IT-225: New York State Modifications (2024)
New York · NY DTF · Used for tax years 2024
Form IT-225 reports New York State additions and subtractions, including total amounts and New York State allocated amounts. It is submitted as an attachment to Form IT-201, IT-203, IT-204, or IT-205.
Who files this form
Form IT-225 reports New York State additions and subtractions as an attachment to Form IT-201, IT-203, IT-204, or IT-205. Complete all parts that apply to you.
Both schedules have separate parts for:
- Individuals, partnerships, and estates or trusts.
- Partners, shareholders, and beneficiaries.
What you'll need
The form calls for:
- The return you are attaching it to: Form IT-201, IT-203, IT-204, or IT-205.
- Your name and identifying number as shown on that return.
- The modification numbers and amounts for your New York State additions and subtractions.
- Totals from any additional Forms IT-225, if applicable.
The form also directs you to the instructions, Form IT-225-I.
How to file
Submit Form IT-225 with Form IT-201, IT-203, IT-204, or IT-205. Mark an X in the box identifying the return you are filing, and complete all parts that apply to you.
The provided form does not give a mailing address or e-filing directions.
Common mistakes
- Enter whole dollars only in both schedules.
- Complete all parts that apply to you and mark the box identifying your return.
- If you file Form IT-201 or IT-203, do not enter EA-113 in Schedule A or ES-106, ES-107, or ES-125 in Schedule B.
- If you file Form IT-205, do not enter EA-113 or EA-201 in Schedule A, or ES-125 in Schedule B.
- Submit Form IT-225 with the return it accompanies.
Questions people ask
Where do I report additions and subtractions?
Use Schedule A for New York State additions and Schedule B for New York State subtractions.
Which part is for partners, shareholders, and beneficiaries?
Part 2 of each schedule is labeled for partners, shareholders, and beneficiaries. Part 1 is labeled for individuals, partnerships, and estates or trusts.
What do columns A and B mean?
Column A is the total amount. Column B is the New York State allocated amount.
Where do totals from additional Forms IT-225 go?
For Schedule A, enter the additional forms’ Part 1 column A totals on line 3 and Part 2 column A totals on line 7. For Schedule B, enter the corresponding totals on lines 12 and 16.