IT-112-C: New York State Resident Credit for Taxes Paid to a Province of Canada (2025)
New York · NY DTF · Used for tax years 2025
Form IT-112-C calculates the New York State resident credit or addback for taxes paid to a province of Canada. It reports income and adjustments, Canadian provincial taxes, and information from your Canadian federal and provincial returns.
Who files this form
Complete Form IT-112-C if you want to claim a New York State resident credit for taxes paid to a province of Canada, or if you have an addback for those taxes.
What you'll need
- Your New York State return, for the names, identifying number, income, and tax amounts requested on IT-112-C.
- Federal Form 1116, if filed. Submit a copy with IT-112-C. Line 29 also requests copies of federal Forms 1116 for prior-year Canadian provincial tax carryovers.
- Information from your Canadian federal and any provincial returns to complete Part 4.
- Prior Forms IT-112-R or IT-112-C, if you claimed resident credits for taxes paid to Canadian provinces in prior years.
A copy of your Canadian provincial return is optional when you file, but you may be asked to provide it later.
How to file
Submit Form IT-112-C and a copy of federal Form 1116, if filed, with Form IT-201, IT-203, or IT-205.
Complete Part 4 whether or not you include a copy of your Canadian provincial return. The provincial return copy is optional.
The supplied form does not state a mailing address or give e-filing directions.
Common mistakes
- Using Canadian dollars or including cents. Report amounts in U.S. dollars and use whole dollars where directed.
- Skipping Part 4. You must complete it even if you do not submit a copy of your provincial return.
- Leaving out federal Form 1116. A copy is required if you filed it.
- Continuing past an addback on line 42. If line 41 is more than line 40, calculate the addback on line 42 and do not enter anything on lines 43 through 50.
- Using the wrong column in Part 4. For lines 52 through 55, provinces other than Quebec must use the Canada column.
Questions people ask
Do I have to attach my Canadian provincial return?
No. Attaching a copy is optional, but you must complete Part 4. You may be required to provide the provincial return later.
What currency should I use?
Report all amounts in U.S. dollars. Use whole dollars where directed on the form.
What happens if I later claim a federal foreign tax credit for taxes that qualified for a New York credit?
If you claim any portion of those Canadian provincial income taxes as a foreign tax credit on your federal return in a succeeding tax year, you must add the amount claimed back to your New York State tax liability for that succeeding year.
How is the final credit amount determined on the form?
Line 50 uses the smaller of line 46, the combined credit amount, or line 49, the tax due after subtracting other credits applied before this credit.