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• General information ...................................... 2 • What’s new for 2025 ..................................... 2 • File electronically .......................................... 2 • E-file information .......................................... 2 • Other forms you may need to file ................. 2 • Protect yourself from identity theft ................ 2 • File a valid return .......................................... 2 • Common words and phrases ....................... 2 • Online Services ............................................ 3 • How to fill in the forms .................................. 3 • How to get 1099-G information .................... 3 • New York State full-year residents: Who must file? ...................................................... 3 • Step 1: Complete the taxpayer information section ....................................... 4 • Step 2: Select your filing status and complete items B through H ......................... 4 • Step 3: Enter your federal income and adjustments .................................................. 6 • Step 4: Calculate your New York additions and subtractions ............................ 7 • New York additions ....................................... 7 • New York subtractions .................................. 8 • Step 5: Enter your New York standard or New York itemized deduction and dependent exemption amounts .................. 10 • Step 6: Calculate your taxes ...................... 12 • Step 7: Add voluntary contributions ............ 19 • Step 8: Enter your payments and credits ... 19 Department of Taxation and Finance Instructions for Form IT-201 Full-Year Resident Income Tax Return New York State • New York City • Yonkers • MCTMT (including instructions for Forms IT-195 and IT-201-ATT) IT-201-I • Step 9: Calculate your refund or the amount you owe ......................................... 22 • Step 10: Sign and date your return ............ 25 • Step 11: Finish your return ......................... 26 • Instructions for Form IT-195, Allocation of Refund .................................................... 27 • Instructions for Form IT-201-ATT, Other Tax Credits and Taxes ................................ 28 • Additional information ................................. 30 • How to calculate your 2025 New York State tax ..................................................... 32 • New York State tax rate schedule .............. 33 • Tax computation—New York adjusted gross income of more than $107,650 ......... 34 • How to calculate your 2025 New York City tax ....................................................... 40 • New York City tax rate schedule ................. 40 • When to file/Important dates ...................... 41 • Statute of limitations ................................... 41 • Where to file ............................................... 41 • Need help? ................................................. 41 Table of contents