New York Claim of Right Credit

Claim of Right Credit
Form IT-257 Claim of Right Credit Tax Year 2023
IT-257

Department of Taxation and Finance

Claim of Right Credit

New York State • New York City • Yonkers • MCTMT

Submit this claim form with Form IT-201, IT-203, or IT-205.
Name(s) as shown on return	

Identifying number as shown on return

Complete lines 1, 2, and 3, and all sections that apply (see instructions).
	 1	 Enter the tax year for which you originally reported the income under a claim of right......	

1

	2	Enter the amount of income repaid...............................................................................................	

2	

.00	

	3	Identify the type of income involved and the reason for the repayment:

Section 1 – New York State tax

	4	Previously computed New York State tax.....................................................................................	 4	
	5	Recomputed New York State tax..................................................................................................	 5	
	 6	 New York State claim of right credit (subtract line 5 from line 4) ..................................................	6	
		  Individuals – Enter the line 6 amount on Form IT-201-ATT, line 15, or Form IT-203-ATT, line 14.
		  Fiduciaries – Include the line 6 amount on Form IT-205, line 33.

Section 2 – New York City resident tax

	7	Previously computed New York City resident tax .........................................................................	 7	
	8	Recomputed New York City resident tax.......................................................................................	 8	
	 9	 New York City resident claim of right credit (subtract line 8 from line 7) .....................................	9	
		  Individuals – Enter the line 9 amount on Form IT-201-ATT, line 16, or Form IT-203-ATT, line 15.
		  Fiduciaries – Include the line 9 amount on Form IT-205, line 33.

Section 3 – New York City nonresident earnings tax

	10	 Previously computed New York City nonresident earnings tax ....................................................	 10	
	11	 Recomputed New York City nonresident earnings tax .................................................................	 11	
	12	 New York City nonresident earnings tax claim of right credit (subtract line 11 from line 10)...... 	 12	
		  Individuals – Enter the line 12 amount on Form IT-201-ATT, line 16, or Form IT-203-ATT, line 15.
		  Fiduciaries – Include the line 12 amount on Form IT-205, line 33.

Section 4 – Yonkers resident income tax surcharge 

	13	 Previously computed Yonkers resident income tax surcharge .....................................................	 13	
	14	 Recomputed Yonkers resident income tax surcharge...................................................................	 14	
	15	 Yonkers resident claim of right credit (subtract line 14 from line 13) ...........................................	 15	
		  Individuals – Enter the line 15 amount on Form IT-201-ATT, line 17, or Form IT-203-ATT, line 16.
		  Fiduciaries – Include the line 15 amount on Form IT-205, line 33.

Section 5 – Yonkers nonresident earnings tax

	16	 Previously computed Yonkers nonresident earnings tax...............................................................	 16	
	17	 Recomputed Yonkers nonresident earnings tax............................................................................	 17	
	18	 Yonkers nonresident earnings tax claim of right credit (subtract line 17 from line 16) ..............	 18	
		  Individuals – Enter the line 18 amount on Form IT-201-ATT, line 17, or Form IT-203-ATT, line 16.
		  Fiduciaries – Include the line 18 amount on Form IT-205, line 33.

Section 6 – Metropolitan commuter transportation mobility tax (MCTMT)

	19	 Previously computed MCTMT.......................................................................................................	 19	
	20	 Recomputed MCTMT....................................................................................................................	 20	
	21	 MCTMT claim of right credit (subtract line 20 from line 19) ...........................................................	 21	
		  Individuals – Enter the line 21 amount on Form IT-201-ATT, line 17a, or Form IT-203-ATT, line 16a.

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