Skip universal navigation
Skip to main content

Department of Taxation and Finance

2017 - Forms corrections and changes (posted in 2017)

Caution: If you downloaded or printed any of the forms listed below prior to the Date Posted listed in the table, you should download or print them again. If the form was updated, the form number will link to the updated PDF files.


2017 - forms corrections and changes
PostedForm NumberRevision DateDescription of Change
4/18/2018 CT-183/184-I 2017          On page 5, 2nd paragraph under Line 10b, is corrected to read column A of the Form CT-300 instead of column B.

         On page 5, 2nd paragraph under Line 15b, is corrected to read column A of the Form CT-300 instead of column B.

3/30/2018 IT-201-X and IT-201-X-I 2017 Form IT-201-X, line 78a should read as follows:

78a Amount from original Form IT-201, line 79 (see instr.)

Form IT-201-X-I, page 2, line 78a instructions should read as follows:

Line 78a  Amount from original return
If you filed Form IT-203, enter the amount from Form IT-203, line 69
3/30/2018 IT-203-X and IT-203-X-I 2017 Form IT-203-X, line 68a should read as follows:

68a Amount from original Form IT-203, line 69 (see instructions)

Form IT-203-X-I, page 2, line 68a instructions should read as follows:

Line 68a  Amount from original return
If you filed Form IT-201, enter the amount from Form IT-201, line 79
2/14/2018 CT-601 2017, 2016,  and 2015 Line 3 should read as follows:

3         Fifty percent limitation (multiply line 2 by 50% (.5); see instructions if claiming a credit carryforward from more than one entity)

On page 2 add instructions for Line 3 as follows:

Line 3 - For taxpayers claiming a wage tax credit carryforward from more than one entity on a return, such as on a combined franchise tax return, the aggregate amount of all the wage tax credits used in the current year cannot exceed 50% of the current year’s tax. Multiply line 2 by 50% (.5). From this result, subtract any wage tax credits claimed for this year that you wish to apply prior to the credit claimed on this form and enter that result on line 3.
2/14/2018 IT-601 2017, 2016, and 2015 Line 3 should read as follows:

3         Fifty percent limitation (multiply line 2 by 50% (.5); see instructions if claiming a credit carryforward from more than one entity)

On the back add instructions for Line 3 as follows:

Line 3 - For taxpayers who are claiming a wage tax credit carryforward from more than one entity on a return, the aggregate amount of all the wage tax credits used in the current year cannot exceed 50% of the current year’s tax. Multiply line 2 by 50% (.5). From this result, subtract any wage tax credits claimed for this year that you wish to apply prior to the credit claimed on this form and enter that result on line 3.
1/11/2018 IT-203-I 2017 On the top of page 35 of the printed version of the paper form, the symbol that designates the filing status for Married filing a joint return was omitted. It is correct on the web version of this form.
1/11/2018 IT-201-I and IT-203-I 2017 On page 4 of the printed version of the paper form, the freefile logo was omitted from the E-file your return ad. It is correct on the web version of the forms.
12/22/2017 IT-225-I 2017 See updated information regarding a New York deduction for student loans discharged due to death or disability.
12/20/2017 Various income tax forms 2017 or 2018 In general, when preparing a New York State income tax return, a taxpayer must use the same filing status that is used on their federal return. If a taxpayer did not have to file a federal return, they must use the same filing status that would have been used if they had filed.

The IRS has changed the filing status Qualifying Widow(er) with dependent child to Qualifying widower on federal income tax forms (for information on determining your federal filing status , see www.irs.gov)

Therefore, when reading any New York State income tax forms or instructions, substitute Qualifying Widow(er) for Qualifying Widow(er) with dependent child.
8/17/17 TP-400
TP-400-A
TP-400-I
TP-402
10/99
12/95
4/99
1/97
The NYS Gift Tax mailing address was changed to: NYS TAX DEPARTMENT, PO BOX 15167, ALBANY NY 12212-5167. The previous PO Box 397 is no longer valid. See Form TP-400.1 for the updated addresses.
6/12/17 IT-2105-I and
IT-2106-I
5/17 (2017) See important information for NYC residents with city taxable income of less than $500,000.
2/24/17 CT-225-I 2016 On page 5, under S-201 Small business modification (CT-3-S filers only), the first sentence is corrected to change the reference from 3.75% to 5%, so that the sentence now reads:

If the New York S corporation is a farm business that employs one or more persons during the tax year, and has net farm income of greater than zero but less than $250,000, then you may deduct an amount equal to 5% of the net items of income, gain, loss and deduction attributable to the farm business included in your federal adjusted gross income (but not less than zero).

2/16/17 IT-204-I 2016 Note: When amended Forms IT-204-CP are filed due to any one of the following updates, then you must provide to all corporate partners any such amended Forms IT-204-CP; you must also complete and provide corrected Forms IT-204-CP to all partners that are partnerships or LLCs.

On pages 17-18, the line 19 instructions should be replaced with the paragraph below:

"Enter the income and net gain/(loss) from a debt obligation or other security that cannot be taxed by New York State as a result of the U.S. Constitutional principles found in decisions of the U.S. Supreme Court. If the result of summing the applicable amounts is a net loss, enter the negative amount using a minus (-) sign. Amounts entered on this line should relate to assets listed in Part 1. This line applies only if the partnership is domiciled outside of New York State."

On page 18, the Lines 20 through 22 instructions, the third sentence should be replaced with the following:

"Enter on line 21 net capital gains/(losses) from investments reported in Part 2. If the result of summing the applicable amounts is a net loss, enter the negative amount using a minus (-) sign."

On page 24, the lines 16 through 22 instructions at the top of the first column, the first two sentences should be replaced with the following:

"For lines 16 through 22, enter the partner’s distributive share of the amounts from the corresponding lines of Form IT-204.1. If the amount reported on the corresponding line of Form IT-204.1 is a negative amount, report the partner’s share of such negative amount using a minus (-) sign. You must also provide to your partner a statement listing, for each of these lines, the amounts by asset/investment. On such statement, for line 19 amounts, you must list income amounts separately from net gain/(loss) amounts. Note: For line 19 amounts, when netting at the corporate partner or combined group level on Form CT-3.1, losses can only be netted against gains; losses cannot be netted against any other income amounts, such as interest income."
2/16/17 IT-204.1 2016 On page 4, line 21, the line description should be changed to read:

"Net capital gains/(losses) from investment capital from stocks actually held more than one year"

2/16/17 IT-204-CP 2016 On page 5, line 21, the line description should be changed to read:

"Net capital gains/(losses) from investment capital from stocks actually held more than one year"

2/16/17 IT-204-CP-I 2016 On page 3, the Lines 16 through 22 instructions, add the following after the first sentence:

Note: For line 19 amounts reported to you, when netting at the corporate partner or, for corporate partners included in a combined report, the combined group level, on Form CT-3.1, losses can only be netted against gains; losses cannot be netted against any other income amounts, such as interest income.

Updated: