IT-203: Nonresident and Part-Year Resident Income Tax Return (2025)
New York · NY DTF · Used for tax years 2025
Form IT-203 is New York’s 2025 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 Nonresident and Part-Year Resident Income Tax Return for tax year 2025.
The form includes sections for New York State part-year residents, New York City part-year residents, and people with Yonkers living quarters or work. The supplied form does not state the filing thresholds or full rules for who must file.
What you'll need
Have the information and applicable forms needed for your entries:
- Names, Social Security numbers, birth dates, addresses, and dependent information.
- For New York State part-year residents, the date you moved into or out of the state. The form also asks about months lived in New York City or Yonkers, where applicable.
- Federal income and adjustment amounts, New York State income amounts, tax withheld, estimated tax payments, and amounts paid with Form IT-370.
- Copies of federal Schedule C for business income or loss, Form 4797 for other gains or losses, Schedule E for the income reported on line 11, and Schedule F for farm income or loss. Submit federal Schedule D for capital gains or losses if required.
- Forms IT-2 and IT-1099-R, if applicable, completed and submitted with your return. Do not send federal Form W-2.
- Form IT-203-B if you or your spouse maintained living quarters in New York State in 2025.
- Form IT-196 if using an itemized deduction, and other forms referenced for the credits, taxes, or adjustments you report.
- Your account type, routing number, and account number if requesting direct deposit or electronic funds withdrawal.
How to file
Complete and sign the return. For a joint return, the form also asks for your spouse’s signature and occupation.
The form directs you to Form IT-203-I for help, proper assembly, and where to mail your return. Those instructions were not supplied, so no mailing address or e-file directions are available in the provided text.
If paying by check or money order, you must 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.
For a refund, choose direct deposit into a checking or savings account and complete line 73, or choose a paper check.
Common mistakes
- Leaving line 56, sales or use tax, blank. The form specifically says not to leave it blank.
- Sending federal Form W-2 with the return. The form says not to send it and to submit Forms IT-2 and IT-1099-R if applicable.
- Paying by check or money order without completing and mailing Form IT-201-V with the return.
- Claiming the part-year NYC school tax credit on line 60 without also completing Item E on the front.
- Requesting a refund deposit into a NYS 529 account without also submitting Form IT-195.
- Forgetting to sign the return. The signature area states that taxpayers must sign.
Questions people ask
What if I or my spouse maintained living quarters in New York State?
Answer Yes to Item H and complete Form IT-203-B if either of you maintained living quarters in New York State in 2025.
Which boroughs count as New York City for Item E?
The form lists the Bronx, Brooklyn, Manhattan, Queens, and Staten Island. New York City part-year residents enter the number of months they and their spouse lived in NYC in 2025.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 69 lets you enter the amount of your overpayment from line 67 that you want applied to your 2026 estimated tax.
Which amount should I use to check my refund status online?
The form’s tip says to use the amount on line 68, the amount available for refund.