Form IT-203-F: Multi-Year Allocation Form for Nonresidents and Part-Year Residents (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-F — Multi-Year Allocation Form 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-F is required when a nonresident or part-year resident receives compensation that relates to services performed in New York over multiple years. Typical items include deferred bonuses, stock options or RSU/RSA vests, severance/termination payments, and similar awards or covenants connected to prior New York work. The form computes a New York allocation ratio and the New York amount to include on IT-203 for the current year, and it is attached again in later years for any additional payments within the allocation period.

Use IT-203-F to avoid understating New York source income when a payment is received after you leave New York, and to avoid overstating it when only a portion relates to New York services. The result flows to the New York State amount column on IT-203.

Who must file: Nonresidents and part-year residents who receive compensation tied to services performed inside and outside New York over more than one year (for example, options/RSUs that vest over time, deferred bonuses covering several service years, or termination/covenant payments linked to prior NY work).
Allocation period: Defined by the form. It spans the relevant service window specified in the instructions (for termination cases, it includes the portion of the tax year prior to termination plus additional years noted by the instructions). You must attach IT-203-F in each year you receive a payment during that period.
Allocation ratio: Generally New York workdays or service-based numerators over total workdays or service period denominators, as specified by the line instructions. Apply the ratio to the current-year payment to compute the New York amount.
Reporting: Enter the New York amount from IT-203-F on the appropriate New York State amount line(s) of IT-203 for the same income type (wages, other compensation). Keep your work-paper showing the numerator/denominator and dates used.
Consistency: Use the same measurement approach for all years within the allocation period unless facts change. Retain employer statements (grant, vest, bonus plans) and calendars supporting NY vs non-NY services.

Multi-Year Allocation Form
Complete all parts that apply to you; see instructions (Form IT-203-F-I). Submit this form with your Form IT-203.
Schedule A – Current year allocation of income attributable to past employment in New York State (for example, termination agreement or covenant not to compete)
Complete a separate Schedule A for each amount of income subject to allocation. An additional Schedule A section is provided below. If you are required to complete more than one Schedule A, total the amounts from lines 1d and 2d on all schedules and include this total on Form IT-203, line 1, in the New York State amount column. Use this form for multi-year allocation only. To allocate the regular wage and salary income from your current job, use Form IT-203-B, Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet, and its instructions.
Allocation 1		Period this allocation covers (mmddyyyy)			Type of income you are allocating
		to
		Tax year	A – Total compensation	B – New York amounts




1a	Totals
1b	Divide line 1a, column B, by line 1a, column A (carry to four decimals)					1b
1c	Current year income to be allocated					1c
1d	Multiply line 1c by the decimal on line 1b; include this amount on Form IT-203, line 1, in the New York State amount column					1d
Allocation 2		Period this allocation covers (mmddyyyy)			Type of income you are allocating
		to
		Tax year	A – Total compensation	B – New York amounts




2a	Totals
2b	Divide line 2a, column B, by line 2a, column A (carry to four decimals)					2b
2c	Current year income to be allocated					2c
2d	Multiply line 2c by the decimal on line 2b; include this amount on Form IT-203, line 1, in the New York State amount column					2d
Schedule B – Stock option, restricted stock, or stock appreciation rights allocation (see instructions)
	New York State nonresidents and part-year residents: If you received compensation from stock options, restricted stock, or stock appreciation rights and you performed services within New York State, use this schedule to calculate your New York State compensation attributable to those items, if the calculation requires an allocation period that is different than the period used on Form IT-203-B.
Complete a separate Schedule B for each option, stock, or right you were granted
Description of stock
Use the mmddyyyy format when entering dates.
Grant date		Vest date	Exercise date	Allocation period (see instructions)
				to
Mark an X Statutory in one box for stock type: Statutory Non-statutory Restricted stock Appreciation right
3	Enter the applicable column A amount from Schedule B Table (see instructions)					3
4	Enter the applicable column B amount from Schedule B Table (see instructions)					4
5	Compensation to be allocated (subtract line 4 from line 3)					5
6	Total days in allocation period			6
7	Saturdays and Sundays (not worked)		7
8	Holidays (not worked)		8
9	Sick leave		9
10	Vacation		10
11	Other nonworking days		11
12	Total nonworking days (add lines 7 through 11)			12
13	Total days worked in allocation period at this job (subtract line 12 from line 6)			13
14	Total days included in line 13 worked outside New York State		14
15	Number of days worked at home included in line 14		15
16	Subtract line 15 from line 14			16
17	Days worked in New York State (subtract line 16 from line 13)			17
18	Enter number of days from line 13 above			18
19	Divide line 17 by line 18; round the result to the fourth decimal place					19
20	Multiply line 19 by line 5					20
Include the line 20 amount on the appropriate line of Form IT-203 in the New York State amount column.

How the Multi-Year Allocation Works

Identify the payment and service link: Determine the income item (bonus, option/RSU vest, termination/covenant) and the service period to which it relates. Gather documentation establishing when services were performed and where.

Set the allocation period and workday base: Using the instructions, set the begin/end dates of the allocation period. Tally total workdays (or service units) within that period and separately tally New York workdays. Exclude non-work days if the form directs (for example, weekends/holidays) and follow any special rules for telework or temporary assignments.

Compute the New York ratio and current-year NY amount: Divide NY workdays by total workdays to get the allocation percentage. Multiply by the current-year payment to arrive at the New York source amount. That amount is what you include in the New York State column on IT-203 for the corresponding income line.

Carryforward for later payments: If the award pays out over multiple years (for example, tranche vests each year), repeat this computation annually within the allocation period and attach IT-203-F each year. Keep a running schedule to reconcile aggregate tranches to the original grant or agreement.

Example (simplified): You move from New York to another state mid-year and later receive a $60,000 deferred bonus tied to services performed from 1/1/20XX to 12/31/20XX+2. You worked 420 total qualifying days during that service period, of which 210 were in New York. Allocation ratio = 210 ÷ 420 = 50.00%. For a $20,000 payment received this tax year, the New York amount is $10,000. You enter $10,000 on the New York State amount column of IT-203 for the appropriate income line and attach IT-203-F. Repeat for later tranches.

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

Planning and Documentation

Maintain defensible records: Keep grant agreements, plan documents, employer location confirmations, calendars or travel logs, and payroll evidence. Your numerator/denominator must reconcile to these records, especially when telework or hybrid schedules affected where services were performed.

Coordinate with other schedules: Ensure wage allocation on IT-203-B and any business allocation on IT-203-A align with the methodology used on IT-203-F. If modifications are triggered, reflect them on IT-225. Mismatches across forms are a common cause of notices.

Estimate tax impact: If significant multi-year income will be recognized this year, update New York estimated tax to avoid underpayment penalties. When leaving or entering New York mid-year, model alternative vesting or payment dates to understand residency and sourcing effects.

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.