Instructions for Form IT-201, IT-195, IT-201-ATT - New York

This form contains official instructions for Form IT-201, along with Forms IT-195 and IT-201-ATT. These instructions were released in 2019 by the New York State Department of Taxation and Finance and a PDF version of the file can be downloaded below.

The instructions consist of 11 steps developed to help taxpayers file their documents. Each of them contains information based on a section of the application they are describing. These steps include:

  • Complete the taxpayer information section;
  • Select your filing status and complete items;
  • Enter your federal income and adjustments;
  • Calculate your New York additions and subtractions;
  • Enter your New York standard or New York itemized deduction and dependent exemption amounts;
  • Compute your taxes;
  • Add voluntary contributions;
  • Enter your payments and credits;
  • Calculate your refund on the amount you owe;
  • Sign and date your return;
  • Finish your return.

If an applicant is required to file Forms IT-195 and/or IT-201-ATT, then they can use the NYS IT-201 instructions as well. It has a filling guide for both of the forms, where taxpayers can find explanations on how to fill out the lines.

ADVERTISEMENT

IT-201 Instructions Related Forms

ADVERTISEMENT

Download Instructions for Form IT-201, IT-195, IT-201-ATT - New York

479 times
Rate (4.6 / 5) 27 votes
IT-201-I
Department of Taxation and Finance
Instructions
Instructions for Form IT-201
Full-Year Resident Income Tax Return
New York State • New York City • Yonkers • MCTMT
(including instructions for Forms IT-195 and IT-201-ATT)
Before you prepare a paper return, consider filing electronically
• Electronic preparation and filing is fast, easy, and secure.
• Electronic filers get their refunds up to twice as fast as paper filers.
• The user-friendly software ensures you file all the right forms and don’t miss out on
valuable credits.
Visit www.tax.ny.gov to file and learn more.
If you do file a paper return, you may need these additional forms, as well as credit claim forms.
Use Form:
to:
IT-2
report wages and NYS, NYC, or Yonkers tax withheld (do not submit Form W-2).
IT-195
allocate all or a portion of your personal income tax refund to a NYS 529
account.
IT-196
claim the New York itemized deduction
IT-201-V
make a payment by check or money order with your return.
IT-1099-R
report NYS, NYC, or Yonkers tax withheld from annuities, pensions, retirement
pay, or IRA payments (do not submit Form 1099-R).
IT-201-ATT
report other NYS or NYC taxes or to claim credits other than those reported on
Form IT-201.
IT-225
report NY addition and subtraction modifications not reported directly on
Form IT-201.
IT-227
make voluntary contributions
Reminder: To claim a tax credit (with the exception of the household credit
and NYC school tax credit) you must complete and submit the
appropriate credit form.
IT-201-I
Department of Taxation and Finance
Instructions
Instructions for Form IT-201
Full-Year Resident Income Tax Return
New York State • New York City • Yonkers • MCTMT
(including instructions for Forms IT-195 and IT-201-ATT)
Before you prepare a paper return, consider filing electronically
• Electronic preparation and filing is fast, easy, and secure.
• Electronic filers get their refunds up to twice as fast as paper filers.
• The user-friendly software ensures you file all the right forms and don’t miss out on
valuable credits.
Visit www.tax.ny.gov to file and learn more.
If you do file a paper return, you may need these additional forms, as well as credit claim forms.
Use Form:
to:
IT-2
report wages and NYS, NYC, or Yonkers tax withheld (do not submit Form W-2).
IT-195
allocate all or a portion of your personal income tax refund to a NYS 529
account.
IT-196
claim the New York itemized deduction
IT-201-V
make a payment by check or money order with your return.
IT-1099-R
report NYS, NYC, or Yonkers tax withheld from annuities, pensions, retirement
pay, or IRA payments (do not submit Form 1099-R).
IT-201-ATT
report other NYS or NYC taxes or to claim credits other than those reported on
Form IT-201.
IT-225
report NY addition and subtraction modifications not reported directly on
Form IT-201.
IT-227
make voluntary contributions
Reminder: To claim a tax credit (with the exception of the household credit
and NYC school tax credit) you must complete and submit the
appropriate credit form.
2
2019 IT-201-I, Table of contents
Access our website at www.tax.ny.gov
Table of contents
Go to topic
Print
Go to topic
Print
What’s new for 2019? . ............................................ 3
Finish your return .................................................. 36
1099-G information . ................................................ 6
Form IT-195, Allocation of Refund . ....................... 38
Who must file? . ....................................................... 6
Form IT-201-ATT, Other Tax Credits and Taxes ... 39
Filing information for same-sex married couples . ... 7
Additional information ........................................... 42
Credits for individuals ............................................. 8
School districts and code numbers ....................... 45
Credits for businesses .......................................... 10
New York State Tax Table .................................... 49
Other forms you may have to file .......................... 13
New York State tax rate schedule ........................ 57
Filing status and items B through H ...................... 14
Tax computation –
New York AGI of more than $107,650 ............... 58
Federal income tax return information –
lines 1 through 19 ............................................. 16
New York City Tax Table ...................................... 61
Partners, beneficiaries, S corporation
New York City tax rate schedule .......................... 69
shareholders ..................................................... 17
Index . ............................................ inside back cover
New York additions – lines 20 through 23 ............ 17
When to file/Important dates ................... back cover
New York subtractions – lines 26 through 31 ....... 18
Need help? ............................................. back cover
Standard or itemized deduction and dependent
Where to file ........................................... back cover
exemptions – lines 34 and 36 ........................... 21
New York State tax – line 39 ................................. 22
New York State household credit – line 40 ........... 22
Resident credit and other New York State
nonrefundable credits – lines 41 and 42 ........... 23
Net other New York State taxes – line 45 ............. 23
New York City taxable income – line 47 ................ 23
New York City taxes – line 47a, 50, and 51 .......... 23
New York City household credit – line 48 ............. 23
New York City nonrefundable credits – line 53 ..... 25
MCTMT – lines 54a and 54b ................................. 25
Yonkers taxes – lines 55, 56, and 57 . ................... 26
Sales or use tax – line 59 ..................................... 27
Voluntary contributions – line 60 ........................... 28
Credits – lines 63 through 71 ................................ 28
New York State, New York City, and Yonkers tax
withheld – lines 72, 73, and 74 ......................... 30
Check your withholding for 2020 .......................... 31
Estimated tax payments – line 75 ......................... 31
Refund options ..................................................... 32
Payment options . .................................................. 33
Account information – line 83 ............................... 34
3
2019 IT-201-I, General information
Access our website at www.tax.ny.gov
What’s
for 2019?
General changes for 2019
• Empire State film production and film post-production
credits
• New York State driver’s license suspension program
These credits have been extended through December 31,
Beginning on July 11, 2019, the criteria for challenging a
2024. See Form IT-248, Empire State Film Production Credit,
driver’s license suspension by the Tax Department is expanded
Form IT-261, Empire State Film Post-Production Credit, and
to include taxpayers who:
their instructions.
– receive public assistance or supplemental security income,
• Workers with disabilities tax credit
or
This credit has been extended through December 31, 2022.
– can demonstrate that the suspension of their driver’s license
See Form IT-644, Workers with Disabilities Tax Credit, and its
will cause them undue economic hardship.
instructions.
For more information, see our website at www.tax.ny.gov
(search: Driver’s license suspension).
• Empire State commercial production credit
Beginning in tax year 2019, the credit allocation and computation
• Tax preparer penalties
have changed along with the definition of qualified commercial,
Tax preparer penalties relating to an understatement of liability
and qualified commercial production company. See Form IT-246,
or failure to sign a return or claim for refund has been updated
Claim for Empire State Commercial Production Credit, and its
to:
instructions.
– clarify the penalties and penalty amounts that may be
imposed, effective April 12, 2019, against preparers who
• Employee training incentive program tax credit
take positions on returns or credit claims that are not
Beginning on April 12, 2019, businesses may now receive the
properly supported by the Tax Law, and
employee training incentive program tax credit if they conduct
– ensure that the penalties for failing to sign a return and for
their own training and are otherwise eligible. Also, the definition
of eligible training has been expanded to include an internship
failing to provide a required identification number on a return
apply to all tax preparers, for returns filed or required to be
program in software development or clean energy. See
filed for tax years beginning in tax year 2019.
Form IT-646, Employee Training Incentive Program Tax Credit, and
its instructions.
• Treatment of certain gambling winnings
• Farm workforce retention credit
Beginning in tax year 2019, New York State withholding
is required for any gambling winnings from a wagering
Beginning in tax year 2019, the definition of farming for
purposes of the farm workforce retention credit has been
transaction within New York State if the proceeds from the
wager are subject to federal withholding. Also, the New
expanded and the definition of an eligible farm employee has
York source income of a nonresident individual must now
been amended. See Form IT-647, Farm Workforce Retention
include gambling winnings in excess of $5,000 from wagering
Credit, and its instructions.
transactions within New York State.
• Historic homeownership rehabilitation credit
• Electronic filing and payment mandates
Beginning in tax year 2019, the credit has been expanded to
These mandates have been extended through December 31,
include a residence located in a city with a population of less
2024.
than one million with a property rate greater than 15%. See
Form IT-237, Claim for Historic Homeownership Rehabilitation
• Tax shelter provisions
Credit, and its instructions.
The tax shelter penalty and reporting requirements have been
• EZ capital tax credit
extended through July 1, 2024.
The recapture provision has expired and the credit form is now
• Top personal income tax bracket and rate
used for carry forward claims only. See Form IT-602, Claim for
EZ Capital Tax Credit.
The top tax bracket, tax rate and tax table benefit recapture
provisions have been extended through 2024.
New credits
• New federal Form 1040-SR, U.S. Tax Return for Seniors
• Employer Compensation Expense Program (ECEP) wage
If you filed federal Form 1040-SR, all references to federal
credit
Form 1040 and its related schedules in Form IT-201, its
Beginning with tax year 2019, there is a credit available
instructions, and any forms submitted with Form IT-201 and
for individuals that worked for an employer that elected to
their related instructions, should be read as a reference to
participate in the ECEP and that had wages and compensation
federal Form 1040-SR.
for the year that exceeded $40,000. See Form IT-226,
Employer Compensation Expense Program Wage Credit.
Changes to existing credits
• Contributions to certain funds credit
• Clean heating fuel credit
Beginning with tax year 2019, there is a credit available for
This credit has been extended through December 31,
individuals who contribute to certain funds. Contributions to
2022. See Form IT-241, Clean Heating Fuel Credit, and its
the charitable gift trust fund are eligible for a credit in the tax
instructions.
year immediately following the year the contributions were
made. Contributions made to the Health Research Inc, State
University of New York Impact Foundation, and Research
4
2019 IT-201-I, General information
Access our website at www.tax.ny.gov
What’s
for 2019?
(continued)
New special condition codes
Foundation of the City University of New York organizations
are eligible for a credit for the tax year the contributions were
If you qualify for any of the special condition codes below, you
made. See Form IT-228, Contributions to Certain Funds
must enter the new specified 2-character code(s) in the Item G
Credit, and its instructions.
box.
New and revised income modifications
• Request an installment payment agreement
Enter code C2 if you are unable to pay your tax due in full
• Alimony or separate maintenance payments received or
by April 15, 2020, and would like to request an installment
paid
payment agreement (IPA).
A new addition modification must be made if you received
any applicable alimony or separate maintenance payments
• Veterans Benefits and Transition Act of 2018 election
during the tax year. A new subtraction modification is allowed
Enter code M4 if as a civilian spouse of a military
if you made any applicable alimony or separate maintenance
servicemember you are making an election to use the same
payments during the tax year.
state of legal residence as the servicemember for state
income tax purposes.
• Volunteer firefighter enhanced cancer disability benefits
For more information on these and other special condition
A new subtraction modification is allowed if you were an
codes, see pages 15 and 16.
eligible volunteer firefighter who received insurance payments
related to cancer disability benefits.
See Form IT-225, New York State Modifications, and its
instructions for more information on these and other income
modifications.
New voluntary contributions
• Gifts to Life Pass It On Fund
Taxpayers may donate any whole dollar amount to be used for
organ transplant research and education as well as grants to
not-for-profit corporations in New York which are incorporated
for increasing and promoting organ and tissue donation
awareness.
• Gifts to New York State ALS Research and Education
Fund
Taxpayers may donate any whole dollar amount to be used to
provide grants to the Greater New York ALS Association and
the ALS Association Upstate New York Chapter for research
and education projects.
• Gifts for School-Based Health Centers
Taxpayers may donate any whole dollar amount to be used
for the expansion of medical services at existing school-based
health centers.
• Gifts to Food Banks Fund
Taxpayers may donate any whole dollar amount to be used for
grants to regional food banks.
• New York State Council on the Arts
Taxpayers may donate any whole dollar amount to be used to
foster arts and cultural programming throughout the state and
to support the New York State Council on the Arts.
For more information on these and other voluntary contributions,
see new Form IT-227, New York State Voluntary Contributions,
and our website (search: IT-227).
5
2019 IT-201-I, General information
Access our website at www.tax.ny.gov
E-file information
E-file your return
Using software?
payment when you e-file or after you file your return (using the
You must e-file if your software allows you to e-file your
Make a Return Payment online service on our website). You
return, or if you are a tax preparer who is subject to the e-file
may also pay with a credit card, or submit a check or money
mandate. E-file is easy, safe, and allows you to get your refund
order with Form IT-201-V, Payment Voucher for Income Tax
faster. Most New York taxpayers e-file.
Returns.
Make a payment
Visit our website at www.tax.ny.gov for more information.
Pay a balance due by authorizing the Tax Department to
withdraw the payment from your bank account. Authorize the
What is identity theft?
Common words and phrases
Identity theft is the unauthorized use of personal information
To save space and enhance clarity, these instructions may use
such as:
common abbreviations, including:
• Social Security number
earned income credit
EIC =
• credit card number
federal AGI =
federal adjusted gross income
Identity thieves can file forged tax returns to collect fraudulent
Internal Revenue Code
IRC =
refunds.
IRS =
Internal Revenue Service
Victims may not be aware their identities have been stolen.
MCTMT =
Metropolitan Commuter Transportation
Mobility Tax
Protect yourself from identity theft
New York AGI =
New York adjusted gross income
Help us help you protect your identity by only writing the last four
New York State
NYS =
digits of your Social Security number on any check or money
NYC =
New York City
order you send to the Tax Department. To allow us to properly
process your return and payment vouchers, you must still
Online Services
include your complete Social Security number on those forms.
For more information, or if you think you have been a victim of
identity theft that is affecting your tax records, see our website.
New York State Tax Department
Online Services
File a valid return
Create an Online Services account and log in to:
• make payments
Forms that have a year under the New York State map can
only be used for that tax year.
• view your filing and payment history
• get email notifications for refunds, bills, and
Important reminder to file a complete return
notices
You must complete all required schedules and forms that
• respond to bills and notices
make up your return, and include all pages of those forms and
Access is available 24 hours a day, 7 days a week.
schedules when you file. Submit only those forms and schedules
that apply to your return, and be sure that you have made all
www.tax.ny.gov
required entries. Returns that are missing required pages or that
have pages with missing entries are considered incomplete and
cannot be processed, and may subject taxpayers to penalty and
How do I fill in the forms?
interest.
Please follow these guidelines.
Entering whole dollar amounts
Use black ink only (no red or other color ink or pencils) to print or
type all entries.
When entering amounts on your return, including on any credit
If you show a loss, place a minus sign immediately to the left of
forms, schedules, or other forms submitted with your New York
return, enter whole dollar amounts only (zeros have been
the loss amount. Do not use [ ] brackets or parentheses.
preprinted).
Mark an X to fill in boxes as appropriate. Do not use a check
Use the following rounding rules when entering your amounts;
mark. Keep your Xs and numerals inside the boxes.
drop amounts below 50 cents and increase amounts from 50 to
Do not write in dollar signs or commas when making entries.
99 cents to the next dollar. For example, $1.39 becomes $1 and
$2.50 becomes $3.