Y-203: Yonkers Nonresident Earnings Tax Return (2025)
New York · NY DTF · Used for tax years 2025
Form Y-203 calculates the Yonkers nonresident earnings tax on wages, other employee compensation, and net earnings from self-employment. It includes schedules for allocating income to Yonkers and is submitted with New York State Form IT-201 or IT-203.
Who files this form
Form Y-203 calculates Yonkers nonresident earnings tax on wages, other employee compensation, and net earnings from self-employment.
The form also covers people who were Yonkers residents for part of the year. If that applies to you, give your dates of residence and complete and submit Form IT-360.1. The form refers you to the IT-201 or IT-203 instructions for the definition of a resident.
What you'll need
Have the following forms and information ready, as applicable:
- Your New York State return, Form IT-201 or IT-203, and the name and Social Security number shown on it.
- Your wages, other employee compensation, net earnings from self-employment, and START-UP NY wages.
- Dates of any Yonkers residence. If you or your spouse maintained living quarters in Yonkers, the address and number of days you spent in Yonkers during 2025.
- For self-employment, your business name, address, employer identification number, principal activity, and business type.
- For wage allocation, your working and nonworking days, days worked outside Yonkers, and days worked at home.
- For business allocation, business locations and property, payroll, and gross income amounts for Yonkers and for all locations combined.
Submit Form IT-360.1 if you were a Yonkers resident for part of the year. Include a copy of Form Y-204 if you use its partnership business allocation percentage.
How to file
Submit Form Y-203 with your New York State return, Form IT-201 or IT-203.
- Complete items A, B, and C and lines 1 through 6.
- Complete Schedules A, B, and C if required.
- Enter the tax from line 6 on Form IT-201, line 56, or Form IT-203, line 53.
The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Do not leave items A, B, and C or lines 1 through 6 incomplete. The checklist also reminds you to complete the back-page schedules when required.
- Do not forget to transfer your total tax to Form IT-201 or IT-203 and submit Y-203 with that return.
- Do not use Schedule A for income based on the volume of business transacted. For more than one job or a job held for only part of the year, the form directs you to Form Y-203-I.
- Enter 0 on line 2 if self-employment results in a loss. Enter 0 on line 5 if the exclusion on line 4 exceeds line 3b.
- Do not claim an exclusion if line 3b exceeds $30,000 for the year.
- If you use the allocation percentage from Form Y-204, include a copy of that form.
Questions people ask
What tax rate does the form use?
Multiply the taxable amount on line 5 by 0.5% (0.005) to calculate the tax on line 6.
How is the exclusion determined?
Use the exclusion table for line 4. The amount depends on line 3b and the number of months of Yonkers nonresidence or the short tax year. There is no exclusion if line 3b exceeds $30,000 for the year.
What if I lived in Yonkers for only part of the year?
Mark Yes in item A, enter your dates of residence, and complete and submit Form IT-360.1. Also indicate whether you are reporting the Yonkers resident income tax surcharge on your New York State return. If you mark No to that question, submit an explanation.
When do I use Schedules B and C?
Use them only if your self-employment business is carried on both in and out of Yonkers. Schedule B lists business locations, and Schedule C allocates net earnings to Yonkers.