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Page 2 of 41 IT-201-I (2025) General information Up-to-date information affecting your tax return For tax law changes or forms corrections that occurred after the forms and instructions were finalized, see Personal income tax up-to-date information on our website at www.tax.ny.gov (search: corrections). What’s new for 2025 For a detailed list of what’s new, including a summary of tax law changes, see New for 2025 or visit our website at www.tax.ny.gov (search: 2025). File electronically Electronic preparation (e-file) is fast, easy, and secure. You may even qualify for free filing options. For all your e-file options, see Filing Season Resource Center on our website. For the fastest processing of your refund, combine e-file with direct deposit. You can receive your New York State tax refund up to two weeks sooner than if you filed by paper and requested a paper check. User-friendly e-file software ensures you file all the right forms and do not miss out on valuable credits. E-file information Using software? You must e-file if your software allows you to e-file your return, or if you are a tax preparer who is subject to the e-file mandate. E-file is easy, safe, and allows you to get your refund faster. Most New York taxpayers e-file. Make a payment Pay a balance due by authorizing the Tax Department to withdraw the payment from your bank account. Authorize the payment when you e-file your return or make a return payment after you file your return using our Online Services. You may also pay with a credit card. For more information, visit our website at www.tax.ny.gov (search: pay). Other forms you may need to file If you do file a paper return, see Income tax full-year resident forms (search: full). For a complete list of credits, see Income tax credits (search: credits). Reminder: To claim a tax credit (with the exception of the household credit and New York City school tax credit), you must complete and submit the appropriate credit form. New York City forms If you need to get New York City tax forms and instructions or information about New York City business taxes, contact the New York City Department of Finance: • Online: Visit www.nyc.gov/finance • By online message: Visit www.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. Protect yourself from 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 and victims may not be aware their identities have been stolen. Protect your identity by writing only the last four digits of your Social Security number on any check or money order you send to the Tax Department. You must include your complete Social Security number on your return and payment voucher. We cannot process these forms without the complete number. For more information, or if you think you have been a victim of tax-related identity theft, see Identity theft affecting your tax records (search: fraud). File a valid return If the paper form you are using has a year under the New York State map in the upper-left corner, you can only use that form for that tax year. To file a complete return, you must: • complete all required schedules and forms that make up your return, • include all pages of those forms and schedules when you file, • submit only those forms and schedules that apply to your return, and • confirm you made all required entries. If you submit your return with missing pages or missing entries, we cannot process it and you may be subject to penalty and interest. Entering whole dollar amounts When you enter amounts on your return, enter whole dollar amounts only. This includes amounts on any credit forms, schedules, or other forms you submit with your New York State return. Do not enter any cent amounts. We preprinted the zeros in that box. Instead, round cents to the nearest dollar using the following rules: • Drop amounts that are less than 50 cents. For example, $1.39 becomes $1. • Increase amounts that are 50 cents or more to the next dollar. For example, $2.50 becomes $3. Common words and phrases To enhance clarity, these instructions may use common abbreviations, including: • EIC = earned income credit • IRC = Internal Revenue Code • IRS = Internal Revenue Service • MCTMT = Metropolitan Commuter Transportation Mobility Tax • NYS = New York State • NYC = New York City