Department of Taxation and Finance Instructions for Form IT-203-X IT-203-X-I Amended Nonresident and Part-Year Resident Income Tax Return New York State •New York City Yonkers • MCTMT • Important information computation of the resident credit for taxes paid to a province of Follow these steps to complete your amended Form IT-203-X: Canada, you must also file an amended New York State return within 90 days of the date you amend your federal return. If the • Complete your Form IT-203-X as if you are filing your return IRS changes any of these items, report these changes to the for the first time. New York State Tax Department on an amended return within • Carefully review and follow the instructions below. You must 90 days of the IRS final determination. If you do not agree with enter the same amount of sales and use tax and voluntary the IRS determination, you must still file an amended state contributions from your original return; you cannot change return indicating your disagreement. To report changes for a tax these amounts. year prior to 1988, use Form IT-115, Report of Federal Changes. • Do not submit a copy of your original Form IT-201, IT-203, or If you file an amended return to report an NOL carryback, you IT-195 with your amended Form IT-203-X. must generally file Form IT-203-X within three years from the • Submit with your amended Form IT-203-X any: date the loss year return was due (including any extensions). – amended Form IT-196; – amended credit claim form or other amended form (do not Specific instructions submit the original version); Use the 2020 Form IT-203 instructions when completing – new credit claim form or any other form that you are filing Form IT-203-X, along with the following specific line for the first time with your amended Form IT-203-X; and instructions. If you are amending any credit claim form or – original credit claim form(s) (for example, Forms IT-213, other form, or are using any credit claim form or other form IT-215, and IT-216); withholding form(s) (for example, for the first time, write Amended across the top of that form Form IT-2), and all other form(s) that you submitted with and submit it with your amended return. Any other credit claim your original return and are not amending (for example, form or other form that you submitted with your original return Forms IT-196, IT-203-ATT, and IT-227). (including Form IT-558, Form IT-196, or Form IT-227) must also be submitted with your amended return. If you do not submit all the necessary forms with your amended return, we will adjust your return and disallow Entering whole dollar amounts the amounts claimed on the missing forms. When entering amounts on this form, enter whole dollar amounts only (zeros have been preprinted). Do not write in dollar signs or General information commas when making entries. Use the following rounding rules You must file an amended 2020 New York State return if: when entering your amounts; drop amounts below 50 cents and • You made an error when you filed your original 2020 New York increase amounts from 50 to 99 cents to the next dollar. For State income tax return. example, $1.39 becomes $1 and $2.50 becomes $3. • The Internal Revenue Service (IRS) made changes to your 2020 federal return. Item D1 – Amended federal return You must mark an X in the Yes or No box. • You need to file a protective claim for 2020. • You need to report an NOL carryback for 2020. Item F – Special condition code See the instructions for 2020 Form IT-203 to determine which If you entered a special condition code(s) on your original return, amended return to file (Form IT-203-X or Form IT-201-X). enter the same code(s). Do not file an amended return on Form IT-203-X to In addition, if you qualify for one or more of the special protest a paid assessment that was based on a conditions below, enter the 2-character code(s). statement of audit changes. If you receive an assessment from the Tax Department, do not file an amended Code A6 return strictly to protest the assessment. Follow the instructions Enter this code if you are filing Form IT-203-X to reduce you receive with the assessment. your NYAGI for Build America Bond interest included in your recomputed federal AGI. To file an amended return, complete all six pages of Form IT-203-X , using your original return as a guide, and make any necessary changes to income, deductions, and credits. Code C7 Use 2020 Form IT-203-I, Instructions for Form IT-203, and the Enter this code if you now qualify for an extension of time specific instructions below to complete Form IT-203-X. to file and pay your tax due under the combat zone or contingency operation relief provisions. See Publication 361, Generally, Form IT-203-X must be filed within three years of New York State Income Tax Information for Military Personnel the date the original return was filed or within two years of the and Veterans. date the tax was paid, whichever is later. (A return filed early is considered filed on the due date.) Do not file Form IT-203-X Code 56 unless you have already filed your original return. Enter this code if you are filing Form IT-203-X to report a theft If you file an amended federal return to make changes to your loss for a Ponzi-type fraudulent investment. federal income, total taxable amount, capital gain or ordinary income portion of a lump-sum distribution, the amount of your Code P2 earned income credit or credit for child and dependent care Enter this code if you are filing Form IT-203-X to file a expenses, or the amount of your foreign tax credit affecting the protective claim. Also, be sure to mark an Xin the line 75k box. |
Page 2 of 5 IT-203-X-I (2020) Code N3 amount that was paid. Do not include payments of interest or Enter this code if you are filing Form IT-203-X to report penalties. an NOL. Also, be sure to mark an Xin the line 75l box and complete the information requested for the loss year. Line 68 – Overpayment, if any, as shown on original return For additional information on claiming an NOL, see the From Form IT-203, line 67 (or Form IT-201, line 77). If the instructions for Form IT-203. overpayment claimed on your original return was previously adjusted by the Tax Department, enter the adjusted overpayment Code M4 on this line. Do not include interest you received on any Enter this code if as a civilian spouse of a military refund. servicemember you are making an election to use the same state of legal residence as the servicemember for Line 68a – Amount from original return state income tax purposes. For additional information, see If you filed Form IT-201, enter the amount from Form IT-201, TSB-M-19(3)I, Veterans Benefits and Transition Act of 2018, line 79. available on our website. Line 70 – Refund Line 33 – Standard or itemized deduction If line 69 is more than line 59, subtract line 59 from line 69; Standard deduction: If you are claiming the standard deduction this is your refund amount. You have two ways to receive your on your amended return, enter the appropriate amount, for your refund. You can choose direct deposit to have the funds filing status, from the table on page 3 of Form IT-203-X. deposited directly into your bank account (the fastest option for most filers), or you can choose to have a paper check mailed to Itemized deduction: If you are claiming the New York itemized you. Mark an Xin one box to indicate your choice. deduction on your original and amended return and you meet all three of the following conditions, submit a copy of your original Form IT-196: Refund options • You are not amending your New York State itemized Direct deposit – If you choose direct deposit, enter your deductions. account information on line 72 for a fast and secure direct deposit of your refund. If you do not enter complete and correct • Your NYAGI on your original and amended returns is account information at line 72, we will mail you a paper check. $100,000 or less. • You are not claiming the college tuition itemized deduction. Paper check refunds – We will mail your refund check to the mailing address on your return. Paper checks for joint filers will If you do not meet all of the above conditions, you must be issued with both names and must be signed by both spouses. recalculate your New York State itemized deduction using Paper checks take weeks to be processed, printed, and mailed. Form IT-196. If you do not have a bank account, you will likely be charged a fee to cash your check. If you are reporting an NOL carryback and you were subject to the New York itemized deduction adjustment on your original Line 71 – Amount you owe 2020 Form IT-196, you should recompute your New York itemized deduction adjustment to reflect the decrease in your Payment options NYAGI. By automatic bank withdrawal Line 56 – Sales or use tax You may authorize the Tax Department to make an electronic Enter the amount of New York State and local sales or use tax funds withdrawal from your bank account either by completing you reported on your original return. You cannot change the line 72, or on our website. amount of sales or use tax you owe using Form IT-203-X. This payment option is not available if the funds for your If you need to increase the amount of sales or use tax paid payment would come from an account outside the U.S. with your original return, you must file Form ST-140, Individual (see Note on page 3). Purchaser’s Annual Report of Sales and Use Tax. If you are entitled to a refund of any amount you originally paid, you must If you choose to complete line 72 to pay by electronic funds file Form AU-11, Application for Credit or Refund of Sales or Use withdrawal, mark an Xin the box, enter your account information Tax. on lines 72a through 72c, and enter your electronic funds withdrawal information on line 72d. Line 57 – Voluntary contributions Enter the total amount of voluntary contributions you reported By check or money order on your original return. This amount should be the same as the If you owe more than one dollar, submit Form IT-201-V, Payment total reported on your original Form IT-227, New York State Voucher for Income Tax Returns, and full payment with your Voluntary Contributions. If the voluntary contributions you return. Make your check or money order payable in U.S. funds reported on your original Form IT-227 were previously adjusted to New York State Income Tax and write the last four digits of by the Tax Department, enter the total adjusted amount on this your Social Security number and 2020 Income Tax on it. Do not line. You cannot change the amount of your contributions send cash. as reported (or adjusted) on your original return or original Form IT-227. You must submit your original Form IT-227 with Interest – If a balance due is shown on your amended return, your amended Form IT-203-X. include the interest amount on line 71. Compute the interest by accessing our website or call 518-457-5181, and we will Line 66 – Amount paid with original return, plus additional compute the interest for you. Include with your payment any tax paid after your original return was filed interest computed. From Form IT-203, line 70 (or Form IT-201, line 80). If you paid Fee for payments returned by banks – The law allows the Tax additional amounts since your original return was filed, also Department to charge a $50 fee when a check, money order, include these payments on line 66. If you did not pay the entire or electronic payment is returned by a bank for nonpayment. balance due shown on your original return, enter the actual |
IT-203-X-I (2020) Page 3 of 5 However, if an electronic payment is returned as a result of an If you encounter any problem with direct deposit to, or electronic error by the bank or the department, the department will not withdrawal from, your account, call 518-457-5181. Allow six to charge the fee. eight weeks for processing your return. If your payment is returned, we will send a separate bill for Line 72d – Electronic funds withdrawal $50 for each return or other tax document associated with the returned payment. Enter the date you want the Tax Department to make an electronic funds withdrawal from your bank account and the Line 72 – Account information amount from line 71 you want electronically withdrawn. If you are amending your return prior to the original due date (generally If you marked the box that indicates your payment (or refund) April 15), enter a date that is on or before the due date of your would come from (or go to) an account outside the U.S., stop. return. If we receive your amended return after the original return Do not complete lines 72a through 72d (see Note below). All due date or you do not enter a date, we will withdraw the funds others, supply the information requested. on the day we accept your return. Note: Banking rules prohibit us from honoring requests for Your confirmation will be your bank statement that includes a electronic funds withdrawal or direct deposit when the funds for NYS Tax Payment line item. your payment (or refund) would come from (or go to) an account outside the U.S. Therefore, if you marked this box, you must pay We will only withdraw the amount that you authorize. If we any amount you owe by check or money order (see above); or determine that the amount you owe is different from the amount if you are requesting a refund, we will send your refund to the claimed on your return, we will issue you a refund for any mailing address on your return. amount overpaid or send you a bill for any additional amount owed, which may include penalty and interest. The following requirements apply to both direct deposit and electronic funds withdrawal: You may revoke your electronic funds withdrawal authorization Use the sample image as a guide; enter your own only by contacting the Tax Department at least 5 business days information exactly as it appears on your own check or before the payment date. bank records. Do not enter the information from the sample If you complete the entries for electronic funds withdrawal, check below. do not send a check or money order for the same amount On line 72a, mark an Xin the box for the type of account. due unless you receive a notice. On line 72b, enter your bank’s 9-digit routing number (refer to Line 75k – Protective claim your check or contact your bank). The first two digits always If you marked the Protective claim box, be sure that you have begin with 01 through 12, or 21 through 32. On the sample entered code P2 at item F on the front of your Form IT-203-X. check below, the routing number is 111111111. Complete your amended return in full assuming that the item(s) Note: If your check states that it is payable through a bank that is the subject of the protective claim is eligible for refund. different from the one where you have your checking account, A protective claim is a refund claim that is based on an unresolved do not use the routing number of that check. Instead, contact issue(s) that involves the Tax Department or another taxing your bank for the correct routing number to enter on line 72b. jurisdiction that may affect your New York tax(es). The purpose of filing a protective claim is to protect any potential overpayment On line 72c, enter your account number. for a tax year in which the statute of limitations is due to expire. • If you marked personal or business checking on line 72a, enter the account number shown on your checks. Line 75l – Net operating loss • If you marked personal or business savings on line 72a, For New York State income tax purposes, your NOL enter your savings account number from a preprinted savings carryback is limited to the federal NOL carryback that account deposit slip, your passbook or other bank records, or would have been allowed using the rules in place prior to any from your bank. changes made to the IRC after March 1, 2020. Therefore, there is no carryback of NOLs for New York State purposes; except for The account number can be up to 17 characters (both numbers certain farming losses. and letters). Include hyphens (-) but omit spaces and special symbols. Enter the number from left to right. On the sample If you marked the Net operating loss box, you must enter the check below, the account number is 9999999999. year of the loss at line 75l and enter code N3 at item F on the front of your Form IT-203-X. JOHN SMITH 1234 X You must file Form IT-203-X to claim an NOL carryback within 999 Maple Street 15-0000/0000 three years from the date the loss year return was due (including Someplace, NY 10000 Date any extensions). Pay to the Order of Sample $ Submit all of the following with your Form IT-203-X: If you are reporting a federal NOL: Dollars A copy of your federal Form 1040 and Schedule A, if applicable, Sample Sample • SOME BANK routing account for the loss year. In addition, provide any schedules or Someplace, NY 10000 number number statements that are related to your loss. If your NOL will have For Do not include the check number an effect on more than one tax year, this federal information 111111111 9999999999 1234X must only be submitted with the amended return for the first carryback year. Note: The routing and account numbers may appear in different places on your check. • A copy of your federal NOL computation, including federal Contact your bank if you need to verify routing and account Form 1045 and all related schedules. You do not have to numbers or confirm that it will accept your direct deposit or include the alternative minimum tax NOL computation. process your electronic funds withdrawal. |
Page 4 of 5 IT-203-X-I (2020) • A copy of your original federal Form 1040 and Private delivery services – If you choose, you may use a Schedule A, if applicable, for the carryback year. No private delivery service, instead of the U.S. Postal Service, to additional schedules/statements are required. mail in your form and tax payment. However, if, at a later date, • A copy of any federal documentation (if available) showing the you need to establish the date you filed or paid your tax, you IRS has accepted your NOL carryback claim. cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated If you are reporting a New York NOL (net operating loss by the U.S. Secretary of the Treasury or the Commissioner of derived from New York sources), provide any schedules or Taxation and Finance. (Currently designated delivery services statements that are related to the computation of your New York are listed in Publication 55, Designated Private Delivery NOL. Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery Line 75m – Report Social Security number service and need to establish the date you filed your form, If you filed your original return using either an individual taxpayer contact that private delivery service for instructions on how identification number (ITIN) or a New York State temporary to obtain written proof of the date your form was given to the identification number (with a TF prefix) and have received a delivery service for delivery. See Publication 55 for where to Social Security number (SSN), then mark the box, enter the send the forms covered by these instructions. identification number used on your original return, and enter the date when the SSN was issued. Paid preparer’s signature If you received notification (Form TR-298) from the Tax If you pay someone to prepare your return, the paid preparer Department that you were assigned a temporary identification must also sign it and fill in the other blanks in the paid preparer’s number, follow the instructions in that notice to report your area of your return. A person who prepares your return and does valid identification number (SSN or ITIN) to us. Do not file not charge you should not fill in the paid preparer’s area. Form IT-203-X to report only your new identification number. Paid preparer’s responsibilities – Under the law, all paid preparers must sign and complete the paid preparer section of Line 75n – Other the return. Paid preparers may be subject to civil and/or criminal If you marked the Other box, include an explanation of the sanctions if they fail to complete this section in full. change on the explanation line at line 75n (for example, you are changing your New York State dependent exemption amount). When completing this section, enter your New York tax preparer If you need additional room, submit a separate sheet with your registration identification number (NYTPRIN) if you are required explanation. Include your name and SSN on the additional to have one. If you are not required to have a NYTPRIN, enter sheet. in the NYTPRIN excl. code box one of the specified 2-digit codes listed below that indicates why you are exempt from the Line 75o – Partnership or S corporation registration requirement. You must enter a NYTPRIN or an If you marked a box at line 75o, give the partnership’s or exclusion code. Also, you must enter your federal preparer tax S corporation’s name, identifying number, principal business identification number (PTIN) if you have one; if not, you must activity, and address. enter your Social Security number. Lines 76 through 83 Code Exemption type Code Exemption type If you marked the line 75a box and are reporting changes 01 Attorney 02 Employee of attorney made by the IRS, complete lines 76 through 83 by entering the information requested as it appears on your final federal 03 CPA 04 Employee of CPA report of examination changes. Use a minus sign to show any 05 PA (Public Accountant) 06 Employee of PA decreases. 07 Enrolled agent 08 Employee of enrolled agent Note: Fully explain the changes you are making on 09 Volunteer tax preparer 10 Employee of business Form IT-203-X. Submit any schedules or forms that apply, along preparing that business’ with any available federal documentation. Documentation may return include, but is not limited to, copies of: your federal Form 1040X; federal acceptance of your amended federal return (include copies of the refund check, if applicable); amended federal See our website for more information about the tax preparer Schedule B, Schedule C, or Schedule D; and revised federal registration requirements. Schedule K-1. Failure to include this information when filing Form IT-203-X may delay the processing of your return or the Privacy notification issuance of your refund. New York State Law requires all government agencies that maintain a system of records to provide notification of the legal authority for any request for personal information, the principal Where to file purpose(s) for which the information is to be collected, and If enclosing a payment (check or money order), mail your return where it will be maintained. To view this information, visit our and Form IT-201-V to: website, or, if you do not have Internet access, call and request STATE PROCESSING CENTER Publication 54, Privacy Notification. See Need help? for the Web PO BOX 15555 address and telephone number. ALBANY NY 12212-5555 If not enclosing a payment, mail your return to: STATE PROCESSING CENTER PO BOX 61000 ALBANY NY 12261-0001 |
IT-203-X-I (2020) Page 5 of 5 Need help? Visit our website at www.tax.ny.gov • get information and manage your taxes online • check for new online services and features Telephone assistance Automated income tax refund status: 518-457-5149 Personal Income Tax Information Center: 518-457-5181 To order forms and publications: 518-457-5431 Text Telephone (TTY) or TDD Dial 7-1-1 for the equipment users New York Relay Service |