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Page 32 of 41 IT-201-I (2025) For additional information, see Form IT-225-I, addition modification number A-215. Innocent spouse relief There are three types of innocent spouse relief: • innocent spouse • separation of liability • equitable relief Innocent spouse You may qualify for relief from full or partial tax liability on a joint return as an innocent spouse if: • there is an understatement of tax on a joint return because of an omission or error involving income, deduction, credit, or basis; • you can show that when you signed the return you did not know and had no reason to know of the understatement; and • taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. Separation of liability If you and your spouse or former spouse are no longer married, or are legally separated, or have lived apart at all times during the 12-month period prior to the date of filing for relief, you may also request a separation of liability for any understated tax on a joint return. Equitable relief If you do not qualify as an innocent spouse or for separation of liability, you may qualify for equitable relief if you can show that, considering all the facts and circumstances, you should not be held liable for any understatement or underpayment of tax. For more information, see Form IT-285, Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief). You may use Form IT-285 only for innocent spouse relief under the three circumstances stated above. Do not file Form IT-285 with your return. If you want to disclaim your spouse’s defaulted governmental education, state university, or city university loan or past-due support or past-due legally enforceable debt owed to a New York State agency or a New York City tax warrant judgment debt because you do not want to apply your part of a joint refund or refundable credit to a debt owed solely by your spouse, use Form IT-280, Nonobligated Spouse Allocation. You must complete Form IT-280 and submit it with your original return when filed. See Nonobligated spouse (Disclaiming your spouse’s debt). Members of the armed forces If you are a member of the military and a New York State resident, the amount of your military pay that is subject to federal income tax is also subject to New York income tax. However, see the instructions for Form IT-225, subtraction modification number S-118 for information on New York’s tax treatment of certain combat pay. For more information, see www.tax.ny.gov (search: military). Keep a copy of your tax records Remember to keep a copy of your completed income tax return. Retain copies of your return for at least seven years after you file your return. We may also ask you to refer to a previously filed tax return for verification purposes if you: • call us for information about your return, • create an Online Services account, • check your refund status, or • view your 1099-G information. Also keep copies of any books, records, schedules, statements, or other related documents. The Tax Department may ask you to provide copies of these records after you have filed your income tax returns. Amending your return The deadline or due date to amend your return depends on the reason you are amending. • If you want to claim credit for, or a refund of, an overpayment, you must file an amended return within three years of the date that you filed the original return, or within two years of the date that you paid the tax, whichever is later. • If you file an amended federal return, you must also file an amended New York State return within 90 days from the date you file your amended federal return. • If the IRS makes changes to your federal return, you must report those changes to the New York State Tax Department within 90 days from the date the IRS makes its final determination. You must also file an amended return to: • correct any error on your original state return, • file a protective claim, or • report an NOL carryback. What form to use Use Form IT-201-X if your original return was Form IT-201. Also use Form IT-201-X if you mistakenly filed Form IT-203, but you were a full-year resident. Use Form IT-203-X if you mistakenly filed Form IT-201, but you were a nonresident or part-year resident. Paid preparer information For information relating to the Tax Preparer Registration Program, the signing of returns by a paid preparer (anyone you pay to prepare your return), e-file mandate for paid preparers, and other requirements relating to paid preparers, see Publication 58, Information for Income Tax Return Preparers, and Tips for hiring a tax preparer on our website (search: Tips). How to calculate your 2025 New York State tax To calculate your 2025 New York State tax, use the table below to determine the correct method. If your: and your then use the: NYS adjusted gross income is $107,650 or less (line 33) NYS taxable income is less than $65,000 (line 38) NYS tax table NYS taxable income is $65,000 or more (line 38) NYS tax rate schedule NYS adjusted gross income is more than $107,650 (line 33) NYS tax computation