New York Nonresident Income Tax Return

Nonresident Income Tax Return
Form IT-203 Nonresident and Part-Year Resident Income Tax Return Tax Year 2023
Department of Taxation and Finance

Nonresident and Part-Year Resident
Income Tax Return 
	

	

New York State • New York City • Yonkers • MCTMT

and ending ............

Your last name (for a joint return, enter spouse’s name on line below)	 Your date of birth (mmddyyyy)

Spouse’s first name and middle initial	 Spouse’s last name	

Spouse’s date of birth (mmddyyyy)

Mailing address (see instructions) (number and street or PO Box)	
City, village, or post office	

Apartment number

State	 ZIP code	

ZIP code	

Apartment no.	

Country

A	Filing
	status

	 (mark an
	 X in one
	box):

	
	

	

	

New York State county of residence

School district
  code number
Taxpayer’s date of death 	 Spouse’s date of death

D2	(1)	Did you or your spouse maintain living quarters

Single

		
in Yonkers for any part of 2023?................ Yes	
		If Yes:

Married filing joint return

	

(enter both spouses’ Social Security numbers above)

Married filing separate return

	

(enter both spouses’ Social Security numbers above)

	

Head of household (with qualifying person)

	

Qualifying surviving spouse

	B	

Did you itemize your deductions on your 2023
		 federal income tax return? ........................................ 	Yes	

	C	

Can you be claimed as a dependent on another
		 taxpayer’s federal return? ......................................... 	Yes	

D1	 Did you have a financial account located in a

	

Spouse’s Social Security number

City, village, or post office
			
Decedent
information

	

Your Social Security number

School district name

Country

Taxpayer’s permanent home address (see instructions) (no. and street or rural route)	
State	

23

For the year January 1, 2023, through December 31, 2023, or fiscal year beginning ............ 	

For help completing your return, see the instructions, Form IT-203-I.
Your first name and middle initial	

IT-203

foreign country? ........................................................ 	Yes	

No

(2)	Number of months you lived in Yonkers in 2023 ....

	(3)	
Number of months your spouse lived in Yonkers in 2023 	
		If No:
	(4)	
Did you or your spouse work in Yonkers while
		 not living in Yonkers for any part of 2023 ....Yes	No

	E	 New York City part-year residents only (This includes the
		 Bronx, Brooklyn, Manhattan, Queens, and Staten Island)
No

	

No

	
(2)	Number of months your spouse lived
		 in NY City in 2023 ...................................................	

No

(1)	Number of months you lived in NY City in 2023 .....

	F	 Enter your 2‑character special condition

		 code(s) if applicable ...................................

	G	
	
	

New York State part-year residents
Enter the date you moved into
or out of NYS (mmddyyyy) .........................

	
	

On the last day of the tax year (mark an X in one box):
1)	 Lived in NYS ..................................................................

	
2)	 Lived outside NYS; received income from
		 NYS sources during nonresident period ........................
	
3)	 Lived outside NYS; received no income from
		 NYS sources during nonresident period ........................

	H	

Did you or your spouse maintain
		 living quarters in NYS in 2023?...................Yes	No
		
(if Yes, complete Form IT-203-B)

I	 Dependent information
First name and middle initial

Last name

Relationship

If more than 6 dependents, mark an X in the box.
203001230094

For office use only

Social Security number

Date of birth (mmddyyyy)

Page 2 of 4 IT-203 (2023)

Enter your Social Security number

Federal income and adjustments

Federal amount
	

	

Whole dollars only

.00	1	
.00	2	
.00	3	

.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

13	
14	
15	
16	
17	

.00	13	
.00	14	
.00	15	
.00	16	
.00	17	

.00
.00
.00
.00
.00

18	
19	

.00	18	
.00	19	

.00
.00

20	
21	
22	
23	

.00		
.00		
.00		
.00		

20		
21		
22		
23		

.00
.00
.00
.00

.00		

24	

.00

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

25	
26	
27	
28	
29	
30	
31	

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

	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 (also enter on line 24) ..............................	4	
	5	Alimony received .............................................................	 5	
	6	 Business income or loss (submit a copy of federal Sch. C, Form 1040)	 6	
	7	 Capital gain or loss (if required, submit a copy of federal Sch. D, Form 1040)	 7	
	8	Other gains or losses (submit a copy of federal Form 4797) .	 8	
	9	Taxable amount of IRA distributions. Beneficiaries: mark X in box 		 9 	
	10	 Taxable amount of pensions/annuities. Beneficiaries: mark X in box 		 10	
	11	 Rental real estate, royalties, partnerships, S corporations,
		  trusts, etc. (submit a copy of federal Schedule E, Form 1040)	 11	
	 12	 Rental real estate included
12.	.00	
		  in line 11 (federal amount)		
	13	 Farm income or loss (submit a copy of federal Sch. F, Form 1040).	
	14	 Unemployment compensation.........................................	
	15	 Taxable amount of Social Security benefits (also enter on line 26).	
	16	 Other income	 Identify: 	
	17	 Add lines 1 through 11 and 13 through 16 ...................	
	18	 Total federal adjustments to income
		Identify:	
	19	 Federal adjusted gross income (subtract line 18 from line 17)...	

New York State amount

Whole dollars only	

New York additions
	20	 Interest income on state and local bonds and obligations
		  (but not those of New York State or its localities) .................	
	21	 Public employee 414(h) retirement contributions ............	
	22	 Other (Form IT-225, line 9) ...................................................	
	23	 Add lines 19 through 22 ..................................................	
New York subtractions
	24	 Taxable refunds, credits, or offsets of state and
		  local income taxes (from line 4) .....................................	24	
	25	 Pensions of NYS and local governments and the
		  federal government .....................................................	 25	
	26	 Taxable amount of Social Security benefits (from line 15) .	 26	
	27	 Interest income on U.S. government bonds ....................	 27	
	28	 Pension and annuity income exclusion ........................... 	 28	
	29	Other (Form IT-225, line 18) .................................................	29	
	30	 Add lines 24 through 29 ..................................................	 30	
	31	 New York adjusted gross income (subtract line 30 from line 23)	 31	

	32	 Enter the amount from line 31, Federal amount column ...........................................................	32	

203002230094

.00

Name(s) as shown on page 1	

IT-203 (2023)  Page 3 of 4

Enter your Social Security number

Standard deduction or itemized deduction
	33	 Enter your standard deduction or your itemized deduction (from Form IT-196).
		 	
Mark an X in the appropriate box:.... 	
Standard 	 – or –	 	Itemized	33	
	34	 Subtract line 33 from line 32 (if line 33 is more than line 32, leave blank) .........................................	 34	
	35	 Dependent exemptions (enter the number of dependents listed in Item I; see instructions)...................	35	
	 36	 New York taxable income (subtract line 35 from line 34) ...............................................................	 36	
	 Tax computation, credits, and other taxes
37	 New York taxable income (from line 36).........................................................................................	
38	 New York State tax on line 37 amount ...........................................................................................	
	39	 New York State household credit ..................................................................................................	
40	 Subtract line 39 from line 38 (if line 39 is more than line 38, leave blank).............................................	
	41	 New York State child and dependent care credit ...........................................................................	
42	 Subtract line 41 from line 40 (if line 41 is more than line 40, leave blank).............................................	
	43	 New York State earned income credit ..........................................................................	

.00
.00
000.00
.00

37	
38	
39	
40	
41	
42	
43	

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

	44	 Base tax (subtract line 43 from line 42; if line 43 is more than line 42, leave blank) ..................................	 44	

.00

	45	 Income 	
		percentage	

New York State amount from line 31	
.00

	÷	

Federal amount from line 31			 Round result to 4 decimal places
.00 	 45

	=

	46	 Allocated New York State tax (multiply line 44 by the decimal on line 45) ............................................	
	 7	 New York State nonrefundable credits (Form IT-203-ATT, line 8) ......................................................	
4
	48	 Subtract line 47 from line 46 (if line 47 is more than line 46, leave blank) ............................................	
	49	 Net other New York State taxes (Form IT-203-ATT, line 33) ..............................................................	
	50	 Total New York State taxes (add lines 48 and 49) ..........................................................................	

46	
47	
48	
49	
50	

.00
.00
.00
.00
.00

New York City and Yonkers taxes, credits, and surcharges, and MCTMT
	51	 Part-year New York City resident tax (Form IT-360.1) ........ 	 51	
.00
See instructions to compute
	52	 Part-year resident nonrefundable New York City
New York City and Yonkers
taxes, credits, and
		  child and dependent care credit ...................................	 52	
.00
surcharges.
52a	 Subtract line 52 from 51 ...................................................	 52a	
.00
	52b	 MCTMT net earnings
		  base for Zone 1... 	 52b	
.00
	52c	 MCTMT net earnings
		  base for Zone 2...	 52c	
.00
	52d	 MCTMT for Zone 1 ...........................................................	 52d	
.00
See instructions to compute
	52e	 MCTMT for Zone 2 ...........................................................	 52e	
.00
the MCTMT for each zone.
	52f	 Total MCTMT (add lines 52d and 52e) .................................	 52f	
.00
	53	 Yonkers nonresident earnings tax (Form Y-203) ................ 	 53	
.00
	54	 Part-year Yonkers resident income tax surcharge
		  (Form IT-360.1) ...............................................................	 54	
.00
	55	 Total New York City and Yonkers taxes / surcharges and MCTMT (add lines 52a, and 52f through 54) .	 55	
.00
	56	 Sales or use tax (Do not leave blank.) ........................................................................................	 56	

.00

	 57	 Voluntary contributions (Form IT-227, Part 2, line 1) ....................................................................	 57	
	 58	 Total New York State, New York City, Yonkers, and sales or use taxes, MCTMT,
		  and voluntary contributions (add lines 50, 55, 56, and 57) ......................................................	 58	

.00

203003230094

.00

Page 4 of 4 IT-203 (2023)

Enter your Social Security number

.00

	59	 Enter amount from line 58 .............................................................................................................	 59	
Payments and refundable credits

If applicable, complete
	60	 Part-year NYC school tax credit (fixed amount) (also complete E on front).	 60	
.00
Form(s) IT-2 and/or IT-1099-R
	60a	 NYC school tax credit (rate reduction amount)...................... 	 60a	
.00
and submit them with your
	61	 Other refundable credits (Form IT-203-ATT, line 17) ............. 	 61	
.00
return.
	62	Total New York State tax withheld .................................... 	 62	
.00
Do not send federal
	63	Total New York City tax withheld ...................................... 	 63	
.00
Form W-2 with your return.
	64	Total Yonkers tax withheld ................................................ 	 64	
.00
	65	 Total estimated tax payments/amount paid with Form IT-370.	 65	
.00
	 66	 Total payments and refundable credits (add lines 60 through 65) ..............................................	 66	
.00
Your refund, amount you owe, and account information

.00	
	67	 Amount overpaid (if line 66 is more than line 59, subtract line 59 from line 66) ................................. 	 67	
	68	 Amount of line 67 available for refund (subtract line 69 from line 67) ........................................... 	 68	
.00
		
TIP: Use this amount to check your refund status online.
	68a	 Amount of line 68 that you want to deposit into a NYS 529 account (Form IT-195, line 4) (also submit Form IT-195) 	68a	
.00	
	68b	 Total refund after NYS 529 account deposit (subtract line 68a from line 68) ...................................	 68b	
.00	
						
direct deposit to checking or	
	
paper
Refund? Direct deposit is the
- or 			
Mark one refund choice:	
savings account (fill in line 73)		
check
easiest, fastest way to get your
	69	 Amount of line 67 that you want applied to your 2024
refund.
		  estimated tax (see instructions) ....................................... 	 69	
.00	
See instructions for payment
	70	 Amount you owe (if line 66 is less than line 59, subtract line 66 from line 59). To pay by electronic
options.
		  funds withdrawal, mark an X in the box	
and fill in lines 73 and 74. If you pay by check
		  or money order you must complete Form IT-201-V and mail it with your return......................	 70	
.00
	71	 Estimated tax penalty (include this amount on line 70,
See instructions for the
		  or reduce the overpayment on line 67) ................................. 	 71	
.00
proper assembly of your
	72	 Other penalties and interest.....................................................	 72	
.00
return.
	73	 Account information for direct deposit or electronic funds withdrawal.
		 If the funds for your payment (or refund) would come from (or go to) an account outside the U.S., mark an X in this box...................
	73a	 Account type:	

Personal checking	 - or -	

73b	 Routing number	

	

Personal savings	 - or -	

Business checking	 - or -	

73c	 Account number

	74	 Electronic funds withdrawal ........................................................ 	Date	
	 Print designee’s name	
Third-party
designee? (see instr.) 			

	 Yes	

No

▼  Paid

	

Business savings

.00

Amount	
Designee’s phone number	

Personal identification
number (PIN)

(   )	

	Email:

preparer must complete  ▼ Preparer’s NYTPRIN	

(see instructions)

Preparer’s signature	

	

NYTPRIN
excl. code

Preparer’s printed name

▼ 

Taxpayer(s) must sign here 

▼

Your signature

Firm’s name (or yours, if self-employed)			

Preparer’s PTIN or SSN

Your occupation

Address			

Employer identification number

Spouse’s signature and occupation (if joint return)

				Date

Date	

Email:

Email:

Daytime phone number

(   )

See instructions for where to mail your return.

203004230094