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IT-203 Nonresident and Part-Year Resident Income Tax Return information

You must file Form IT-203 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.

You must also 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
  • 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-203-D, Nonresident and Part-Year Resident Itemized Deduction Schedule, 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.

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

Form and Instructions:

IT-203, Nonresident and Part-Year Resident Income Tax Return

IT-203-I, Instructions

IT-225-I, Instructions

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

Updated: