Form IT-203-ATT: Other Tax Credits and Taxes for New York Nonresidents (Tax Year 2025)

Form IT-203-ATT, Other Tax Credits and Taxes, is a supplemental schedule that nonresidents and part-year residents of New York State attach to their main income tax return, Form IT-203. If your tax situation involves credits beyond the basic ones already built into IT-203, or if you owe certain additional New York taxes, this is the form the state expects you to submit alongside your primary return.

The New York State Department of Taxation and Finance designed IT-203-ATT to keep the main IT-203 form manageable while still capturing the full range of credits and taxes that apply to nonresident and part-year resident filers. Rather than listing every possible credit directly on the main return, the state moved these items to a separate attachment, which is exactly what IT-203-ATT is for.

Who Needs to File This Form

You’ll need Form IT-203-ATT if you’re filing Form IT-203 as a nonresident or part-year resident of New York and any of the following apply to you:

• You’re claiming one or more nonrefundable or refundable tax credits not already accounted for on the main IT-203 form
• You owe other New York State taxes, such as the accumulation distribution credit, or need to report recapture of certain credits claimed in prior years
• You have specific credits tied to New York City or Yonkers, even as a part-year resident
• You’re calculating amounts related to the household credit, college tuition credit, or other itemized credits that require detailed computation

If none of these situations apply to you and your only income items are wages and standard deductions with no special credits, you likely won’t need this attachment at all. But for many nonresident filers with more complex financial pictures, especially those with income from multiple states or specific New York-source deductions, IT-203-ATT becomes a necessary part of the filing package.

When You’d Use IT-203-ATT

This form comes into play during the same filing window as your regular New York State income tax return, typically due in mid-April for calendar year filers. You’d fill it out at the same time you’re preparing Form IT-203, since the numbers on IT-203-ATT flow directly into totals reported on your main return. It’s not a standalone filing; it only makes sense in the context of an already-in-progress IT-203 submission.

If you’ve previously filed Form IT-201 as a full-year resident and are now filing as a part-year resident or nonresident, you’ll notice this form functions similarly to Form IT-201-ATT, which serves full-year residents in the same way IT-203-ATT serves nonresidents and part-year filers. The structure and purpose are nearly identical, just tailored to different residency categories.

How to Get and Fill Out the Form

Form IT-203-ATT is available directly from the New York State Department of Taxation and Finance as a fillable PDF, meaning you can type your entries directly into the form fields on your computer before printing or attaching it to your electronic filing. This AcroForm functionality saves time compared to printing a blank copy and filling it out by hand, and it reduces the chance of illegible entries that could slow down processing.

When completing the form, work through each section methodically, matching your specific credits and taxes to the corresponding lines. Many filers find it useful to complete related income allocation work first, particularly if you’re also working through Form IT-203-B for income allocation and college tuition calculations, since those figures often feed into credit calculations on IT-203-ATT.

Once you’ve entered all applicable credits and taxes, double-check that the totals carry over correctly to the designated lines on your main IT-203 form. Filing electronically through approved tax software typically handles this transfer automatically, but if you’re filing by paper, verify the numbers manually before submission to avoid processing delays or notices from the department later on.