Tax Form Calculator
AD AA

Form IT-119: STAR Credit Advance Payment Reconciliation (2026)

Last reviewed: 2025-10-29

Use the New York Tax Form Calculator Form IT-119 — STAR Credit Advance Payment Reconciliation (Attachment to Form IT-201 or IT-203) 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-119 is used to reconcile an underpayment of your STAR credit advance payment. If the Tax Department's notice shows that your advance payment was less than the amount you were entitled to, you may claim a refundable credit for the underpaid amount by filing IT-119 with your New York return (IT-201 for residents or IT-203 for nonresidents/part-year where applicable).

Only claim the exact underpayment shown on your NY DTF notice (tied to your property key). If you do not file IT-119 with your return by the due date, NY DTF will instead adjust a future STAR advance payment check.

  1. Who files: Homeowners who received a NY DTF notice that their STAR advance payment was underpaid for the prior tax year.
  2. Return pairing: File IT-119 with your IT-201 or IT-203 for the tax year in which the underpayment occurred.
  3. One claim per property/year: The entire underpayment for the tax year must be claimed on one IT-119 only.
  4. Joint owners: If multiple owners file separate NY returns with IT-119, the credit is allowed to the first owner who files; others are disallowed for that year.
  5. Deadline: File with your personal return by the April 15 due date for that year's return to claim the refundable credit; otherwise DTF will reconcile via a future STAR payment.
STAR Credit Advance Payment Reconciliation Attachment to Form IT-201 or IT-203
ADid you receive a notice from the Tax Department indicating that your STAR credit advance payment was underpaid? If No, do not file this form
Part 1 – Property information
First property
1aProperty key
R  
1bName of taxpayer owner
Social security number
1cProperty street address
Unit or apartment number
City, town, or village
State
ZIP code
Whole dollars only
1d1d
Second property
If you are married and filing a joint return and you and your spouse need to reconcile two 2017 STAR credit advance payments for separate properties you owned prior to getting married, list the second property here. All others go to Part 2.
2aProperty key
R  
2bName of taxpayer owner
Social security number
2cProperty street address
Unit or apartment number
City, town, or village
State
ZIP code
2d2d
Note: The amount of underpayment of credit can be found on the notice sent to you by the Tax Department. You must claim the entire amount; you cannot make a claim for only a portion of the underpayment amount.
Part 2 – Total claim for underpayment of STAR credit advance payment
33

How IT-119 Works

The STAR program issues an advance payment based on property and eligibility data. If DTF later determines the advance was underpaid, your notice will show the underpayment amount and your property key. IT-119 lets you claim that underpayment as a refundable credit on your NY tax return for the year the underpayment occurred.

Data you need: (1) Your IT-201/IT-203 filer info, (2) the DTF notice showing the underpayment amount and property key, and (3) the applicable tax year. Enter names and SSNs exactly as on IT-201/IT-203 and copy the property key as printed on your notice.

Limitations: Do not modify the underpayment amount. The credit cannot be split across multiple IT-119 filings. If you already received a DTF adjustment check for the same underpayment, you cannot also claim it again on IT-119.

Example: Your 2024 STAR advance was underpaid by $185 according to the DTF notice. You file your 2024 IT-201 by April 15, 2025, and attach IT-119 claiming $185. NY issues a $185 refundable credit with your return. If you fail to attach IT-119 by the deadline, DTF will instead increase a future STAR advance payment by $185.

Multiple owners: A married couple filing separately or co-owners filing separate returns should coordinate. The first properly filed IT-119 with the property key claims the full underpayment for that year.

Last reviewed: 2025-10-29: If you believe this form requires an update, please contact us.

Practical Tips

Match the tax year on IT-119 to the underpayment year on your DTF notice. Keep the notice and proof of filing with your records. If the notice references a different year than your current return, amend or file the correct year as needed.

Related NY Items

STAR underpayments are distinct from itemized real estate tax deductions and from homeowner credits claimed elsewhere. Review IT-201/IT-203 instructions for attachment requirements, and use property tax credits such as IT-229 only when eligible and relevant to your facts.

Quick Access Tools

Frequently Asked Questions

Does IT-203-ATT replace IT-112-R or IT-112-C?

No. Those forms calculate credits for taxes paid to other jurisdictions, and their totals are then entered onto IT-203-ATT where indicated.

How much income can be excluded on IT-221?

You may exclude up to $5,000 ($10,000 for joint filers) of qualifying disability income, reduced by any NY pension or annuity exclusion previously claimed.

Can part-owners of a property claim IT-119?

Yes — if the notice issued reflects the property key and entity ownership, each owner must enter their share of the underpayment on IT-119 and may attach separate forms as required.

Can I use IT-203-B to claim the NY College Tuition Deduction?

Yes. Part 2 of IT-203-B calculates the allowable college tuition itemized deduction or credit, depending on your AGI and tuition amounts paid.

Are HSA contributions deductible for New York tax?

No—unlike the federal system, New York does not allow an HSA deduction.

Important Notes

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