IT-201-X: Amended Resident Income Tax Return (long form) for 2023 (2024)

Who files this form

Form IT-201-X is an amended resident income tax return covering New York State, New York City, Yonkers, and MCTMT. The supplied form is for tax year 2024, not 2023.

The form lists reasons for amending, including federal audit changes, wages, credit claims, net operating losses, and adjustments to partnership or S corporation income. It also includes an “Other” box where you can explain your reason.

What you'll need

Have the information and applicable forms needed for your entries:

• Your original return and any adjustments: The form asks for original payments, overpayments, sales or use tax, voluntary contributions, and certain amounts previously adjusted by New York State.
• Personal and dependent information: Names, Social Security numbers, dates of birth, addresses, and dependent relationships. The form also asks for school district information and NYC or Yonkers residency details.
• Income and withholding information: Include wage and tax statement information, estimated payments, and amounts paid with Form IT-370.
• Federal attachments, when applicable: Copies of Schedule C for business income or loss, Schedule D if required for capital gains or losses, Form 4797 for other gains or losses, Schedule E for rental and related income, and Schedule F for farm income or loss.
• New York forms used for your entries: These may include Form IT-225, IT-196, IT-201-ATT, IT-360.1, and Y-203.
• Payment or refund details: Account type, routing number, and account number for direct deposit or electronic funds withdrawal. If paying by check or money order, complete Form IT-201-V and mail it with your return.

How to file

• Complete the amended return and mark all applicable reasons for amending in item 83.
• If you select federal audit change in box 83a, complete lines 84 through 91.
• Sign the return. For a joint return, the form also provides for your spouse’s signature and occupation.
• Submit all required forms.

Mailing: The form directs you to the instructions for the mailing address. No mailing address or e-file directions appear in the supplied text.

Payment: To pay by electronic funds withdrawal, mark the payment box and complete lines 82 through 82d. If paying by check or money order, complete Form IT-201-V and mail it with your return.

Common mistakes

• Leaving line 59 blank: The form specifically says not to leave the sales or use tax line blank.
• Missing required forms: The form warns that missing required forms will result in an adjustment to your return.
• Forgetting Form IT-201-V: You must complete and mail it with your return if paying by check or money order.
• Skipping federal audit details: If you mark box 83a, you must complete lines 84 through 91.
• Forgetting to sign: The form says you must sign your amended return.
• Using cents: The income and adjustments section specifies whole dollars only.

Questions people ask

Which tax year does this form cover?

The supplied form is labeled IT-201-X (2024). Its calendar-year period is January 1, 2024, through December 31, 2024. It also has fields for a fiscal year.

How do I explain why I am amending?

Mark all applicable boxes in item 83. If you use box 83n, “Other,” mark the box and explain your reason.

Can I receive my refund by direct deposit?

Yes. Line 80 offers direct deposit or a paper check. For direct deposit, complete lines 82 through 82c.

What if I am reporting a federal audit change?

Mark box 83a and complete lines 84 through 91. These ask for the final federal determination date, whether you agree with the changes, the federal changes, and information about disallowed credits and assessed penalties.

Where can I find help completing the amended return?

The form directs you to Form IT-201-X-I, the instructions for the amended return. Those instructions were not included in the supplied text.

Official sources

• https://www.tax.ny.gov/pdf/2024/inc/it201x_2024_fill_in.pdf