Form IT-201: New York Resident Income Tax Return (2026)

Q: How much income can be excluded on IT-221?

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

Q: Are HSA contributions deductible for New York tax?

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

Last reviewed: 2025-10-29

Use the New York Tax Form Calculator Form IT-201 — New York State Resident Income Tax Return 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-201 is filed by full-year New York residents to report income, determine New York adjusted gross income (NYAGI), calculate state and local tax, and claim credits and payments. The return also handles New York City, Yonkers, and other additions where applicable. If you were a nonresident or part-year resident at any point in the year, use IT-203 with the appropriate attachments instead.

Before starting, gather your federal return, wage statements, K-1s, and any New York modifications. Confirm your residency status for the full tax year. Then follow the IT-201 sequence to compute tax, credits, and refund or amount due.

Who must file: Full-year New York residents (individuals; estates/trusts file fiduciary returns) who meet filing thresholds or owe special taxes. Nonresidents/part-year residents generally use IT-203.
NY adjusted gross income (NYAGI): Start from federal AGI and apply New York additions and subtractions (see IT-225) to arrive at NYAGI. This figure drives the tax calculation and credit limits.
Deductions and taxable income: After NYAGI, apply the standard or itemized deductions and dependent exemptions (as applicable for the year) to determine taxable income.
Tax calculation and local components: Compute New York State tax using the tax table or rate schedule. Add New York City and Yonkers taxes where applicable and include any surcharges or special taxes noted on the form.
Credits and payments: Claim resident credits for taxes paid to other jurisdictions on IT-112-R or to Canadian provinces on IT-112-C; report other credits via IT-201-ATT. Enter withholding, estimated payments, and refundable credits before computing refund or balance due.

Resident Income Tax Return
H	Dependent exemption information (see page 15)
First name		MI	Last name	Relationship	Social security number		Date of birth (mmddyyyy)







If more than 7 dependents, mark an X in the box.
Federal income and adjustments (see page 15)								Whole dollars only
1	Wages, salaries, tips, etc.						1
2	Taxable interest income						2
3	Ordinary dividends						3
4	Taxable refunds, credits, or offsets of state and local income taxes (also enter on line 25)						4
5	Alimony received						5
6	Business income or loss (submit a copy of federal Schedule C or C-EZ, Form 1040)						6
7	Capital gain or loss (if required, submit a copy of federal Schedule D, Form 1040)						7
8	Other gains or losses (submit a copy of federal Form 4797)						8
9	Taxable amount of IRA distributions. If received as a beneficiary, mark an X in the box						9
10	Taxable amount of pensions and annuities. If received as a beneficiary, mark an X in the box						10
11	Rental real estate, royalties, partnerships, S corporations, trusts, etc. (submit copy of federal Schedule E, Form 1040)						11
12	Rental real estate included in line 11				12
13	Farm income or loss (submit a copy of federal Schedule F, Form 1040)						13
14	Unemployment compensation						14
15	Taxable amount of social security benefits (also enter on line 27)						15
16	Other income (see page 15) Identify:						16
17	Add lines 1 through 11 and 13 through 16						17
18	Total federal adjustments to income (see page 15) Identify:						18
19	Federal adjusted gross income (subtract line 18 from line 17)						19
New York additions (see page 16)
20	Interest income on state and local bonds and obligations (but not those of NYS or its local governments)						20
21	Public employee 414(h) retirement contributions from your wage and tax statements (see page 16)						21
22	New York’s 529 college savings program distributions (see page 16)						22
23	Other (Form IT-225, line 9)						23
24	Add lines 19 through 23						24
New York subtractions (see page 17)
25	Taxable refunds, credits, or offsets of state and local income taxes (from line 4)				25
26	Pensions of NYS and local governments and the federal government (see page 17)				26
27	Taxable amount of social security benefits (from line 15)				27
28	Interest income on U.S. government bonds				28
29	Pension and annuity income exclusion (see page 18)				29
30	New York’s 529 college savings program deduction/earnings				30
31	Other (Form IT-225, line 18)				31
32	Add lines 25 through 31						32
33	New York adjusted gross income (subtract line 32 from line 24)						33
Standard deduction or itemized deduction (see page 20)
34	Enter your standard deduction (table on page 20) or your itemized deduction (from Form IT-201-D) Mark an X in the appropriate box: Standard - or - Itemized						34
35	Subtract line 34 from line 33 (if line 34 is more than line 33, leave blank)						35
36	Dependent exemptions (enter the number of dependents listed in item H; see page 20)						36
37	Taxable income (subtract line 36 from line 35)						37
Tax computation, credits, and other taxes
38	Taxable income (from line 37 on page 2)						38
39	NYS tax on line 38 amount (see page 21)						39
40	NYS household credit (page 21, table 1, 2, or 3)				40
41	Resident credit (see page 22)				41
42	Other NYS nonrefundable credits (Form IT-201-ATT, line 7)				42
43	Add lines 40, 41, and 42						43
44	Subtract line 43 from line 39 (if line 43 is more than line 39, leave blank)						44
45	Net other NYS taxes (Form IT-201-ATT, line 30)						45
46	Total New York State taxes (add lines 44 and 45)						46
New York City and Yonkers taxes, credits, and surcharges, and MCTMT
47	NYC resident tax on line 38 amount (see page 22)				47		See instructions on pages 22 through 25 to compute New York City and Yonkers taxes, credits, and surcharges, and MCTMT.
48	NYC household credit (page 22, table 4, 5, or 6)				48
49	Subtract line 48 from line 47 (if line 48 is more than line 47, leave blank)				49
50	Part-year NYC resident tax (Form IT-360.1)				50
51	Other NYC taxes (Form IT-201-ATT, line 34)				51
52	Add lines 49, 50, and 51				52
53	NYC nonrefundable credits (Form IT-201-ATT, line 10)				53
54	Subtract line 53 from line 52 (if line 53 is more than line 52, leave blank)				54
54a	MCTMT net earnings base			54a
54b	MCTMT				54b
55	Yonkers resident income tax surcharge (see page 25)				55
56	Yonkers nonresident earnings tax (Form Y-203)				56
57	Part-year Yonkers resident income tax surcharge (Form IT-360.1)				57
58	Total New York City and Yonkers taxes / surcharges and MCTMT (add lines 54 and 54b through 57)						58
59	Sales or use tax (see page 26; do not leave line 59 blank)						59
Voluntary contributions (see page 27)
60a	Return a Gift to Wildlife				60a
60b	Missing/Exploited Children Fund				60b
60c	Breast Cancer Research Fund				60c
60d	Alzheimer’s Fund				60d
60e	Olympic Fund ($2 or $4; see page 27)				60e
60f	Prostate and Testicular Cancer Research and Education Fund				60f
60g	9/11 Memorial				60g
60h	Volunteer Firefighting & EMS Recruitment Fund				60h
60i	Teen Health Education				60i
60j	Veterans Remembrance				60j
60k	Homeless Veterans				60k
60l	Mental Illness Anti-Stigma Fund				60l
60m	Women’s Cancers Education and Prevention Fund				60m
60n	Autism Fund				60n
60o	Veterans’ Homes				60o
60	Total voluntary contributions (add lines 60a through 60o)						60
61	Total New York State, New York City, Yonkers, and sales or use taxes, MCTMT, and voluntary contributions (add lines 46, 58, 59, and 60)						61
62	Enter amount from line 61						62
Payments and refundable credits (see pages 28 through 31)
63	Empire State child credit				63		If applicable, complete Form(s) IT-2 and/or IT-1099-R and submit them with your return (see page 12). Do not send federal Form W-2 with your return.
64	NYS/NYC child and dependent care credit				64
65	NYS earned income credit (EIC)				65
66	NYS noncustodial parent EIC				66
67	Real property tax credit				67
68	College tuition credit				68
69	NYC school tax credit (fixed amount) (also complete F on page 1)				69
69a	NYC school tax credit (rate reduction amount)				69a
70	NYC earned income credit				70
70a	NYC enhanced real property tax credit				70a
71	Other refundable credits (Form IT-201-ATT, line 18)				71
72	Total New York State tax withheld				72
73	Total New York City tax withheld				73
74	Total Yonkers tax withheld				74
75	Total estimated tax payments and amount paid with Form IT-370				75
76	Total payments (add lines 63 through 75)						76
Your refund, amount you owe, and account information (see pages 31 through 34)
77	Amount overpaid (if line 76 is more than line 62, subtract line 62 from line 76)						77
78	Amount of line 77 to be refunded Mark one refund choice: direct deposit to checking or savings account (fill in line 83) - or - paper check						78
79	Amount of line 77 that you want applied to your 2018 estimated tax (see instructions)				79		Refund? Direct deposit is the easiest, fastest way to get your refund.
79a	Amount of line 77 that you want as a NYS 529 account deposit (submit Form IT-195)				79a
80	Amount you owe (if line 76 is less than line 62, subtract line 76 from line 62). To pay by electronic funds withdrawal, mark an X in the box and fill in lines 83 and 84. If you pay by check or money order you must complete Form IT-201-V and mail it with your return						See page 32 for payment options.
							80
81	Estimated tax penalty (include this amount in line 80 or reduce the overpayment on line 77; see page 32)				81		See page 35 for the proper assembly of your return.
82	Other penalties and interest (see page 32) .				82
83	Account information for direct deposit or electronic funds withdrawal (see page 33). If the funds for your payment (or refund) would come from (or go to) an account outside the U.S., mark an X in this box (see pg. 33)
83a	Account type: Personal checking - or - Personal savings - or - Business checking - or - Business savings
83b	Routing number				83c	Account number
84	Electronic funds withdrawal (see page 33) Date Amount

Income, Modifications, and NYAGI

Start with federal income, then apply New York modifications to reach NYAGI. Typical additions include items taxable by NY but excluded federally; typical subtractions include items NY excludes. Use IT-225 to list each modification and carry the net to IT-201. NYAGI is the base for downstream calculations including deductions, credits, and certain phase-outs.

Deductions and exemptions: Choose standard or itemized deductions as permitted. Itemizers should ensure New York itemized amounts follow state rules (they may differ from federal). Apply dependent exemptions where applicable for the year to arrive at taxable income.

State, City, and Yonkers Taxes

Compute New York State tax from taxable income using the table or rate schedule referenced by IT-201. If you are a resident of New York City or subject to Yonkers tax/surcharge, the return includes separate lines to compute those amounts. Keep documentation of residency within the city or Yonkers for audit support. If applicable, include MCTMT-related items based on employment or self-employment within the MCTD.

Credits: Avoiding Double Taxation

Use IT-112-R to claim resident credit for taxes paid to another U.S. state or DC and IT-112-C for provincial tax paid to Canada. For separate-tax-on-lump-sum distribution cases, use IT-112.1. Other nonrefundable credits and additional taxes are reported on IT-201-ATT. Review eligibility carefully; credits are often limited to the lesser of the other jurisdiction’s tax or the portion of NY tax attributable to the same income.

Refund, Directing Funds, and Balance Due

After credits and payments, IT-201 determines whether you are due a refund or owe additional tax. To direct a refund to up to three NYS 529 accounts or apply part of it to next year’s estimated tax, attach IT-195 and ensure the sum of allocations does not exceed the refund.

Worked Example (Simplified)

Assume federal AGI of $80,000. New York modifications reduce this by $3,000, yielding NYAGI of $77,000. After deductions/exemptions, taxable income is $75,000. The computed NYS tax is compared with credits: a $600 resident credit on IT-112-R and $200 of other nonrefundable credits on IT-201-ATT lower the net liability before city/Yonkers amounts and withholding. With adequate withholding, the return shows an overpayment; you may allocate part via IT-195 or request direct deposit.

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

Planning & Compliance Tips

Confirm your residency for the full year; if you moved into or out of New York, you likely need IT-203 with IT-203-A and IT-203-ATT. Residency misclassification is a common audit driver.

Coordinate credits and attachments early. Gather other-state returns and proof of payment before finalizing IT-201 to avoid processing delays. If you will allocate a refund to 529 or estimated tax, complete IT-195 with correct account details and ensure totals reconcile to the refund line.

Maintain clear tie-outs from federal to New York lines, including modification schedules and city/Yonkers residency evidence. Accurate documentation reduces correspondence and speeds refunds.

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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.