IT-203-F: Multi-Year Allocation Form (Revision 2016-12)
New York · NY DTF · Used for tax years 2025
Form IT-203-F calculates the New York State portion of income requiring multi-year allocation, including income attributable to past employment and compensation from stock options, restricted stock, or stock appreciation rights. It is submitted with Form IT-203 and is not used to
Who files this form
Use Form IT-203-F for multi-year income allocation only. Complete all parts that apply to you and submit it with Form IT-203.
- Schedule A: For 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: 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, 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 Form IT-203 available, along with the information needed for the schedules that apply to you:
- Identification: Your name as shown on Form IT-203, Social Security number, and tax year.
- Schedule A: The income type, allocation period, total compensation and New York amounts by tax year, and current-year income to allocate.
- Schedule B: The stock description and type, grant date, vest date, exercise date, allocation period, compensation amounts, and workday and nonworking-day counts. The schedule also asks for days worked outside New York State and days worked at home included in that count.
The form directs you to Form IT-203-F-I for instructions, including the Schedule B Table used for lines 3 and 4.
How to file
Complete all applicable parts of Form IT-203-F and submit it with Form IT-203.
- Complete a separate Schedule A for each amount of income subject to allocation. Enter the allocated amounts from lines 1d and 2d on Form IT-203, line 1, in the New York State amount column. If you complete more than one Schedule A, total those amounts across all schedules.
- Complete a separate Schedule B for each option, stock, or right granted. Include the 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-filing directions.
Common mistakes
- Using this form for regular current-job wages: It is for multi-year allocation only. Use Form IT-203-B for regular wages and salary from your current job.
- Combining items that need separate schedules: Use a separate Schedule A for each income amount subject to allocation and a separate Schedule B for each option, stock, or right granted.
- Forgetting to combine Schedule A results: If you complete multiple Schedule A schedules, total the amounts from lines 1d and 2d on all schedules for Form IT-203, line 1, in the New York State amount column.
- Using the wrong date format: Enter dates in mmddyyyy format.
- Submitting the form by itself: Submit it with Form IT-203.
Questions people ask
Can I use IT-203-F to allocate wages from my current job?
Not for regular wages and salary. The form directs you to Form IT-203-B and its instructions for that allocation.
What income does Schedule A cover?
It covers current-year income attributable to past employment in New York State. The form gives termination agreements and covenants not to compete as examples.
Do I need a separate Schedule B for each stock award?
Yes. Complete a separate Schedule B for each option, stock, or right you were granted.
How many decimal places should I use for the allocation ratios?
For Schedule A, carry the results on lines 1b and 2b to four decimals. For Schedule B, round the result on line 19 to the fourth decimal place.