IT-203-ATT: Other Tax Credits and Taxes (2024)
New York · NY DTF · Used for tax years 2024
Form IT-203-ATT is an attachment to New York Form IT-203 for reporting other tax credits and taxes. It reports nonrefundable and refundable credits, along with other New York State taxes, including taxes on lump-sum distributions.
Who files this form
Use Form IT-203-ATT with Form IT-203 to report the other tax credits or other New York State taxes listed on the attachment that apply to you. Complete all applicable parts and submit the attachment with Form IT-203.
What you'll need
- Form IT-203: Use the same name or names and Social Security number on this attachment. Part 2 also requires amounts from Form IT-203, lines 46 and 47.
- Applicable credit and tax forms: Submit all applicable forms for the credits and taxes you report.
- Accumulation distribution credit computation: Submit this computation if you claim the credit on line 2.
- Lump-sum distribution tax documents, if applicable: Line 18 refers to Form IT-230-I, worksheet C, line 7. Line 25 refers to Form IT-230.
How to file
Complete all parts that apply to you and submit Form IT-203-ATT with Form IT-203. Include all applicable supporting credit and tax forms.
Transfer the attachment totals to Form IT-203 as directed:
- Line 8 goes to Form IT-203, line 47.
- Line 17 goes to Form IT-203, line 61.
- Line 33 goes to Form IT-203, line 49, unless the instructions on that line require you to leave it blank.
The supplied form text does not provide a mailing address or e-file directions.
Common mistakes
- Enter amounts in whole dollars only.
- Do not omit applicable supporting forms or the computation required for the accumulation distribution credit.
- Leave line 23 blank if line 22 is more than line 21.
- Leave line 24 blank if line 23 is more than line 20.
- Leave line 31 blank if line 30 is more than line 29.
- Leave line 33 blank if line 32 is more than line 31.
- Leave line 28 blank. The form labels it as intentionally left blank.
- Enter your Social Security number on the back of the attachment as well as at the top.
Questions people ask
Do I submit this attachment separately from Form IT-203?
No. The form says to submit it with Form IT-203.
Where do I report nonrefundable credits?
Use Part 1, Section A for nonrefundable credits that do not carry over and Section B for nonrefundable credits that do carry over. Add lines 1 through 7 on line 8 and enter that total on Form IT-203, line 47.
Where do I report refundable credits?
Use Part 1, Section C. Enter the total from line 17 on Form IT-203, line 61.
What is Part 2 for?
Part 2 reports other New York State taxes. Its final line, line 33, is for net other New York State taxes. Follow that line's directions to leave it blank or transfer the result to Form IT-203, line 49.
Where does the form direct me for more instructions?
The attachment directs you to Form IT-203-I.