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IT-201-I (2025) Page 31 of 41 Nonresident You are a New York State nonresident if you were not a resident of New York State for any part of the year. Part-year resident You are a New York State part-year resident if you meet the definition of resident or nonresident for only part of the year. New York City and Yonkers For the definition of a New York City or Yonkers resident, nonresident, and part-year resident, see the definitions of a New York State resident, nonresident, and part-year resident above, and substitute New York City or Yonkers in place of New York State. For more information on nonresidents and part-year residents, see the instructions for Form IT-203. Special accruals As a full-year New York State resident for 2025, or if you are a full-year New York City resident or New York City part-year resident for 2025, you may have to use special accrual rules (see below) to calculate your New York State and New York City personal income tax for 2025. If you are subject to the special accrual rules, see the instructions for Form IT-225, addition modification number A-115 and subtraction modification number S-129. Full-year New York State residents You are subject to the special accrual rules only if you have accrued income for 2025 and • you were a nonresident of New York State on December 31, 2024; or • you will be a New York State nonresident on January 1, 2026. You have accrued income for 2025 if you have an item of: • non-New York source income that was fixed and determinable in a tax year prior to 2025, but you are reporting that income for federal income tax purposes in tax year 2025; or • income that was fixed and determinable in tax year 2025, but you will be reporting that income for federal income tax purposes in a tax year after 2025. Full-year and part-year New York City residents You are subject to the special accrual rules only if you have accrued income for 2025 (see below), and you were a: • nonresident of New York City on December 31, 2024, but you were a full-year New York City resident for tax year 2025; or • full-year New York City resident for 2025 but you will be a New York City nonresident on January 1, 2026; or • New York City part-year resident for tax year 2025. You have accrued income for 2025 if you have an item of: • non-New York source income that was fixed and determinable in a tax year prior to 2025, but you are reporting that income for federal income tax purposes in tax year 2025; or • income that was fixed and determinable in tax year 2025, but you will be reporting that income for federal income tax purposes in a tax year after 2025; or • income that was fixed and determinable in your 2025 New York City resident period, but that income is not reportable for federal income tax purposes in your 2025 New York City resident period; or • non-New York source income* that was fixed and determinable in your 2025 New York City nonresident period, but that income is not reportable for federal income tax purposes in your 2025 New York City nonresident period. *Non-New York source income is income that is not attributable to: • a business, trade, profession, or occupation carried on in New York State, or • the ownership of any interest in real or tangible personal property in New York State. Estates and trusts Estates and trusts are subject to New York State personal income tax. The fiduciary for an estate or trust must file Form IT-205, Fiduciary Income Tax Return. If you are a beneficiary of an estate or trust, you must include your share of the estate or trust income on your Form IT-201. For more information on responsibilities of beneficiaries, see Beneficiaries (estates and trusts). Deceased taxpayers If a taxpayer died after 2024 and before filing a return for 2025, the taxpayer’s spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator or anyone who is in charge of the deceased taxpayer’s property. If a deceased taxpayer did not have to file a federal return but had New York State tax withheld, their spouse or personal representative must file a New York State income tax return to request a refund. Write the deceased taxpayer’s date of death in the area indicated near the top of the return. Joint returns If you filed a joint federal income tax return for yourself and your deceased spouse, you may also file a joint New York State return on Form IT-201: • Write Filing as surviving spouse in the area where you sign the return. • Write the deceased taxpayer’s date of death in the area indicated near the top of the return. • If you are the personal representative for the deceased taxpayer, you must also sign the joint return. Partnerships/limited liability partnerships or companies Partnerships, limited liability partnerships (LLPs) and limited liability companies (LLCs), limited liability investment companies (LLICs) and limited liability trust companies (LLTCs) that are treated as partnerships for federal purposes are not subject to New York State personal income tax, but individual partners (members) of the partnerships are. If your partnership has a partner who is a New York State resident, or if the partnership has any income from New York State sources, it must file Form IT-204, Partnership Return. If your partnership carried on a business in New York City, it may also have to file New York City’s Form NYC-204, Unincorporated Business Tax Return for Partnerships (including Limited Liability Companies). Since New York State does not administer the New York City unincorporated business tax, do not file your Form NYC-204 with your state return. Net operating loss (NOL) For New York State income tax purposes, your NOL deduction is limited to the lesser of: • your federal NOL deduction, or • your federal taxable income calculated without the NOL deduction.