New York New York State Resident Credit

New York State Resident Credit
Form IT-112-R New York State Resident Credit Tax Year 2023
IT-112-R

Department of Taxation and Finance

New York State Resident Credit
Tax Law – Section 620

Complete this form if you want to claim a resident credit for taxes paid to another state, local government, or the District of Columbia.
Name(s) as shown on return		

Identifying number as shown on return

Submit this form with Form IT-201, IT-203, or IT-205. Failure to do so will delay any refund to which you may be entitled or, if
you owe taxes, could result in late-filing penalties.
A
Amount reported on
New York State return

Part 1 – Income and adjustments (see instructions)
	

	1	Wages, salaries, tips, etc.................................................	 1	
	2	Taxable interest income...................................................	 2	
	3	Ordinary dividends...........................................................	3	
	4	Taxable refunds, credits, or offsets of state and local
		  income taxes................................................................	  4	
	5	Alimony received..............................................................	  5	
	6	Business income or loss..................................................	  6	
	7	Capital gain or loss..........................................................	  7	
	8	Other gains or losses.......................................................	  8	
	9	 Taxable amount of IRA distributions.................................	  9	
	10	 Taxable amount of pensions and annuities......................	 10	
	11	Rental real estate, royalties, partnerships,
		  S corporations, trusts, etc.............................................	 11	
	12	 Farm income or loss.........................................................	 12	
	13	 Unemployment compensation.........................................	 13	
	14	 Taxable amount of Social Security benefits.....................	 14	
	15	 Other income...................................................................	 15	
	16	 Add lines 1 through 15.....................................................	 16	
	17	 Total federal adjustments to income................................	 17	
	18	 Federal adjusted gross income
		  (subtract line 17 from line 16)............................................	 18	
	19	 New York State adjustments (see instructions).................. 	 19	
	20	 New York State adjusted gross income (see instructions). 	 20	
	21	 Capital gain portion of lump-sum distributions (see instr.).	 21	
	22	 Add lines 20 and 21........................................................ 	 22	

Whole dollars only	

B
Amount sourced to and taxed
by other taxing authority

.00	1	
.00	2	
.00	3	

Whole dollars only

.00
.00
.00

.00	4	
.00	5	
.00	6	
.00	7	
.00	8	
.00	9	
.00	10	

.00
.00
.00
.00
.00
.00
.00

.00	11	
.00	12	
.00	13	
.00	14	
.00	15	
.00	16	
.00	17	

.00
.00
.00
.00
.00
.00
.00

.00	18	
.00	19
.00	20	
.00	21	
.00	22	

.00
.00
.00
.00
(continued on back)

112001230094

IT-112-R (2023) (back)

Part 2 – Computing your resident credit for taxes paid to another state, local government, or the District of Columbia
	23	 Enter the two-letter abbreviation of the other state, including the District of Columbia,
		  where tax was paid (see instructions)........................................................................................... 	 23
		  Also enter the locality name, if applicable	 Locality name:
	24	 Enter the amount of income tax imposed on this year’s return for the other state or
		  local government that was paid by the:		
	24a	Taxpayer.............................................................................. 	 24a	
.00	
	24b	Entity on behalf of the taxpayer........................................... 	 24b	
.00	
	24	 Total income tax imposed (add lines 24a and 24b)........................................................................... 	 24	

.00

		
If the taxes were paid on a group (composite) return, then mark an X in the box............................................................................
		  Enter the group’s EIN
	25	 New York State tax payable (see instructions).................................................................................	 25	

.00

	26	 Divide line 22, column B, by line 22, column A (round to the fourth decimal place; see instructions).....	 26	
	27	 Multiply line 25 by line 26..............................................................................................................	
	28	 Enter amount from line 24 or line 27, whichever is less (see instructions).........................................	
	29	 Total line 28 amounts from additional Form(s) IT-112-R and line 44 amounts from
		  Form(s) IT-112-C, if any (see instructions) ..................................................................................	
	30	 Add lines 28 and 29 .....................................................................................................................	

27	
28	

.00
.00

29	
30	

.00
.00

31	
32	
33	
34	

.00
.00
.00
.00

Part 3 – Application of Credit
	31	
	32	
	33	
	34	

Tax due before credits (see instructions) .........................................................................................	
Other credits that you applied before this credit (see instructions) .................................................	
Subtract line 32 from line 31 ........................................................................................................	
Enter the amount from line 30 or line 33, whichever is less (see instructions) ................................	

Part 4 – Information from your return filed with the other state, local government, or the District of Columbia
You are not required to submit a copy of the return you filed with the other state or local government with Form IT-201, IT-203,
or IT-205. Submitting a copy of the other return is optional. However, you may be required to furnish a copy of the other return at a
later date. Whether or not you submit a copy of the other return, you must complete this section.
	35	 Enter the total amount of tax withheld for and/or amount of estimated tax payments made
		  to the other state, local government, or the District of Columbia (see instructions)......................	 35		
	36	 Enter the amount of overpayment, if any, shown on the return you filed with the other
		  state, local government, or the District of Columbia (see instructions).........................................	 36		
	37	 Enter the balance due, if any, shown on the return you filed with the other state,
		  local government, or the District of Columbia (see instructions)...................................................	 37		

112002230094

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