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us-ny/form/tax/ty2023/it-201-i — 2023 Instructions for Form IT-201, Full-Year Resident Income Tax Return (HTML edition) · Axiom
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Ty2023
2023 Instructions for Form IT-201, Full-Year Resident Income Tax Return (HTML edition)
Tables of contents
Up-to-date information affecting your tax return
What’s new for 2023
File electronically
Using software?
Make a payment
Other forms you may need to file
New York City forms
Protect yourself from identity theft
File a valid return
Entering whole dollar amounts
Common words and phrases
Online Services
How to fill in the forms
How to get 1099-G information
New York State full-year residents: Who must file?
Additional notes to all filers
New York nonresidents and part-year residents
Separate returns are required for some married taxpayers who file a joint federal return.
Filing information for same-sex married couples
Name and address
Foreign addresses
Taxpayer’s permanent home address
Dates of birth and Social Security numbers
New York State county of residence
School district name and code
Decedent information
Item A
Exceptions
Item B
Item C
Item D1
Item D2
Item E
Item F
Item G
Code A6 Build America Bond interest
Code C7 Combat zone
Code D9 Death of spouse
Code K2 Combat zone, killed in action (KIA)
Code E3 Out of the country
Code E4 Nonresident noncitizens
Code E5 Extension of time to file beyond six months
Code 56 Losses from Ponzi-type fraudulent investment arrangements
Code C2 Request an installment payment agreement
Code M4 Veterans Benefits and Transition Act of 2018 election
Item H
Lines 1 through 19: Federal income tax return information
Overview
Partners and S corporation shareholders
Beneficiaries (estates and trusts)
Line 20: Interest income on state and local bonds and obligations
Line 21: Public employees 414(h) retirement contributions
Line 22: New York’s 529 college savings program distributions
Line 23: Other additions
Line 26: Pensions of New York State and local governments and the federal government
Nonemployee spouses
Line 28: Interest income on U.S. government bonds
Line 29: Pension and annuity income exclusion
Qualifying pension and annuity income includes the following:
Qualifying pension and annuity income does not include:
Married taxpayers
Beneficiaries
Disability income exclusion
Account owner
Beneficiary
Line 31: Other subtractions
Line 33: New York adjusted gross income
Line 34: Standard or itemized deduction
Line 36: Dependent exemptions
Lines 37 and 38: Taxable income
Line 39 – New York State tax
Line 40: New York State household credit
Line 41: Resident credit
Line 42: Other New York State nonrefundable credits
Line 45: Net other New York State taxes
Line 47: New York City taxable income (NYC full-year residents only; part-year residents, see line 50)
Line 47a: New York City resident tax (NYC full-year residents only; part-year residents, see line 50)
Joint returns
Line 48: New York City household credit (NYC residents only)
Joint returns
Line 50: Part-year New York City resident tax
Line 51: Other New York City taxes
Joint returns
Line 53: New York City nonrefundable credits
Lines 54a through 54e: Metropolitan Commuter Transportation Mobility Tax (MCTMT)
Joint returns
MCTD allocation percentage
Line 55: Yonkers resident income tax surcharge
Line 56: Yonkers nonresident earnings tax
Line 57: Part-year Yonkers resident income tax surcharge
Line 59: Sales or use tax
Line 60
Line 63: Empire State child credit
Line 64: New York State and New York City child and dependent care credits
Line 65: New York State earned income credit (New York State EIC)
Line 66: Noncustodial parent New York State earned income credit (EIC)
Line 67: Real property tax credit
Line 68: College tuition credit
Line 69: New York City school tax credit (fixed amount) (NYC residents only)
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