Form IT-112-C at a glance
What it is: Form IT-112-C is the New York State Resident Credit for Taxes Paid to a Province of Canada, from the Department of Taxation and Finance.
Where and when to file: Submit this form and a copy of federal Form 1116 with Form IT‑201, IT‑203, or IT‑205.
Complete this form if you want to claim a resident credit or if you have an addback for taxes paid to a province of Canada.
A filled-in Form IT-112-C example: a New York resident claims credit for Ontario tax
How to fill out Form IT-112-C, box by box
Name and identifying number
Enter the name(s) as shown on return and the identifying number as shown on return.
Part 1 - Income and adjustments
Part 1 is Income and adjustments. Report all amounts in U.S. dollars, in whole dollars only.
Under A, enter the amount reported on New York State return. Under B, enter the amount sourced to and taxed by the Canadian province.
On line 16, add lines 1 through 15.
On line 18, enter the federal adjusted gross income (subtract line 17 from line 16).
On line 22, add lines 20 and 21.
Part 2 - Calculating your resident credit or addback
Report all amounts in U.S. dollars. Part 2 is Calculating your resident credit or addback for taxes paid to a province of Canada.
On line 23, enter the two-letter abbreviation of the Canadian province where tax was paid (see instr.).
On line 28, subtract line 27 from line 24. On line 32, subtract line 31 from line 30.
On line 34, divide line 22, column B, by line 22, column A (round to the fourth decimal place; see instructions).
On line 36, enter the tentative credit: the lesser of line 28, 32, or 35.
On line 42, if line 41 is more than line 40, subtract line 40 from line 41. This is your addback of resident credit; do not make any entries on lines 43 through 50.
On line 43, if line 41 is less than (or equal to) line 40, subtract line 41 from line 40. On line 44, enter the amount from line 36 or line 43, whichever is less.
If any portion of the Canadian provincial income tax that entitled you to a New York State credit is claimed as a foreign tax credit on your federal return in a succeeding tax year, the amount claimed must be added back to your New York State tax liability for that succeeding tax year.
Part 3 - Application of credit
Part 3 is Application of credit. On line 50, enter the amount from line 46 or line 49, whichever is less (see instructions).
Part 4 - Information from your Canadian federal and any provincial returns
Part 4 is Information from your Canadian federal and any provincial returns. Whether or not you submit a copy of the provincial return with Form IT-201, IT-203, or IT-205, you must complete this section.
You are not required to submit a copy of the return you filed with a province of Canada with Form IT-201, IT-203, or IT-205. Submitting a copy of the provincial return is optional. You are still required to submit a copy of federal Form 1116 (if filed). However, you may be required to furnish a copy of your Canadian provincial return at a later date.
On line 51, enter the amount of your provincial tax.
For lines 52 through 55, provinces other than Quebec should use the Canada column.
On line 54, enter the amount of overpayment, if any, shown on the return you filed with Canada or Quebec. On line 55, enter the balance due, if any, shown on the return you filed with Canada or Quebec (see instructions).
Common questions about Form IT-112-C
Where do I file it?
Submit this form and a copy of federal Form 1116 with Form IT‑201, IT‑203, or IT‑205.
Sources
[1] Form IT-112-C (2024), New York State Resident Credit for Taxes Paid to a Province of Canada, New York State Department of Taxation and Finance (the Official source link on this page).