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IT-201-I (2025) Page 5 of 41 • You are unable to file a joint New York return because: – the address or whereabouts of your spouse is unknown, and – you can demonstrate that reasonable efforts have been made to locate your spouse, and – good cause exists for the failure to file a joint New York return. In this case, you may file a separate New York return using filing status . • You are unable to file a joint New York return because: – your spouse refuses to sign a joint New York return; and – reasonable efforts have been made to have your spouse sign a joint return; and – there exists objective evidence of alienation from your spouse such as: • judicial order of protection; • legal separation under a decree of divorce or separate maintenance; or • living apart for the twelve months immediately preceding application to file a separate return, or commencement of an action for divorce or commencement of certain family court proceedings; and – good cause exists for the failure to file a joint New York return. In this case, you may file a separate New York return using filing status . Item B If you itemized your deductions on your 2025 federal income tax return, mark an X in the Yes box. If you claimed the standard deduction on your federal return, mark an X in the No box. Item C If you can be claimed as a dependent on another taxpayer’s federal return, you must mark an X in the Yes box. You must mark the Yes box even if the other taxpayer did not claim you as a dependent. For example, if another taxpayer was entitled to claim you as a dependent on their federal return, but chose not to so that you can claim the federal education credit, you must mark the Yes box. Item D1 If you marked Yes on federal Schedule B (Form 1040), Interest and Ordinary Dividends, Part III then mark an X in the Yes box. Item D2 All IT-201 filers must complete item D2. If you or your spouse (if married filing jointly) maintained or had use of an apartment or living quarters in Yonkers during any part of 2025 (whether or not you personally used those living quarters for any part of the year), you must mark an X in the Yes box on line D2(1). Enter in the applicable box the number of months you and your spouse (if filing a joint return) lived in Yonkers during 2025. Living quarters include a house, apartment, co-op, or any other dwelling that is suitable for year-round use, that you or your spouse maintain or pay for, or that is maintained for your primary use by another person, family member, or employer. Example: Company A leases an apartment in Yonkers for the use of one of the company’s officers, and the apartment is mainly available to that individual. That individual is considered to be maintaining living quarters in Yonkers even though others might use the apartment on an occasional basis. Notes: • If you marked the Yes box on line D2(1), you may be considered a resident or part-year resident for Yonkers income tax purposes. The determination of residency is based on the facts and circumstances of your own situation. See Income tax definitions or visit our website at www.tax.ny.gov (search: resident). If you meet the definition of a Yonkers resident or part-year resident, see line 55: Yonkers resident income tax surcharge or line 57: Part-year Yonkers resident income tax surcharge instructions below. • If you marked the Yes box on line D2(4), you may be subject to the Yonkers nonresident earnings tax. See line 56: Yonkers nonresident earnings tax instructions below. Item E If you are a full-year New York City resident (this includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island), leave item E blank. All other IT-201 filers must complete item E. If you or your spouse (if married filing jointly) maintained or had use of an apartment or living quarters in New York City during any part of 2025 (whether or not you personally used those living quarters for any part of the year), you must mark an X in the Yes box on line E(1) and enter the number of days you were in New York City, even if on personal business, on line E(2). If you are married filing jointly and both spouses spent days in New York City, enter the higher number of days on line E(2). Do not count days traveled through New York City to use a common carrier such as an airplane, train, or bus. Living quarters include a house, apartment, co-op, or any other dwelling that is suitable for year-round use, that you or your spouse maintain or pay for, or that is maintained for your primary use by another person, family member, or employer. Example: Company A leases an apartment in New York City for the use of one of the company’s officers, and the apartment is mainly available to that individual. That individual is considered to be maintaining living quarters in New York City even though others might use the apartment on an occasional basis. Note: If you marked the Yes box on line E(1) and you spent 184 days or more (any part of a day is a day for this purpose) in New York City, you may be considered a resident for New York City income tax purposes. The determination of residency is based on the facts and circumstances of your own situation. See the definitions of Resident, Nonresident, and Part-year resident in these instructions. If you meet the definition, complete the New York City resident taxes and credits lines (47 through 53, 64, and 69 through 70a) on Form IT-201. Item F New York City residents and part-year residents only: Enter in the applicable box the number of months you and your spouse (if filing a joint return) lived in New York City during 2025. We need this information to verify your New York City school tax credit. All other taxpayers: Leave Item F blank. Item G If you qualify for one or more of the special conditions below, enter the specified two-character code. Code A6 Build America Bond interest Enter this code if you included Build America Bond interest in your federal adjusted gross income. For additional