IT-201: Resident Income Tax Return (2025)
New York · NY DTF · Used for tax years 2025
Form IT-201 is New York’s Resident Income Tax Return for 2025. It reports income, New York additions and subtractions, deductions, credits, and taxes, including applicable New York City and Yonkers taxes and MCTMT.
Who files this form
Form IT-201 is New York’s Resident Income Tax Return for 2025. It includes New York State, New York City, Yonkers, and MCTMT taxes.
The form does not state income thresholds or other rules for determining whether you must file. It refers taxpayers to Form IT-201-I for help.
What you'll need
Have your Social Security number, date of birth, address, county, and school district information available. For a joint return, the form also asks for your spouse’s information. For each dependent, it asks for their name, relationship, Social Security number, and date of birth.
Depending on what you report, the form calls for:
- Federal Schedule C for business income or loss.
- Federal Schedule D for capital gains or losses, if required.
- Federal Form 4797 for other gains or losses.
- Federal Schedule E for rental real estate, royalties, partnerships, S corporations, trusts, and similar income.
- Federal Schedule F for farm income or loss.
- Form IT-196 if you use itemized deductions.
- Forms IT-2 and IT-1099-R, completed and submitted if applicable. Do not send federal Form W-2 with the return.
- Form IT-195 if you deposit part of your refund into a NYS 529 account.
- Form IT-201-V if you pay by check or money order.
For direct deposit or electronic funds withdrawal, have your account type, routing number, and account number available.
How to file
The form directs you to the instructions for proper assembly and the mailing address. No mailing address or e-file directions are printed in the supplied text.
- Sign the return and enter your occupation and the date. For a joint return, your spouse must also sign and enter their occupation.
- Submit Forms IT-2 and IT-1099-R if applicable, along with any other required attachments.
- If paying by check or money order, complete Form IT-201-V and mail it with your return.
- To pay by electronic funds withdrawal, mark the box on line 80 and complete lines 83 and 84 with your account information, withdrawal date, and amount.
Common mistakes
- Leaving line 59 blank. The sales or use tax line specifically says not to leave it blank.
- Entering cents. The form asks for whole dollars only.
- Sending federal Form W-2. The form says not to send it. Complete and submit Forms IT-2 and IT-1099-R if applicable.
- Paying by check or money order without Form IT-201-V. You must complete that form and mail it with your return.
- Claiming the NYC school tax credit on line 69 without completing item F. The form reminds you to complete item F on page 1.
- Forgetting signatures. Taxpayers must sign the return, including the spouse on a joint return.
Questions people ask
How can I receive my refund?
You can choose direct deposit to a checking or savings account, or a paper check. For direct deposit, complete line 83. The form describes direct deposit as the easiest, fastest way to get your refund.
Can I put part of my refund into a NYS 529 account?
Yes. Enter the amount from Form IT-195, line 4, on line 78a, and submit Form IT-195 with your return.
Can I apply my overpayment to next year’s estimated tax?
Yes. Line 79 lets you enter the portion of your overpayment that you want applied to your 2026 estimated tax.
Which amount should I use to check my refund status online?
Use the amount on line 78, as directed by the tip printed on the form.
How do I count days spent in New York City?
For item E(2), any part of a day spent in NYC counts as a day. The form identifies NYC as the Bronx, Brooklyn, Manhattan, Queens, and Staten Island.