Form IT-201-ATT: Other Tax Credits and Taxes (Tax Year 2025)

Form IT-201-ATT, officially titled “Other Tax Credits and Taxes,” is a supplemental schedule that New York State residents attach to their main Form IT-201 income tax return. It exists because the standard IT-201 form has limited space, and many taxpayers need to claim credits or report additional taxes that don’t fit on the primary form. If your tax situation goes beyond the basics, this attachment is where the New York State Department of Taxation and Finance wants that extra detail.

The form is issued by the New York State Department of Taxation and Finance and updated each tax year to reflect current credit amounts and tax law changes. For tax year 2025, the version linked above includes fillable fields, so you can complete it digitally on your computer before printing or attaching it electronically if you’re filing through approved software.

Who needs to file Form IT-201-ATT

You’ll need this attachment if any of the following apply to your New York State return:

• You’re claiming one or more nonrefundable or refundable New York State tax credits not listed directly on Form IT-201, such as the college tuition credit, long-term care insurance credit, or various business and investment credits.
• You owe other New York State taxes beyond the standard income tax, including recapture of certain credits previously claimed.
• You need to report household credit calculations that require additional detail.
• You’re subject to special tax situations tied to specific industries, investments, or prior-year credit adjustments.

Full-year residents, part-year residents, and even some taxpayers filing other related New York forms may need IT-201-ATT depending on their credit eligibility. If you’re a part-year resident or nonresident dealing with income sourced from both inside and outside New York, it’s worth also reviewing Form IT-203-B, which handles income allocation and the college tuition worksheet for nonresidents and part-year residents — a different scenario than what IT-201-ATT covers, but often relevant to the same taxpayers navigating multiple state tax obligations.

When to use this form

Form IT-201-ATT is used during the annual New York State income tax filing season, alongside your IT-201. You don’t file it on its own — it’s an attachment, meaning it only gets submitted together with your main return. The credits and taxes you calculate on IT-201-ATT then flow back into specific lines on Form IT-201, so the two forms work as a package.

Timing follows the standard New York filing deadline, which generally mirrors the federal deadline in mid-April, unless you’ve filed for an extension. If you’re claiming multiple credits, it’s smart to gather your supporting documentation early, since several credits on this form require separate calculations or worksheets before you can enter final numbers here.

How to get and complete the form

You can download the fillable PDF directly from the New York State Department of Taxation and Finance website. Because this version supports digital entry, you can type your figures directly into the form fields rather than printing it blank and writing by hand. This reduces errors and makes the document easier to read when submitted.

When filling it out, start by identifying which specific credits or taxes apply to your situation — the form is organized into sections for different credit categories and tax types. Each section typically references a corresponding credit form or worksheet where the detailed calculation happens; IT-201-ATT is where you summarize those results. Double-check that the totals you enter match what’s on the underlying credit forms, since mismatches are a common reason returns get flagged for review.

If your finances also involve significant purchases subject to use tax, you may find it useful to check Form IT-135, which covers sales and use tax reporting for larger purchases — another area where New York taxpayers sometimes need to file more than just the core IT-201.

Once completed, attach IT-201-ATT to your IT-201 when you file, whether electronically through tax software or by mail. Keep a copy along with your supporting credit documentation in case the Department of Taxation and Finance requests verification later.