Form IT-112-R: New York Resident Credit for Taxes Paid to Another State (2026)

Last reviewed: 2025-10-28

Use the New York Tax Form Calculator Form IT-112-R — New York State Resident Credit for Taxes Paid to Another State, Local Government or the District of Columbia as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 New York state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form IT-112-R is used by New York residents to claim a credit for income tax paid to another state, local government, or the District of Columbia on income that is also taxed by New York. It ensures that residents are not taxed twice on the same income. The credit applies only to overlapping income and excludes taxes that are not income-based, such as franchise or excise taxes.

Attach this form to your IT-201 or IT-203-A return. Include copies of the other state’s tax return and proof of payment. For Canadian provinces, use Form IT-112-C instead.

1. Who must file: Full-year and part-year New York residents who paid income tax to another U.S. state, local government, or DC on income that is also taxable by New York.
2. Qualifying income: Only the portion of income taxed by both jurisdictions qualifies. Exclude income the other jurisdiction taxes but New York does not.
3. Separate filings: File a distinct IT-112-R for each jurisdiction, unless the same state and locality are reported together. Each credit must be calculated independently.
4. Pass-through entity taxes (PTET): Resident partners, shareholders, and members may claim a credit for taxes paid at the entity level to another state if those taxes are substantially similar to New York’s PTET program.
5. Non-qualifying cases: The credit cannot apply if the other state provides a reciprocal credit for New York taxes, or if the tax was later used for a federal foreign tax credit.

How the Resident Credit is Calculated

The allowable credit is the lesser of (a) the tax paid to the other jurisdiction or (b) the portion of New York tax attributable to the same income. This prevents over-crediting and ensures parity between states.

Part 1 – Income and Adjustments: In Column A, list total income amounts as shown on your New York return. In Column B, list the portion of that income taxed by the other jurisdiction during your New York residency. The ratio of Column B ÷ Column A defines the portion of NY tax eligible for comparison.

Part 2 – Credit Computation: Enter the amount of income tax actually paid to the other jurisdiction (after applying any refunds or credits). Compare that figure to the portion of your NY tax that relates to the same income. The smaller value is your allowable credit. This amount transfers to your IT-201 or IT-203-A return.

Example: A NY resident earns $80,000, including $20,000 from work performed in New Jersey. NJ tax on that income is $1,000. The portion of NY tax attributable to the same $20,000 is $900. The allowable NY credit is $900, the lesser of the two. If NJ later refunds part of the tax, you must amend your NY return to adjust the credit.

Special cases: Credits for local-level taxes (e.g., Philadelphia wage tax) follow the same rule: report only taxes that directly apply to the same income taxed by New York. Taxes paid through partnerships, S corporations, or trusts must be substantiated with K-1 or PTET documentation showing allocation and payment date.

Filing Tips and Best Practices

Retain the full return from the other state, W-2 or K-1 forms showing the sourced income, and proof of tax paid. If you received multiple W-2s with taxes paid to more than one state, file a separate IT-112-R for each state.

To avoid errors, complete IT-112-R before finalizing your NY return. Ensure the credit claimed does not exceed the portion of NY tax on the same income. For multistate filers, spreadsheet schedules showing the Column A/B ratio for each jurisdiction simplify audits and amendments.

Audit Strategy and Planning

Document allocation methods and maintain evidence for cross-state income sourcing. Keep PTET statements from pass-through entities if applicable. If your facts involve both U.S. and Canadian income, separate the calculations and file IT-112-C for the Canadian portion. For lump-sum or pension-based separate taxes, use IT-112.1.

Review New York’s Publication 36 (General Information for Credit for Taxes Paid to Another State) annually to ensure compliance with any new PTET guidance or reciprocity updates.

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Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.