IT-225: New York State Modifications (2025)
New York · NY DTF · Used for tax years 2025
Form IT-225 reports New York State additions and subtractions, including total amounts and New York State allocated amounts. It is an attachment to Form IT-201, IT-203, IT-204, or IT-205, with separate sections for individuals, partnerships, and estates or trusts and for partners
Who files this form
Form IT-225 reports New York State additions and subtractions and is an attachment to Form IT-201, IT-203, IT-204, or IT-205. Complete all parts that apply to you.
- Part 1 of each schedule is for individuals, partnerships, and estates or trusts.
- Part 2 is for partners, shareholders, and beneficiaries.
The form directs you to Form IT-225-I for instructions.
What you'll need
Have the return you are attaching IT-225 to: Form IT-201, IT-203, IT-204, or IT-205. Use the name and identifying number shown on that return.
To complete IT-225, you will need the applicable modification numbers and amounts. The form has columns for the total amount and the New York State allocated amount.
If you use additional Forms IT-225, include their column A totals on the corresponding lines of the main form. Refer to Form IT-225-I for instructions.
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 text does not give a mailing address or e-file directions.
Common mistakes
- Enter whole dollars only in both schedules.
- Complete all parts that apply to you and mark the box identifying your return.
- Submit IT-225 with your return.
- If filing IT-201 or IT-203, do not enter addition EA-113 or subtractions ES-106, ES-107, or ES-125.
- If filing IT-205, do not enter additions EA-113 or EA-201, or subtraction ES-125.
Questions people ask
Which schedule reports additions and which reports subtractions?
Schedule A reports New York State additions. Schedule B reports New York State subtractions.
What do columns A and B mean?
Column A is for the total amount. Column B is for the New York State allocated amount.
How do I include amounts from additional Forms IT-225?
Enter the column A totals from additional forms on lines 3 and 7 for Schedule A, and lines 12 and 16 for Schedule B, matching the applicable part.
Where are the final totals shown?
Total additions go on line 9, which adds lines 4 and 8. Total subtractions go on line 18, which adds lines 13 and 17. Both lines direct you to the instructions.