IT-112-R: New York State Resident Credit (2024)
New York · NY DTF · Used for tax years 2024
Form IT-112-R calculates the New York State resident credit for taxes paid to another state, local government, or the District of Columbia. It reports income, adjustments, taxes paid to the other taxing authority, and the credit applied against New York State tax.
Who files this form
Complete Form IT-112-R if you want to claim a New York State resident credit for taxes paid to another state, a local government, or the District of Columbia. Submit it with Form IT-201, IT-203, or IT-205.
What you'll need
Have the following information available to complete the form:
- Your New York State return, including the name(s), identifying number, income, adjustments, tax, and credits shown on it.
- Your return filed with the other state, local government, or District of Columbia, including income tax imposed, withholding, estimated tax payments, any overpayment, and any balance due.
- The other state's two-letter abbreviation and the locality name, if applicable.
- The group's EIN if taxes were paid on a group (composite) return.
- Additional Forms IT-112-R and Forms IT-112-C, if any, for the amounts entered on line 29.
Attaching a copy of the other tax return is optional, but you may be required to provide a copy later.
How to file
Submit Form IT-112-R with Form IT-201, IT-203, or IT-205.
The supplied form does not provide a mailing address or e-file instructions.
Common mistakes
- Do not skip Part 4. You must complete it whether or not you attach a copy of the other tax return.
- Do not assume that an optional attachment means the other return will never be needed. You may be required to provide a copy later.
- Use whole dollars for the amounts in Part 1.
- Round the ratio on line 26 to the fourth decimal place.
- If taxes were paid on a group (composite) return, mark the box and enter the group's EIN.
Questions people ask
What taxes is this form used for?
Form IT-112-R is used to claim a resident credit for taxes paid to another state, a local government, or the District of Columbia.
Do I have to attach the other state's tax return?
No. Attaching a copy of the other state or local government return is optional, but you may be required to provide it later. You must complete Part 4 either way.
Where do I report taxes paid on a group return?
Line 24a includes amounts paid for you on a group (composite) return. Mark the box and enter the group's EIN if those taxes were paid on a group return.
What if I have additional resident credit forms?
On line 29, enter the total of line 28 amounts from additional Forms IT-112-R and line 44 amounts from Forms IT-112-C, if any.
How is the credit limited on the form?
Line 28 uses the smaller of line 24 or line 27. After adding any amounts from other resident credit forms, line 34 uses the smaller of line 30 or line 33. Line 33 is tax due before credits minus the other credits applied before this credit.