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Page 28 of 41 IT-201-I (2025) Instructions for Form IT-201-ATT, Other Tax Credits and Taxes Purpose of Form IT-201-ATT You must complete Form IT-201-ATT and submit it with your Form IT-201 if: • you are claiming other New York State, New York City, Yonkers, or metropolitan commuter transportation mobility tax credits that are not entered directly on Form IT-201; or • you are subject to other New York State or New York City taxes. Line instructions 1. Enter your name and Social Security number exactly as you entered them on your Form IT-201. 2. If you are filing a joint return, enter both names and the Social Security number of the taxpayer you listed first on your Form IT-201. 3. Complete the appropriate form for each credit you are claiming (see Income tax credit forms for a complete list). 4. Complete the appropriate form for each additional New York State or New York City tax you may have to pay. 5. Follow each form’s instructions for how to enter the money amount and code number for each on Form IT-201-ATT. 6. Submit all applicable credit forms and tax calculations with your Form IT-201. See the specific instructions for lines 1, 6, 9, and 22 below. Line A If you (or an S corporation of which you are a shareholder, or partnership of which you are a partner) are convicted of an offense defined in New York State Penal Law Article 200 (Bribery Involving Public Servants and Related Offenses) or 496 (Corrupting the Government), or § 195.20 (Defrauding the Government), you must mark an X in the Yes box. If you marked Yes, you are not eligible for any tax credit allowed under Tax Law Article 9, 9-A, or 33, or any business tax credits allowed under Tax Law Article 22. A business tax credit allowed under Article 22 is a tax credit allowed to taxpayers under Article 22 that is substantially similar to a tax credit allowed to taxpayers under Article 9-A. Line 1 If you received an accumulation distribution as a beneficiary of a trust, you may be allowed an accumulation distribution credit for your share of: • New York State income taxes paid by the trust,* and • any income tax imposed on the trust by another state, political subdivision within that state, or District of Columbia on income sourced to the other jurisdiction.* *These amounts should be provided to you by the trust. However, this credit: • cannot be more than the percent of tax due determined by dividing the portion of the income taxable to the trust in the other jurisdiction and taxable to the beneficiary in New York by the beneficiary’s total New York Income, and • may not reduce your tax due to an amount less than would have been due if the accumulation distribution was excluded from your New York adjusted gross income. Submit a copy of the calculation of your New York State accumulation distribution credit and enter the amount of the credit on line 1. Line 6: Special instructions for residential fuel oil storage tank credit carryover and solar and wind energy credit carryover Residential fuel oil storage tank credit carryover There is no form for calculating the residential fuel oil storage tank credit carryover. If you are using any unused credit from last year, you must submit a schedule showing how you calculated the amount being used. Enter the amount and code 054 on a line between lines 6a through 6n. Solar and wind energy credit carryover There is no form for calculating the solar and wind energy credit carryover. If you are using any unused credit from last year, you must submit a schedule showing how you calculated the amount being used. Enter the amount and code 052 on a line between lines 6a through 6n. Line 9 Calculate your NYC accumulation distribution credit using the worksheet below. If you received an accumulation distribution as a beneficiary of a trust, you may be allowed an accumulation distribution credit for your share of: • NYC income taxes paid by the trust,* and • any income tax imposed on the trust by another state, political subdivision within that state, or District of Columbia on income sourced to the other jurisdiction.* *These amounts should be provided to you by the trust. However, this credit: • cannot be more than the percentage of NYC tax due determined by dividing the portion of the income taxable to the trust in the other jurisdiction and taxable to the beneficiary’s total NYC income, and • may not reduce your tax due to an amount less than would have been due if the accumulation distribution was excluded from your New York adjusted gross income. Submit a copy of the calculation of your New York City accumulation distribution credit and enter the amount of the credit on line 9. Line 22 If the amount on Form IT-201, line 40 is equal to or less than the amount on Form IT-201, line 39, enter the amount from Form IT- 201, line 43 on line 22. If the amount on Form IT-201, line 40 is more than the amount on Form IT-201, line 39, complete the Line 22 worksheet. 1 Enter the amount from Form IT-201, line 49................................ 1 2 Enter the amount from Form IT-201-ATT, line 33......................... 2 3 Add lines 1 and 2..................................... 3 4 Enter New York City accumulation distribution credit............... 4 5 Enter the smaller of line 3 or line 4 here and on Form IT-201-ATT, line 9. This is your allowable New York City accumulation distribution credit............... 5 NYC accumulation distribution credit worksheet