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IT-203 nonresident and part-year resident income tax return information

You must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you:

  • were not a resident of New York State and received income during the tax year from New York State sources, or 
  • moved into or out of New York State during the tax year.

You are subject to New York State income tax on:

  • Income you received from New York sources while you were a nonresident.
  • All income you received while you were a New York State resident.

Other forms you may need to complete and submit with your return:

  • Form IT-203-ATT, Other Tax Credits and Taxes, if you are:
    • subject to other New York State taxes, or
    • claiming any credits other than those claimed directly on Form IT-203 (e.g., long-term care insurance credit or farmers' school tax credit).
  • Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions, to claim the New York itemized deduction.
  • Form IT-201-V, Payment Voucher for Income Tax Returns, to make a payment by check or money order.
  • Form IT-225, New York State Modifications, to report New York State addition and subtraction modifications to federal AGI other than those specifically listed on Form IT-203.
  • Form IT-2, Summary of W-2 Statements, to report wages and New York State, New York City, or Yonkers tax withheld.
  • Form IT-1099-R, Summary of Federal Form 1099-R Statements, to report New York State, New York City, or Yonkers tax withheld from annuities, pensions, retirement pay or IRA payments.
  • IT-195, Allocation of Refund, to have all or a portion of your refund direct deposited to New York State 529 college savings accounts.
  • Form IT-227, New York State Voluntary Contributions, to make voluntary contributions.
  • Form IT-558, New York State Adjustments due to Decoupling from the IRC, to report addition and subtraction adjustments to federal amounts due to decoupling from the IRC.

For more information, see New York State nonresidents or part-year residents.

Be sure to use the correct mailing address for your personal income tax return.