IT-257: Claim of Right Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-257 calculates claim of right credits for New York State, New York City, Yonkers, and metropolitan commuter transportation mobility tax (MCTMT). It reports income repaid, the year it was originally reported, the reason for repayment, and the difference between previously
Who files this form
Form IT-257 is used to claim a credit for income previously reported under a claim of right that was later repaid. The form provides credit calculations for:
- New York State tax
- New York City resident tax and nonresident earnings tax
- Yonkers resident income tax surcharge and nonresident earnings tax
- Metropolitan commuter transportation mobility tax (MCTMT)
The form includes reporting directions for individuals and fiduciaries. The MCTMT section gives reporting directions for individuals only.
What you'll need
Submit Form IT-257 with Form IT-201, IT-203, or IT-205. Individuals report the credits on Form IT-201-ATT or IT-203-ATT, as directed on IT-257.
To complete IT-257, you need:
- Your name and identifying number as shown on your return
- The tax year when you originally reported the income
- The amount repaid, the type of income, and the reason for repayment
- The previously calculated and recalculated tax amounts for each applicable section
How to file
Complete lines 1, 2, and 3 and every section that applies. For each applicable section, subtract the recalculated tax from the previously calculated tax to find the credit.
Individuals enter the credits on:
- New York State: IT-201-ATT, line 15, or IT-203-ATT, line 14
- New York City: IT-201-ATT, line 16, or IT-203-ATT, line 15
- Yonkers: IT-201-ATT, line 17, or IT-203-ATT, line 16
- MCTMT: IT-201-ATT, line 17a, or IT-203-ATT, line 16a
Fiduciaries include credits from 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 supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Leaving required entries blank: The form directs you to complete lines 1, 2, and 3 and all sections that apply.
- 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 details do I enter?
Enter the amount repaid on line 2. On line 3, identify the type of income and explain the reason for repayment.
How does the form calculate each credit?
Each section subtracts the recalculated tax from the previously calculated tax. For example, the New York State credit on line 6 is line 4 minus line 5.
Do I complete every tax section?
Complete all sections that apply, along with lines 1, 2, and 3.
Do I submit IT-257 separately from my return?
No. The form says to submit it with Form IT-201, IT-203, or IT-205.