IT-257: Claim of Right Credit (2024)
New York · NY DTF · Used for tax years 2024
Form IT-257 calculates claim of right credits for New York State, New York City, Yonkers, and metropolitan commuter transportation mobility tax (MCTMT). It records income repaid, the year it was originally reported, and the difference between previously calculated and recalculate
Who files this form
Form IT-257 is used to claim a claim of right credit for New York State tax, New York City resident or nonresident earnings tax, Yonkers resident income tax surcharge or nonresident earnings tax, or metropolitan commuter transportation mobility tax (MCTMT).
The form provides reporting directions for individuals and fiduciaries. Complete lines 1, 2, and 3 and every section that applies to your claim.
What you'll need
Submit Form IT-257 with Form IT-201, IT-203, or IT-205. To complete IT-257, have these details available:
- Your name and identifying number as shown on your return.
- The tax year when you originally reported the income under a claim of right.
- The amount repaid, the type of income, and the reason for repayment.
- The previously calculated and recalculated tax amounts for each applicable section.
Individuals report the credit amounts on Form IT-201-ATT or IT-203-ATT.
How to file
Complete lines 1 through 3, then fill out each applicable tax section. In each section, subtract the recalculated tax from the previously calculated tax to find the credit.
For individuals, transfer the credits to these lines:
| Credit | Form IT-201-ATT | Form IT-203-ATT |
| --- | --- | --- |
| New York State | Line 15 | Line 14 |
| New York City resident or nonresident earnings tax | Line 16 | Line 15 |
| Yonkers resident surcharge or nonresident earnings tax | Line 17 | Line 16 |
| MCTMT | Line 17a | Line 16a |
Fiduciaries include the credits from IT-257 lines 6, 9, 12, 15, and 18, as applicable, on Form IT-205, line 33.
Submit IT-257 with Form IT-201, IT-203, or IT-205. The provided text does not give a mailing address or e-filing directions.
Common mistakes
- Leaving out required entries: the form reminds you to complete lines 1, 2, and 3 and all applicable sections.
- Submitting IT-257 by itself: the form says to submit it with Form IT-201, IT-203, or IT-205.
Questions people ask
Which tax year goes on line 1?
Enter the tax year for which you originally reported the income under a claim of right.
What repayment information do I enter?
Enter the amount of income repaid on line 2. On line 3, identify the type of income and explain the reason for repayment.
How is the credit calculated on this form?
For each applicable tax section, subtract the recalculated tax from the previously calculated tax.
Does IT-257 include an MCTMT credit section?
Yes. Section 6 uses lines 19 through 21 to calculate the MCTMT claim of right credit. Individuals enter the line 21 credit on Form IT-201-ATT, line 17a, or Form IT-203-ATT, line 16a.