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Page 6 of 41 IT-201-I (2025) information, see TSB-M-10(4)I, Treatment of Interest Income from Build America Bonds (search: TSB-M-10(4)I). Code C7 Combat zone Enter this code if you qualify for an extension of time to file and pay your tax due under the combat zone or contingency operation relief provisions. See www.tax.ny.gov (search: military). Code D9 Death of spouse Enter this code if you qualify for an automatic 90-day extension of time to file your return because your spouse died within 30 days before the due date of your return. Code K2 Combat zone, killed in action (KIA) Enter this code if you are filing a return on behalf of a member of the armed forces who died while serving in a combat zone. For information on filing a claim for tax forgiveness, see www.tax.ny.gov (search: military). Code E3 Out of the country Enter this code if you qualify for an automatic two-month extension of time to file your federal return because you are out of the country. For additional information, see When to file/Important dates. Code E4 Nonresident noncitizens Enter this code if you are a U.S. nonresident noncitizen for federal income tax purposes and you qualify to file your federal income tax return on or before June 15, 2026. The filing deadline for your New York State return is also June 15, 2026. Code E5 Extension of time to file beyond six months Enter this code if either of the following conditions applies: • You qualify for an extension of time to file beyond six months under § 157.3(b)(1)(i) of the personal income tax regulations because you are outside the United States and Puerto Rico. You must submit a copy of the letter you sent the IRS to request the additional time to file. • You received a federal extension to qualify for the federal foreign earned income exclusion, or the foreign housing exclusion or deduction, or both. Submit a copy of the approved federal Form 2350, Application for Extension of Time to File U.S. Income Tax Return. Code 56 Losses from Ponzi-type fraudulent investment arrangements Enter this code if you had a Ponzi-type fraudulent investment and are reporting a New York State theft loss deduction (itemized deduction) using the federal safe harbor rules. Also submit a copy of the statement you made in accordance with federal Revenue Procedure 2009-20. Code C2 Request an installment payment agreement Enter this code if you cannot pay your tax due in full by April 15, 2026, and would like to request an installment payment agreement (IPA). You cannot apply for an IPA until you receive a bill. Once you do, follow the payment instructions on the bill. You will continue to accrue penalties and interest (if applicable) on any unpaid balance of tax due for the duration of your IPA. For more information, see Installment payment agreement (IPA) (search: IPA). Codes M4 through M9 Servicemembers Civil Relief Act Are you making an election under the SCRA to select a residence for state income tax purposes? If yes, enter the applicable codes. Code M4: You are a military servicemember and you are electing to use your own state of legal residence or domicile for state income tax purposes. Code M5: You are a military servicemember and you are electing to use your spouse’s state of legal residence or domicile for state income tax purposes. Code M6: You are a military servicemember and you are electing to use the state where your permanent duty station is located for state income tax purposes. Code M7: You are a civilian spouse of a military servicemember and you are electing to use your own state of legal residence or domicile for state income tax purposes. Code M8: You are a civilian spouse of a military servicemember and you are electing to use the servicemember’s state of legal residence or domicile for state income tax purposes. Code M9: You are a civilian spouse of a military servicemember and you are electing to use the state where the servicemember’s permanent duty station is located for state income tax purposes. For additional information, see Information for military personnel and veterans on our website (search: military). Code Y1 Spouses with different Yonkers resident status Enter this code if you are filing jointly (filing status ) and only one spouse was a full-year Yonkers resident and the other spouse was a Yonkers nonresident for the tax year. See the instructions for line 55. Item H Enter the required information for each dependent you claimed on federal Form 1040. Also enter the required information for any dependent you were entitled to claim on your federal return but chose not to (see Example below). If you did not have to file a federal return, enter the required information for each dependent you would be entitled to claim for federal income tax purposes. Example: You were entitled to claim your child as a dependent on your federal return but chose not to in order to allow them to claim a federal education credit on their federal tax return. You may still claim them as a dependent on your New York State return. If you have more than seven dependents and are filing a paper return, attach a separate sheet marked Form IT-201: Item H continued to your return with: • your name and Social Security number at the top, and • the required information for each additional dependent. Note: If you are married filing a joint federal return but are required to file separate returns for New York State, complete item H as if you filed separate federal returns. For more information about filing separate returns, see filing status in Step 2.