Page 3

IT-201-I (2025) Page 3 of 41 Online Services Create an Online Services account and log in to: • make payments • view your filing and payment history • get email notifications for refunds, bills, and notices • sign up for electronic communications about refunds, bills, and notices Access is available 24 hours a day, 7 days a week. For more information, see Online Services (search: online). How to fill in the forms As you complete your form, follow these guidelines to avoid processing delays: • Use black ink only (no red or other color ink or pencils) to print or type (if you are using a fill-in form) all entries. • If you are entering a loss (an amount less than zero), place a minus sign immediately to the left of the loss amount. Do not use brackets or parentheses. • Mark an X to fill in boxes as appropriate. Do not use a check mark. Keep your Xs and numerals inside the boxes. • Do not write in dollar signs or commas when you enter amounts or numbers. How to get 1099-G information If you received an income tax overpayment, including a refund, from us in 2025, you may need information from Tax Department Form 1099-G, Statement for Recipients of State Income Tax Refunds, to complete your federal return. We do not mail this form. To view and print a copy, see Get your 1099-G information online (search: 1099-G). If you received unemployment benefits in 2025, you must report the information from Department of Labor (DOL) Form 1099-G, Statement for Recipients of Certain Government Payments, on your federal and New York State returns, if required to file. For unemployment compensation or pandemic unemployment benefits, DOL will not mail you Form 1099-G. To access this form: 1. Visit the DOL website at https://dol.ny.gov and see 1099-G Tax Form: Information you need for UI income tax filing. 2. Log in to your NY.gov ID account. 3. Select Unemployment Services and View/Print 1099-G. New York State full-year residents: Who must file? You must file a New York State resident return if you meet any of the following conditions: • You must file a federal return. • You did not have to file a federal return but your federal adjusted gross income for 2025 plus New York additions was more than $4,000 ($3,100 if you are single and can be claimed as a dependent on another taxpayer’s federal return). • You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay or from your unemployment insurance benefit payments. • You want to claim any refundable or carryover credits. If you were a New York State resident for only part of the year, do not file Form IT-201. If you moved into New York State on any day other than January 1, or moved out of New York State on any day other than December 31, see New York nonresidents and part-year residents. Additional notes to all filers • Do you have to submit other forms? See Full-year resident forms (search: full). • Do you want to claim tax credits? See Income tax credits to learn about refundable and nonrefundable credits you may qualify for (search: credits). • Does your child have investment income over $2,700? It would be to your advantage to file a New York State return for your child to report your child’s investment income, since there will be no New York tax on the first $3,100 of that income. When you file your federal return, report your child’s investment income on federal Form 8615 (instead of federal Form 8814). If you file Form 8814, the amount of your child’s investment income over $2,700 that was included in your federal gross income will be reported on your New York State return and taxed at your rate. • Did you file federal Form 1040-SR, U.S. Tax Return for Seniors? As you review your New York State income tax forms and instructions, read any reference to federal Form 1040 and its schedules as a reference to federal Form 1040-SR. New York nonresidents and part-year residents If you were a nonresident or a part-year resident of New York State and you received income from New York sources in 2025, you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return. For more information on residency, see Am I considered a New York State resident for income tax purposes? (search: resident). Separate returns are required for some married taxpayers who file a joint federal return If one of you was a New York State resident and the other was a nonresident or part-year resident, you must each file a separate New York return. The resident must use Form IT-201. The nonresident or part-year resident, if required to file a New York State return, must use Form IT-203. However, if you both choose to file a joint New York State return, use Form IT-201 and both spouses’ income will be taxed as full-year residents of New York State. 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 under Step 2, select your filing status, and complete items B through H). 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. Filing information for military servicemembers and their spouses Servicemembers Civil Relief Act (SCRA): New York State conforms to the SCRA. Therefore, for any tax year of the marriage, a servicemember and their spouse may elect to use,