IT-211: Special Depreciation Schedule (Revision)
New York · NY DTF · Used for tax years 2025
Form IT-211 is New York’s Special Depreciation Schedule. It reports federal and New York depreciation, sales or other dispositions of section 612(g) property, and related additions and subtractions.
Who files this form
Form IT-211 must be used by New York taxpayers who elected to deduct special depreciation on qualifying property acquired before 1969 instead of their federal depreciation deduction. It is also used to report the sale or other disposition of section 612(g) property.
The form is submitted with Form IT-201, IT-203, IT-204, or IT-205.
What you'll need
Have the information requested on the form ready:
- Your name as shown on your return, Social Security number or employer identification number, and tax-year ending date.
- For depreciation: the property's description and location, acquisition date, federal cost or other basis, prior New York depreciation, and federal and New York depreciation claimed this year. The form specifies property acquired after December 31, 1963, for the federal cost or other basis column, and depreciation after that date for the prior New York depreciation column.
- For sales or other dispositions: the property's description, acquisition date, manner of disposition, adjusted federal basis and New York basis at disposition, and excess federal basis over New York basis.
How to file
Submit Form IT-211 with Form IT-201, IT-203, IT-204, or IT-205. Enter the tax-year ending date and mark the box for the return it accompanies.
Complete the applicable depreciation and disposition information, then complete Part 3:
- Line 5: enter line 2, column E.
- Line 6: enter line 4, column F.
- Line 7: add lines 5 and 6. Individuals and partnerships also enter this total on Form IT-225, line 1, in the Total amount column, with addition modification A-210 in the Number column.
- Line 8: enter line 2, column F. The form directs you to enter this amount on Form IT-225, line 10, in the Total amount column, with subtraction modification S-207 in the Number column.
For lines 7 and 8, estates and trusts are directed to see the instructions. Those instructions were not provided here. The supplied form does not specify a mailing address or e-file procedure.
Common mistakes
- Remember to submit IT-211 with Form IT-201, IT-203, IT-204, or IT-205, as directed on the form.
- Estates and trusts should not overlook the “see instructions” notes on lines 7 and 8. Those instructions were not provided here.
Questions people ask
Is IT-211 only for depreciation deductions?
No. It is also used to report the sale or other disposition of section 612(g) property in Part 2.
Which return does IT-211 go with?
The form says to submit it with Form IT-201, IT-203, IT-204, or IT-205 and mark the box for the return it accompanies.
What goes on line 7?
Add lines 5 and 6. Individuals and partnerships report the total on Form IT-225, line 1, using addition modification A-210. Estates and trusts are directed to see the instructions.
What goes on line 8?
Enter the New York depreciation total from line 2, column F. The form also directs you to report it on Form IT-225, line 10, using subtraction modification S-207. Estates and trusts are directed to see the instructions.