Form IT-203-ATT at a glance
What it is: Form IT-203-ATT is the Other Tax Credits and Taxes Attachment to Form IT-203, from the Department of Taxation and Finance.
Complete all parts that apply to you; see instructions (Form IT-203-I). Submit this form with your Form IT-203.
A filled-in Form IT-203-ATT example: a part-year resident claims two credits
How to fill out Form IT-203-ATT, box by box
Convicted of bribery, corrupting or defrauding the Government
Mark Yes or No: Have you (or an entity of which you are an owner) been convicted of Bribery Involving Public Servants and Related Offenses, Corrupting the Government, or Defrauding the Government (NYS Penal Law Article 200, 496, or section 195.20)? (see instructions)
Section A - nonrefundable, non-carryover credits used
In Section A, under New York State nonrefundable, non-carryover credits used, enter Whole dollars only on line 1 Resident credit and on line 2 Accumulation distribution credit (submit computation).
On lines 3a and 3b, enter the Code and Amount of each Other nonrefundable, non-carryover credit; enter their total on line 3 (add lines 3a and 3b).
Section B - nonrefundable, carryover credits used
In Section B, under New York State nonrefundable, carryover credits used, enter on line 4 the Long-term care insurance credit, on line 5 the Investment credit, and on line 6 the Part-year solar energy system equipment credit.
On lines 7a through 7n, enter the Code and Amount of each Other nonrefundable, carryover credit; enter their total on line 7 (add lines 7a through 7n).
On line 8, enter the Total New York State nonrefundable credits used (add lines 1 through 7; enter here and on Form IT-203, line 47).
Section C - refundable credits
In Section C, under New York State, New York City, Yonkers, and MCTMT refundable credits, enter on line 9 the Part-year resident refundable New York State child and dependent care credit and on line 9a the Part-year resident refundable New York City child and dependent care credit.
Enter on line 10 the Part-year resident refundable New York State earned income credit and on line 11 the Part-year resident refundable New York City earned income credit.
On lines 12a through 12l, enter the Code and Amount of each Other NY State refundable credit; enter their total on line 12 (add lines 12a through 12l).
On line 13, add lines 9 through 12.
Enter the New York State claim of right credit on line 14, the New York City claim of right credit on line 15, the Yonkers claim of right credit on line 16, and the MCTMT (metropolitan commuter transportation mobility tax) claim of right credit on line 16a.
On line 17, enter the Total New York State, New York City, Yonkers, and MCTMT refundable credits (add lines 13 through 16a; enter here and on Form IT-203, line 61).
Part 2 - Other New York State taxes
On line 18, enter the NY State tax on capital gain portion of lump-sum distributions (Form IT-230-I, worksheet C, line 7).
On lines 19a through 19l, enter the Code and Amount of each Other New York State tax; enter their total on line 19 (add lines 19a through 19l).
On line 20, add lines 18 and 19.
On line 21, enter the amount from Form IT-203, line 47, and on line 22, enter the amount from Form IT-203, line 46.
On line 23, subtract line 22 from line 21 (if line 22 is more than line 21, leave blank). On line 24, subtract line 23 from line 20 (if line 23 is more than line 20, leave blank).
Enter on line 25 the New York State separate tax on lump-sum distributions (Form IT-230) and on line 26 the Resident credit against separate tax on lump-sum distributions; on line 27, subtract line 26 from line 25.
On line 29, add lines 24 and 27. On line 30, enter the Excess child and dependent care credit. On line 31, subtract line 30 from line 29 (if line 30 is more than line 29, leave blank).
On line 32, enter the New York State earned income credit.
On line 33, enter the Net other New York State taxes (subtract line 32 from line 31; if line 32 is more than line 31, leave blank; otherwise, enter the result here and on Form IT-203, line 49).
More rules for Form IT-203-ATT
Enter the Name(s) as shown on your Form IT-203 and Your Social Security number.
In Part 1 - Other tax credits, submit all applicable forms.
In Part 2 - Other New York State taxes, submit all applicable forms.
Sources
[1] Form IT-203-ATT (2025), Other Tax Credits and Taxes Attachment to Form IT-203, New York State Department of Taxation and Finance (the Official source link on this page).
