IT-203-ATT: Other Tax Credits and Taxes (2025)
New York · NY DTF · Used for tax years 2025
Form IT-203-ATT is an attachment to New York Form IT-203 for reporting other tax credits and taxes. It reports New York State nonrefundable credits, refundable credits for New York State, New York City, Yonkers, and MCTMT, and other New York State taxes.
Who files this form
Form IT-203-ATT is an attachment to Form IT-203 for reporting the other tax credits and New York State taxes listed on the attachment. Complete all parts that apply to you and submit it with your Form IT-203.
What you'll need
- Form IT-203: Submit IT-203-ATT with this return. Part 2 also uses amounts from Form IT-203, lines 46 and 47.
- Applicable credit and tax forms: Submit all forms that apply to the credits and taxes you report.
- Accumulation distribution credit computation: Submit this computation if you claim the credit on line 2.
- Lump-sum distribution materials, if applicable: Line 18 uses Form IT-230-I, worksheet C, line 7. Line 25 uses Form IT-230.
The attachment refers you to Form IT-203-I for instructions.
How to file
Submit Form IT-203-ATT with your Form IT-203, along with all applicable credit and tax forms. Enter your name as shown on Form IT-203 and your Social Security number, and complete all parts that apply to you.
Transfer these totals to Form IT-203:
- IT-203-ATT line 8 to Form IT-203, line 47.
- IT-203-ATT line 17 to Form IT-203, line 61.
- IT-203-ATT line 33 to Form IT-203, line 49, unless the line 33 instructions require you to leave it blank.
The supplied form text does not give a mailing address or e-filing directions.
Common mistakes
- Entering cents: The form says to use whole dollars only.
- Missing attachments: Submit IT-203-ATT with Form IT-203 and include all applicable credit and tax forms. Line 2 also requires the accumulation distribution credit computation.
- Overlooking blank-line directions: Leave line 23 blank if line 22 exceeds line 21; line 24 blank if line 23 exceeds line 20; line 31 blank if line 30 exceeds line 29; and line 33 blank if line 32 exceeds line 31.
- Filling in line 28: This line is intentionally left blank.
- Missing the Social Security number on the back: The back of the form includes a reminder to enter it.
Questions people ask
What types of credits are listed in Part 1?
Part 1 has sections for New York State nonrefundable credits without carryover, nonrefundable credits with carryover, and refundable credits for New York State, New York City, Yonkers, and MCTMT.
Where do I report other New York State taxes?
Use Part 2. It includes taxes on lump-sum distributions and spaces for other New York State taxes by code and amount.
Do I need to complete every part?
The form says to complete all parts that apply to you.
What does question A ask?
It asks whether you, or an entity you own, have been convicted of Bribery Involving Public Servants and Related Offenses, Corrupting the Government, or Defrauding the Government under the listed New York State Penal Law provisions. It provides Yes and No boxes and directs you to the instructions.