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                     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 StateNew 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.



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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 



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                                                                                                                              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.



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•  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



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                                                            IT-203-X-I (2020) Page 5 of 5

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Telephone assistance
Automated income tax refund status:     518-457-5149
Personal Income Tax Information Center: 518-457-5181
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