IT-201 at a glance
What it is: IT-201 is the Resident Income Tax Return of the Department of Taxation and Finance for New York State, New York City, Yonkers and MCTMT.
Where and when to file: See instructions for where to mail your return.
A filled-in IT-201 example: a single New York filer fills page 1 of IT-201
How to fill out IT-201, box by box
Spouse's first name, MI, last name, date of birth and Social Security number
Enter the spouse's first name, MI, last name, date of birth (mmddyyyy) and Social Security number.
Mailing address (see instructions)
Enter the mailing address (see instructions) as number and street or PO Box, apartment number, city, village, or post office, state, ZIP code and country, with the New York State county of residence and the school district name.
Taxpayer's permanent home address (see instructions)
Enter the taxpayer's permanent home address (see instructions) as number and street or rural route, apartment number, city, village, or post office, state and ZIP code.
Enter the school district code number.
Decedent information
Under Decedent information, enter the taxpayer's date of death (mmddyyyy) and the spouse's date of death (mmddyyyy).
A Filing status (mark an X in one box)
For A Filing status, mark an X in one box: Single; Married filing joint return (enter spouse's Social Security number in the spouse's box); Married filing separate return (enter spouse's Social Security number in the spouse's box); Head of household (with qualifying person); or Qualifying surviving spouse.
B Did you itemize your deductions on your 2025 federal income tax return?
B: Did you itemize your deductions on your 2025 federal income tax return? Mark Yes or No.
C Can you be claimed as a dependent on another taxpayer's federal return?
C: Can you be claimed as a dependent on another taxpayer's federal return? Mark Yes or No.
D1 Did you have a financial account located in a foreign country?
D1: Did you have a financial account located in a foreign country? Mark Yes or No.
D2 (1) Did you or your spouse maintain living quarters in Yonkers for any part of 2025?
D2 (1): Did you or your spouse maintain living quarters in Yonkers for any part of 2025? Mark Yes or No. If Yes, enter (2) the number of months you lived in Yonkers in 2025 and (3) the number of months your spouse lived in Yonkers in 2025. If No, (4): Did you or your spouse work in Yonkers while not living in Yonkers for any part of 2025? Mark Yes or No.
E (1) Did you or your spouse maintain living quarters in NYC during 2025?
E (1): Did you or your spouse maintain living quarters in NYC (this includes the Bronx, Brooklyn, Manhattan, Queens, and Staten Island) during 2025? Mark Yes or No. (2) Enter the number of days spent in NYC in 2025 (any part of a day spent in NYC is considered a day).
F NYC residents and NYC part-year residents only
F, for NYC residents and NYC part-year residents only: enter (1) the number of months you lived in NYC in 2025 and (2) the number of months your spouse lived in NYC in 2025.
G Enter your 2-character special condition codes if applicable
G: Enter your 2-character special condition codes if applicable.
H Dependent information
Under H Dependent information, enter First name, MI, Last name, Relationship, Social Security number and Date of birth (mmddyyyy). If more than 7 dependents, mark an X in the box.
Third-party designee? (see instr.)
For Third-party designee? (see instr.), mark Yes or No and enter the Print designee's name, Designee's phone number, Personal identification number (PIN) and Email.
Taxpayers must sign here
Under Taxpayers must sign here, enter Your signature, Your occupation, Date, Daytime phone number and Email. For a joint return, enter the Spouse's signature and occupation.
If your situation is different
Federal income and adjustments
Enter whole dollars only. On line 1 enter Wages, salaries, tips, etc.
On line 17 add lines 1 through 11 and 13 through 16. On line 18 enter Total federal adjustments to income and identify them.
On line 19 enter Federal adjusted gross income (subtract line 18 from line 17).
New York additions
On line 24 add lines 19 through 23.
New York subtractions
On line 32 add lines 25 through 31.
On line 33 enter New York adjusted gross income (subtract line 32 from line 24).
Standard deduction or itemized deduction
On line 34 enter your standard deduction or your itemized deduction (from Form IT-196). Mark an X in the appropriate box: Standard or Itemized.
On line 37 enter Taxable income (subtract line 36 from line 35).
Tax calculation, credits, and other taxes
On line 38 enter Taxable income (from line 37 on page 2).
On line 43 add lines 40, 41, and 42.
On line 44 subtract line 43 from line 39 (if line 43 is more than line 39, enter 0).
On line 46 enter Total New York State taxes (add lines 44 and 45).
See instructions to calculate New York City and Yonkers taxes, credits, and surcharges.
See instructions to calculate the MCTMT for each zone.
On line 59 enter Sales or use tax (do not leave blank).
On line 61 enter the total of New York State, New York City, Yonkers, and sales or use taxes, MCTMT, and voluntary contributions (add lines 46, 58, 59, and 60).
Payments and refundable credits
On line 62 enter amount from line 61.
If applicable, complete Forms IT-2 and IT-1099-R and submit them with your return. Do not send federal Form W-2 with your return.
On line 76 enter Total payments (add lines 63 through 75).
Your refund, amount you owe, and account information
On line 77 enter Amount overpaid (if line 76 is more than line 62, subtract line 62 from line 76).
On line 78 enter Amount of line 77 available for refund (subtract line 79 from line 77). TIP: Use this amount to check your refund status online.
On line 78b enter Total refund after NYS 529 account deposit (subtract line 78a from line 78). Mark one refund choice: direct deposit to checking or savings account (fill in line 83) or paper check. On line 79 enter the Amount of line 77 that you want applied to your 2026 estimated tax (see instructions). On line 80 enter Amount you owe (if line 76 is less than line 62, subtract line 76 from line 62). To pay by electronic funds withdrawal, mark an X in the box and fill in lines 83 and 84. If you pay by check or money order you must complete Form IT-201-V and mail it with your return.
Line 81 is the Estimated tax penalty (include this amount in line 80 or reduce the overpayment on line 77). Line 82 is Other penalties and interest.
On line 83 enter account information for direct deposit or electronic funds withdrawal: 83a Account type (Personal checking, Personal savings, Business checking or Business savings), 83b Routing number and 83c Account number. If the funds for your payment (or refund) would come from (or go to) an account outside the U.S., mark an X in the box.
On line 84 (Electronic funds withdrawal) enter the Date and Amount.
Before you go
It is for the full year January 1, 2025, through December 31, 2025, or fiscal year beginning and ending.
Common questions about IT-201
Where do I file it?
See instructions for where to mail your return.
Where to get help with IT-201
For help completing your return, see Form IT-201-I, Instructions for Form IT-201.
Sources
[1] IT-201 (2025), Resident Income Tax Return, New York State Department of Taxation and Finance (the Official source link on this page).