IT-203-C: Nonresident or Part-Year Resident Spouse's Certification (Revision 2024-12)
New York · NY DTF · Used for tax years 2024, 2025
Form IT-203-C is New York’s Nonresident or Part-Year Resident Spouse’s Certification, filed with Form IT-203. The spouse with New York source income uses it to certify that, to the best of their knowledge and belief, the other spouse had no New York source income for the tax year
Who files this form
If you and your spouse are required to file a joint Form IT-203 and only one of you has New York source income, the spouse with that income must complete Form IT-203-C. This certification is for married nonresidents or part-year residents.
What you'll need
To complete and submit Form IT-203-C, have:
- Both spouses’ names and Social Security numbers.
- The tax year covered by the certification.
- Form IT-203, showing the New York source income in the New York State amount column.
Form IT-203-C also includes signature and date fields.
How to file
Submit the completed Form IT-203-C with your Form IT-203. Keep a copy for your records.
The supplied text does not give a mailing address or e-file instructions.
Common mistakes
Follow the form’s cautions about whose information to enter:
- On Form IT-203-C: Enter the name and Social Security number of the spouse with New York source income first. Enter both details for the spouse with no New York source income second.
- On Form IT-203: Enter the name and Social Security number of the spouse with New York source income first. Enter only the other spouse’s Social Security number second, not that spouse’s name.
- On Form IT-201-V, if you file it: Enter only the name and Social Security number of the spouse with New York source income. Do not enter either detail for the other spouse.
Questions people ask
What does the spouse with New York source income certify?
That they are the spouse with the New York source income shown in the New York State amount column on Form IT-203 and, to the best of their knowledge and belief, their spouse had no New York source income for the stated tax year.
Do we use both spouses’ income to determine the base tax?
Yes. Married nonresidents or part-year residents required to file a joint New York State return using filing status 2 must use both spouses’ combined income to determine the base tax subject to the income percentage allocation, even if only one spouse has New York source income.
Must the spouse with no New York source income sign the joint return?
No. That spouse cannot be required to sign the joint return and cannot be held liable for any tax, penalty, or interest that may be due.
Why is Form IT-203-C needed?
It allows the Tax Department to properly process your return when only one spouse has New York source income.