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Change or amend a filed return

You must file an amended New York State tax return if:

  • you discovered an error after you filed your original New York State income tax return;
  • you forgot to report all your Forms W-2 or Forms 1099, or received one after you filed;
  • the Internal Revenue Service (IRS) made changes to your federal return;
  • you need to file a protective claim; or
  • you need to report a net operating loss (NOL) carryback.

Do not file an amended return to protest an assessment

If you need to protest a paid assessment based on a statement of audit changes, do not use Form IT-201-X or Form IT-203-X.

If you receive an assessment from the Tax Department, do not file an amended return strictly to protest the assessment. Follow the instructions you receive with the assessment.

How to complete an amended return

Complete your amended return as if you are filing the return for the first time.

Submit all the forms relevant to the information in your amended return (even if you already submitted these forms with your original return), such as:

  • forms for any credits you are claiming or amending,
  • forms you submitted as attachments to your original return that are still applicable (for example, IT-196, IT-227, IT-558, IT-201-ATT, or IT-203-ATT), and
  • all your wage and tax statements, such as Form IT-2.

Do not submit a copy of your original Form IT-201, IT-203, or IT-195.

See the instructions for Form IT-201-X or IT-203-X for additional information about what to submit with your amended return.

See the instructions for the form you originally filed (Form IT-201 or Form IT-203) to determine which form to file when amending your return (Form IT-201-X or IT-203-X).

File electronically where possible

The Tax Department accepts electronically filed amended returns.

Advantages of electronic filing include:

  • faster refunds
  • instant filing confirmation
  • automatic encryption of your information

Did you file your original return using Direct File or Free File? Direct File and Free File software do not currently support filing an amended return. See approved income tax software to find an option that works best for you. Set the filter to display results for amended returns.

Additional information

Did you know? You can e-file your amended return!

woman seated in front of laptop referring to document

The Tax Department accepts electronically filed amended returns. You should use the same software that you used to file your original return. If you used a tax preparer, your preparer can e-file your amended return.

Advantages of electronic filing include:

  • faster refunds
  • instant filing confirmation
  • automatic encryption of your information
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