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Page 22 of 41 IT-201-I (2025) • Form W-2G, Certain Gambling Winnings Submit all your Forms IT-2 and IT-1099-R with your Form IT-201. In addition, submit any federal Forms 1099-G and W-2G that show any New York State, New York City, and Yonkers tax withheld. Do not submit federal Form W-2 or 1099-R with your return. Keep copies of those forms and the forms you submitted with your return for your records. Tip: Review your withholding frequently Did you owe tax or receive a large refund this year? You may want to adjust the amount of New York State, New York City, or Yonkers tax you ask your employer to withhold on your behalf. Complete Form IT-2104, Employee’s Withholding Allowance Certificate, and give it to your employer. Line 75: Total estimated tax payments and amount paid with Form IT-370 Enter the total of: • your 2025 estimated tax payments for New York State, New York City, Yonkers, and metropolitan commuter transportation mobility tax (include your last installment even if paid in 2026). If you marked filing status ‚ but made separate 2025 estimated tax payments (Form IT-2105, Estimated Tax Payment Voucher for Individuals), enter your combined total estimated tax paid; • any amount of overpayment from your 2024 personal income tax return that you applied to your 2025 estimated tax (if this amount was adjusted by the Tax Department, use the adjusted amount); and • any amount you paid with Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals (or Form IT-370-V, Payment Voucher and Instructions for Form IT-370 Filed Online). If you marked filing status ‚ but you and your spouse filed separate Forms IT-370, enter the total amount you and your spouse paid. Do not include any amounts you paid for the New York City unincorporated business tax. File New York City Form NYC-202 or Form NYC-202S directly with the New York City Department of Finance. You can check your balance and reconcile your estimated tax account by going to our website or by writing us at: NYS TAX DEPARTMENT ESTIMATED TAX UNIT W A HARRIMAN CAMPUS ALBANY NY 12227-0822 If not using U.S. Mail, see Publication 55, Designated Private Delivery Services. Beneficiaries of an estate or trust If you are a beneficiary of an estate or trust and are claiming your portion of any payment of estimated taxes allocated to you by the estate or trust, include your amount on line 75 and submit a copy of the notification issued by the estate or trust with your return. This notification must include the name and identifying number of the estate or trust and the amount allocated to you. Step 9: Calculate your refund or the amount you owe Line 77: Amount overpaid If you have to pay an estimated tax penalty (see line 81 instructions), subtract the penalty from the overpayment and enter the net overpayment on line 77. You may choose to have your net overpayment: • refunded to you (enter amount on line 78 or 78b); • applied to your 2026 estimated tax (enter on line 79); • directly deposited into a NYS 529 account (line 78a); or • divided between the above three options. If your estimated tax penalty on line 81 is greater than your overpayment on line 77, enter the difference on line 80 (amount you owe). Collection of debts from your overpayment (offsets) We will keep all or part of your overpayment (refund) if you owe any of the following: • New York State tax liability • New York City or Yonkers personal income tax liability • metropolitan commuter transportation mobility tax liability • a New York City tax warrant judgment debt • defaulted governmental education, state university, or city university loan • past-due support • a past-due legally enforceable debt to: – the IRS, – a New York State agency, or – another state We will refund any amount that exceeds your debts in the same proportion as you directed on lines 78 through 79. A New York State agency includes any state department, board, bureau, division, commission, committee, public authority, public benefit corporation, council, office, or other entity performing a governmental or proprietary function for the state or a social services district. If you have questions about whether you owe a past-due legally enforceable debt to the IRS, to another state, or to a New York State agency, contact the IRS, the other state, or the New York State agency. For New York State tax liabilities, New York City or Yonkers personal income tax liabilities, or metropolitan commuter transportation mobility tax liabilities, call 518-457-5434 or write to: NYS TAX DEPARTMENT CIVIL ENFORCEMENT DIVISION W A HARRIMAN CAMPUS ALBANY NY 12227-4000 If not using U.S. Mail, see Publication 55, Designated Private Delivery Services. Nonobligated spouse (disclaiming your spouse’s debt) If you marked filing status ‚ and you do not want to apply your part of the overpayment to your spouse’s debt because you are not liable (legally responsible) for it, complete Form IT-280, Nonobligated Spouse Allocation, and submit it with your original return. We need the information on Form IT-280 to process your refund as quickly as possible. You cannot file an amended return to disclaim your spouse’s debt after you have filed your original return. We will notify you if we keep your overpayment because of a past-due legally enforceable debt to the IRS or a tax debt to another state. You cannot use Form IT-280 to disclaim liability for a legally enforceable debt to the IRS or to disclaim a tax liability owed to another state. You must contact the IRS or the other state to resolve your responsibility for the liability.