New York State Individual Tax Return Forms 2019 (Residents and Non-residents)
New York State Individual Tax Return Forms
- Form IT-201-ATT, Other Tax Credits and Taxes, if you are:
- subject to other New York State or New York City taxes, or
- 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 farmers’ school tax credit).
- Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions, 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 or subtraction modifications to federal AGI other than those specifically listed on Form IT-201.
- 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.
- Form IT-195, Allocation of Refund, to have all or a portion of your refund direct deposited to New York State 529 college savings accounts.
- Form IT-227, New York State Voluntary Contributions, to make voluntary contributions.
If you are a New York State part-year resident you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you meet any of the following conditions:
- You are a part-year resident with any income during your resident period or you had New York source income during your nonresident period and your New York adjusted gross income Federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.
- You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
- You want to claim any of the refundable or carryover credits available.
- You are a part-year resident and you are subject to a separate tax on any lump-sum distributions for your resident period derived from or connected with New York sources.
- You had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes.
Free File options
Taxpayers who earned $69,000 or less in 2019 can prepare and file their returns for free by using tax preparation software available through the Tax Department website, www.tax.ny.gov (click: Free File).
General changes for 2019
• New York State driver’s license suspension program Beginning on July 11, 2019, the criteria for challenging a driver’s license suspension by the Tax Department is expanded to include taxpayers who:
– receive public assistance or supplemental security income, or
– can demonstrate that the suspension of their driver’s license will cause them undue economic hardship.
For more information, see our website at www.tax.ny.gov (search: Driver’s license suspension).
• Tax preparer penalties
Tax preparer penalties relating to an understatement of liability or failure to sign a return or claim for refund has been updated to:
– clarify the penalties and penalty amounts that may be imposed, effective April 12, 2019, against preparers who take positions on returns or credit claims that are not properly supported by the Tax Law, and
– ensure that the penalties for failing to sign a return and for failing to provide a required identification number on a return apply to all tax preparers, for returns filed or required to be filed for tax years beginning in tax year 2019.
• Treatment of certain gambling winnings
Beginning in tax year 2019, New York State withholding is required for any gambling winnings from a wagering transaction within New York State if the proceeds from the wager are subject to federal withholding. Also, the New York source income of a nonresident individual must now include gambling winnings in excess of $5,000 from wagering transactions within New York State.
• Electronic filing and payment mandates
These mandates have been extended through December 31, 2024.
• Tax shelter provisions
The tax shelter penalty and reporting requirements have been extended through July 1, 2024.
• Top personal income tax bracket and rate
The top tax bracket, tax rate and tax table benefit recapture provisions have been extended through 2024.
• New federal Form 1040-SR, U.S. Tax Return for Seniors
If you filed federal Form 1040-SR, all references to federal Form 1040 and its related schedules in Form IT-201, its instructions, and any forms submitted with Form IT-201 and their related instructions, should be read as a reference to federal Form 1040-SR.
Changes to existing credits
• Clean heating fuel credit
This credit has been extended through December 31, 2022. See Form IT-241, Clean Heating Fuel Credit, and its instructions.
• Empire State film production and film post-production credits
These credits have been extended through December 31, 2024. See Form IT-248, Empire State Film Production Credit, Form IT-261, Empire State Film Post-Production Credit, and their instructions.
• Workers with disabilities tax credit
This credit has been extended through December 31, 2022. See Form IT-644, Workers with Disabilities Tax Credit, and its instructions.
• Empire State commercial production credit
Beginning in tax year 2019, the credit allocation and computation have changed along with the definition of qualified commercial, and qualified commercial production company. See Form IT-246,
Claim for Empire State Commercial Production Credit, and its instructions.
• Employee training incentive program tax credit Beginning on April 12, 2019, businesses may now receive the employee training incentive program tax credit if they conduct their own training and are otherwise eligible. Also, the definition of eligible training has been expanded to include an internship program in software development or clean energy. See Form IT-646, Employee Training Incentive Program Tax Credit, and its instructions.
• Farm workforce retention credit
Beginning in tax year 2019, the definition of farming for purposes of the farm workforce retention credit has been expanded and the definition of an eligible farm employee has been amended. See Form IT-647, Farm Workforce Retention Credit, and its instructions.
• Historic homeownership rehabilitation credit
Beginning in tax year 2019, the credit has been expanded to include a residence located in a city with a population of less than one million with a property rate greater than 15%. See Form IT-237, Claim for Historic Homeownership Rehabilitation Credit, and its instructions.
• EZ capital tax credit
The recapture provision has expired and the credit form is now used for carry forward claims only. See Form IT-602, Claim for EZ Capital Tax Credit.
• Employer Compensation Expense Program (ECEP) wage credit
Beginning with tax year 2019, there is a credit available for individuals that worked for an employer that elected to participate in the ECEP and that had wages and compensation for the year that exceeded $40,000. See Form IT-226,
Employer Compensation Expense Program Wage Credit.
• Contributions to certain funds credit
Beginning with tax year 2019, there is a credit available for individuals who contribute to certain funds. Contributions to the charitable gift trust fund are eligible for a credit in the tax year immediately following the year the contributions were made. Contributions made to the Health Research Inc, State University of New York Impact Foundation, and Research
Foundation of the City University of New York organizations are eligible for a credit for the tax year the contributions were made. See Form IT-228, Contributions to Certain Funds Credit, and its instructions.
New and revised income modifications
• Alimony or separate maintenance payments received or paid
A new addition modification must be made if you received any applicable alimony or separate maintenance payments during the tax year. A new subtraction modification is allowed if you made any applicable alimony or separate maintenance payments during the tax year.
• Volunteer firefighter enhanced cancer disability benefits A new subtraction modification is allowed if you were an eligible volunteer firefighter who received insurance payments related to cancer disability benefits.
See Form IT-225, New York State Modifications, and its instructions for more information on these and other income modifications.
New voluntary contributions
• Gifts to Life Pass It On Fund
New special condition codes
If you qualify for any of the special condition codes below, you must enter the new specified 2-character code(s) in the Item G box.
• Request an installment payment agreement
Enter code C2 if you are unable to pay your tax due in full by April 15, 2020, and would like to request an installment payment agreement (IPA).
• Veterans Benefits and Transition Act of 2018 election
Enter code M4 if as a civilian spouse of a military service member you are making an election to use the same state of legal residence as the servicemember for state income tax purposes.
For more information on these and other special condition codes, see pages 15 and 16.
Taxpayers may donate any whole dollar amount to be used for organ transplant research and education as well as grants to not-for-profit corporations in New York which are incorporated for increasing and promoting organ and tissue donation awareness.
• Gifts to New York State ALS Research and Education Fund
Taxpayers may donate any whole dollar amount to be used to provide grants to the Greater New York ALS Association and the ALS Association Upstate New York Chapter for research and education projects.
• Gifts for School-Based Health Centers
Taxpayers may donate any whole dollar amount to be used for the expansion of medical services at existing school-based health centers.
• Gifts to Food Banks Fund
Taxpayers may donate any whole dollar amount to be used for grants to regional food banks.
• New York State Council on the Arts
Taxpayers may donate any whole dollar amount to be used to foster arts and cultural programming throughout the state and to support the New York State Council on the Arts.
For more information on these and other voluntary contributions, see new Form IT-227, New York State Voluntary Contributions