- you're a full-year or part-year resident of New York State, or a New York State resident estate or trust, or a part-year resident trust; and
- you had income sourced to and taxed by another state, a local government within another state, the District of Columbia, or a Canadian province. (This income generally includes wages, business income, etc. It typically excludes interest, dividends, gambling winnings, lottery winnings, etc.)
- you're a shareholder of an S corporation and you pay the tax calculated on the S corporation income.
If you have dual residency status
If you're a resident of New York State and another state or Canadian province for income tax purposes, you can't claim a credit if the other jurisdiction allows a credit against its tax for the total resident tax paid to New York.
For additional information on claiming this credit, see Form IT-112-R, New York State Resident Credit, and its instructions. For taxes paid to a Canadian province, see Form IT-112-C, New York State Resident Credit for Taxes Paid to a Province of Canada, and its instructions.