Form IT-203-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-203-ATT — Other Tax Credits and Taxes (Attachment to Form 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-203-ATT is the attachment to IT-203 used by nonresidents and part-year residents to report other tax credits not entered directly on IT-203 and to report other New York State taxes. Credits listed here move to the IT-203 credit lines; other taxes flow to the “net other NYS taxes” line. You must also attach each applicable credit form that supports the amounts shown.

Complete only the parts that apply to you. Use whole dollars where the form specifies and keep carryforward schedules updated for future years.

Who must file: File IT-203-ATT with IT-203 if you (a) claim New York State, New York City, Yonkers, or MCTMT-related credits not entered directly on IT-203, or (b) owe “other NYS taxes” listed for Part 2.
Sections and parts: Part 1 captures other credits. Section A lists NYS nonrefundable, non-carryover credits; Section B lists NYS nonrefundable credits with carryforwards; Section C lists NYC nonrefundable credits. Part 2 reports “net other NYS taxes.”
Attachments: Enter each credit with its official credit name and code, and attach the corresponding credit form. Totals from Part 1 carry to the IT-203 credit line; Part 2 totals carry to the other-taxes line.
Carryforwards: For credits in Section B that permit carryover, record current-year usage and retain a separate schedule of remaining balances for future filings.
City/Yonkers: NYC credits appear in Section C for full-year or part-year NYC residency as applicable; Yonkers-specific items appear on IT-203 but may require supporting attachments depending on the credit or tax.

Other Tax Credits and Taxes
Complete all parts that apply to you; see instructions (Form IT-203-I). Submit this form with your Form IT-203.
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 tax credits (submit all applicable forms)
Section A – New York State nonrefundable, non-carryover credits used							Whole dollars only
1	Resident credit					1
2	Accumulation distribution credit (submit computation)					2
3	Other nonrefundable, non-carryover credits
	Code	Amount		Code	Amount
3a			3b
	Total other nonrefundable, non-carryover credits (add lines 3a and 3b)					3
Section B – New York State nonrefundable, carryover credits used
4	Long-term care insurance credit					4
5	Investment credit					5
6	Part-year solar energy system equipment credit					6
7	Other nonrefundable, carryover credits
	Code	Amount		Code	Amount
7a			7h
7b			7i
7c			7j
7d			7k
7e			7l
7f			7m
7g			7n
	Total other nonrefundable, carryover credits (add lines 7a through 7n)					7
8	Total New York State nonrefundable credits used (add lines 1 through 7; enter here and on Form IT-203, line 47)					8
Section C – New York State, New York City, Yonkers, and MCTMT refundable credits
9	Part-year resident refundable New York State child and dependent care credit					9
9a	Part-year resident refundable New York City child and dependent care credit					9a
10	Part-year resident refundable New York State earned income credit					10
11	Part-year resident refundable New York City earned income credit					11
12	Other NY State 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 9 through 12					13
14	New York State claim of right credit					14
15	New York City claim of right credit					15
16	Yonkers claim of right credit					16
16a	MCTMT (metropolitan commuter transportation mobility tax) claim of right credit					16a
17	Total New York State, New York City, Yonkers, and MCTMT refundable credits (add lines 13 through 16a; enter here and on Form IT-203, line 61)					17
Part 2 – Other New York State taxes (submit all applicable forms)
18	NY State tax on capital gain portion of lump-sum distributions (Form IT-230-I, worksheet C, line 7)					18
19	Other New York State taxes
	Code	Amount		Code	Amount
19a			19g
19b			19h
19c			19i
19d			19j
19e			19k
19f			19l
	Total other New York State taxes (add lines 19a through 19l)					19
20	Add lines 18 and 19					20
21	Enter amount from Form IT-203, line 47				21
22	Enter amount from Form IT-203, line 46				22
23	Subtract line 22 from line 21 (if line 22 is more than line 21, leave blank)					23
24	Subtract line 23 from line 20 (if line 23 is more than line 20, leave blank)					24
25	New York State separate tax on lump-sum distributions (Form IT-230)				25
26	Resident credit against separate tax on lump-sum distributions				26
27	Subtract line 26 from line 25					27
28	This line intentionally left blank					28
29	Add lines 24 and 27					29
30	Excess child and dependent care credit					30
31	Subtract line 30 from line 29 (if line 30 is more than line 29, leave blank)					31
32	Excess New York State earned income credit					32
33	Net other New York State taxes (subtract line 32 from line 31; if line 32 is more than line 31, leave blank; otherwise, enter the result here and on Form IT-203, line 49)					33

How Part 1 (Other Credits) Works

Section A — Nonrefundable, non-carryover credits: List each credit and amount. These reduce NYS tax but cannot create a refund. Sum the section and carry the total to the IT-203 credit line indicated by the form. Ensure the amounts agree with the attached credit forms.

Section B — Nonrefundable credits with carryforward: Enter the portion used this year and track any remainder for the future. Keep a rolling schedule showing: credit type, original year, used-to-date, and balance. You will need this record when preparing next year’s return.

Section C — NYC nonrefundable credits: If you qualify for NYC-level credits, list them here. Confirm residency period and the credit’s NYC-specific rules before claiming. Totals flow to the IT-203 line specified by the form.

How Part 2 (Net Other NYS Taxes) Works

Use Part 2 to report additional New York State taxes that are not captured in the main computation on IT-203. Enter each applicable tax item on its line, total the section, and carry the net amount to the “net other NYS taxes” line on IT-203. These taxes increase your total NYS liability and may affect estimated tax planning for the following year.

Cross-Form Coordination

Amounts on IT-203-ATT must reconcile with IT-203 and all attached credit forms (for example, forms included in the IT-203 instructions). If your business allocation affects New York source income, check that credits with percentage-based limits are computed using your New York amounts after allocation via IT-203-A. If your credits depend on modifications, ensure IT-225 entries are finalized before you total Part 1.

Worked Example

Example: A part-year resident claims a $700 NYS nonrefundable credit (Section A) and uses $300 of a solar credit with $1,200 carryforward remaining (Section B). They also owe $150 of other NYS tax in Part 2. Part 1 totals to $1,000 and reduces the IT-203 tax; Part 2 adds $150 to net other NYS taxes. The taxpayer updates their carryforward schedule to reflect the new $900 remaining balance.

Refund interaction: If credits reduce your tax below withholdings and estimated payments, you may be due a refund. You can direct any overpayment via IT-195 to NYS 529 accounts or next year’s estimated tax; IT-203-ATT itself does not change payment or refund mechanics beyond its totals.

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

Planning & Audit Readiness

Label and link every credit: Maintain a worksheet listing each credit code, form, amount, and the exact IT-203-ATT line. Ensure totals equal the IT-203 credit line and that each supporting form is attached.

Carryforward hygiene: Keep a year-over-year log for Section B credits to avoid lost or expired carryovers. When residency changes or New York source income shifts, re-test any percentage-limited credits for correct New York-only amounts.

City/Yonkers coordination: Confirm residency months and sourcing so NYC credits and Yonkers items reconcile to your main return. Consistent documentation shortens processing time and reduces correspondence.

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.