IT-203-F: Multi-Year Allocation Form (Revision 2016-12)
New York · NY DTF · Used for tax years 2024
Form IT-203-F calculates the New York State portion of income requiring a multi-year allocation, including income attributable to past employment and certain stock-based compensation. Submit it with Form IT-203; it is not used to allocate regular wages and salary from your curren
Who files this form
Use Form IT-203-F for multi-year income allocation only. Complete all parts that apply to you.
- Schedule A covers current-year income attributable to past employment in New York State, such as income from a termination agreement or covenant not to compete.
- Schedule B is for New York State nonresidents and part-year residents who received compensation from stock options, restricted stock, or stock appreciation rights and performed services in New York State. Use it if the calculation requires an allocation period different from the period used on Form IT-203-B.
For regular wages and salary from your current job, use Form IT-203-B and its instructions instead.
What you'll need
Have your Form IT-203 available. IT-203-F asks for your name as shown on that return, Social Security number, and tax year.
For Schedule A, you need the income type, allocation period, total compensation and New York amounts by tax year, and current-year income to allocate.
For Schedule B, you need:
- The stock description and type, plus grant, vest, and exercise dates.
- The allocation period and applicable amounts from the Schedule B Table referenced in the instructions.
- Total days in the allocation period, nonworking days by category, days worked outside New York State, and days worked at home included in those outside-state days.
The form refers to instructions in Form IT-203-F-I, which were not provided here.
How to file
Submit Form IT-203-F with your Form IT-203.
Complete a separate Schedule A for each amount of income subject to allocation. If you complete more than one Schedule A, total the amounts from lines 1d and 2d on all schedules and enter the total on Form IT-203, line 1, in the New York State amount column.
Complete a separate Schedule B for each option, stock, or right granted. Include the Schedule B line 20 amount on the appropriate line of Form IT-203 in the New York State amount column.
The supplied form does not provide a mailing address or e-file directions.
Common mistakes
- Do not use IT-203-F to allocate regular wages and salary from your current job. Use IT-203-B and its instructions.
- Do not combine separate income amounts into one Schedule A or separate grants into one Schedule B. Follow the separate-schedule requirements.
- Remember to submit IT-203-F with Form IT-203 and transfer the allocated amounts to the New York State amount column.
- Enter dates in mmddyyyy format.
- Carry Schedule A allocation ratios to four decimals. Round the Schedule B line 19 ratio to the fourth decimal place.
Questions people ask
Can I use this form for wages from my current job?
No. For regular wage and salary allocation from your current job, the form directs you to Form IT-203-B and its instructions.
Do I need a separate Schedule A for each income amount?
Yes. Complete a separate Schedule A for each amount subject to allocation.
Do I need a separate Schedule B for each stock grant?
Yes. Complete a separate Schedule B for each option, stock, or right you were granted.
Where do I report the Schedule B result?
Include the line 20 amount on the appropriate line of Form IT-203 in the New York State amount column.