Form IT-201-ATT: Other Tax Credits and Taxes (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-ATT — Other New York State Tax Credits and Taxes Attachment to Form IT-201 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-ATT is an attachment to Form IT-201 used by full-year New York residents to report “other” credits and taxes that are not included directly on the IT-201. This includes nonrefundable credits you are claiming, refundable credits not listed directly on IT-201, and other taxes you owe (for example, NYC or Yonkers additional taxes). All required credit forms must be attached and the amounts transfer to lines 42 and 45 of IT-201.

You must complete IT-201-ATT if you are claiming any credit listed in the “Other credits” chart in the IT-201 instructions or if you owe any of the additional taxes identified for Part 2 of IT-201-ATT. Each credit section requires a code number, your tax year, and the credit form details.

Who must file: Any taxpayer filing IT-201 who claims credits not directly shown on IT-201 lines, or who owes taxes outside the standard IT-201 tax computation (for example certain NYC or Yonkers taxes).
Section A – NY State nonrefundable, non-carryover credits: Enter each applicable credit (by name and code) and its amount in dollars only. Then transfer the total to IT-201, line 42.
Section B – NY State nonrefundable, carry-forward credits: For credits with carry-over provisions, record the portion used this year and the carry-over amount for future years. The sum of this section also feeds line 42.
Section C – NYC nonrefundable, non-carryover credits: If you are a full-year NYC resident, enter the applicable credit codes and amounts; transfer the total to IT-201 line 53.
Part 2 – Net Other New York State Taxes: Report any additional taxes such as accumulated distribution taxes, intangible tax, and other special assessments. Sum the amounts and transfer the net to IT-201 line 45.

Other Tax Credits and Taxes Attachment to Form IT-201
A	Have you (or an entity of which you are an owner) been convicted of Bribery Involving Public Servants and Related Offenses, Corrupting the Government, or Defrauding the Government (NYS Penal Law Article 200, 496, or section 195.20)? (see instructions)						Yes No
Part 1 – Other New York State, New York City, and Yonkers tax credits
Section A – New York State nonrefundable, non-carryover credits used							Whole dollars only
1	Accumulation distribution credit (submit computation)					1
2	Other nonrefundable, non-carryover credits
2a	Code	Amount	2b	Code	Amount
	Total other nonrefundable, non-carryover credits (add lines 2a and 2b)					2
Section B – New York State nonrefundable, carryover credits used
3	Long-term care insurance credit					3
4	Investment credit					4
5	Solar energy system equipment credit					5
6	Other nonrefundable, carryover credits
	Code	Amount		Code	Amount
6a			6h
6b			6i
6c			6j
6d			6k
6e			6l
6f			6m
6h			6n
Total other nonrefundable, carryover credits (add lines 6a through 6n)						6
7	Total New York State nonrefundable credits used (add lines 1 through 6; enter here and on Form IT-201, line 42)					7
Section C – New York City nonrefundable, non-carryover credits used
8	New York City resident UBT credit					8
8a	New York City resident GCT credit					8a
9	New York City accumulation distribution credit (submit computation)					9
9a	Part-year resident nonrefundable NYC child and dependent care credit					9a
10	Total other New York City nonrefundable credits used (add lines 8, 8a, 9, and 9a; enter here and on Form IT-201, line 53)					10
11	Farmers’ school tax credit					11
12	Other refundable credits
	Code	Amount		Code	Amount
12a			12g
12b			12h
12c			12i
12d			12j
12e			12k
12f			12l
Total other refundable credits (add lines 12a through 12l)						12
13	Add lines 11 and 12					13
14	Enter amount from line 13 on the front page					14
15	New York State claim of right credit					15
16	New York City claim of right credit					16
17	Yonkers claim of right credit					17
17a	MCTMT (metropolitan commuter transportation mobility tax) claim of right credit					17a
18	Total New York State, New York City, Yonkers, and MCTMT other refundable credits (add lines 14 through 17a; enter here and on Form IT-201, line 71)					18
Part 2 – Other New York State taxes (submit all applicable forms)
If you are subject to other New York State taxes, complete Part 2.
19	New York State tax on capital gain portion of lump-sum distributions (Form IT-230)					19
20	Other New York State taxes
	Code	Amount		Code	Amount
20a			20g
20b			20h
20c			20i
20d			20j
20e			20k
20f			20l
Total other New York State taxes (add lines 20a through 20l)						20
21	Add lines 19 and 20					21
22	See instructions for line 22				22
23	Enter amount from Form IT-201, line 39				23
24	Subtract line 23 from line 22 (if line 23 is more than line 22, leave blank)					24
25	Subtract line 24 from line 21 (if line 24 is more than line 21, leave blank)					25
26	New York State separate tax on lump-sum distributions (Form IT-230)				26
27	Resident credit against separate tax on lump-sum distributions				27
28	Subtract line 27 from line 26					28
29	This line intentionally left blank					29
30	Net other New York State taxes (add lines 25 and 28; enter here and on Form IT-201, line 45)					30
Part 3 – Other New York City taxes (submit all applicable forms)
31	This line intentionally left blank					31
32	New York City resident separate tax on lump-sum distributions (Form IT-230)					32
33	New York City tax on capital gain portion of lump-sum distributions (Form IT-230)					33
34	Total other New York City taxes (add lines 32 and 33; enter here and on Form IT-201, line 51)					34

Completing IT-201-ATT: Step-by-Step

Begin by listing your name, SSN, and tax year at the top of IT-201-ATT. Then move to Section A and enter each applicable credit: name, code, amount. After listing all, compute the total and carry it to IT-201, line 42. Be sure you have attached all corresponding credit form(s).

Proceed to Section B if you hold any credits with carry-forward features (for example, solar energy system credits or community investment credits). Enter current usage and remaining carry-forward in the columns provided. Ensure future-year carry-forward schedules are maintained.

In Section C enter any NYC credits if you are a full-year New York City resident and those credits do not appear directly on IT-201. Transfer the total to IT-201 line 53.

Switch to Part 2 for reporting “other taxes.” These are taxes not included in standard IT-201 computations such as accumulated distribution tax, certain estate/trust surcharges or other referendum-mandated taxes. Enter each applicable tax form name and amount, then total and transfer to IT-201 line 45.

Example: A full-year NYC resident claims a State nonrefundable credit of $500 (cash-contribution credit) and a carry-forward credit of $850. Section A lists $500, Section B lists $850 used now and $2,150 carry-forward. Total State credits $1,350 goes to line 42. In Part 2 the taxpayer owes an accumulated distribution tax of $200; that $200 is reported and the total $200 goes to line 45.

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

Filing Tips & Audit Readiness

Keep copies of all supporting credit forms and carry-forward schedules. Missing attachments or mismatches between codes/amounts on IT-201-ATT and corresponding credit forms are frequent audit triggers. Maintain a reconciliation log linking each credit claimed to the form, code number, amount, and return year.

If you anticipate carry-forward credits, project their future usage and maintain a schedule showing original credit year, years used, and remaining balances. This ensures accurate tracking and prevents expired or mis-applied carry-overs.

For large “other taxes,” review whether the liability may apply to estimated tax calculations for the next year. Properly classifying and reporting these items on IT-201-ATT mitigates understatement penalties and ensures compliance.

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.