IT-203-X: Amended Nonresident and Part-Year Resident Income Tax Return for 2025 (2025)

Who files this form

Form IT-203-X is New York’s amended income tax return for nonresidents and part-year residents for tax year 2025.

The form lets you identify your original return as a nonresident, part-year resident, or resident return. Your amended return must be identified as either nonresident or part-year resident.

What you'll need

Have your original return and any New York State adjustments available. The form asks for amounts from the original or previously adjusted return, along with payments made with or after the original return.

Depending on the entries that apply to you, the form calls for:

• Federal Schedule C for business income or loss.
• Federal Schedule D for capital gain or loss, if required.
• Federal Form 4797 for other gains or losses.
• Federal Schedule E for rental real estate, royalties, partnerships, S corporations, trusts, and similar income.
• Federal Schedule F for farm income or loss.
• Form IT-203-B if you or your spouse maintained living quarters in New York State in 2025.
• Form IT-196 for itemized deductions, Form IT-225 for the additions or subtractions listed on that form, and Form IT-203-ATT for applicable credits and other taxes.
• Form IT-360.1 for part-year New York City resident tax or the part-year Yonkers resident income tax surcharge, and Form Y-203 for Yonkers nonresident earnings tax.
• Form IT-201-V if paying by check or money order.

You will also need identifying information for yourself, your spouse if applicable, and your dependents. For direct deposit or electronic funds withdrawal, provide your account type, routing number, and account number.

How to file

• Complete the applicable personal information, residency questions, income, deductions, taxes, credits, and payment entries.
• Identify your original and amended residency status on lines 73 and 74.
• Mark all applicable reasons for amending on line 75. If you select federal audit change in box 75a, complete lines 76 through 83.
• Submit all required forms and sign the amended return. For a joint return, the form includes a spouse’s signature field.
• If paying by check or money order, complete Form IT-201-V and mail it with your return. To pay by electronic funds withdrawal, mark the payment box and complete lines 72 through 72d.

The form directs you to the instructions for the mailing address. No mailing address or e-file directions are included in the supplied text. For help completing the return, the form refers to Form IT-203-X-I.

Common mistakes

• Leaving line 56 blank. The form explicitly says not to leave the sales or use tax line blank.
• Omitting required forms. The form warns that missing required forms will result in an adjustment to your return.
• Forgetting to sign. The form states that you must sign your amended return.
• Skipping federal audit details. If you mark box 75a, you must complete lines 76 through 83.
• Paying by check or money order without Form IT-201-V. You must complete that form and mail it with your return.

Questions people ask

Can I use this form if my original return was filed as a resident?

Yes. Line 73 includes an original resident return option. Line 74 allows the amended return to be filed as a nonresident or part-year resident.

How can I receive a refund?

Line 70 offers direct deposit or a paper check. For direct deposit, complete lines 72 through 72c.

What if I am amending because of a federal audit?

Mark box 75a and complete lines 76 through 83. These lines ask for the final federal determination date, federal changes, and related information.

What if I or my spouse maintained living quarters in New York State in 2025?

Answer Yes to item H and complete Form IT-203-B.

Where should I mail the return?

The form says to see the instructions for the mailing address. The supplied text does not include that address.

Official sources

• https://www.tax.ny.gov/pdf/2025/inc/it203x_2025_fill_in.pdf