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Page 4 of 41 IT-201-I (2025) for purposes of taxation, any of the following (regardless of the date they married): • the residence or domicile of the servicemember • the residence or domicile of the spouse • the permanent duty station of the servicemember Note: To make an election as described above, see Item G, Codes M4 through M9. Step 1: Complete the taxpayer information section Name and address Write the following in the spaces provided: • Name: Your first name, middle initial, and last name. If you are married and filing a joint return, enter both spouses’ names. • Mailing address: Your mailing address (where you want to receive your mail) can be the same as, or different from, your permanent home address (where you actually live). Enter your current mailing address where you want us to send your refund, if requested, and any correspondence related to your return. PO Box or street address, city, state, ZIP code, and country. Note: Do not abbreviate the country name. Foreign addresses Enter the information in the following order: • city, • abbreviation for the province or state, • postal code (follow the country’s practice), and • country (do not abbreviate the country name). Taxpayer’s permanent home address • If your mailing address is different from your permanent home address (for instance, you use a PO Box), enter your permanent home address. Your permanent home address is the address of the dwelling place in New York State where you actually lived as of December 31, 2025, whether you or your spouse owned or rented it. • If you use a paid preparer and you use the preparer’s address as your mailing address, enter the address of your permanent home in the space provided. • If you are a permanent resident of a nursing home, enter the nursing home address. • If you are in the armed forces and your permanent home was in New York State when you entered the military, enter your New York permanent home address regardless of where you are stationed. • If you are married and maintain separate New York State residences and are filing separate New York State returns, enter the address of your own residence as your permanent home address. • If you moved after December 31, 2025, enter your permanent home address as of December 31, 2025, not your current home address. Enter your new home address in the mailing address area if you want your refund and other correspondence sent there. Dates of birth and Social Security numbers Enter your date of birth and entire Social Security number, and those of your spouse (if applicable). New York State county of residence Enter the county in New York State where you lived as of December 31, 2025. If you lived in New York City, use one of the following county names: School district name and code number Enter the name and code number of the school district where you live. A detailed list of the school district names and code numbers by county is available on our website at www.tax.ny.gov (search: school district). This is the public school district where you were a resident on December 31, 2025. It may not be the same as the district where your children attend school. You must enter your school district name and code number even if: • you were absent from the school district temporarily, • the school your children attended was not in your school district, or • you had no children attending school. Decedent information • If the taxpayer whose name is listed first on the return died after December 31, 2024, and before you filed your return, enter the date of death in the box labeled Taxpayer’s date of death, in month, day, and year (four-digits) order. • If the taxpayer whose name is listed second died after December 31, 2024, and before you filed your return, enter the date of death in the box labeled Spouse’s date of death. For more information, see Deceased taxpayers. In addition, you must make the appropriate entry at Item G if you qualify for a 90-day extension of time to file your return because your spouse died within 30 days before the due date of your return. For more information, see When to file/Important dates. Step 2: Select your filing status and complete items B through H Item A In most cases, you must use the same filing status you used on your federal return. If you did not have to file a federal return, use the filing status you would have used if you had filed. Exceptions The only exceptions are for certain married couples filing a joint federal return in the following situations: • One spouse is a New York State resident and the other is a nonresident or part-year resident. In this case, you must either: – file separate New York returns using filing status ; or – file jointly, as if you both were New York State residents, using filing status . If you lived in enter Bronx Bronx Brooklyn Kings Manhattan New York Queens Queens Staten Island Richmond