IT-203: Nonresident and Part-Year Resident Income Tax Return. (2024)
New York · NY DTF · Used for tax years 2024
Form IT-203 is New York’s 2024 Nonresident and Part-Year Resident Income Tax Return. It reports federal and New York income, deductions, credits, and taxes, including applicable New York City and Yonkers taxes and MCTMT.
Who files this form
Form IT-203 is New York’s income tax return for nonresidents and part-year residents for tax year 2024. The form includes New York State, New York City, Yonkers, and MCTMT taxes.
The supplied form does not state the income thresholds or other rules that determine whether you must file. It refers taxpayers to the instructions, Form IT-203-I, for help.
What you'll need
Have the personal and financial information requested on the form, including:
- Names, Social Security numbers, birth dates, mailing and permanent home addresses, and dependent information.
- For part-year residents, the date you moved into or out of New York State. The form also asks about time lived in New York City or Yonkers, where applicable.
- Federal and New York State income amounts, adjustments, deductions, credits, withholding, and estimated tax payments.
- Routing and account numbers if choosing direct deposit or electronic funds withdrawal.
Attach these documents when applicable:
- Federal Schedule C for business income or loss; Schedule D, if required, for capital gains or losses; Form 4797 for other gains or losses; Schedule E for the income reported on line 11; and Schedule F for farm income or loss.
- Forms IT-2 and/or IT-1099-R. Do not send federal Form W-2 with the return.
- Form IT-195 if directing part of your refund to a New York State 529 account.
- Form IT-201-V if paying by check or money order.
If you or your spouse maintained living quarters in New York State in 2024, the form says to complete Form IT-203-B.
How to file
Complete the applicable parts of the return and sign it. For a joint return, your spouse must also sign.
The form refers you to the instructions for the mailing address and proper assembly of the return. No mailing address or e-file directions appear in the supplied text.
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 box on line 70 and complete lines 73 and 74.
Common mistakes
- Do not leave line 56, sales or use tax, blank.
- Do not send federal Form W-2 with the return. Submit Forms IT-2 and/or IT-1099-R when applicable.
- Enter both spouses’ Social Security numbers for either married filing jointly or married filing separately.
- Use whole dollars in the federal and New York State income columns. Round the income percentage on line 45 to four decimal places.
- If claiming the part-year New York City school tax credit on line 60, also complete Item E on the front.
- Sign the return, and include your spouse’s signature if filing jointly.
- If payment or refund funds would come from or go to an account outside the United States, mark the box on line 73.
Questions people ask
Can I receive my refund by direct deposit?
Yes. The form offers direct deposit to a checking or savings account, or a paper check. Mark one refund choice and complete line 73 for direct deposit.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 69 lets you apply part or all of the overpayment on line 67 to your 2025 estimated tax.
Can I put part of my refund into a New York State 529 account?
Yes. Enter the amount from Form IT-195, line 4, on line 68a and submit Form IT-195.
Which amount should I use to check my refund status online?
The form says to use the amount on line 68.
What if I or my spouse maintained living quarters in New York State during 2024?
Answer Yes to Item H and complete Form IT-203-B.