New York State 2011 Individual Tax Return Forms
IT-201 Resident Income Tax Return
You must file Form IT-201 if you were a New York State resident for the entire year. You must also complete Form IT-201-ATT, Other Tax Credits and Taxes, and attach it to your IT-201 if you are:
- subject to other New York State or New York City taxes
- claiming any credits other than those claimed directly on Form IT-201. (e.g., long-term care insurance credit, New York City resident UBT credit, and farmer’s school credit)
Form and Instructions:
IT-203 Nonresident and Part-Year Resident Income Tax Return
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.
Form and Instructions:
2011 Income tax news
General changes for 2011
Same-sex married couples – tax return filing obligations
The Marriage Equality Act, which took effect on July 24, 2011, provides that all marriages, whether of same-sex couples or different-sex couples, will be treated equally under the laws of New York. For tax years 2011 and after, same-sex married couples who are married as of the last day of the tax year must file New York personal income tax returns using a married filing status, even though their marital status is not recognized for federal income tax purposes. For additional information, see Personal income tax information for same-sex married couples.
Three ways to get your refund
We’re offering three refund choices: direct deposit, debit cards (new), and paper checks.
Form IT-150 (short form) discontinued
Form IT-150, Resident Income Tax Return (short form), has been discontinued. All full-year New York State residents must now use Form IT-201 to file and pay their taxes.
Date of birth required on income tax return
Taxpayers must now enter their date of birth (and their spouse’s date of birth, if applicable) on their primary returns.
Yonkers resident income tax surcharge increased
For tax years beginning on and after 2011, the rate of the Yonkers resident income tax surcharge has been increased from 10% to 15% of the net state tax.
E-file requirement for individual taxpayers
Individual taxpayers who prepare their personal income tax returns using tax software are generally required to file electronically. A taxpayer who is required to e-file and fails to do so will be subject to a penalty and will not be eligible to receive interest on any overpayment until the return is filed electronically. For additional information, see E-file mandate for individuals.
Federal extension forms no longer accepted
For tax years beginning on and after 2011, a copy of federal Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, or Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, will no longer be accepted in place of New York Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals, or Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries. For additional information, see Important Notice, N-11-16.
E-file mandate for tax return preparers revised
The threshold for determining if tax return preparers are required to e-file their clients’ tax documents has been reduced to five original tax documents. In addition, if a tax return preparer is required to e-file a client’s tax document and fails to do so, both the preparer and the client may be subject to a penalty, and the client will not be eligible to receive interest on any overpayment until the tax document is filed electronically. For additional information, see E-file mandate for tax preparers.
Online Account Summary
As part of our expansion into electronic communication, the Tax Department is offering new online services. Our Online Account Summary allows you to:
- receive e-mail alerts and reminders about your tax account, including notification of your refund
- view a comprehensive, customized summary of your account
- respond to department notices
- update account information
For additional information, see Online Services for Individuals.
Tax shelter reporting requirements extended
The expiration date of the reporting requirements and related administrative provisions concerning the disclosure of certain federal and New York State reportable transactions and related information regarding tax shelters has been extended to July 1, 2015. For additional information, see TSB-M-11(5)C, (5)I, Extension of Tax Shelter Disclosure and Penalty Provisions.
Lottery prizes may be applied against tax liabilities
A lottery prize winning of more than $600 may now be applied against the winner’s outstanding New York tax liabilities.
Economic transformation and facility redevelopment program
This new program provides tax incentives to businesses to stimulate redevelopment in targeted communities where certain correctional or juvenile facilities are closed. For additional information, see TSB-M-11(6)I, Summary of Budget Bill Personal Income Tax Changes Enacted in 2011, and Form IT-633, Economic Transformation and Facility Redevelopment Program Tax Credit, and its instructions.
Changes to existing credits
Credits for taxicab and livery service vehicles accessible to persons with disabilities
The credit for taxicab and livery service vehicles accessible to persons with disabilities expired for costs incurred after December 31, 2010. However, any unused credit from a prior year can be carried over until used. For additional information, see Form IT-239, Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities.
Alternative fuels credit
The credit for investing in new alternative-fuel vehicle refueling property expired for tax years beginning on and after January 1, 2011. However, any unused credit from a prior year can be carried over until used. For additional information, see Form IT-253, Claim for Alternative Fuels Credit.
Investment tax credits for the financial services industry
The investment tax credit (ITC) for the financial services industry has been extended to include property placed in service before October 1, 2015. The empire zone (EZ) ITC for the financial services industry has been extended to include property placed in service before April 1, 2014 (when the EZs are deemed to expire). However, a financial services business that places property in service between April 1, 2014, and October 1, 2015, may still claim the regular ITC for the financial services industry on that property. For additional information, see Forms IT-252, Investment Tax Credit for the Financial Services Industry, and IT-605, Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit for the Financial Services Industry, and their instructions.
Excelsior Jobs Program Act
The benefit period of the Excelsior Jobs Program has been extended from five years to ten. Several other administrative changes were made to the program and to how the credit is computed. For additional information, see TSB-M-11(6)I, Summary of Budget Bill Personal Income Tax Changes Enacted in 2011, and Form IT-607, Claim for Excelsior Jobs Program Tax Credit, and its instructions.
Subtraction modification for QEZE credit for real property taxes
A new subtraction modification is available for any amount of QEZE credit for real property taxes included in federal adjusted gross income. For additional information, see TSB-M-10(9)(C), (15)I, New York State Tax Treatment of Refunds of the Qualified Empire Zone Enterprise (QEZE) Credit for Real Property Taxes.