Plain-language forms reference
New York Nonresident and Part-Year Tax Forms Explained
New York’s official part-year forms page lists more than twenty forms. Most people need only a few of them. This guide explains every form on that page, beginning with the forms an ordinary wage earner is most likely to encounter.
The six forms to check first
Form IT-203 — the principal return
What it is: New York’s income tax return for nonresidents and part-year residents.
Who commonly encounters it: Someone who lived in New York for only part of the year, or a nonresident with New York-source income who must file.
Open New York’s IT-203 form options · Read the IT-203 instructions
Form IT-2 — summary of W-2 statements
What it is: A New York summary of federal W-2 information.
Who commonly encounters it: Wage earners filing a New York return, particularly paper filers. Electronic filing software ordinarily handles the required W-2 information.
Form IT-203-B — allocation and related worksheet
What it is: A worksheet for nonresident or part-year resident income allocation and certain college-tuition itemized-deduction information.
Who commonly encounters it: A filer whose IT-203 instructions require additional allocation or living-quarters information. It is not automatically required for every simple part-year return.
Open Form IT-203-B · Read the instructions covering IT-203-B
Form IT-360.1 — change of city resident status
What it is: The form used to calculate tax when New York City or Yonkers resident status changed during the year.
Who commonly encounters it: Someone who moved into or out of NYC or Yonkers during the year. Working in NYC without living there does not, by itself, make this form applicable.
Open New York’s IT-360.1 form options · Read the IT-360.1 instructions
Form IT-196 — itemized deductions
What it is: New York’s itemized-deduction form for residents, nonresidents and part-year residents.
Who commonly encounters it: A filer claiming New York itemized deductions rather than the New York standard deduction.
Open New York’s IT-196 form options · Read the IT-196 instructions
Form IT-370 — extension of time to file
What it is: An application for an automatic six-month filing extension for individuals.
Important: An extension to file is not an extension to pay. Estimated tax due generally must still be paid by the original deadline.
Open New York’s extension page · Read the IT-370 instructions
Forms that are common only when a particular issue applies
Form IT-203-ATT — other credits and taxes
An attachment to IT-203 used to report specified additional credits and taxes. Use it only when an IT-203 line or credit instruction directs you there.
Form IT-195 — allocation of a refund
An attachment used when a taxpayer wants a refund allocated among permitted New York options rather than handled only as an ordinary refund.
Form IT-201-V — payment voucher
A voucher for mailing a payment associated with an individual income tax return. Taxpayers paying electronically generally use New York’s online payment process instead.
Form IT-1099-R — summary of federal 1099-R statements
A New York summary of retirement-distribution statements. It may be relevant when a filer received pension, annuity or retirement-account distributions reported on federal Form 1099-R.
Form IT-225 — New York State modifications
Used for specified New York additions and subtractions that modify federal income for New York purposes. Tax software often produces it when a reported item requires a state adjustment.
Form IT-227 — voluntary contributions
Used to make optional contributions to funds listed by New York. It does not calculate ordinary income tax liability.
Business, investment and multi-year allocation forms
Form IT-203-A — business allocation schedule
Used to allocate business income to New York when a nonresident carries on a business, profession or occupation partly inside and partly outside New York. This is not the ordinary wage-allocation form.
Form IT-182 — passive activity loss limitations
Used by nonresidents and part-year residents when federal passive-activity-loss rules interact with the New York calculation. It is more likely to arise with rental, partnership or other passive activities than with wages alone.
Form IT-203-F — multi-year allocation
Used for specified income connected with New York but recognized or paid across more than one year. Review the instructions carefully; this is not a general part-year wage worksheet.
Residency, spouse and special-accrual forms
Form IT-203-C — spouse’s certification
Used in specified situations involving a spouse who is a New York nonresident or part-year resident. The form certifies information required for the filing treatment described in its instructions.
Form IT-260.1 — change of resident status and special accruals
Used for special-accrual issues arising when residency changes. Special accrual rules can pull certain income, gains, losses or deductions into the proper residency period.
Form IT-260 — surety bond for special accruals
A specialized New York State and New York City surety-bond form connected with change-of-residency special accruals. It is not part of an ordinary wage-only move.
AU-217 — assignment separate from bond
A specialized assignment document associated with a bond arrangement. Most individual nonresident and part-year filers will never use it unless New York instructions or a professional specifically identify the requirement.
Location- or program-specific forms
Form Y-203 — Yonkers nonresident earnings tax
Used for the Yonkers nonresident earnings tax when applicable. This is a Yonkers form and should not be confused with the former New York City commuter tax.
Form IT-6-SNY — MCTMT for START-UP NY
A specialized Metropolitan Commuter Transportation Mobility Tax form for the START-UP NY program. It is not the form an ordinary employee uses merely because the employee commutes to New York City.
Forms listed as discontinued
Form IT-203-D — discontinued
This former nonresident and part-year resident itemized-deduction schedule has been discontinued. Current itemized-deduction reporting generally uses Form IT-196 when applicable.
Form IT-558 — discontinued
This former attachment reported specified New York adjustments caused by differences from federal law. New York lists it as discontinued; current instructions determine where any applicable adjustments are now reported.
A practical way to use this list
- Determine whether you were a nonresident, part-year resident or full-year resident.
- Start with IT-203 and the IT-203 instructions if you were a New York nonresident or part-year resident.
- Add only the schedules that the return, software or instructions identify for your income and circumstances.
- Confirm that every form is for the tax year you are filing.
- Use current tax software or a qualified professional when residency, sourcing, business income, investments or special accruals are unclear.
Official complete list
For the current official forms, updates and less common attachments, use the New York Department of Taxation and Finance Income Tax Part-Year Resident Forms page.