Skip to main content

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 adjusted gross income 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.

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.