler 202 Cazenovia 095 Bellmore-Merrick CHS *
Brasher Falls 058 Herkimer 268 Chittenango 111 Bethpage 052
Brushton-Moira 072 Holland Patent 279 DeRuyter 141 Carle Place 088
Chateaugay 102 Ilion-Mohawk 295 East Syracuse-Minoa 167 Cold Spring Harbor 123
Malone 365 Little Falls 346 Edmeston 174 East Meadow 162
Northern Adirondack 453 Mount Markham 412 Fabius-Pompey 187 East Rockaway 166
Salmon River 558 New Hartford 424 Fayetteville-Manlius 370 East Williston 168
Saranac Lake 561 Oppenheim-Ephratah- Hamilton 252 Elmont 184
St. Regis Falls 619 St. Johnsville 467 Madison 361 Farmingdale 191
Tupper Lake 647 Owen D. Young Morrisville-Eaton 411 Floral Park-Bellerose 195
(Van Hornesville) 474 Mount Markham 412 Franklin Square 204
Fulton Poland 506 Oneida 463 Freeport 207
Amsterdam 015 Remsen 528 Otselic Valley 606 Garden City 214
Broadalbin-Perth 065 Richfield Springs 533 Sherburne-Earlville 582 Glen Cove 224
Dolgeville 148 Sauquoit Valley 564 Stockbridge Valley 624 Great Neck 234
Edinburg 173 Town of Webb 639 Unadilla Valley 422 Hempstead 265
Fonda-Fultonville 197 West Canada Valley 685 Vernon-Verona-Sherrill 584 Herricks 270
Fort Plain 201 Whitesboro 701 Waterville 673 Hewlett-Woodmere 272
Galway 212 Hicksville 273
Jefferson Manhattan (see New York) Island Park 302
Gloversville 227
Johnstown 314 Alexandria 009 Island Trees 303
Mayfield 383 Belleville Henderson 045 Monroe Jericho 311
Northville 454 Carthage 090 Avon 029 Lawrence 337
Oppenheim-Ephratah- Copenhagen 129 Brighton 063 Levittown 340
St. Johnsville 467 General Brown 217 Brockport 066 Locust Valley 352
Wheelerville 698 Gouverneur 229 Byron-Bergen 075 Long Beach 353
Hammond 253 Caledonia-Mumford 077 Lynbrook 357
Genesee Indian River 297 Churchville-Chili 112 Malverne 366
Akron 004 LaFargeville 324 East Irondequoit 160 Manhasset 368
Albion 006 Lyme 356 East Rochester 165 Massapequa 379
Alden 007 Sackets Harbor 288 Fairport 188 Merrick 389
Alexander 008 Sandy Creek 559 Gates Chili 216 Mineola 398
Attica 024 South Jefferson 600 Greece 235 New Hyde Park-
Batavia 036 Thousand Islands 634 Hilton 276 Garden City Park 425
Brockport 066 Watertown 672 Holley 280 North Bellmore 441
Byron-Bergen 075 Honeoye Falls-Lima 283 North Merrick 444
Caledonia-Mumford 077 Kings (Brooklyn) Kendall 318 North Shore 448
Elba 177 Brooklyn 071 Penfield 488 Oceanside 459
Iroquois 300 Pittsford 500 Oyster Bay-East Norwich 476
Le Roy 338 Lewis Rochester 538 Plainedge 501
Medina 387 Adirondack 002 Rush-Henrietta 549 Plainview-Old Bethpage 502
Oakfield-Alabama 458 Beaver River 041 Spencerport 614 Port Washington 511
Pavilion 482 Camden 079 Victor 659 Rockville Centre 539
Pembroke 487 Carthage 090 Wayne 678 Roosevelt 544
Royalton-Hartland 548 Copenhagen 129 Webster 679 Roslyn 546
Wyoming 714 Harrisville 261 West Irondequoit 299 Seaford 577
Lowville Academy and Wheatland-Chili 697 Sewanhaka CHS *
Greene Central 355 Syosset 630
Sandy Creek 559 Montgomery Uniondale 652
Cairo-Durham 076
Catskill 093 South Jefferson 600 Amsterdam 015 Valley Stream CHS *
Coxsackie-Athens 135 South Lewis 602 Broadalbin-Perth 065 Valley Stream 13 655
Gilboa-Conesville 223 Canajoharie 081 Valley Stream 24 656
Livingston Cherry Valley-Springfield 616 Valley Stream 30 657
Greenville 240
Hunter-Tannersville 291 Avon 029 Cobleskill-Richmondville 120 Wantagh 664
Margaretville 375 Caledonia-Mumford 077 Duanesburg 153 Westbury 691
Onteora 466 Canaseraga 083 Fonda-Fultonville 197 West Hempstead 687
Ravena-Coeymans-Selkirk 524 Dalton-Nunda (Keshequa) 320 Fort Plain 201
Windham-Ashland-Jewett 709 Dansville 140
Geneseo 218
* Do not use a high school district (CHS) in Bellmore-Merrick,
Sewanhaka, or Valley Stream. Use the code number for the
elementary school district where you live.
Access our website at www.tax.ny.gov 2019 IT-203-I, School districts and code numbers 53
New York – Staten Island
New York (Manhattan) Ontario Otsego Saratoga

Manhattan 369 Bloomfield 157 Bainbridge-Guilford 031 Amsterdam 015
Canandaigua 082 Charlotte Valley 101 Ballston Spa 034
New York City (see individual counties) Geneva 219 Cherry Valley-Springfield 616 Broadalbin-Perth 065
Honeoye 282 Cobleskill-Richmondville 120 Burnt Hills-Ballston Lake 074
Niagara Honeoye Falls-Lima 283 Cooperstown 128 Corinth 131
Akron 004 Livonia 350 Edmeston 174 Edinburg 173
Barker 035 Lyons 360 Franklin 203 Galway 212
Lewiston-Porter 341 Manchester-Shortsville Gilbertsville-Mount Upton 222 Hadley-Luzerne 247
Lockport 351 (Red Jacket) 527 Laurens 336 Hudson Falls 290
Medina 387 Marcus Whitman 374 Milford 395 Mechanicville 386
Newfane 435 Naples 420 Morris 409 Niskayuna 439
Niagara Falls 437 Newark 431 Mount Markham 412 Northville 454
Niagara Wheatfield 438 Palmyra-Macedon 478 Oneonta 464 Saratoga Springs 562
North Tonawanda 450 Penn Yan 489 Owen D. Young Schuylerville 574
Royalton-Hartland 548 Phelps-Clifton Springs (Van Hornesville) 474 Scotia-Glenville 576
Starpoint 621 (Midlakes) 493 Richfield Springs 533 Shenendehowa 581
Wilson 708 Pittsford 500 Schenevus 570 South Glens Falls 597
Victor 659 Sharon Springs 579 Stillwater 623
Oneida Wayland-Cohocton 677 Sidney 586 Waterford-Halfmoon 670
Adirondack 002 Unadilla Valley 422
Orange Unatego 649 Schenectady
Brookfield 070
Camden 079 Chester 110 Worcester 711 Amsterdam 015
Central Square 098 Cornwall 133 Burnt Hills-Ballston Lake 074
Eldred 178 Putnam Duanesburg 153
Clinton 117
Holland Patent 279 Florida 196 Brewster 060 Galway 212
Madison 361 Goshen 228 Carmel 089 Mohonasen 402
Mount Markham 412 Greenwood Lake 243 Garrison 215 Niskayuna 439
New Hartford 424 Highland Falls- Haldane 249 Schalmont 568
New York Mills 430 Fort Montgomery 275 Lakeland 331 Schenectady 569
Oneida 463 Kiryas Joel Village 725 Mahopac 363 Schoharie 572
Oriskany 469 Marlboro 377 North Salem 447 Scotia-Glenville 576
Poland 506 Middletown 394 Pawling 483 South Colonie 595
Remsen 528 Minisink Valley 400 Putnam Valley 518
Monroe-Woodbury 403 Wappingers 665 Schoharie
Rome 541
Sauquoit Valley 564 Newburgh 433 Berne-Knox-Westerlo 050
North Rockland 445 Queens Cairo-Durham 076
Stockbridge Valley 624
Town of Webb 639 Pine Bush 495 Queens 519 Canajoharie 081
Utica 653 Port Jervis 510 Charlotte Valley 101
Vernon-Verona-Sherrill 584 Ramapo 626 Rensselaer Cobleskill-Richmondville 120
Waterville 673 Tuxedo 648 Averill Park 027 Duanesburg 153
West Canada Valley 685 Valley 405 Berlin 049 Fonda-Fultonville 197
Westmoreland 695 Wallkill 662 Brunswick (Brittonkill) 064 Gilboa-Conesville 223
Whitesboro 701 Warwick Valley 668 Cambridge 078 Greenville 240
Washingtonville 669 East Greenbush 158 Jefferson 310
Onondaga Hoosick Falls 285 Middleburgh 393
Orleans Schoharie 572
Baldwinsville 033 Hoosic Valley 284
Cato-Meridian 092 Albion 006 Ichabod Crane 294 Sharon Springs 579
Cazenovia 095 Barker 035 Lansingburgh 334 Stamford 620
Central Square 098 Brockport 066 Mechanicville 386
Byron-Bergen 075 New Lebanon 426 Schuyler
Chittenango 111
DeRuyter 141 Holley 280 North Greenbush (Williams) 704 Bradford 057
East Syracuse-Minoa 167 Kendall 318 Rensselaer 530 Corning-Painted Post 132
Fabius-Pompey 187 Lyndonville 359 Schodack 571 Dundee 154
Fayetteville-Manlius 370 Medina 387 Stillwater 623 Hammondsport 254
Homer 281 Oakfield-Alabama 458 Troy 642 Horseheads 287
Jamesville-Dewitt 307 Royalton-Hartland 548 Wynantskill 713 Odessa-Montour 460
Jordan-Elbridge 315 South Seneca 607
Oswego Richmond (Staten Island) Spencer-Van Etten 613
LaFayette 325
Liverpool 348 Altmar-Parish-Williamstown 012 Staten Island 622 Trumansburg 643
Lyncourt 358 Camden 079 Watkins Glen 675
Marcellus 373 Cato-Meridian 092 Rockland
Moravia 407 Central Square 098 Seneca
Clarkstown 423
North Syracuse 449 Fulton 211 East Ramapo 615 Clyde-Savannah 118
Onondaga 465 Hannibal 257 Nanuet 419 Geneva 219
Phoenix 494 Mexico Academy and North Rockland 445 Lyons 360
Skaneateles 588 Central 390 Nyack 457 Phelps-Clifton Springs
Solvay 593 Oswego 472 Pearl River 484 (Midlakes) 493
Syracuse 631 Phoenix 494 Ramapo 626 Romulus 542
Tully 646 Pulaski Academy and South Orangetown 605 Seneca Falls 578
West Genesee 686 Central 516 South Seneca 607
Westhill 694 Sandy Creek 559 Trumansburg 643
South Jefferson 600 Waterloo 671
Staten Island (see Richmond)
54 2019 IT-203-I, School districts and code numbers Access our website at www.tax.ny.gov
Steuben – Yates
Steuben Suffolk (continued) Tompkins (continued) Wayne (continued)

Addison 001 Harborfields 258 Groton 245 Red Creek 525
Alfred-Almond 010 Hauppauge 264 Homer 281 Sodus 592
Andover 017 Huntington 292 Ithaca 305 Victor 659
Arkport 021 Islip 304 Lansing 333 Wayne 678
Avoca 028 Kings Park 321 Moravia 407 Webster 679
Bath 037 Lindenhurst 344 Newark Valley 432 Williamson 705
Bradford 057 Longwood 392 Newfield 436
Campbell-Savona 080 Mattituck-Cutchogue 382 Odessa-Montour 460 Westchester
Canaseraga 083 Middle Country 391 Southern Cayuga 609 Ardsley 019
Canisteo-Greenwood 086 Miller Place 397 Spencer-Van Etten 613 Bedford 042
Corning-Painted Post 132 Montauk 404 Trumansburg 643 Blind Brook 535
Dansville 140 Mount Sinai 414 Briarcliff Manor 061
Elmira 182 New Suffolk 429 Ulster Bronxville 069
Hammondsport 254 North Babylon 440 Ellenville 180 Byram Hills 023
Hornell 286 Northport-East Northport 452 Fallsburg 190 Chappaqua 100
Jasper-Troupsburg 308 Oysterponds 477 Highland 274 Croton-Harmon 136
Naples 420 Patchogue-Medford 481 Kingston 322 Dobbs Ferry 147
Penn Yan 489 Port Jefferson 509 Livingston Manor 349 Eastchester 169
Prattsburg 515 Quogue 521 Margaretville 375 Edgemont 172
Wayland-Cohocton 677 Remsenburg-Speonk 529 Marlboro 377 Elmsford 185
Whitesville 702 Riverhead 537 New Paltz 427 Greenburgh Central 7 237
Rocky Point 540 Onteora 466 Harrison 260
St. Lawrence Sachem 553 Pine Bush 495 Hastings-on-Hudson 263
Alexandria 009 Sagaponack 555 Rondout Valley 543 Hendrick Hudson 267
Brasher Falls 058 Sag Harbor 554 Saugerties 563 Irvington 301
Brushton-Moira 072 Sayville 566 Tri-Valley 640 Katonah-Lewisboro 316
Canton 087 Shelter Island 580 Valley 405 Lakeland 331
Clifton-Fine 116 Shoreham-Wading River 585 Wallkill 662 Mamaroneck 367
Colton-Pierrepont 124 Smithtown 590 Mount Pleasant 417
Edwards-Knox 724 Southampton 608 Warren Mount Vernon 416
Gouverneur 229 South Country 596 Abraham Wing 226 New Rochelle 428
Hammond 253 South Huntington 599 Bolton 055 North Salem 447
Harrisville 261 Southold 610 Corinth 131 Ossining 471
Hermon-DeKalb 269 Springs 617 Glens Falls 225 Peekskill 485
Heuvelton 271 Three Village 635 Hadley-Luzerne 247 Pelham 486
Indian River 297 Tuckahoe Common 645 Hudson Falls 290 Pleasantville 504
Lisbon 345 Wainscott 661 Johnsburg 312 Pocantico Hills 505
Madrid-Waddington 362 West Babylon 684 Lake George 327 Port Chester 508
Massena 380 Westhampton Beach 693 Minerva 399 Putnam Valley 518
Morristown 410 West Islip 688 North Warren 451 Rye 551
Norwood-Norfolk 456 William Floyd 381 Queensbury 520 Rye Neck 552
Ogdensburg 461 Wyandanch 712 Schroon Lake 573 Scarsdale 567
Parishville-Hopkinton 480 Ticonderoga 636 Somers 594
Potsdam 513 Sullivan Tarrytowns 633
Warrensburg 666
Salmon River 558 Eldred 178 Tuckahoe Union Free 644
St. Regis Falls 619 Ellenville 180 Washington Valhalla 654
Tupper Lake 647 Fallsburg 190 Argyle 020 White Plains 699
Liberty 342 Cambridge 078 Yonkers 715
Suffolk Livingston Manor 349 Yorktown 717
Fort Ann 199
Amagansett 013 Minisink Valley 400 Fort Edward 200
Amityville 014 Monticello 406 Wyoming
Granville 233
Babylon 030 Pine Bush 495 Greenwich 241 Alden 007
Bayport-Blue Point 039 Port Jervis 510 Hartford 262 Alexander 008
Bay Shore 038 Sullivan West 143 Hoosick Falls 285 Attica 024
Brentwood 059 Roscoe 545 Hoosic Valley 284 Dalton-Nunda (Keshequa) 320
Bridgehampton 062 Tri-Valley 640 Hudson Falls 290 Fillmore 192
Center Moriches 096 Lake George 327 Holland 278
Central Islip 097 Tioga Iroquois 300
Putnam 517
Cold Spring Harbor 123 Candor 085 Salem 557 Letchworth 339
Commack 125 Dryden 152 Schuylerville 574 Pavilion 482
Comsewogue 126 Ithaca 305 Stillwater 623 Perry 490
Connetquot 127 Maine-Endwell 364 Whitehall 700 Pioneer 498
Copiague 130 Marathon 372 Warsaw 667
Deer Park 142 Newark Valley 432 Wayne Wyoming 714
East Hampton 159 Owego Apalachin 473 Cato-Meridian 092 York 716
East Islip 161 Spencer-Van Etten 613 Clyde-Savannah 118
East Moriches 163 Tioga 637 Yates
Gananda 213
Eastport-South Manor 170 Union-Endicott 651 Lyons 360 Dundee 154
East Quogue 164 Vestal 658 Marion 376 Geneva 219
Elwood 186 Waverly 676 North Rose-Wolcott 446 Marcus Whitman 374
Farmingdale 191 Whitney Point 703 Newark 431 Naples 420
Fire Island 193 Palmyra-Macedon 478 Penn Yan 489
Tompkins
Fishers Island 194 Penfield 488 Prattsburg 515
Greenport 239 Candor 085 Phelps-Clifton Springs
Half Hollow Hills 250 Cortland 134 (Midlakes) 493
Hampton Bays 255 Dryden 152 Port Byron 507
Access our website at www.tax.ny.gov Instructions for Form IT-203 $0 - $5,999 55
NYS
2019 New York State Tax Table
If your New York adjusted gross income (line 32 of Form IT-203) is more than $107,650, you cannot use
these tables. See Tax computation — New York AGI of more than $107,650 beginning on page 64 to
compute your tax. Failure to follow these instructions may result in your having to pay interest and penalty if the
income tax you report on your return is less than the correct amount.
If line 37
Example: Mr. and Mrs. Jones are filing a (taxable And you are –
income) is –
joint return. Their taxable income on line 37
At But
of Form IT-203 is $38,275. First, they find the least less
Single
or
Married
filing
Head
of a
In this New York State tax 38,250 - 38,300 income line. Next, they find than Married jointly * household
table, the taxable income the column for Married filing jointly and read filing
separately

column is the amount from down the column. The amount shown where
Form IT-203, line 37. the income line and filing status column meet is
Your New York State tax is:
$1,814. This is the tax amount they must write
38,200
38,200 38,250
38,250 2,087
2,130 1,811
1,817 1,942
1,962
on line 38 of Form IT‑203. 38,250 38,300
38,250 38,300 2,134
2,090 1,820
1,814 1,966
1,945
38,300 38,350
38,300 38,350 2,137
2,093 1,823
1,817 1,969
1,948
38,350 38,400
38,350 38,400 2,140
2,096 1,826
1,820 1,972
1,951

If line 37 If line 37 If line 37

(taxable And you are – (taxable And you are – (taxable And you are –
income) is – income) is – income) is –
At But Single Married Head At But Single Married Head At But Single Married Head
least less or filing of a least less or filing of a least less or filing of a
than Married jointly * household than Married jointly * household than Married jointly * household
filing filing filing
separately separately separately
Your New York State tax is:
$0 $13 $0 $0 $0 2,000 Your New York State tax is: 4,000 Your New York State tax is:
13 25 1 1 1
25 50 2 2 2
2,000
2,050 81 81 81
4,000
4,050 161 161 161
50 100 3 3 3
2,050
2,100 83 83 83
4,050
4,100 163 163 163
100 150 5 5 5
2,100
2,150 85 85 85
4,100
4,150 165 165 165
150 200 7 7 7
2,150
2,200 87 87 87
4,150
4,200 167 167 167
200 250 9 9 9
2,200
2,250 89 89 89
4,200
4,250 169 169 169
250 300 11 11 11
2,250
2,300 91 91 91
4,250
4,300 171 171 171
300 350 13 13 13
2,300
2,350 93 93 93
4,300
4,350 173 173 173
350 400 15 15 15
2,350
2,400 95 95 95
4,350
4,400 175 175 175
400 450 17 17 17
2,400
2,450 97 97 97
4,400
4,450 177 177 177
450 500 19 19 19
2,450
2,500 99 99 99
4,450
4,500 179 179 179
500 550 21 21 21
2,500
2,550 101 101 101
4,500
4,550 181 181 181
550 600 23 23 23
2,550
2,600 103 103 103
4,550
4,600 183 183 183
600 650 25 25 25
2,600
2,650 105 105 105
4,600
4,650 185 185 185
650 700 27 27 27
2,650
2,700 107 107 107
4,650
4,700 187 187 187
700 750 29 29 29
2,700
2,750 109 109 109
4,700
4,750 189 189 189
750 800 31 31 31
2,750
2,800 111 111 111
4,750
4,800 191 191 191
800 850 33 33 33
2,800
2,850 113 113 113
4,800
4,850 193 193 193
850 900 35 35 35
2,850
2,900 115 115 115
4,850
4,900 195 195 195
900 950 37 37 37
2,900
2,950 117 117 117
4,900
4,950 197 197 197
950
1,000 39 39 39
2,950
3,000 119 119 119
4,950
5,000 199 199 199
1,000 Your New York State tax is: 3,000 Your New York State tax is: 5,000 Your New York State tax is:

1,000
1,050 41 41 41
3,000
3,050 121 121 121
5,000
5,050 201 201 201

1,050
1,100 43 43 43
3,050
3,100 123 123 123
5,050
5,100 203 203 203

1,100
1,150 45 45 45
3,100
3,150 125 125 125
5,100
5,150 205 205 205

1,150
1,200 47 47 47
3,150
3,200 127 127 127
5,150
5,200 207 207 207

1,200
1,250 49 49 49
3,200
3,250 129 129 129
5,200
5,250 209 209 209

1,250
1,300 51 51 51
3,250
3,300 131 131 131
5,250
5,300 211 211 211

1,300
1,350 53 53 53
3,300
3,350 133 133 133
5,300
5,350 213 213 213

1,350
1,400 55 55 55
3,350
3,400 135 135 135
5,350
5,400 215 215 215

1,400
1,450 57 57 57
3,400
3,450 137 137 137
5,400
5,450 217 217 217

1,450
1,500 59 59 59
3,450
3,500 139 139 139
5,450
5,500 219 219 219

1,500
1,550 61 61 61
3,500
3,550 141 141 141
5,500
5,550 221 221 221

1,550
1,600 63 63 63
3,550
3,600 143 143 143
5,550
5,600 223 223 223

1,600
1,650 65 65 65
3,600
3,650 145 145 145
5,600
5,650 225 225 225

1,650
1,700 67 67 67
3,650
3,700 147 147 147
5,650
5,700 227 227 227

1,700
1,750 69 69 69
3,700
3,750 149 149 149
5,700
5,750 229 229 229

1,750
1,800 71 71 71
3,750
3,800 151 151 151
5,750
5,800 231 231 231

1,800
1,850 73 73 73
3,800
3,850 153 153 153
5,800
5,850 233 233 233

1,850
1,900 75 75 75
3,850
3,900 155 155 155
5,850
5,900 235 235 235

1,900
1,950 77 77 77
3,900
3,950 157 157 157
5,900
5,950 237 237 237

1,950
2,000 79 79 79
3,950
4,000 159 159 159
5,950
6,000 239 239 239
* This column must also be used by a qualifying widow(er)
56
$6,000 - $14,999 Instructions for Form IT-203 Access our website at www.tax.ny.gov
2019 New York State Tax Table NYS



6,000
6,050 241 241 241
9,000 9,050 364 361 361
12,000
12,050 501 481 481

6,050
6,100 243 243 243
9,050 9,100 366 363 363
12,050
12,100 504 483 483

6,100
6,150 245 245 245
9,100 9,150 368 365 365
12,100
12,150 506 485 485

6,150
6,200 247 247 247
9,150 9,200 370 367 367
12,150
12,200 509 487 487

6,200
6,250 249 249 249
9,200 9,250 373 369 369
12,200
12,250 512 489 489

6,250
6,300 251 251 251
9,250 9,300 375 371 371
12,250
12,300 514 491 491

6,300
6,350 253 253 253
9,300 9,350 377 373 373
12,300
12,350 517 493 493

6,350
6,400 255 255 255
9,350 9,400 379 375 375
12,350
12,400 519 495 495

6,400
6,450 257 257 257
9,400 9,450 382 377 377
12,400
12,450 522 497 497

6,450
6,500 259 259 259
9,450 9,500 384 379 379
12,450
12,500 525 499 499

6,500
6,550 261 261 261
9,500 9,550 386 381 381
12,500
12,550 527 501 501

6,550
6,600 263 263 263
9,550 9,600 388 383 383
12,550
12,600 530 503 503

6,600
6,650 265 265 265
9,600 9,650 391 385 385
12,600
12,650 533 505 505

6,650
6,700 267 267 267
9,650 9,700 393 387 387
12,650
12,700 535 507 507

6,700
6,750 269 269 269
9,700 9,750 395 389 389
12,700
12,750 538 509 509

6,750
6,800 271 271 271
9,750 9,800 397 391 391
12,750
12,800 540 511 511

6,800
6,850 273 273 273
9,800 9,850 400 393 393
12,800
12,850 543 513 513

6,850
6,900 275 275 275
9,850 9,900 402 395 395
12,850
12,900 546 515 515

6,900
6,950 277 277 277
9,900 9,950 404 397 397
12,900
12,950 548 517 518

6,950
7,000 279 279 279
9,950
10,000 406 399 399
12,950
13,000 551 519 520
7,000 7,050 281 281 281
10,000 10,050 409 401 401
13,000 13,050 554 521 522
7,050 7,100 283 283 283
10,050 10,100 411 403 403
13,050 13,100 556 523 524
7,100 7,150 285 285 285
10,100 10,150 413 405 405
13,100 13,150 559 525 527
7,150 7,200 287 287 287
10,150 10,200 415 407 407
13,150 13,200 561 527 529
7,200 7,250 289 289 289
10,200 10,250 418 409 409
13,200 13,250 564 529 531
7,250 7,300 291 291 291
10,250 10,300 420 411 411
13,250 13,300 567 531 533
7,300 7,350 293 293 293
10,300 10,350 422 413 413
13,300 13,350 569 533 536
7,350 7,400 295 295 295
10,350 10,400 424 415 415
13,350 13,400 572 535 538
7,400 7,450 297 297 297
10,400 10,450 427 417 417
13,400 13,450 575 537 540
7,450 7,500 299 299 299
10,450 10,500 429 419 419
13,450 13,500 577 539 542
7,500 7,550 301 301 301
10,500 10,550 431 421 421
13,500 13,550 580 541 545
7,550 7,600 303 303 303
10,550 10,600 433 423 423
13,550 13,600 582 543 547
7,600 7,650 305 305 305
10,600 10,650 436 425 425
13,600 13,650 585 545 549
7,650 7,700 307 307 307
10,650 10,700 438 427 427
13,650 13,700 588 547 551
7,700 7,750 309 309 309
10,700 10,750 440 429 429
13,700 13,750 590 549 554
7,750 7,800 311 311 311
10,750 10,800 442 431 431
13,750 13,800 593 551 556
7,800 7,850 313 313 313
10,800 10,850 445 433 433
13,800 13,850 596 553 558
7,850 7,900 315 315 315
10,850 10,900 447 435 435
13,850 13,900 598 555 560
7,900 7,950 317 317 317
10,900 10,950 449 437 437
13,900 13,950 601 557 563
7,950 8,000 319 319 319
10,950 11,000 451 439 439
13,950 14,000 604 559 565
8,000 8,050 321 321 321
11,000 11,050 454 441 441
14,000 14,050 607 561 567
8,050 8,100 323 323 323
11,050 11,100 456 443 443
14,050 14,100 610 563 569
8,100 8,150 325 325 325
11,100 11,150 458 445 445
14,100 14,150 613 565 572
8,150 8,200 327 327 327
11,150 11,200 460 447 447
14,150 14,200 616 567 574
8,200 8,250 329 329 329
11,200 11,250 463 449 449
14,200 14,250 619 569 576
8,250 8,300 331 331 331
11,250 11,300 465 451 451
14,250 14,300 622 571 578
8,300 8,350 333 333 333
11,300 11,350 467 453 453
14,300 14,350 625 573 581
8,350 8,400 335 335 335
11,350 11,400 469 455 455
14,350 14,400 628 575 583
8,400 8,450 337 337 337
11,400 11,450 472 457 457
14,400 14,450 631 577 585
8,450 8,500 339 339 339
11,450 11,500 474 459 459
14,450 14,500 634 579 587
8,500 8,550 341 341 341
11,500 11,550 476 461 461
14,500 14,550 637 581 590
8,550 8,600 343 343 343
11,550 11,600 478 463 463
14,550 14,600 640 583 592
8,600 8,650 346 345 345
11,600 11,650 481 465 465
14,600 14,650 643 585 594
8,650 8,700 348 347 347
11,650 11,700 483 467 467
14,650 14,700 646 587 596
8,700 8,750 350 349 349
11,700 11,750 485 469 469
14,700 14,750 649 589 599
8,750 8,800 352 351 351
11,750 11,800 488 471 471
14,750 14,800 652 591 601
8,800 8,850 355 353 353
11,800 11,850 491 473 473
14,800 14,850 655 593 603
8,850 8,900 357 355 355
11,850 11,900 493 475 475
14,850 14,900 658 595 605
8,900 8,950 359 357 357
11,900 11,950 496 477 477
14,900 14,950 660 597 608
8,950 9,000 361 359 359
11,950 12,000 498 479 479
14,950 15,000 663 599 610
Access our website at www.tax.ny.gov $15,000 - $23,999 57
NYS


15,000 15,050 666 601 612
18,000
18,050 843 725 750 21,000 21,050 1,020 860 908
15,050 15,100 669 603 614
18,050
18,100 846 728 752 21,050 21,100 1,023 863 911
15,100 15,150 672 605 617
18,100
18,150 849 730 755 21,100 21,150 1,026 865 914
15,150 15,200 675 607 619
18,150
18,200 852 732 758 21,150 21,200 1,029 867 917
15,200 15,250 678 609 621
18,200
18,250 855 734 760 21,200 21,250 1,032 869 920
15,250 15,300 681 611 623
18,250
18,300 858 737 763 21,250 21,300 1,035 872 923
15,300 15,350 684 613 626
18,300
18,350 861 739 765 21,300 21,350 1,038 874 926
15,350 15,400 687 615 628
18,350
18,400 864 741 768 21,350 21,400 1,041 876 929
15,400 15,450 690 617 630
18,400
18,450 867 743 771 21,400 21,450 1,044 878 932
15,450 15,500 693 619 632
18,450
18,500 870 746 773 21,450 21,500 1,047 881 935
15,500 15,550 696 621 635
18,500
18,550 873 748 776 21,500 21,550 1,050 883 938
15,550 15,600 699 623 637
18,550
18,600 876 750 779 21,550 21,600 1,053 885 941
15,600 15,650 702 625 639
18,600
18,650 879 752 781 21,600 21,650 1,056 887 944
15,650 15,700 705 627 641
18,650
18,700 882 755 784 21,650 21,700 1,059 890 947
15,700 15,750 708 629 644
18,700
18,750 885 757 786 21,700 21,750 1,062 892 950
15,750 15,800 711 631 646
18,750
18,800 888 759 789 21,750 21,800 1,065 894 953
15,800 15,850 714 633 648
18,800
18,850 891 761 792 21,800 21,850 1,068 896 956
15,850 15,900 717 635 650
18,850
18,900 894 764 794 21,850 21,900 1,071 899 959
15,900 15,950 719 637 653
18,900
18,950 896 766 797 21,900 21,950 1,075 901 961
15,950 16,000 722 639 655
18,950
19,000 899 768 800 21,950 22,000 1,078 903 964
16,000 16,050 725 641 657 19,000 19,050 902 770 802 22,000 22,050 1,081 905 967
16,050 16,100 728 643 659 19,050 19,100 905 773 805 22,050 22,100 1,084 908 970
16,100 16,150 731 645 662 19,100 19,150 908 775 807 22,100 22,150 1,087 910 973
16,150 16,200 734 647 664 19,150 19,200 911 777 810 22,150 22,200 1,090 912 976
16,200 16,250 737 649 666 19,200 19,250 914 779 813 22,200 22,250 1,093 914 979
16,250 16,300 740 651 668 19,250 19,300 917 782 815 22,250 22,300 1,096 917 982
16,300 16,350 743 653 671 19,300 19,350 920 784 818 22,300 22,350 1,099 919 985
16,350 16,400 746 655 673 19,350 19,400 923 786 821 22,350 22,400 1,103 921 988
16,400 16,450 749 657 675 19,400 19,450 926 788 823 22,400 22,450 1,106 923 991
16,450 16,500 752 659 677 19,450 19,500 929 791 826 22,450 22,500 1,109 926 994
16,500 16,550 755 661 680 19,500 19,550 932 793 828 22,500 22,550 1,112 928 997
16,550 16,600 758 663 682 19,550 19,600 935 795 831 22,550 22,600 1,115 930 1,000
16,600 16,650 761 665 684 19,600 19,650 938 797 834 22,600 22,650 1,118 932 1,003
16,650 16,700 764 667 686 19,650 19,700 941 800 836 22,650 22,700 1,121 935 1,006
16,700 16,750 767 669 689 19,700 19,750 944 802 839 22,700 22,750 1,124 937 1,009
16,750 16,800 770 671 691 19,750 19,800 947 804 842 22,750 22,800 1,127 939 1,012
16,800 16,850 773 673 693 19,800 19,850 950 806 844 22,800 22,850 1,130 941 1,015
16,850 16,900 776 675 695 19,850 19,900 953 809 847 22,850 22,900 1,134 944 1,018
16,900 16,950 778 677 698 19,900 19,950 955 811 849 22,900 22,950 1,137 946 1,020
16,950 17,000 781 679 700 19,950 20,000 958 813 852 22,950 23,000 1,140 948 1,023
17,000 17,050 784 681 702
20,000
20,050 961 815 855 23,000 23,050 1,143 950 1,026
17,050 17,100 787 683 704
20,050
20,100 964 818 857 23,050 23,100 1,146 953 1,029
17,100 17,150 790 685 707
20,100
20,150 967 820 860 23,100 23,150 1,149 955 1,032
17,150 17,200 793 687 709
20,150
20,200 970 822 863 23,150 23,200 1,152 957 1,035
17,200 17,250 796 689 711
20,200
20,250 973 824 865 23,200 23,250 1,155 959 1,038
17,250 17,300 799 692 713
20,250
20,300 976 827 868 23,250 23,300 1,158 962 1,041
17,300 17,350 802 694 716
20,300
20,350 979 829 870 23,300 23,350 1,162 964 1,044
17,350 17,400 805 696 718
20,350
20,400 982 831 873 23,350 23,400 1,165 966 1,047
17,400 17,450 808 698 720
20,400
20,450 985 833 876 23,400 23,450 1,168 968 1,050
17,450 17,500 811 701 722
20,450
20,500 988 836 878 23,450 23,500 1,171 971 1,053
17,500 17,550 814 703 725
20,500
20,550 991 838 881 23,500 23,550 1,174 973 1,056
17,550 17,600 817 705 727
20,550
20,600 994 840 884 23,550 23,600 1,177 975 1,059
17,600 17,650 820 707 729
20,600
20,650 997 842 886 23,600 23,650 1,180 977 1,062
17,650 17,700 823 710 731
20,650
20,700 1,000 845 889 23,650 23,700 1,183 980 1,065
17,700 17,750 826 712 734
20,700
20,750 1,003 847 891 23,700 23,750 1,186 983 1,068
17,750 17,800 829 714 737
20,750
20,800 1,006 849 894 23,750 23,800 1,189 985 1,071
17,800 17,850 832 716 739
20,800
20,850 1,009 851 897 23,800 23,850 1,193 988 1,074
17,850 17,900 835 719 742
20,850
20,900 1,012 854 899 23,850 23,900 1,196 990 1,077
17,900 17,950 837 721 744
20,900
20,950 1,014 856 902 23,900 23,950 1,199 993 1,079
17,950 18,000 840 723 747
20,950
21,000 1,017 858 905 23,950 24,000 1,202 996 1,082
58


24,000 24,050 1,205 998 1,085
27,000
27,050 1,391 1,156 1,262
30,000
30,050 1,578 1,327 1,439
24,050 24,100 1,208 1,001 1,088
27,050
27,100 1,394 1,158 1,265
30,050
30,100 1,581 1,330 1,442
24,100 24,150 1,211 1,004 1,091
27,100
27,150 1,398 1,161 1,268
30,100
30,150 1,584 1,333 1,445
24,150 24,200 1,214 1,006 1,094
27,150
27,200 1,401 1,164 1,271
30,150
30,200 1,587 1,336 1,448
24,200 24,250 1,217 1,009 1,097
27,200
27,250 1,404 1,166 1,274
30,200
30,250 1,590 1,339 1,451
24,250 24,300 1,221 1,011 1,100
27,250
27,300 1,407 1,169 1,277
30,250
30,300 1,593 1,342 1,454
24,300 24,350 1,224 1,014 1,103
27,300
27,350 1,410 1,172 1,280
30,300
30,350 1,596 1,345 1,457
24,350 24,400 1,227 1,017 1,106
27,350
27,400 1,413 1,174 1,283
30,350
30,400 1,599 1,348 1,460
24,400 24,450 1,230 1,019 1,109
27,400
27,450 1,416 1,177 1,286
30,400
30,450 1,602 1,351 1,463
24,450 24,500 1,233 1,022 1,112
27,450
27,500 1,419 1,179 1,289
30,450
30,500 1,606 1,354 1,466
24,500 24,550 1,236 1,025 1,115
27,500
27,550 1,422 1,182 1,292
30,500
30,550 1,609 1,357 1,469
24,550 24,600 1,239 1,027 1,118
27,550
27,600 1,425 1,185 1,295
30,550
30,600 1,612 1,360 1,472
24,600 24,650 1,242 1,030 1,121
27,600
27,650 1,429 1,187 1,298
30,600
30,650 1,615 1,363 1,475
24,650 24,700 1,245 1,032 1,124
27,650
27,700 1,432 1,190 1,301
30,650
30,700 1,618 1,366 1,478
24,700 24,750 1,248 1,035 1,127
27,700
27,750 1,435 1,193 1,304
30,700
30,750 1,621 1,369 1,481
24,750 24,800 1,252 1,038 1,130
27,750
27,800 1,438 1,195 1,307
30,750
30,800 1,624 1,372 1,484
24,800 24,850 1,255 1,040 1,133
27,800
27,850 1,441 1,198 1,310
30,800
30,850 1,627 1,375 1,487
24,850 24,900 1,258 1,043 1,136
27,850
27,900 1,444 1,200 1,313
30,850
30,900 1,630 1,378 1,490
24,900 24,950 1,261 1,046 1,138
27,900
27,950 1,447 1,203 1,315
30,900
30,950 1,634 1,380 1,492
24,950 25,000 1,264 1,048 1,141
27,950
28,000 1,450 1,206 1,318
30,950
31,000 1,637 1,383 1,495
25,000 25,050 1,267 1,051 1,144
28,000 28,050 1,453 1,209 1,321
31,000 31,050 1,640 1,386 1,498
25,050 25,100 1,270 1,053 1,147
28,050 28,100 1,457 1,212 1,324
31,050 31,100 1,643 1,389 1,501
25,100 25,150 1,273 1,056 1,150
28,100 28,150 1,460 1,215 1,327
31,100 31,150 1,646 1,392 1,504
25,150 25,200 1,276 1,059 1,153
28,150 28,200 1,463 1,218 1,330
31,150 31,200 1,649 1,395 1,507
25,200 25,250 1,280 1,061 1,156
28,200 28,250 1,466 1,221 1,333
31,200 31,250 1,652 1,398 1,510
25,250 25,300 1,283 1,064 1,159
28,250 28,300 1,469 1,224 1,336
31,250 31,300 1,655 1,401 1,513
25,300 25,350 1,286 1,067 1,162
28,300 28,350 1,472 1,227 1,339
31,300 31,350 1,658 1,404 1,516
25,350 25,400 1,289 1,069 1,165
28,350 28,400 1,475 1,230 1,342
31,350 31,400 1,661 1,407 1,519
25,400 25,450 1,292 1,072 1,168
28,400 28,450 1,478 1,233 1,345
31,400 31,450 1,665 1,410 1,522
25,450 25,500 1,295 1,074 1,171
28,450 28,500 1,481 1,236 1,348
31,450 31,500 1,668 1,413 1,525
25,500 25,550 1,298 1,077 1,174
28,500 28,550 1,484 1,239 1,351
31,500 31,550 1,671 1,416 1,528
25,550 25,600 1,301 1,080 1,177
28,550 28,600 1,488 1,242 1,354
31,550 31,600 1,674 1,419 1,531
25,600 25,650 1,304 1,082 1,180
28,600 28,650 1,491 1,245 1,357
31,600 31,650 1,677 1,422 1,534
25,650 25,700 1,307 1,085 1,183
28,650 28,700 1,494 1,248 1,360
31,650 31,700 1,680 1,425 1,537
25,700 25,750 1,311 1,088 1,186
28,700 28,750 1,497 1,251 1,363
31,700 31,750 1,683 1,428 1,540
25,750 25,800 1,314 1,090 1,189
28,750 28,800 1,500 1,254 1,366
31,750 31,800 1,686 1,431 1,543
25,800 25,850 1,317 1,093 1,192
28,800 28,850 1,503 1,257 1,369
31,800 31,850 1,689 1,434 1,546
25,850 25,900 1,320 1,095 1,195
28,850 28,900 1,506 1,260 1,372
31,850 31,900 1,692 1,437 1,549
25,900 25,950 1,323 1,098 1,197
28,900 28,950 1,509 1,262 1,374
31,900 31,950 1,696 1,439 1,551
25,950 26,000 1,326 1,101 1,200
28,950 29,000 1,512 1,265 1,377
31,950 32,000 1,699 1,442 1,554
26,000 26,050 1,329 1,103 1,203
29,000 29,050 1,516 1,268 1,380
32,000 32,050 1,702 1,445 1,557
26,050 26,100 1,332 1,106 1,206
29,050 29,100 1,519 1,271 1,383
32,050 32,100 1,705 1,448 1,560
26,100 26,150 1,335 1,109 1,209
29,100 29,150 1,522 1,274 1,386
32,100 32,150 1,708 1,451 1,563
26,150 26,200 1,339 1,111 1,212
29,150 29,200 1,525 1,277 1,389
32,150 32,200 1,711 1,454 1,566
26,200 26,250 1,342 1,114 1,215
29,200 29,250 1,528 1,280 1,392
32,200 32,250 1,714 1,457 1,570
26,250 26,300 1,345 1,116 1,218
29,250 29,300 1,531 1,283 1,395
32,250 32,300 1,717 1,460 1,573
26,300 26,350 1,348 1,119 1,221
29,300 29,350 1,534 1,286 1,398
32,300 32,350 1,720 1,463 1,576
26,350 26,400 1,351 1,122 1,224
29,350 29,400 1,537 1,289 1,401
32,350 32,400 1,724 1,466 1,579
26,400 26,450 1,354 1,124 1,227
29,400 29,450 1,540 1,292 1,404
32,400 32,450 1,727 1,469 1,582
26,450 26,500 1,357 1,127 1,230
29,450 29,500 1,543 1,295 1,407
32,450 32,500 1,730 1,472 1,585
26,500 26,550 1,360 1,130 1,233
29,500 29,550 1,547 1,298 1,410
32,500 32,550 1,733 1,475 1,588
26,550 26,600 1,363 1,132 1,236
29,550 29,600 1,550 1,301 1,413
32,550 32,600 1,736 1,478 1,591
26,600 26,650 1,366 1,135 1,239
29,600 29,650 1,553 1,304 1,416
32,600 32,650 1,739 1,481 1,594
26,650 26,700 1,370 1,137 1,242
29,650 29,700 1,556 1,307 1,419
32,650 32,700 1,742 1,484 1,597
26,700 26,750 1,373 1,140 1,245
29,700 29,750 1,559 1,310 1,422
32,700 32,750 1,745 1,487 1,601
26,750 26,800 1,376 1,143 1,248
29,750 29,800 1,562 1,313 1,425
32,750 32,800 1,748 1,490 1,604
26,800 26,850 1,379 1,145 1,251
29,800 29,850 1,565 1,316 1,428
32,800 32,850 1,751 1,493 1,607
26,850 26,900 1,382 1,148 1,254
29,850 29,900 1,568 1,319 1,431
32,850 32,900 1,755 1,496 1,610
26,900 26,950 1,385 1,151 1,256
29,900 29,950 1,571 1,321 1,433
32,900 32,950 1,758 1,498 1,613
26,950 27,000 1,388 1,153 1,259
29,950 30,000 1,575 1,324 1,436
32,950 33,000 1,761 1,501 1,616
NYS



33,000
33,050 1,764 1,504 1,619 36,000 36,050 1,950 1,681 1,806 39,000 39,050 2,137 1,858 1,992

33,050
33,100 1,767 1,507 1,622 36,050 36,100 1,953 1,684 1,809 39,050 39,100 2,140 1,861 1,995

33,100
33,150 1,770 1,510 1,625 36,100 36,150 1,956 1,687 1,812 39,100 39,150 2,143 1,864 1,998

33,150
33,200 1,773 1,513 1,629 36,150 36,200 1,960 1,690 1,815 39,150 39,200 2,146 1,867 2,001

33,200
33,250 1,776 1,516 1,632 36,200 36,250 1,963 1,693 1,818 39,200 39,250 2,149 1,870 2,004

33,250
33,300 1,779 1,519 1,635 36,250 36,300 1,966 1,696 1,821 39,250 39,300 2,152 1,873 2,007

33,300
33,350 1,783 1,522 1,638 36,300 36,350 1,969 1,699 1,824 39,300 39,350 2,155 1,876 2,010

33,350
33,400 1,786 1,525 1,641 36,350 36,400 1,972 1,702 1,827 39,350 39,400 2,158 1,879 2,014

33,400
33,450 1,789 1,528 1,644 36,400 36,450 1,975 1,705 1,830 39,400 39,450 2,161 1,882 2,017

33,450
33,500 1,792 1,531 1,647 36,450 36,500 1,978 1,708 1,833 39,450 39,500 2,164 1,885 2,020

33,500
33,550 1,795 1,534 1,650 36,500 36,550 1,981 1,711 1,837 39,500 39,550 2,168 1,888 2,023

33,550
33,600 1,798 1,537 1,653 36,550 36,600 1,984 1,714 1,840 39,550 39,600 2,171 1,891 2,026

33,600
33,650 1,801 1,540 1,656 36,600 36,650 1,987 1,717 1,843 39,600 39,650 2,174 1,894 2,029

33,650
33,700 1,804 1,543 1,660 36,650 36,700 1,991 1,720 1,846 39,650 39,700 2,177 1,897 2,032

33,700
33,750 1,807 1,546 1,663 36,700 36,750 1,994 1,723 1,849 39,700 39,750 2,180 1,900 2,035

33,750
33,800 1,810 1,549 1,666 36,750 36,800 1,997 1,726 1,852 39,750 39,800 2,183 1,903 2,038

33,800
33,850 1,814 1,552 1,669 36,800 36,850 2,000 1,729 1,855 39,800 39,850 2,186 1,906 2,042

33,850
33,900 1,817 1,555 1,672 36,850 36,900 2,003 1,732 1,858 39,850 39,900 2,189 1,909 2,045

33,900
33,950 1,820 1,557 1,675 36,900 36,950 2,006 1,734 1,861 39,900 39,950 2,192 1,911 2,048

33,950
34,000 1,823 1,560 1,678 36,950 37,000 2,009 1,737 1,865 39,950 40,000 2,196 1,914 2,051
34,000 34,050 1,826 1,563 1,681 37,000 37,050 2,012 1,740 1,868 40,000 40,050 2,199 1,917 2,054
34,050 34,100 1,829 1,566 1,684 37,050 37,100 2,015 1,743 1,871 40,050 40,100 2,202 1,920 2,057
34,100 34,150 1,832 1,569 1,688 37,100 37,150 2,019 1,746 1,874 40,100 40,150 2,205 1,923 2,060
34,150 34,200 1,835 1,572 1,691 37,150 37,200 2,022 1,749 1,877 40,150 40,200 2,208 1,926 2,063
34,200 34,250 1,838 1,575 1,694 37,200 37,250 2,025 1,752 1,880 40,200 40,250 2,211 1,929 2,066
34,250 34,300 1,842 1,578 1,697 37,250 37,300 2,028 1,755 1,883 40,250 40,300 2,214 1,932 2,069
34,300 34,350 1,845 1,581 1,700 37,300 37,350 2,031 1,758 1,886 40,300 40,350 2,217 1,935 2,073
34,350 34,400 1,848 1,584 1,703 37,350 37,400 2,034 1,761 1,889 40,350 40,400 2,220 1,938 2,076
34,400 34,450 1,851 1,587 1,706 37,400 37,450 2,037 1,764 1,892 40,400 40,450 2,223 1,941 2,079
34,450 34,500 1,854 1,590 1,709 37,450 37,500 2,040 1,767 1,896 40,450 40,500 2,227 1,944 2,082
34,500 34,550 1,857 1,593 1,712 37,500 37,550 2,043 1,770 1,899 40,500 40,550 2,230 1,947 2,085
34,550 34,600 1,860 1,596 1,715 37,550 37,600 2,046 1,773 1,902 40,550 40,600 2,233 1,950 2,088
34,600 34,650 1,863 1,599 1,719 37,600 37,650 2,050 1,776 1,905 40,600 40,650 2,236 1,953 2,091
34,650 34,700 1,866 1,602 1,722 37,650 37,700 2,053 1,779 1,908 40,650 40,700 2,239 1,956 2,094
34,700 34,750 1,869 1,605 1,725 37,700 37,750 2,056 1,782 1,911 40,700 40,750 2,242 1,959 2,097
34,750 34,800 1,873 1,608 1,728 37,750 37,800 2,059 1,785 1,914 40,750 40,800 2,245 1,962 2,101
34,800 34,850 1,876 1,611 1,731 37,800 37,850 2,062 1,788 1,917 40,800 40,850 2,248 1,965 2,104
34,850 34,900 1,879 1,614 1,734 37,850 37,900 2,065 1,791 1,920 40,850 40,900 2,251 1,968 2,107
34,900 34,950 1,882 1,616 1,737 37,900 37,950 2,068 1,793 1,924 40,900 40,950 2,255 1,970 2,110
34,950 35,000 1,885 1,619 1,740 37,950 38,000 2,071 1,796 1,927 40,950 41,000 2,258 1,973 2,113

35,000
35,050 1,888 1,622 1,743 38,000 38,050 2,074 1,799 1,930 41,000 41,050 2,261 1,976 2,116

35,050
35,100 1,891 1,625 1,747 38,050 38,100 2,078 1,802 1,933 41,050 41,100 2,264 1,979 2,119

35,100
35,150 1,894 1,628 1,750 38,100 38,150 2,081 1,805 1,936 41,100 41,150 2,267 1,982 2,122

35,150
35,200 1,897 1,631 1,753 38,150 38,200 2,084 1,808 1,939 41,150 41,200 2,270 1,985 2,125

35,200
35,250 1,901 1,634 1,756 38,200 38,250 2,087 1,811 1,942 41,200 41,250 2,273 1,988 2,128

35,250
35,300 1,904 1,637 1,759 38,250 38,300 2,090 1,814 1,945 41,250 41,300 2,276 1,991 2,132

35,300
35,350 1,907 1,640 1,762 38,300 38,350 2,093 1,817 1,948 41,300 41,350 2,279 1,994 2,135

35,350
35,400 1,910 1,643 1,765 38,350 38,400 2,096 1,820 1,951 41,350 41,400 2,282 1,997 2,138

35,400
35,450 1,913 1,646 1,768 38,400 38,450 2,099 1,823 1,955 41,400 41,450 2,286 2,000 2,141

35,450
35,500 1,916 1,649 1,771 38,450 38,500 2,102 1,826 1,958 41,450 41,500 2,289 2,003 2,144

35,500
35,550 1,919 1,652 1,774 38,500 38,550 2,105 1,829 1,961 41,500 41,550 2,292 2,006 2,147

35,550
35,600 1,922 1,655 1,778 38,550 38,600 2,109 1,832 1,964 41,550 41,600 2,295 2,009 2,150

35,600
35,650 1,925 1,658 1,781 38,600 38,650 2,112 1,835 1,967 41,600 41,650 2,298 2,012 2,153

35,650
35,700 1,928 1,661 1,784 38,650 38,700 2,115 1,838 1,970 41,650 41,700 2,301 2,015 2,156

35,700
35,750 1,932 1,664 1,787 38,700 38,750 2,118 1,841 1,973 41,700 41,750 2,304 2,018 2,160

35,750
35,800 1,935 1,667 1,790 38,750 38,800 2,121 1,844 1,976 41,750 41,800 2,307 2,021 2,163

35,800
35,850 1,938 1,670 1,793 38,800 38,850 2,124 1,847 1,979 41,800 41,850 2,310 2,024 2,166

35,850
35,900 1,941 1,673 1,796 38,850 38,900 2,127 1,850 1,983 41,850 41,900 2,313 2,027 2,169

35,900
35,950 1,944 1,675 1,799 38,900 38,950 2,130 1,852 1,986 41,900 41,950 2,317 2,029 2,172

35,950
36,000 1,947 1,678 1,802 38,950 39,000 2,133 1,855 1,989 41,950 42,000 2,320 2,032 2,175
60



42,000
42,050 2,323 2,035 2,178 45,000 45,050 2,509 2,219 2,364 48,000 48,050 2,695 2,405 2,551

42,050
42,100 2,326 2,038 2,181 45,050 45,100 2,512 2,222 2,368 48,050 48,100 2,699 2,408 2,554

42,100
42,150 2,329 2,041 2,184 45,100 45,150 2,515 2,225 2,371 48,100 48,150 2,702 2,411 2,557

42,150
42,200 2,332 2,044 2,187 45,150 45,200 2,518 2,228 2,374 48,150 48,200 2,705 2,414 2,560

42,200
42,250 2,335 2,047 2,191 45,200 45,250 2,522 2,231 2,377 48,200 48,250 2,708 2,417 2,563

42,250
42,300 2,338 2,050 2,194 45,250 45,300 2,525 2,234 2,380 48,250 48,300 2,711 2,421 2,566

42,300
42,350 2,341 2,053 2,197 45,300 45,350 2,528 2,237 2,383 48,300 48,350 2,714 2,424 2,569

42,350
42,400 2,345 2,056 2,200 45,350 45,400 2,531 2,240 2,386 48,350 48,400 2,717 2,427 2,572

42,400
42,450 2,348 2,059 2,203 45,400 45,450 2,534 2,244 2,389 48,400 48,450 2,720 2,430 2,576

42,450
42,500 2,351 2,062 2,206 45,450 45,500 2,537 2,247 2,392 48,450 48,500 2,723 2,433 2,579

42,500
42,550 2,354 2,065 2,209 45,500 45,550 2,540 2,250 2,395 48,500 48,550 2,726 2,436 2,582

42,550
42,600 2,357 2,068 2,212 45,550 45,600 2,543 2,253 2,399 48,550 48,600 2,730 2,439 2,585

42,600
42,650 2,360 2,071 2,215 45,600 45,650 2,546 2,256 2,402 48,600 48,650 2,733 2,442 2,588

42,650
42,700 2,363 2,074 2,218 45,650 45,700 2,549 2,259 2,405 48,650 48,700 2,736 2,445 2,591

42,700
42,750 2,366 2,077 2,222 45,700 45,750 2,553 2,262 2,408 48,700 48,750 2,739 2,449 2,594

42,750
42,800 2,369 2,080 2,225 45,750 45,800 2,556 2,265 2,411 48,750 48,800 2,742 2,452 2,597

42,800
42,850 2,372 2,083 2,228 45,800 45,850 2,559 2,268 2,414 48,800 48,850 2,745 2,455 2,600

42,850
42,900 2,376 2,086 2,231 45,850 45,900 2,562 2,272 2,417 48,850 48,900 2,748 2,458 2,604

42,900
42,950 2,379 2,088 2,234 45,900 45,950 2,565 2,275 2,420 48,900 48,950 2,751 2,461 2,607

42,950
43,000 2,382 2,091 2,237 45,950 46,000 2,568 2,278 2,423 48,950 49,000 2,754 2,464 2,610
43,000 43,050 2,385 2,095 2,240
46,000
46,050 2,571 2,281 2,427 49,000 49,050 2,758 2,467 2,613
43,050 43,100 2,388 2,098 2,243
46,050
46,100 2,574 2,284 2,430 49,050 49,100 2,761 2,470 2,616
43,100 43,150 2,391 2,101 2,246
46,100
46,150 2,577 2,287 2,433 49,100 49,150 2,764 2,473 2,619
43,150 43,200 2,394 2,104 2,250
46,150
46,200 2,581 2,290 2,436 49,150 49,200 2,767 2,476 2,622
43,200 43,250 2,397 2,107 2,253
46,200
46,250 2,584 2,293 2,439 49,200 49,250 2,770 2,480 2,625
43,250 43,300 2,400 2,110 2,256
46,250
46,300 2,587 2,296 2,442 49,250 49,300 2,773 2,483 2,628
43,300 43,350 2,404 2,113 2,259
46,300
46,350 2,590 2,299 2,445 49,300 49,350 2,776 2,486 2,631
43,350 43,400 2,407 2,116 2,262
46,350
46,400 2,593 2,303 2,448 49,350 49,400 2,779 2,489 2,635
43,400 43,450 2,410 2,119 2,265
46,400
46,450 2,596 2,306 2,451 49,400 49,450 2,782 2,492 2,638
43,450 43,500 2,413 2,122 2,268
46,450
46,500 2,599 2,309 2,454 49,450 49,500 2,785 2,495 2,641
43,500 43,550 2,416 2,126 2,271
46,500
46,550 2,602 2,312 2,458 49,500 49,550 2,789 2,498 2,644
43,550 43,600 2,419 2,129 2,274
46,550
46,600 2,605 2,315 2,461 49,550 49,600 2,792 2,501 2,647
43,600 43,650 2,422 2,132 2,277
46,600
46,650 2,608 2,318 2,464 49,600 49,650 2,795 2,504 2,650
43,650 43,700 2,425 2,135 2,281
46,650
46,700 2,612 2,321 2,467 49,650 49,700 2,798 2,508 2,653
43,700 43,750 2,428 2,138 2,284
46,700
46,750 2,615 2,324 2,470 49,700 49,750 2,801 2,511 2,656
43,750 43,800 2,431 2,141 2,287
46,750
46,800 2,618 2,327 2,473 49,750 49,800 2,804 2,514 2,659
43,800 43,850 2,435 2,144 2,290
46,800
46,850 2,621 2,331 2,476 49,800 49,850 2,807 2,517 2,663
43,850 43,900 2,438 2,147 2,293
46,850
46,900 2,624 2,334 2,479 49,850 49,900 2,810 2,520 2,666
43,900 43,950 2,441 2,150 2,296
46,900
46,950 2,627 2,337 2,482 49,900 49,950 2,813 2,523 2,669
43,950 44,000 2,444 2,154 2,299
46,950
47,000 2,630 2,340 2,486 49,950 50,000 2,817 2,526 2,672

44,000
44,050 2,447 2,157 2,302
47,000
47,050 2,633 2,343 2,489
50,000
50,050 2,820 2,529 2,675

44,050
44,100 2,450 2,160 2,305
47,050
47,100 2,636 2,346 2,492
50,050
50,100 2,823 2,532 2,678

44,100
44,150 2,453 2,163 2,309
47,100
47,150 2,640 2,349 2,495
50,100
50,150 2,826 2,535 2,681

44,150
44,200 2,456 2,166 2,312
47,150
47,200 2,643 2,352 2,498
50,150
50,200 2,829 2,539 2,684

44,200
44,250 2,459 2,169 2,315
47,200
47,250 2,646 2,355 2,501
50,200
50,250 2,832 2,542 2,687

44,250
44,300 2,463 2,172 2,318
47,250
47,300 2,649 2,358 2,504
50,250
50,300 2,835 2,545 2,690

44,300
44,350 2,466 2,175 2,321
47,300
47,350 2,652 2,362 2,507
50,300
50,350 2,838 2,548 2,694

44,350
44,400 2,469 2,178 2,324
47,350
47,400 2,655 2,365 2,510
50,350
50,400 2,841 2,551 2,697

44,400
44,450 2,472 2,181 2,327
47,400
47,450 2,658 2,368 2,513
50,400
50,450 2,844 2,554 2,700

44,450
44,500 2,475 2,185 2,330
47,450
47,500 2,661 2,371 2,517
50,450
50,500 2,848 2,557 2,703

44,500
44,550 2,478 2,188 2,333
47,500
47,550 2,664 2,374 2,520
50,500
50,550 2,851 2,560 2,706

44,550
44,600 2,481 2,191 2,336
47,550
47,600 2,667 2,377 2,523
50,550
50,600 2,854 2,563 2,709

44,600
44,650 2,484 2,194 2,340
47,600
47,650 2,671 2,380 2,526
50,600
50,650 2,857 2,567 2,712

44,650
44,700 2,487 2,197 2,343
47,650
47,700 2,674 2,383 2,529
50,650
50,700 2,860 2,570 2,715

44,700
44,750 2,490 2,200 2,346
47,700
47,750 2,677 2,386 2,532
50,700
50,750 2,863 2,573 2,718

44,750
44,800 2,494 2,203 2,349
47,750
47,800 2,680 2,390 2,535
50,750
50,800 2,866 2,576 2,722

44,800
44,850 2,497 2,206 2,352
47,800
47,850 2,683 2,393 2,538
50,800
50,850 2,869 2,579 2,725

44,850
44,900 2,500 2,209 2,355
47,850
47,900 2,686 2,396 2,541
50,850
50,900 2,872 2,582 2,728

44,900
44,950 2,503 2,213 2,358
47,900
47,950 2,689 2,399 2,545
50,900
50,950 2,876 2,585 2,731

44,950
45,000 2,506 2,216 2,361
47,950
48,000 2,692 2,402 2,548
50,950
51,000 2,879 2,588 2,734
NYS



51,000 51,050 2,882 2,591 2,737
54,000 54,050 3,068 2,778 2,923 57,000 57,050 3,254 2,964 3,110

51,050 51,100 2,885 2,594 2,740
54,050 54,100 3,071 2,781 2,926 57,050 57,100 3,257 2,967 3,113

51,100 51,150 2,888 2,598 2,743
54,100 54,150 3,074 2,784 2,930 57,100 57,150 3,261 2,970 3,116

51,150 51,200 2,891 2,601 2,746
54,150 54,200 3,077 2,787 2,933 57,150 57,200 3,264 2,973 3,119

51,200 51,250 2,894 2,604 2,749
54,200 54,250 3,080 2,790 2,936 57,200 57,250 3,267 2,976 3,122

51,250 51,300 2,897 2,607 2,753
54,250 54,300 3,084 2,793 2,939 57,250 57,300 3,270 2,979 3,125

51,300 51,350 2,900 2,610 2,756
54,300 54,350 3,087 2,796 2,942 57,300 57,350 3,273 2,983 3,128

51,350 51,400 2,903 2,613 2,759
54,350 54,400 3,090 2,799 2,945 57,350 57,400 3,276 2,986 3,131

51,400 51,450 2,907 2,616 2,762
54,400 54,450 3,093 2,802 2,948 57,400 57,450 3,279 2,989 3,134

51,450 51,500 2,910 2,619 2,765
54,450 54,500 3,096 2,806 2,951 57,450 57,500 3,282 2,992 3,138

51,500 51,550 2,913 2,622 2,768
54,500 54,550 3,099 2,809 2,954 57,500 57,550 3,285 2,995 3,141

51,550 51,600 2,916 2,626 2,771
54,550 54,600 3,102 2,812 2,957 57,550 57,600 3,288 2,998 3,144

51,600 51,650 2,919 2,629 2,774
54,600 54,650 3,105 2,815 2,961 57,600 57,650 3,292 3,001 3,147

51,650 51,700 2,922 2,632 2,777
54,650 54,700 3,108 2,818 2,964 57,650 57,700 3,295 3,004 3,150

51,700 51,750 2,925 2,635 2,781
54,700 54,750 3,111 2,821 2,967 57,700 57,750 3,298 3,007 3,153

51,750 51,800 2,928 2,638 2,784
54,750 54,800 3,115 2,824 2,970 57,750 57,800 3,301 3,011 3,156

51,800 51,850 2,931 2,641 2,787
54,800 54,850 3,118 2,827 2,973 57,800 57,850 3,304 3,014 3,159

51,850 51,900 2,934 2,644 2,790
54,850 54,900 3,121 2,830 2,976 57,850 57,900 3,307 3,017 3,162

51,900 51,950 2,938 2,647 2,793
54,900 54,950 3,124 2,834 2,979 57,900 57,950 3,310 3,020 3,166

51,950 52,000 2,941 2,650 2,796
54,950 55,000 3,127 2,837 2,982 57,950 58,000 3,313 3,023 3,169

52,000
52,050 2,944 2,653 2,799
55,000
55,050 3,130 2,840 2,985
58,000
58,050 3,316 3,026 3,172

52,050
52,100 2,947 2,657 2,802
55,050
55,100 3,133 2,843 2,989
58,050
58,100 3,320 3,029 3,175

52,100
52,150 2,950 2,660 2,805
55,100
55,150 3,136 2,846 2,992
58,100
58,150 3,323 3,032 3,178

52,150
52,200 2,953 2,663 2,808
55,150
55,200 3,139 2,849 2,995
58,150
58,200 3,326 3,035 3,181

52,200
52,250 2,956 2,666 2,812
55,200
55,250 3,143 2,852 2,998
58,200
58,250 3,329 3,038 3,184

52,250
52,300 2,959 2,669 2,815
55,250
55,300 3,146 2,855 3,001
58,250
58,300 3,332 3,042 3,187

52,300
52,350 2,962 2,672 2,818
55,300
55,350 3,149 2,858 3,004
58,300
58,350 3,335 3,045 3,190

52,350
52,400 2,966 2,675 2,821
55,350
55,400 3,152 2,861 3,007
58,350
58,400 3,338 3,048 3,193

52,400
52,450 2,969 2,678 2,824
55,400
55,450 3,155 2,865 3,010
58,400
58,450 3,341 3,051 3,197

52,450
52,500 2,972 2,681 2,827
55,450
55,500 3,158 2,868 3,013
58,450
58,500 3,344 3,054 3,200

52,500
52,550 2,975 2,685 2,830
55,500
55,550 3,161 2,871 3,016
58,500
58,550 3,347 3,057 3,203

52,550
52,600 2,978 2,688 2,833
55,550
55,600 3,164 2,874 3,020
58,550
58,600 3,351 3,060 3,206

52,600
52,650 2,981 2,691 2,836
55,600
55,650 3,167 2,877 3,023
58,600
58,650 3,354 3,063 3,209

52,650
52,700 2,984 2,694 2,839
55,650
55,700 3,170 2,880 3,026
58,650
58,700 3,357 3,066 3,212

52,700
52,750 2,987 2,697 2,843
55,700
55,750 3,174 2,883 3,029
58,700
58,750 3,360 3,070 3,215

52,750
52,800 2,990 2,700 2,846
55,750
55,800 3,177 2,886 3,032
58,750
58,800 3,363 3,073 3,218

52,800
52,850 2,993 2,703 2,849
55,800
55,850 3,180 2,889 3,035
58,800
58,850 3,366 3,076 3,221

52,850
52,900 2,997 2,706 2,852
55,850
55,900 3,183 2,893 3,038
58,850
58,900 3,369 3,079 3,225

52,900
52,950 3,000 2,709 2,855
55,900
55,950 3,186 2,896 3,041
58,900
58,950 3,372 3,082 3,228

52,950
53,000 3,003 2,712 2,858
55,950
56,000 3,189 2,899 3,044
58,950
59,000 3,375 3,085 3,231
53,000 53,050 3,006 2,716 2,861 56,000 56,050 3,192 2,902 3,048 59,000 59,050 3,379 3,088 3,234
53,050 53,100 3,009 2,719 2,864 56,050 56,100 3,195 2,905 3,051 59,050 59,100 3,382 3,091 3,237
53,100 53,150 3,012 2,722 2,867 56,100 56,150 3,198 2,908 3,054 59,100 59,150 3,385 3,094 3,240
53,150 53,200 3,015 2,725 2,871 56,150 56,200 3,202 2,911 3,057 59,150 59,200 3,388 3,097 3,243
53,200 53,250 3,018 2,728 2,874 56,200 56,250 3,205 2,914 3,060 59,200 59,250 3,391 3,101 3,246
53,250 53,300 3,021 2,731 2,877 56,250 56,300 3,208 2,917 3,063 59,250 59,300 3,394 3,104 3,249
53,300 53,350 3,025 2,734 2,880 56,300 56,350 3,211 2,920 3,066 59,300 59,350 3,397 3,107 3,252
53,350 53,400 3,028 2,737 2,883 56,350 56,400 3,214 2,924 3,069 59,350 59,400 3,400 3,110 3,256
53,400 53,450 3,031 2,740 2,886 56,400 56,450 3,217 2,927 3,072 59,400 59,450 3,403 3,113 3,259
53,450 53,500 3,034 2,743 2,889 56,450 56,500 3,220 2,930 3,075 59,450 59,500 3,406 3,116 3,262
53,500 53,550 3,037 2,747 2,892 56,500 56,550 3,223 2,933 3,079 59,500 59,550 3,410 3,119 3,265
53,550 53,600 3,040 2,750 2,895 56,550 56,600 3,226 2,936 3,082 59,550 59,600 3,413 3,122 3,268
53,600 53,650 3,043 2,753 2,898 56,600 56,650 3,229 2,939 3,085 59,600 59,650 3,416 3,125 3,271
53,650 53,700 3,046 2,756 2,902 56,650 56,700 3,233 2,942 3,088 59,650 59,700 3,419 3,129 3,274
53,700 53,750 3,049 2,759 2,905 56,700 56,750 3,236 2,945 3,091 59,700 59,750 3,422 3,132 3,277
53,750 53,800 3,052 2,762 2,908 56,750 56,800 3,239 2,948 3,094 59,750 59,800 3,425 3,135 3,280
53,800 53,850 3,056 2,765 2,911 56,800 56,850 3,242 2,952 3,097 59,800 59,850 3,428 3,138 3,284
53,850 53,900 3,059 2,768 2,914 56,850 56,900 3,245 2,955 3,100 59,850 59,900 3,431 3,141 3,287
53,900 53,950 3,062 2,771 2,917 56,900 56,950 3,248 2,958 3,103 59,900 59,950 3,434 3,144 3,290
53,950 54,000 3,065 2,775 2,920 56,950 57,000 3,251 2,961 3,107 59,950 60,000 3,438 3,147 3,293
62
$60,000 + Instructions for Form IT-203 Access our website at www.tax.ny.gov


60,000 60,050 3,441 3,150 3,296
62,000
62,050 3,565 3,274 3,420 64,000 64,050 3,689 3,399 3,544
60,050 60,100 3,444 3,153 3,299
62,050
62,100 3,568 3,278 3,423 64,050 64,100 3,692 3,402 3,547
60,100 60,150 3,447 3,156 3,302
62,100
62,150 3,571 3,281 3,426 64,100 64,150 3,695 3,405 3,551
60,150 60,200 3,450 3,160 3,305
62,150
62,200 3,574 3,284 3,429 64,150 64,200 3,698 3,408 3,554
60,200 60,250 3,453 3,163 3,308
62,200
62,250 3,577 3,287 3,433 64,200 64,250 3,701 3,411 3,557
60,250 60,300 3,456 3,166 3,311
62,250
62,300 3,580 3,290 3,436 64,250 64,300 3,705 3,414 3,560
60,300 60,350 3,459 3,169 3,315
62,300
62,350 3,583 3,293 3,439 64,300 64,350 3,708 3,417 3,563
60,350 60,400 3,462 3,172 3,318
62,350
62,400 3,587 3,296 3,442 64,350 64,400 3,711 3,420 3,566
60,400 60,450 3,465 3,175 3,321
62,400
62,450 3,590 3,299 3,445 64,400 64,450 3,714 3,423 3,569
60,450 60,500 3,469 3,178 3,324
62,450
62,500 3,593 3,302 3,448 64,450 64,500 3,717 3,427 3,572
60,500 60,550 3,472 3,181 3,327
62,500
62,550 3,596 3,306 3,451 64,500 64,550 3,720 3,430 3,575
60,550 60,600 3,475 3,184 3,330
62,550
62,600 3,599 3,309 3,454 64,550 64,600 3,723 3,433 3,578
60,600 60,650 3,478 3,188 3,333
62,600
62,650 3,602 3,312 3,457 64,600 64,650 3,726 3,436 3,582
60,650 60,700 3,481 3,191 3,336
62,650
62,700 3,605 3,315 3,460 64,650 64,700 3,729 3,439 3,585
60,700 60,750 3,484 3,194 3,339
62,700
62,750 3,608 3,318 3,464 64,700 64,750 3,732 3,442 3,588
60,750 60,800 3,487 3,197 3,343
62,750
62,800 3,611 3,321 3,467 64,750 64,800 3,736 3,445 3,591
60,800 60,850 3,490 3,200 3,346
62,800
62,850 3,614 3,324 3,470 64,800 64,850 3,739 3,448 3,594
60,850 60,900 3,493 3,203 3,349
62,850
62,900 3,618 3,327 3,473 64,850 64,900 3,742 3,451 3,597
60,900 60,950 3,497 3,206 3,352
62,900
62,950 3,621 3,330 3,476 64,900 64,950 3,745 3,455 3,600
60,950 61,000 3,500 3,209 3,355
62,950
63,000 3,624 3,333 3,479 64,950 65,000 3,748 3,458 3,603
61,000 Your New York State tax is: 63,000 Your New York State tax is: 65,000 or more:
61,000 61,050 3,503 3,212 3,358
63,000
63,050 3,627 3,337 3,482
61,050 61,100 3,506 3,215 3,361
63,050
63,100 3,630 3,340 3,485
61,100 61,150 3,509 3,219 3,364
63,100
63,150 3,633 3,343 3,488
61,150 61,200 3,512 3,222 3,367
63,150
63,200 3,636 3,346 3,492
61,200 61,250 3,515 3,225 3,370
63,200
63,250 3,639 3,349 3,495
61,250 61,300 3,518 3,228 3,374
63,250
63,300 3,642 3,352 3,498
61,300 61,350 3,521 3,231 3,377
63,300
63,350 3,646 3,355 3,501
61,350 61,400 3,524 3,234 3,380
63,350
63,400 3,649 3,358 3,504 $65,000 or more – compute your
New York State tax using the
61,400 61,450 3,528 3,237 3,383
63,400
63,450 3,652 3,361 3,507 New York State tax rate schedule
61,450 61,500 3,531 3,240 3,386
63,450
63,500 3,655 3,364 3,510 on page 63.
61,500 61,550 3,534 3,243 3,389
63,500
63,550 3,658 3,368 3,513
61,550 61,600 3,537 3,247 3,392
63,550
63,600 3,661 3,371 3,516
61,600 61,650 3,540 3,250 3,395
63,600
63,650 3,664 3,374 3,519
61,650 61,700 3,543 3,253 3,398
63,650
63,700 3,667 3,377 3,523
61,700 61,750 3,546 3,256 3,402
63,700
63,750 3,670 3,380 3,526
61,750 61,800 3,549 3,259 3,405
63,750
63,800 3,673 3,383 3,529
61,800 61,850 3,552 3,262 3,408
63,800
63,850 3,677 3,386 3,532
61,850 61,900 3,555 3,265 3,411
63,850
63,900 3,680 3,389 3,535 If the amount on line 32 is more
61,900 61,950 3,559 3,268 3,414
63,900
63,950 3,683 3,392 3,538 than $107,650, see page 64.
61,950 62,000 3,562 3,271 3,417
63,950
64,000 3,686 3,396 3,541
Access our website at www.tax.ny.gov 2019 IT-203-I, New York State tax rate schedule 63
New York State tax rate schedule
If your New York AGI amount on Form IT-203, line 32, is more than
$107,650, see pages 64, 65, and 66 to compute your New York State tax.
Married filing jointly and qualifying widow(er) – filing status  and 

If line 37 is:
over but not over The tax is:
$ 0 $ 17,150 4% of line 37

17,150 23,600 $ 686 plus 4.5% of the excess over $17,150
23,600 27,900 976 plus 5.25% " " " " 23,600
27,900 43,000 1,202 plus 5.9% " " " " 27,900
43,000 161,550 2,093 plus 6.21% " " " " 43,000
161,550 323,200 9,455 plus 6.49% " " " " 161,550
323,200 2,155,350 19,946 plus 6.85% " " " " 323,200
2,155,350........................ 145,448 plus 8.82% " " " " 2,155,350
Single and married filing separately – filing status  and 

If line 37 is:
$ 0 $ 8,500 4% of line 37

8,500 11,700 $ 340 plus 4.5% of the excess over $ 8,500
11,700 13,900 484 plus 5.25% " " " " 11,700
13,900 21,400 600 plus 5.9% " " " " 13,900
21,400 80,650 1,042 plus 6.21% " " " " 21,400
80,650 215,400 4,721 plus 6.49% " " " " 80,650
215,400 1,077,550 13,467 plus 6.85% " " " " 215,400
1,077,550........................ 72,524 plus 8.82% " " " " 1,077,550
Head of household – filing status 

If line 37 is:
$ 0 $ 12,800 4% of line 37

12,800 17,650 $ 512 plus 4.5% of the excess over $12,800
17,650 20,900 730 plus 5.25% " " " " 17,650
20,900 32,200 901 plus 5.9% " " " " 20,900
32,200 107,650 1,568 plus 6.21% " " " " 32,200
107,650 269,300 6,253 plus 6.49% " " " " 107,650
269,300 1,616,450 16,744 plus 6.85% " " " " 269,300
1,616,450........................ 109,024 plus 8.82% " " " " 1,616,450
64 2019 IT-203-I, Tax computation Access our website at www.tax.ny.gov
Tax computation – New York AGI of more than $107,650

New York State tax
Find your New York State tax by using the correct tax computation worksheet within your filing status (see below and pages 65 and 66).
Married filing jointly and qualifying widow(er)
Tax computation worksheet 1 Tax computation worksheet 3

If your New York AGI (line 32) is more than $107,650, but not If your New York AGI (line 32) is more than $323,200, but not
more than $2,155,350, and your taxable income (line 37) is more than $2,155,350, and your taxable income (line 37) is
$161,550 or less, then you must compute your tax using this more than $323,200, then you must compute your tax using this
worksheet. worksheet.
1 Enter your New York AGI from line 32 ................. 1 1 Enter your New York AGI from line 32 ................. 1
2 Enter your taxable income from line 37 ............... 2 2 Enter your taxable income from line 37 ............... 2
3 Multiply line 2 by 6.21% (.0621) 3 Multiply line 2 by 6.85% (.0685)
(Stop: If the line 1 amount is $157,650 (Stop: If the line 1 amount is $373,200
or more, skip lines 4 through 8 and enter or more, skip lines 4 through 10 and enter
the line 3 amount on line 9) ................................. 3 the line 3 amount on line 11) ............................... 3
4 Enter your New York State tax on the line 2 4 Enter your New York State tax on the line 2
amount from the New York State tax rate amount from the New York State tax rate
schedule on page 63............................................ 4 schedule on page 63 ........................................... 4
5 Subtract line 4 from line 3 .................................... 5 5 Subtract line 4 from line 3 .................................... 5
6 Enter the excess of line 1 over $107,650 ............ 6 6 Enter $1,030 on line 6 ......................................... 6 1,030
7 Divide line 6 by $50,000 and round the result 7 Subtract line 6 from line 5 .................................... 7
to the fourth decimal place .................................. 7 8 Enter the excess of line 1 over $323,200 ............ 8
8 Multiply line 5 by line 7 ........................................ 8 9 Divide line 8 by $50,000 and round the result
9 Add lines 4 and 8 ................................................. 9 to the fourth decimal place .................................. 9
Enter here and on line 38. 10 Multiply line 7 by line 9 ........................................ 10
11 Add lines 4, 6, and 10 .......................................... 11
Tax computation worksheet 2 Enter here and on line 38.
If your New York AGI (line 32) is more than $161,550, but not
more than $2,155,350, and your taxable income (line 37) is more Tax computation worksheet 4
than $161,550 but not more than $323,200, then you must
compute your tax using this worksheet. If your New York AGI (line 32) is more than $2,155,350, then you
must compute your tax using this worksheet.
1 Enter your New York AGI from line 32 ................. 1
2 Enter your taxable income from line 37 ............... 2
3 Multiply line 2 by 6.49% (.0649)
(Stop: If the line 1 amount is $211,550 3 Multiply line 2 by 8.82% (.0882)
or more, skip lines 4 through 10 and enter (Stop: If the line 1 amount is $2,205,350
the line 3 amount on line 11) ................................ 3 or more, skip lines 4 through 10 and enter
the line 3 amount on line 11) ................................ 3
4 Enter your New York State tax on the line 2
amount from the New York State tax rate 4 Enter your New York State tax on the line 2
schedule on page 63 ........................................... 4 amount from the New York State tax rate
schedule on page 63............................................ 4
5 Subtract line 4 from line 3 .................................... 5
6 Enter $577 on line 6 ............................................ 6 577
6 If line 2 is $161,550 or less, enter $577 on
7 Subtract line 6 from line 5 .................................... 7 line 6. If line 2 is more than $161,550 but not
8 Enter the excess of line 1 over $161,550 ............. 8 more than $323,200, enter $1,030 on line 6.
9 Divide line 8 by $50,000 and round the result If line 2 is more than $323,200, enter $2,193
to the fourth decimal place ................................. 9 on line 6. .............................................................. 6
10 Multiply line 7 by line 9......................................... 10 7 Subtract line 6 from line 5 .................................... 7
11 Add lines 4, 6, and 10 .......................................... 11 8 Enter the excess of line 1 over $2,155,350 .......... 8
Enter here and on line 38. 9 Divide line 8 by $50,000 and round the result
to the fourth decimal place ................................. 9
10 Multiply line 7 by line 9......................................... 10
11 Add lines 4, 6, and 10 .......................................... 11
Enter here and on line 38.
Access our website at www.tax.ny.gov 2019 IT-203-I, Tax computation 65
Tax computation – New York AGI of more than $107,650 (continued)
Single and married filing separately

If your New York AGI (line 32) is more than $107,650, but not If your New York AGI (line 32) is more than $1,077,550, then you
more than $1,077,550, and your taxable income (line 37) is must compute your tax using this worksheet.
$215,400 or less, then you must compute your tax using this
worksheet. 1 Enter your New York AGI from line 32 ................. 1
2 Enter your taxable income from line 37 ............... 2 (Stop: If the line 1 amount is $1,127,550
3 Multiply line 2 by 6.49% (.0649) or more, skip lines 4 through 10 and enter
(Stop: If the line 1 amount is $157,650 the line 3 amount on line 11) ............................... 3
or more, skip lines 4 through 8 and enter 4 Enter your New York State tax on the line 2
the line 3 amount on line 9) ................................. 3 amount from the New York State tax rate
4 Enter your New York State tax on the line 2 schedule on page 63 ........................................... 4
amount from the New York State tax rate 5 Subtract line 4 from line 3 .................................... 5
schedule on page 63 ........................................... 4
5 Subtract line 4 from line 3 .................................... 5 line 6. If line 2 is more than $215,400,
6 Enter the excess of line 1 over $107,650 ............. 6 enter $1,288 on line 6. ......................................... 6
to the fourth decimal place ................................. 7 8 Enter the excess of line 1 over $1,077,550 ......... 8
11 Add lines 4, 6, and 10 .......................................... 11
more than $1,077,550, and your taxable income (line 37) is
more than $215,400, then you must compute your tax using this
worksheet.
(Stop: If the line 1 amount is $265,400
or more, skip lines 4 through 10 and enter
the line 3 amount on line 11) ............................... 3
amount from the New York State tax rate
schedule on page 63 ........................................... 4
6 Enter $513 on line 6 ............................................ 6 513
8 Enter the excess of line 1 over $215,400 ............ 8
9 Divide line 8 by $50,000 and round the result
to the fourth decimal place .................................. 9
10 Multiply line 7 by line 9 ........................................ 10
11 Add lines 4, 6, and 10 .......................................... 11
66 2019 IT-203-I, Tax computation Access our website at www.tax.ny.gov
Tax computation – New York AGI of more than $107,650 (continued)
Head of household

If your New York AGI (line 32) is more than $107,650, but not If your New York AGI (line 32) is more than $1,616,450, then you
more than $1,616,450, and your taxable income (line 37) is must compute your tax using this worksheet.
$269,300 or less, then you must compute your tax using this
worksheet. 1 Enter your New York AGI from line 32 ................. 1
2 Enter your taxable income from line 37 ............... 2 (Stop: If the line 1 amount is $1,666,450
3 Multiply line 2 by 6.49% (.0649) or more, skip lines 4 through 10 and enter
(Stop: If the line 1 amount is $157,650 the line 3 amount on line 11) ............................... 3
or more, skip lines 4 through 8 and enter 4 Enter your New York State tax on the line 2
the line 3 amount on line 9) ................................. 3 amount from the New York State tax rate
4 Enter your New York State tax on the line 2 schedule on page 63 ........................................... 4
amount from the New York State tax rate 5 Subtract line 4 from line 3 .................................... 5
schedule on page 63 ........................................... 4
5 Subtract line 4 from line 3 .................................... 5 line 6. If line 2 is more than $269,300,
6 Enter the excess of line 1 over $107,650 ............ 6 enter $1,703 on line 6. ......................................... 6
to the fourth decimal place .................................. 7 8 Enter the excess of line 1 over $1,616,450 ......... 8
11 Add lines 4, 6, and 10 .......................................... 11
more than $1,616,450, and your taxable income (line 37) is
more than $269,300, then you must compute your tax using this
worksheet.
(Stop: If the line 1 amount is $319,300
or more, skip lines 4 through 10 and enter
the line 3 amount on line 11) ............................... 3
amount from the New York State tax rate
schedule on page 63 ........................................... 4
6 Enter $733 on line 6 ............................................ 6 733
8 Enter the excess of line 1 over $269,300 ............ 8
9 Divide line 8 by $50,000 and round the result
to the fourth decimal place .................................. 9
10 Multiply line 7 by line 9 ........................................ 10
11 Add lines 4, 6, and 10 .......................................... 11
— Notes —
— Notes —
— Notes —
— Notes —
2019 IT-203-I Index
Access our website at www.tax.ny.gov
Index
1099-G information................................................................ 6 Ordinary dividends ............................................................... 20
Other forms you may have to file ..................................... 12-13
Account information .............................................................. 38 Other gains and losses ..................................................... 21-22
Additions ........................................................................... 26-27 Other income ........................................................................ 24
Alimony received .................................................................. 20 Other New York state taxes .................................................. 31
Amending your return ........................................................... 50
Amount overpaid .................................................................. 36 Paid preparers (signature) (information) ......................... 39, 50
Amount you owe ............................................................... 36-37 Partners ................................................................. 7, 26, 32, 48
Armed forces Partnerships, limited liability partnerships, and limited
(including combat zone relief)................. 16, 47, 49, back cover liability companies ............................................... 7, 26, 32, 48
Part-year NYC resident tax .................................................. 31
Business income or loss ................................................... 20-21 Part-year NYC school tax credit (fixed amount) ............... 10, 34
Capital gain or loss ............................................................... 21 Part-year NYC school tax rate reduction credit .......... 10, 34-35
Child and dependent care credit (NYS/NYC) ..................... 9, 31 Part-year resident income allocation worksheet ................... 18
Child’s investment income .................................................... 8 Part-year Yonkers resident income tax surcharge ................ 32
Collection of debts from your refund .................................... 36 Payment options ............................................................... 37-38
College tuition credit/itemized deduction .............................. 44 Penalties and interest ....................................................... 36-37
Common words and phrases ............................................... 6 Pensions and annuities .............................................. 22, 27-28
Credits for businesses ...................................................... 10-12 Pension and annuity income exclusion ............................ 27-28
Credits for individuals ....................................................... 9-10 Pensions of New York State and local governments and
the federal government ..................................................... 27
Deceased taxpayers ......................................................... 14, 48 Permanent place of abode.................................................... 47
Definitions: resident, nonresident, or part-year resident ... 47- 48 Privacy notification ............................................................... 40
Dependent exemption .......................................................... 29 Private delivery services ....................................................... 40
Direct deposit ....................................................................... 36 Property tax relief credit .................................................. 10, 15
Disability income exclusion .................................................. 28 Public employee 414(h) retirement contributions ................. 27
Disclaiming of spouse’s debt ................................................ 36
Domicile................................................................................. 47 QEZE (qualified empire zone enterprise) ............................. 12
E-file ..................................................................................... 5 Refundable credits (NYS and NYC) ....................... 9-12, 34-35
Earned income credit (NYS/NYC) ................................ 9, 31, 43 Refund options...................................................................... 36
Estates and trusts (beneficiaries) ..................................... 26, 48 Rounding............................................................................... 6
Estimated tax .................................................................... 35-36 Sales or use tax .................................................................... 33
Estimated tax penalty ........................................................... 37 School district names and codes ...................................... 51-54
Extension of time to file ..................................... 35, back cover School tax exemption (STAR) .............................................. 10
Farm income or loss ............................................................. 24 S corporation shareholders ................................... 21-23, 26, 42
Federal adjusted gross income (federal AGI) ....................... 25 Signatures ............................................................................ 39
Filing status .......................................................................... 15 Social Security number ................. 5, 14, 17, 35, 37, 39, 42, 45
Foreign earned income ........................................................ 49 Special condition codes .................................................... 15-16
Special accruals – full-year nonresidents ............................. 48
Gambling winnings ....................................................... 7, 24, 35 part-year residents ................................. 48
Standard deduction .............................................................. 29
Household credit (NYS) ............................................... 9, 30-31
Statute of limitations ................................................ back cover
Identity theft .......................................................................... 5 Subtractions .................................................................... 27-29
Income percentage ............................................................... 31
Innocent spouse relief ...................................................... 48-49 Tax computation – New York AGI of more than $107,650 ...... 64-66
Interest and penalties........................................................ 36-37 Tax due (amount you owe) ............................................... 36-37
Interest income ..................................................................... 20 Tax rate schedule (New York State) ..................................... 63
Tax table (New York State) ............................................... 55-62
Interest income – State and local bonds and obligations ....... 26
IRA distributions ................................................................... 22 Tax withheld (New York State, New York City, and Yonkers) ..... 35
Itemized deduction ............................................................... 29 Taxable income .................................................................... 29
Taxes (other taxes (NYS and NYC)) .................................... 31
Line instructions – Form IT-195............................................. 42 Third-party designee ............................................................ 39
Form IT-203 ............................................ 20
Form IT-203-ATT ................................ 42-43 U.S. citizens abroad................................................. back cover
Form IT-203-B .................................... 43-45 U.S. nonresident aliens ........................................................ 49
Lottery distributions ..................................................... 7, 24, 35 Unemployment compensation .............................................. 24
Lump-sum distributions ........................................................ 13 Voluntary contributions ......................................................... 34
MABSTOA pensions ............................................................. 27 Wage salaries, tips, etc. ....................................................... 20
MCTMT.............................................................................. 31-32 What is identity theft? ........................................................... 5
Military personnel What’s new for 2019? ........................................................... 3
(including combat zone relief)................. 16, 47, 49, back cover When to file/Important dates ................................... back cover
Need help? .............................................................. back cover Where to file ...................................................... 40, back cover
Net operating loss (NOL) ................................................. 24, 49 Who must file ........................................................................ 7
Nonobligated spouse ............................................................ 36 Withholding for the next year ................................................ 35
Nonrefundable credits (NYS and NYC) ........................ 9-12, 31
NYS nonresident and part-year resident .............................. 7 Yonkers nonresident earnings tax ........................................ 32
Online Services .................................................................... 6

IT-203-I (2019) Nonresident and Part-Year Resident
Department of Taxation and Finance
Instructions
Income Tax Return
When to file/Important dates

Date by which you must file your 2019 New York State income tax return and pay any amounts you owe
April 15, 2020 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 15, 2020) by filing IT‑370, Application for Automatic Six‑Month Extension of Time to File for
Individuals (see Need help? below).
June 15, 2020 Date by which you must file your 2019 New York State income tax return if you qualify to file your federal
income tax return on June 15, 2020, because:
1) you are a U.S. citizen or resident alien and live outside the U.S. and Puerto Rico and your main place of business or post of
duty is outside the U.S. and Puerto Rico, or
2) you are in the military service outside the U.S. and Puerto Rico when your 2019 return is due. The time to pay your New York
State, New York City and Yonkers income tax, and any New York State or local sales or use tax is similarly automatically
extended.
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.
October 15, 2020 Date by which you must file your 2019 income tax return to avoid penalties and interest computed from
the original due date if you filed IT‑370, Application for Automatic Six‑Month Extension of Time to File for
Individuals, and paid any tax you owed.
April 15, 2020 These are the due dates for 2020 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
June 15, 2020 deducting tax withheld and credits you are entitled to claim, or any amount of MCTMT.
September 15, 2020
January 15, 2021
Statute of limitations
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.
Need help? Where to file

If enclosing a payment (check or money order with
Form IT-201-V), mail your return to:
Visit our website at www.tax.ny.gov STATE PROCESSING CENTER
• get information and manage your taxes online PO BOX 15555
ALBANY NY 12212-5555
• check for new online services and features
If not enclosing a payment, mail your return to:

Telephone assistance STATE PROCESSING CENTER
Automated income tax refund status: 518-457-5149 PO BOX 61000
Personal Income Tax Information Center: 518-457-5181 ALBANY NY 12261-0001
To order forms and publications: 518-457-5431
Text Telephone (TTY) or TDD Dial 7-1-1 for the If you choose to use a private delivery service instead
equipment users New York Relay Service of the U.S. Postal Service to file your return, see
page 40 for additional information.
PRINTED ON RECYCLED PAPER

Instructions For Form IT-203: Nonresident and Part-Year Resident Income Tax Return

Uploaded by

Instructions For Form IT-203: Nonresident and Part-Year Resident Income Tax Return

Uploaded by

Department of Taxation and Finance

Before you prepare a paper return, consider filing electronically

• Electronic preparation and filing is fast, easy, and secure.

Visit www.tax.ny.gov to file and learn more.

1099-G information . ................................................ 6 Sales or use tax – line 56 ...................................... 33

How are nonresident and part-year Voluntary contributions – line 57 ........................... 34

Standard or itemized deduction and dependent Finish your return .................................................. 40

Part-year resident nonrefundable When to file/Important dates ................... back cover

MCTMT – line 52b ................................................. 31 Where to file ............................................ back cover

What’s for 2019?

What’s for 2019? (continued)

New voluntary contributions

• Gifts to New York State ALS Research and Education

• Gifts for School-Based Health Centers

• Gifts to Food Banks Fund

• New York State Council on the Arts

E-file your return

What is identity theft?

Protect yourself from identity theft

File a valid return How do I fill in the forms?

How are nonresidents and part-year residents taxed?

Who must file?

Part-year residents – New York source income

Filing information for same-sex married couples

Credit See Key

Credit See Key

Credit See Key

Credit See Key

Credit See Key

Other forms you may have to file

Other forms you may have to file (continued)

Step 1 – Complete the taxpayer information section

Taxpayer’s permanent home address School district name and code

Dates of birth and Social Security numbers

Step 2 – Select your filing status and complete items B through I

Code C7 Combat zone Code C2 Request an installment payment

Step 3 – Enter your federal income and adjustments

Part‑year resident income allocation worksheet

Instructions for Part-year resident income allocation worksheet

Line instructions for Form IT-203

New York State amount column Line 3 – Ordinary dividends

Federal amount column Line 8 – Other gains or losses

Step 1 Step 2 Step 3

Number of days you Number of days you were

Line 13 – Farm income or loss Part-year residents

Federal amount column Part-year residents

New York State amount column

Other adjustments to income

Line 19 – Federal adjusted gross income

Overview nonresident beneficiary’s share of the fiduciary adjustment that

Step 4 – Calculate your New York additions and subtractions (continued)

Line 31 – New York adjusted gross income

Step 5 – Enter your New York standard or New York itemized

New York State

 Single and you .marked item C Yes ...................... .$ 3,100

Step 6 – Compute your taxes

Line 38 – New York State tax

New York State household credit table 1

New York State household credit table 2

New York State household credit table 3 (see Note 5)

Sales and use tax chart

Step 7 – Add voluntary contributions

Step 8 – Enter your payments and credits

Line 65 – Total estimated tax payments and

Step 9 – Calculate your refund or the amount you owe

However: By credit card

Sample Sample Dollars

SOME BANK routing account

Contact your bank if you need to verify routing and account

Step 10 – Sign and date your return

Paid preparer’s signature

Step 11 – Finish your return

Instructions for Form IT-195, Allocation of Refund

Instructions for Form IT-203-ATT, Other Tax Credits and Taxes

Instructions for Form IT-203-ATT (continued)

Instructions for Form IT-203-B, Nonresident and Part-Year Resident