IT-112-R: New York State Resident Credit (2025)
New York · NY DTF · Used for tax years 2025
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 and adjustments, taxes paid to the other taxing authority, and the credit applied to your 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 these returns and details available to complete the form:
- Your New York State return, including your name, identifying number, income, adjustments, tax, and other credits.
- Your return filed with the other state, local government, or District of Columbia, including the income taxed there, income tax imposed, withholding, estimated payments, overpayment, and balance due.
- The group's EIN, if taxes were paid on a group (composite) return.
- Any additional Forms IT-112-R or Forms IT-112-C whose credit amounts belong on line 29.
A copy of the other jurisdiction's return is optional when you submit your New York return, but you may have to provide it later.
How to file
Submit Form IT-112-R with Form IT-201, IT-203, or IT-205.
Complete Part 4 with information from your return filed with the other state, local government, or District of Columbia, whether or not you include a copy of that return. The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Do not skip Part 4. You must complete it whether or not you submit a copy of the other jurisdiction's return.
- Do not assume that submitting the other return now is required. It is optional, although you may be asked to provide a copy later.
Questions people ask
How do I report income in Part 1?
Use column A for amounts reported on your New York State return and column B for amounts sourced to and taxed by the other taxing authority. Enter whole dollars only.
What if my taxes were paid through a group (composite) return?
Line 24a includes amounts paid on a group return for you. Mark an X in the box and enter the group's EIN.
How is the credit limited?
Line 28 uses the smaller of line 24, total income tax imposed, or line 27. Line 34 then uses the smaller of line 30, the combined credit amount, or line 33, tax due before credits minus other credits applied before this credit.
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.