How to Complete New York Form IT-201-ATT: Other Tax Credits and Taxes

To fill out Form IT-201-ATT, work through Part 1 to report New York State, New York City, Yonkers, and MCTMT tax credits that don’t have their own line on Form IT-201, then Part 2 for additional state or city taxes that aren’t calculated elsewhere on the return. Each credit and each additional tax has its own computation form that you complete first and attach; IT-201-ATT is where the final totals land and get carried to specific lines on your IT-201. The Department of Taxation and Finance publishes a fillable PDF of the form and line-by-line guidance inside the IT-201 instruction booklet.¹

Do You Actually Need This Form?

Not every IT-201 filer needs the attachment. You complete and include IT-201-ATT only if one of two things is true: you are claiming New York State, New York City, Yonkers, or metropolitan commuter transportation mobility tax credits that don’t have a dedicated line on the IT-201 itself, or you owe additional New York State or New York City taxes that the main return doesn’t cover.²

Typical triggers include carrying forward an unused investment credit or solar energy credit from a prior year, claiming the long-term care insurance credit, claiming the farmers’ school tax credit, or reporting a New York City unincorporated business tax credit. If the only credits you’re taking are ones already printed on the IT-201 (the household credit, earned income credit, or child and dependent care credit), skip IT-201-ATT entirely.

What to Gather First

Before writing any numbers on IT-201-ATT, pull the computation form behind each credit you’re claiming. The investment credit is calculated on Form IT-212, and the child and dependent care credit, when it feeds a NYC-specific line, is calculated on Form IT-216.³ A full list of New York income tax credit forms is on the Department’s website; check it against your situation so nothing is missing.

Keep your draft IT-201 next to you. Several IT-201-ATT line totals transfer directly to specific lines on the main return, and working both forms in parallel avoids rework.

Answer Line A Before Anything Else

At the top of IT-201-ATT, above every credit line, is Line A. It asks whether you or an entity you own have been convicted of bribery involving public servants, corrupting the government, or defrauding the government under New York Penal Law. Checking “Yes” makes you ineligible for business-related tax credits under Tax Law Articles 9, 9-A, and 33, as well as business credits under Article 22. Most filers answer “No,” but leaving the box blank can delay processing.²

Part 1: Tax Credits

Part 1 is the longest section and splits into four lettered sections. The organizing logic is whether a credit is refundable (the state pays you any excess over your tax) or nonrefundable (it can only zero out your tax), and whether a nonrefundable credit can be carried into future years.¹

Section A: Nonrefundable, No Carryover

Section A covers New York State nonrefundable credits you lose if you can’t use them this year. Line 1 is the accumulation distribution credit, for beneficiaries who received an accumulation distribution from a trust that paid New York income taxes. No pre-printed form exists for it; you submit your own calculation with the return.² Line 2 is for other nonrefundable, non-carryover credits, each entered with a code number.

Section B: Nonrefundable With Carryover

Section B is for nonrefundable credits you can carry forward if you can’t use the full amount this year. The named lines are:

Line 3, long-term care insurance credit
Line 4, investment credit from Form IT-212
Line 5, solar energy system equipment credit

Lines 6a through 6n are open rows for other carryover credits. Each row needs a dollar amount and a three-digit code identifying the specific credit. Code 054 is the residential fuel oil storage tank credit carryover; code 052 is the solar and wind energy credit carryover. If you’re using a carryover from a prior year and no dedicated computation form exists, attach a schedule showing how you arrived at the amount.²

Line 7 totals Sections A and B. That total transfers to Form IT-201, line 42.

Section C: New York City Nonrefundable Credits

Section C applies only to New York City residents. Line 8 is the NYC resident UBT credit, line 9 the NYC accumulation distribution credit, and line 9a the part-year resident nonrefundable NYC child and dependent care credit. The total on line 10 transfers to Form IT-201, line 53.¹

Section D: Refundable Credits

Section D collects refundable credits for New York State, New York City, Yonkers, and the MCTMT. Line 11 is the farmers’ school tax credit. Lines 12a through 12l are open rows for other refundable credits, again identified by code. Lines 15 through 17a are claim of right credits for the state, city, Yonkers, and MCTMT, used when you repaid income this year that you were taxed on in a prior year. The total on line 18 transfers to Form IT-201, line 71.¹

Part 2: Other Taxes

Part 2 is for additional New York State or New York City taxes that aren’t calculated anywhere else on the IT-201. Each entry needs a dollar amount and a code. Complete the computation form for the tax first, attach it to the return, and use the code that form’s instructions tell you to enter.²

One boundary worth flagging: New York’s sales and use tax on out-of-state or online purchases where the seller didn’t collect tax does not go on IT-201-ATT. It goes directly on Form IT-201, line 59, figured either from a chart in the IT-201 instructions or on Form ST-141 for larger purchases.⁴

How to Submit the Form

IT-201-ATT never travels alone. It is always filed with your IT-201 and the supporting credit or tax computation forms it refers to.

E-Filing

Most New York returns are filed electronically. Authorized tax software bundles IT-201-ATT and every supporting credit form into the submission automatically. You get a confirmation number right away and can track your refund through the state’s online portal.

Paper Filing

On paper, place IT-201-ATT and every supporting credit and tax form directly behind your IT-201 in the envelope. The address depends on whether a payment is enclosed:⁵

No payment: STATE PROCESSING CENTER, PO BOX 61000, ALBANY NY 12261-0001
With payment (include Form IT-201-V with your check or money order): STATE PROCESSING CENTER, PO BOX 15555, ALBANY NY 12212-5555

Paper returns process more slowly because they are entered by hand. Keep a complete copy of what you mail, including IT-201-ATT and every attachment.

Fixing a Mistake After Filing

If you find an error on IT-201-ATT after the return is in, like a wrong credit amount, a missing credit, or the wrong code, you fix it by filing Form IT-201-X, Amended Resident Income Tax Return. A fillable version is on the Department’s website.⁶ To claim a refund, you generally have three years from the original filing date or two years from the date you paid the tax, whichever is later.⁷ Attach a corrected IT-201-ATT and any revised supporting credit forms to the amendment.

1
New York State Department of Taxation and Finance. Other Tax Credits and Taxes Attachment to Form IT-201
2
New York State Department of Taxation and Finance. Instructions for Form IT-201 Full-Year Resident Income Tax Return
3
New York State Department of Taxation and Finance. Instructions for Form IT-212 Investment Credit
4
New York State Department of Taxation and Finance. Instructions for Form IT-201 Full-Year Resident Income Tax Return
5
New York State Department of Taxation and Finance. Mailing Address (Personal Income Tax Returns)
6
New York State Department of Taxation and Finance. Enhanced Form IT-201-X Amended Resident Income Tax Return
7
Internal Revenue Service. File an Amended Return