Source: http://www.esmarttax.com/2009-new-york-form-it-201-instructions.asp
Timestamp: 2014-03-09 13:20:33
Document Index: 309185116

Matched Legal Cases: ['art 2', 'art 1', 'art 2', 'art 1', 'art 2', 'art 2', 'arts 1']

2009 New York Form IT-201 Instructions | eSmart Tax
New York Tax Form IT-201 - Resident Income Tax Return Instructions
General changes for 2009
Paid preparers. Recent Tax Law changes require certain paid tax return preparers and facilitators of refund anticipation loans (RALs) and refund anticipation checks (RACs) to register electronically with the Tax Department. Unless they are facilitators of RALs or RACs, this new registration requirement does not apply to attorneys, public accountants, and certified public accountants registered with or licensed by New York State, or to their employees who prepare returns under their direct supervision. Access our Web site at www.nystax.gov for additional information regarding the Tax Preparer Registration Program.
Personal income tax rate increase. For tax years beginning in 2009, 2010, and 2011, the New York State personal income tax rates have been increased on certain taxable incomes. The increases were put into effect by establishing two new tax brackets. The highest tax rate and bracket is now 8.97% for all taxpayers who have incomes in excess of $500,000. The second highest tax rate is 7.85% and its taxable income bracket varies by filing status. New tax computation worksheets reflect these changes. For additional information, see pages 50 and 51.
New York itemized deduction. The New York itemized deduction limitation has been revised to further limit a taxpayer’s New York itemized deduction. If a taxpayer’s New York adjusted gross income is more than $1,000,000, the New York itemized deduction is now limited to 50% of the federal itemized deduction for charitable contributions (based on the new limitation, all other federal itemized deductions will be reduced to zero).
Fee for payments returned by banks. A new law allows the Tax Department to charge a $50 fee when a check, money order, or electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the department, the department won’t charge the fee. If your payment is returned, we will send a separate bill for $50 for each return or other tax document associated with the returned payment.
New mailing address for returns with payments enclosed. There is a new mailing address for income tax returns that have payments enclosed. See the back cover of these instructions for the mailing addresses.
New tax for self-employed individuals engaging in business within the MCTD. A new Metropolitan Commuter Transportation Mobility Tax (MCTMT) applies to certain employers and self‑employed individuals engaging in business within the Metropolitan Commuter Transportation District (MCTD). The tax applies to employers that are required to withhold New York State income tax from wages and that have a payroll expense exceeding $2,500 in any calendar quarter. It also applies to individuals with net earnings from self-employment allocated to the MCTD that exceed $10,000 for the tax year. For more information about this new tax, visit our Web site at www.nystax.gov .
When computing New York adjusted gross income, the amount of any federal deduction claimed for MCTMT paid must be added back to federal adjusted gross income. For additional information, see page 67.
New York City school tax credit. The New York City school tax credit has been reduced for tax years 2009 and after. For taxpayers with incomes of $250,000 or less whose filing status is married filing jointly or qualifying widow(er) with dependent child, the credit is $125. For all others with incomes of $250,000 or less, the credit is $62.50.
Fuel cell electric generating equipment credit. The fuel cell electric generating equipment credit has been repealed for tax years beginning on or after January 1, 2009. However, any unused credit from a prior year for which the credit was allowed can be carried over for up to the following five years.
Empire State film production credit. The Empire State film production credit has been revised. If the amount of the credit is at least $1,000,000 but less than $5,000,000, the credit must be claimed over a two-year period. If the amount of the credit is $5,000,000 or more, the credit must be claimed over a three-year period.
Empire Zones. There have been various amendments made to the Empire Zones Program. For additional information, see TSB-M-09-(4)I, Legislative Changes to the Empire Zones Program.
Write your numbers and X marks like this:
Carefully enter your money amounts so that the dollar amount ends in the box immediately to the left of the decimal point and the cents amount starts in the box immediately to the right of the decimal point.
Do not write in dollar signs, commas, or decimal points when making entries.
You can round money entries to the nearest dollar (fifty cents or more is rounded up). If you do round numbers, you must be consistent and round all numbers.
If you make an entry on a line, always fill in the cents area. If rounding or using a whole dollar amount, enter 00 in the cents boxes. Do not make any entry in areas that do not apply to you unless these instructions specifically direct you to do so; treat blank lines as zeros.
To save space and enhance clarity, these instructions may use common abbreviations, including:
federal AGI = federal adjusted gross income
New York AGI = New York State adjusted gross income
Definitions used to determine resident, nonresident, or part-year resident
You may have to pay income tax as a New York State resident even if you are not considered a resident for other purposes. For income tax purposes, your resident status depends on where you were domiciled and where you maintained a permanent place of abode during the taxable year.
In general, your domicile is the place you intend to have as your permanent home. Your domicile is, in effect, where your permanent home is located. It is the place you intend to return to after being away (as on vacation abroad, business assignment, educational leave, or military assignment).
You can have only one domicile. Your New York domicile does not change until you can demonstrate that you have abandoned your New York domicile and established a new permanent domicile outside New York State.
A change of domicile must be clear and convincing. Easily controlled factors such as where you vote, where your driver’s license and registration are issued, or where your will is located are not primary factors in establishing domicile. To determine whether you have, in fact, changed your domicile, you should compare (1) the size, value, and nature of use of your first residence to the size, value, and nature of use of your newly acquired residence; (2) your employment and/or business connections in both locations; (3) the amount of time spent in both locations; (4) the physical location of items that have significant sentimental value to you in both locations; and (5) your close family ties in both locations. A change of domicile is clear and convincing only when your primary ties are clearly greater in the new location. When weighing your primary ties, keep in mind that some may weigh more heavily than others, depending upon your overall lifestyle. If required by the Tax Department, it is the taxpayer’s responsibility to produce documentation showing the necessary intention to effect a change of domicile.
If you move to a new location but intend to stay there only for a limited amount of time (no matter how long), your domicile does not change. For example, Mr. Green of ABC Electronics in Newburgh, New York, was temporarily assigned to the Atlanta, Georgia branch office for two years. After his stay in Atlanta, he returned to his job in New York. His domicile did not change during his stay in Georgia; it remained New York State. If your domicile is in New York State and you go to a foreign country because of a business assignment by your employer, or for study, research or any other purpose, your domicile does not change unless you show that you definitely do not intend to return to New York.
In general, a permanent place of abode is a residence (a building or structure where a person can live) that you permanently maintain, whether you own it or not, and usually includes a residence your husband or wife owns or leases. For additional information, see Publication 80, General Income Tax Information for New York State Residents.
Your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more (a part of a day is a day for this purpose) in New York State during the taxable year.
However, if you are a member of the armed forces, and your domicile is not New York State, you are not a resident under this definition; or
Your domicile is New York State. However, even if your domicile is New York, you are not a resident if you meet all three of the conditions in either Group A or Group B as follows:
You did not maintain any permanent place of abode in New York State during the taxable year; and
You maintained a permanent place of abode outside New York State during the entire taxable year; and
You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the taxable year.
You were in a foreign country for at least 450 days during any period of 548 consecutive days; and
You, your spouse (unless legally separated) or minor children spent 90 days or less (a part of a day is a day for this purpose) in New York State during this 548-day period; and
During the nonresident portion of the taxable year in which the 548‑day period begins, and during the nonresident portion of the taxable year in which the 548-day period ends, you were present in New York State for no more than the number of days which bears the same ratio to 90 as the number of days in such portion of the taxable year bears to 548. The following formula illustrates this condition:
Number of days in the nonresident portion / 548 x 90 = Maximum number of days allowed in New York State
You are a New York State nonresident if you were not a resident of New York State for any part of the year.
You are a New York State part-year resident if you meet the definition of resident or nonresident for only part of the year.
For the definition of a New York City or Yonkers resident, nonresident, and part-year resident, see the definitions of a New York State resident, nonresident, and part-year resident above, and substitute New York City or Yonkers in place of New York State.
For more information on nonresidents and part-year residents, see the instructions for Form IT-203.
Special accruals
As a full-year New York State resident for 2009, or if you are a full-year New York City resident or New York City part-year resident for 2009, you may have to use special accrual rules (see below) to compute your New York State and New York City personal income tax for 2009.
If you are subject to the special accrual rules, you must file Form IT-201. You cannot file Form IT-150.
Full-year New York State residents
You are subject to the special accrual rules only if you have accrued income for 2009 (see below), and
you were a nonresident of New York State on December 31, 2008; or
you will be a New York State nonresident on January 1, 2010. You have accrued income for 2009 if:
you have an item of non-New York source income* that was fixed and determinable in a tax year prior to 2009, but you are reporting that income for federal income tax purposes in tax year 2009; or
you have an item of income that was fixed and determinable in tax year 2009, but you will be reporting that income for federal income tax purposes in a tax year after 2009.
Full-year and part-year New York City residents
you were a nonresident of New York City on December 31, 2008, but you were a full-year New York City resident for tax year 2009; or
you were a full-year New York City resident for 2009 but you will be a New York City nonresident on January 1, 2010; or
you were a New York City part-year resident for tax year 2009. You have accrued income for 2009 if:
you have an item of income that was fixed and determinable in tax year 2009, but you will be reporting that income for federal income tax purposes in a tax year after 2009; or
you have an item of income that was fixed and determinable in your 2009 New York City resident period, but that income is not reportable for federal income tax purposes in your 2009 New York City resident period; or
you have an item of non-New York source income* that was fixed and determinable in your 2009 New York City nonresident period, but that income is not reportable for federal income tax purposes in your 2009 New York City nonresident period.
Foreign addresses. Enter the information in the following order: city, province or state, and then country (all in the City, village, or post office box). Follow the country’s practice for entering the postal code. Do not abbreviate the country name.
If you use a paid preparer and you use the preparer’s address as your mailing address, enter the address of your permanent home in the space provided.
If you moved after December 31, 2009, enter your permanent home address as of December 31, 2009, not your current home address. Enter your new home address in the mailing address area if you want your refund and other correspondence sent there.
Enter your social security number(s) in the same order as your names.
Enter the county in New York State where you lived on December 31, 2009. If you live in New York City, use one of the following county names:
Enter the correct code number and the name of your school district. This is the district where you were a resident on December 31, 2009. School districts and code numbers are on pages 37 through 40. If you do not know the name of your school district, contact your nearest public school.
If the taxpayer whose name is listed first on the return died after December 31, 2008, enter the date of death in the boxes labeled Taxpayer’s date of death, in month, day, and last two digits of year order. If the taxpayer whose name is listed second died after December 31, 2008, enter the date of death in the boxes labeled Spouse’s date of death. See Deceased taxpayers on page 33.
Step 2 - Select your filing status and complete items B through G
your spouse refuses to sign a joint New York return, reasonable efforts have been made to have your spouse sign a joint return, there exists objective evidence of alienation from your spouse such as judicial order of protection, legal separation under a decree of divorce or separate maintenance, or living apart for the twelve months immediately preceding application to file a separate return or commencement of an action for divorce or commencement of certain family court proceedings, and good cause exists for the failure to file a joint New York return. In this case, you may file a separate New York return using filing status 3
If you itemized your deductions on your 2009 federal income tax return, mark an X in the Yes box. If you claimed the standard deduction on your federal return, mark an X in the No box.
If you can be claimed as a dependent on another taxpayer’s federal return, you must mark an X in the Yes box. You must mark the Yes box even if the other taxpayer did not claim you as a dependent. For example, if another taxpayer was entitled to claim you as a dependent on his or her federal return, but chose not to so that you can claim the federal education credit, you must mark the Yes box.
If you, or your spouse if married filing jointly, maintained or had use of an apartment or living quarters in New York City during any part of 2009, you must mark an X in the Yes box.
Living quarters include a house, apartment, co-op, or any other dwelling that you or your spouse maintain or pay for, or that is maintained for your primary use by another person, family member, or employer. For example, if a company were to lease an apartment for the use of the company’s president or chief executive officer, and the dwelling was principally available to that individual, the individual would be considered as maintaining living quarters in New York even though others might use the apartment on an occasional basis.
Note: You may be considered a New York City resident if you spend 184 days or more (a part of a day is a day for this purpose) in New York City. See the definitions of Resident, Nonresident, and Part-year resident on page 32. If you meet the definition, complete the New York City resident taxes and credits lines (47 through 53, and 64, 69, and 70) on Form IT-201. See the instructions on pages 79, 80, and 82 through 84.
NYC residents and NYC part-year residents only: Enter in the applicable box the number of months you and your spouse (if filing a joint return) lived in New York City during 2009. We need this information to verify your New York City school tax credit.
All other taxpayers should leave the boxes at Item (F) blank.
If you qualify for one or more of the five special conditions below, enter the specified 2-digit code(s).
Code C7 Combat zone- Enter this code if you qualify for an extension of time to file and pay your tax due under the combat zone or contingency operation relief provisions. See Publication 361, New York State Income Tax Information for Military Personnel and Veterans.
Code K2 Killed in action (KIA)- Enter this code if you are filing a return on behalf of a member of the armed forces who died while serving in a combat zone. See Publication 361 for information on filing a claim for tax forgiveness.
Code E3 Out of the country- Enter this code if you qualify for an automatic two-month extension of time to file your federal return because you are out of the country. For additional information, see When to file/Important dates on the back cover.
Code E4 Nonresident aliens- Enter this code if you are a U.S. nonresident alien for federal income tax purposes and you qualify to file your federal income tax return on or before June 15, 2010. The filing deadline for your New York return is also June 15, 2010.
Code E5 Extension of time to file beyond six months- Enter this code if you qualify for an extension of time to file beyond six months under section 157.3(b)(1)(i) of the personal income tax regulations because you are outside the United States and Puerto Rico. Also attach a copy of the the letter you sent the IRS to request the additional time to file.
Step 3 - Enter your federal income and adjustments
Lines 1 through 18 - Federal income tax return information
Use the chart below to complete lines 1 through 18.
Be sure to enter your total other income on line 15 and your total federal adjustments to income on line 17. Write each type of income and each adjustment and its amount in the Identify areas on lines 15 and 17. If you need more room, attach a list showing each type of income and each adjustment and its amount.
Do not leave line 18 blank.
The New York additions relating to your partnership income will be shown on your Form IT-204-IP, New York Partner’s Schedule K-1, lines 20a through 20f. If you have an addition to your partnership income relating to interest income on state and local bond obligations (EA-3), include that amount on your Form IT-201, line 20. If you have an addition to your partnership income relating to New York’s 529 college saving program distributions (EA-18), include that amount on your Form IT-201, line 22 (see the instructions for line 22). For all other additions relating to your partnership income, write in the applicable item number(s) (EA-1 through EA-20) and the amount of each addition in the Identify area of line 23. Enter the total amount of these additions, and any other additions reported on line 23, in the money column.
The New York subtractions relating to your partnership income will be shown on your Form IT-204-IP, lines 22a through 22f. If you have a subtraction from your partnership income relating to interest income on U.S. government bonds (ES-3), include that amount on your Form IT-201, line 28. If you have a subtraction from your partnership income relating to New York’s 529 college saving program deduction/earnings (ES-24 and ES-25), include that amount on your Form IT-201, line 30 (see the instructions for line 30). For all other subtractions relating to your partnership income, write in the applicable item number(s) (ES-1 through ES-25) and the amount of each subtraction in the Identify area of line 31. Enter the total amount of these subtractions, and any other subtractions reported on line 31, in the money column.
If you are a shareholder of a federal S corporation for which the election to be a New York S corporation was in effect for the tax year, include any of the following additions and subtractions that apply to your pro rata share of S corporation items of income, gain, loss, or deduction. Additions A-26, A-27, and A-28, and subtraction S-35 do not apply to you since they apply only to nonelecting S corporations. If the election to treat the corporation as a New York S corporation terminated during the tax year, you must make the additions and subtractions only to the extent they are attributable to the period for which the election to be a New York S corporation was in effect. Obtain your share of S corporation items of income, gain, loss, and deduction from the S corporation.
If you are a shareholder of an S corporation that was eligible to make the election to be a New York S corporation for the tax year but did not make the election, include additions A-26, A-27, A-28, and subtraction S-35.
If you were not eligible to make the election to treat your corporation as a New York S corporation because the corporation was not subject to Article 9-A, general business corporation franchise tax, or Article 32, banking corporation franchise tax, include any of the following additions and subtractions that apply to your pro rata share of S corporation items of income, gain, loss, or deduction. Additions A-25 through A-28, and subtractions S-34 and S-35 do not apply to you since they apply only to electing and nonelecting New York S corporations.
If a gain or loss is recognized on your federal income tax return due to the disposition of stock or indebtedness of an S corporation that did not elect to be a New York S corporation for any tax year after December 31, 1980, make addition A-28 or subtraction S-34, whichever applies to you.
If Yes, enter any such interest income that you received or that was credited to you during 2009 that was not included in your federal AGI. This includes interest income on state and local bonds, interest and dividend income from tax-exempt bond mutual funds, and tax-exempt money market funds that invest in obligations of states other than New York.
If you purchased a bond between interest dates, include the amount of interest you received during the year, less the seller’s accrued interest (the amount accrued from the interest date preceding your purchase to the date you purchased the bond). If you sold a bond between interest dates, include the amount of interest you received during the year plus the accrued interest amount (the amount accrued from the interest date preceding the date you sold the bond to the date you sold the bond). You should have received this information when you purchased or sold the bond.
a Tier 3 or Tier 4 member of the NYS and Local Retirement Systems, which include the NYS Employees’ Retirement System and the NYS Police and Fire Retirement System; or
a Tier 3 or Tier 4 member of the NYS Teachers’ Retirement System; or
a member of any tier of the NYC Employees’ Retirement System, the NYC Teachers’ Retirement System, the NYC Board of Education Retirement System, the NYC Police Pension Fund or the NYC Fire Department Pension Fund; or
Line 22 - New York’s 529 college savings program distributions
Did you make a withdrawal during 2009 from an account established under New York’s 529 college savings program? If No, go to line 23.
If Yes, and the withdrawal was a nonqualified withdrawal, you must complete the worksheet on page 65.
A withdrawal is nonqualified if: 1) the withdrawal is actually disbursed in cash or in-kind from the college savings program and the funds are not used for the higher education of the designated beneficiary (even if the amount withdrawn is reinvested in New York’s 529 college savings program within the Internal Revenue Code 60-day rollover period); or 2) on or after January 1, 2003, the funds are transferred from New York’s 529 college savings program to another state’s program (whether for the same beneficiary or for the benefit of another family member). However, nonqualified withdrawals do not include any withdrawals made in 2009 as a result of the death or disability of the designated beneficiary, regardless of how the funds are used.
Note: Transfers between accounts of family members not disbursed in cash or in-kind within New York’s program are not considered distributions and are therefore not required to be added back as nonqualified withdrawals.
Please note: Before completing the worksheet below, you must first compute your Form IT-201, line 30, subtraction for New York’s 529 college savings program for 2009. See page 69.
If, during 2009, you received or were credited with any interest or dividend income from any U.S. government authority, commission, or instrumentality that federal laws exempt from federal income tax but do not exempt from state income tax, then include that income. If you are uncertain whether a particular federal bond or obligation is subject to state income tax, contact the Tax Department (see Need help? on the back cover).
Remember to include this addition modification on line 23 if applicable.
If you were a career pension plan member of the NYC Employees’ Retirement System or the NYC Board of Education Retirement System, and if your wage and tax statement(s), federal Form W-2, show an amount that was deducted from your salary for health insurance and the welfare benefit fund surcharge, then include this amount.
If in any tax year beginning on or after January 1, 1981, and ending before December 31, 1986, you took a New York State solar and wind energy credit on property, and if that property was sold or otherwise disposed of in 2009, and if a reportable gain resulted for federal income tax purposes from that sale or disposition, and if you had included the cost of the energy system in the federal basis of the property but did not reduce the federal basis by the state credit, then include the amount of the credit you had previously claimed.
If, in any tax year beginning on or after January 1, 1982, and before 1988, you chose to subtract all or a portion of a long term capital gain from your federal AGI because you reinvested that amount in a new New York business, and you sold that reinvestment in 2009, then include the amount that you previously subtracted.
If you elected to defer the gain from the sale of QETI because you reinvested in a New York qualified emerging technology company, and if you sold that reinvestment in 2009, then you must include the amount previously deferred. See S-14 on page 70.
Include your distributive share of state, local, or foreign income taxes, including unincorporated business taxes, deducted in figuring net income.
If you are a shareholder of a federal S corporation for which a New York S election was in effect, and if that corporation deducted taxes imposed by Article 9-A (general business corporation franchise tax), or Article 32 (banking corporation franchise tax), of the New York State Tax Law, then include your pro rata share of those taxes. (However, you do not need to include state or local taxes of another state, political subdivision of another state, or the District of Columbia.)
If you claimed a deduction on your federal return for percentage depletion, then include the amount deducted in computing your federal AGI. Also see S-24 on page 72.
If, in computing your federal AGI, you took deductions attributable to a safe harbor lease (except for mass transit vehicles) made under an election provided for by IRC section 168(f)(8) as it was in effect for agreements entered into prior to January 1, 1984, then include those deductions. Also see A-14, S-26, and S-27.
If your financial matters in 2009 involved a safe harbor lease (except for mass transit vehicles) made under an election provided for by section 168(f)(8) of the IRC as it was in effect for agreements entered into prior to January 1, 1984, then you must include the income that you would have included in your federal AGI if such an election had not been made. Also see A-13, S-26, and S-27.
then include the amount that was deducted in computing your federal AGI. You must attach Form IT‑399, New York State Depreciation Schedule.
If you disposed of property that was depreciated for federal purposes using ACRS, and if ACRS depreciation was not allowed for state purposes (see A-15), then you must complete Part 2 of Form IT-399, New York State Depreciation Schedule, to determine the amount to include. Also see S-29 on page 72.
A-17 Farmers’ school tax credit
If you claimed the farmers’ school tax credit on your 2008 New York State tax return, and if you deducted your school taxes in computing your federal AGI on your 2008 federal return, then you must include the amount of the credit claimed for 2008 on this year’s return. However, do not make this modification if you were required to report the amount of the credit as income on your 2009 federal return.
If you claimed an IRC section 179 deduction on your federal return with respect to a sport utility vehicle that weighs more than 6,000 pounds, and you are not an eligible farmer as defined for purposes of the farmers’ school tax credit (see Form IT-217-I, Instructions for Form IT-217, Claim for Farmers’ School Tax Credit), then include the amount of that deduction.
With the exception of resurgence zone property and New York liberty zone property described in IRC section 1400L(b)(2), New York State does not follow the federal depreciation rules for IRC section 168(k) property placed in service inside or outside New York State on or after June 1, 2003. If you claimed a depreciation deduction for such property, and if no exception for resurgence zone or New York liberty zone property applies, then complete Part 1 of Form IT-398, New York State Depreciation Schedule for IRC Section 168(k) Property, to determine the amount to include. Attach Form IT-398 to your return.
then include the amount of depreciation or expenditures relating to these items that was deducted in computing your federal AGI. Also see S-25 on page 72.
If you claimed a federal deduction for the MCTMT imposed under Article 23 of the Tax Law, then include the amount deducted.
Additions A-25 through A-28 apply to S corporation shareholders only. For additional information, see New York State Publication 35, New York Tax Treatment of S Corporations and Their Shareholders, and page 64.
If you are a shareholder of an S corporation for which a New York S corporation election was in effect for the tax year, then include your pro rata share of the S corporation’s reductions for taxes imposed on built-in gains and reductions for taxes imposed on excess net passive income as described in IRC sections 1366(f)(2) and (3).
Line 28 - Interest income on U.S. government bonds
If Yes, enter the amount of interest income earned from bonds or other obligations of the U.S. government.
Dividends you received from a regulated investment company (mutual fund) that invests in obligations of the U.S. government and meet the 50% asset requirement each quarter qualify for this subtraction. The portion of such dividends that may be subtracted is based upon the portion of taxable income received by the mutual fund that is derived from federal obligations. Contact the mutual fund for further information on meeting the 50% asset requirement and computing your allowable subtraction (if any).
If you include an amount on line 28 from more than one line on Form IT-201, attach a schedule showing the breakdown from each line.
Do not list the same interest more than once on lines 28 and 31; see the instructions for line 31, S-1 and S-3 on page 69.
If Yes, and you were 59½ before January 1, 2009, enter the qualifying pension and annuity income included in your 2009 federal AGI, but not more than $20,000. If you became 59½ during 2009, enter only the amount received after you became 59½, but not more than $20,000. If you received pension and annuity income and are married, or received pension and annuity income as a beneficiary, see below.
Example: A husband and wife, both age 62, included total pension and annuity income of $45,000 in their federal AGI on their 2009 joint federal tax return. The husband received qualifying pension and annuity payments totaling $30,000 and the wife received qualifying payments totaling $15,000. They are filing a joint 2009 New York State resident personal income tax return. The husband may claim the maximum pension and annuity income exclusion of $20,000, and the wife may claim an exclusion of $15,000, for a total pension and annuity income exclusion of $35,000.
If you received a decedent’s pension and annuity income, you may make this subtraction if the decedent would have been entitled to it, had the decedent continued to live, regardless of your age. If the decedent would have become 59½ during 2009, enter only the amount received after the decedent would have become 59½, but not more than $20,000.
Example: A taxpayer received pension and annuity income totaling $6,000 as a beneficiary of a decedent who was 59½ before January 1, 2009. The decedent’s total pension and annuity income was $24,000, shared equally among four beneficiaries. Each beneficiary is entitled to one‑quarter of the decedent’s pension exclusion, or $5,000 ($20,000 divided by 4). The taxpayer also received a qualifying pension and annuity payment of $14,000 in 2009. The taxpayer is entitled to claim a pension and annuity income exclusion of $19,000 ($14,000 attributable to the taxpayer’s own pension and annuity payment, plus $5,000 received as a beneficiary*).
Line 30 - New York’s 529 college savings program deduction/earnings distributions
During 2009, did you, as an account owner, make contributions to or a withdrawal from one or more tuition savings accounts established under New York’s 529 college savings program? If No, go to line 31.
If you made a withdrawal and part of the withdrawal was included in your federal AGI on line 21 of federal Form 1040, then enter that amount on line 2 of the worksheet.
Write in the applicable item number(s) (S-1 through S-35) and the amount of each subtraction in the Identify area on line 31. Enter the total amount of these subtractions on line 31 in the money column.
If you were a resident in a continuing-care retirement community that was issued a certificate of authority by the NYS Department of Health, then include the portion of the fees you paid during the year that were attributable to the cost of providing long-term care benefits to you under a continuing care contract. However, do not enter more than the premium limitation shown for your age in the Limitation table below. If you and your spouse both qualify, you may each take the subtraction. However, you cannot claim any unused part of your spouse’s subtraction.
Note: This subtraction cannot be made for property acquired from decedents who died on or after February 1, 2000. If you acquired a decedent’s property and, as valued by the executor, the estate was insufficient to require a federal estate tax return, and if a loss on the sale would have been realized if a federal estate tax return had been required, then include the amount of the loss.
Include items of income you included in your federal AGI attributable to, derived from, or in any way related to assets stolen from, hidden from, or otherwise lost to a victim of Nazi persecution immediately prior to, during, and immediately after World War II, including but not limited to interest on the proceeds receivable as insurance under policies issued to a victim of Nazi persecution by European insurance companies immediately prior to and during World War II, or as a spouse or heir of such victim.
However, do not include income attributable to assets acquired with assets as described above or with the proceeds from the sale of any asset described above. Also, do not include any income if you were not the first recipient of the asset, or if you are not a victim of Nazi persecution, or a spouse or descendent of a victim.
If in a taxable year ending after 1969 and beginning before 1988, you were required to add to your federal AGI deductions made by a plan acquired through membership in a professional service corporation (PSC), then include the portion of those deductions that can be allocated to pension, annuity, or other income you received from the plan, and were included in your 2009 federal AGI.
If the purchase of replacement QETI within the 365-day period occurred in the following taxable year and on or after the date you filed your personal income tax return, then you must file an amended return to claim the deduction (see Form IT-201-X, Amended Resident Income Tax Return, on page 11).
If the deferred gain must be included in a subsequent year’s tax return because the replacement QETI has been sold, then include that amount as an addition to federal AGI (see A-10 on page 66).
A qualified emerging technology company (QETC) is a company that is located in New York State, has total annual product sales of 10 million dollars or less, and meets either of the following criteria:
its primary products or services are classified as emerging technologies; or
it has research and development activities in New York State and its ratio of research and development funds to net sales equals or exceeds the average ratio for all surveyed companies classified (as determined by the National Science Foundation in its most recent Survey of Industry Research and Development, or any comparable successor survey, as determined by the Tax Department).
Include any income (including annuity income) or gain you included in your 2009 federal AGI that you (or the decedent or estate or trust from whom you acquired the income or gain) properly reported to NYS prior to 1960 (or during a fiscal year ending in 1960.)
If during 2009 you were a living donor who donated one or more of your organs to another person for human organ transplantation, then include unreimbursed expenses incurred for travel, lodging, and lost wages, up to a maximum of $10,000. You may claim this subtraction only once during your lifetime.
Married taxpayers: If you both qualify, you and your spouse can each claim a subtraction up to $10,000. However, you cannot claim any unused part of your spouse’s subtraction.
Include any interest you paid in 2009 on loans made to you under HELP.
If Yes, see S-20 through S-35.
S-20 Trade or business interest expense on loans used to buy federally tax exempt obligations that are taxable to New York State
S-21 Trade or business expenses (other than interest expense) connected with federally tax-exempt income that is taxable to New York State
S-22 Amortizable bond premiums on bonds that are owned by a trade or business and the interest on which is federally tax-exempt income but taxable to New York State
If you are including, on either line 20 or line 23, interest income that is federally tax exempt but taxable to New York State, and if those bonds were bought for more than their face value (i.e., at a premium), and if you did not reduce your federal AGI by deducting the amortization of that premium attributable to 2009, and if those bonds were owned by a trade or business carried on by you in 2009 (as opposed to personal investments), then include that amortization.
S-23 Wage and salary expenses allowed as federal credits but not as federal expenses
S-24 Cost depletion
S-25 Special depreciation expenditures
You may carry over excess expenditures you incurred in taxable years beginning before 1987 in connection with depreciable, tangible business property located in New York State to the following tax year or years, and deduct such expenditures in computing your New York AGI for that year or years, if the expenditures exceed your New York AGI for that year before the allowance of those expenditures. Complete Form IT-211, Special Depreciation Schedule, to compute the amount to include. Attach Form IT-211 to your return.
S-26 Safe harbor leases
S-28 New York depreciation allowed
then include the amount of your New York depreciation. Complete and attach Form IT-399, New York State Depreciation Schedule, to your return.
S-29 ACRS (year of disposition adjustment)
If you disposed of property in 2009 that was depreciated for federal purposes using ACRS, and if your total federal ACRS deduction exceeds your New York depreciation deduction for that property, then complete Part 2 of Form IT-399, New York State Depreciation Schedule, to compute the amount to include. See A-16 on page 67. Attach Form IT-399 to your return.
S-30 Sport utility vehicle expense deduction recapture
If you previously claimed an IRC section 179 deduction with respect to a sport utility vehicle that weighs more than 6,000 pounds, and you had to recapture any amount of that deduction in computing your federal AGI for 2009, and if you are not an eligible farmer as defined for the farmers’ school tax credit, then include the recapture amount. (See A-18 on page 67 for the definition of a sport utility vehicle.)
S-31 IRC section 168(k) property depreciation
With the exception of resurgence zone property and New York liberty zone property described in IRC section 1400L(b)(2), New York State does not follow the federal depreciation rules for IRC section 168(k) property placed in service inside or outside New York State on or after June 1, 2003. If you claimed a depreciation deduction for such property, and if no exception for resurgence zone or New York liberty zone property applies, then complete Part 1 of Form IT-398, New York State Depreciation Schedule for IRC Section 168(k) Property, to compute the amount of New York depreciation to include. Attach Form IT-398 to your return.
S-32 IRC section 168(k) property (year of disposition adjustment)
If you disposed of IRC section 168(k) property placed in service inside or outside New York State on or after June 1, 2003 (except for resurgence zone property, and New York liberty zone property described in IRC section 1400L(b)(2)), and your total federal depreciation deduction was more than your New York depreciation deduction for that property, then complete Part 2 of Form IT‑398, New York State Depreciation Schedule for IRC Section 168(k) Property, to compute the amount of the disposition adjustment to include. Attach Form IT-398 to your return.
S-33 Royalty and interest payments made to a related member or members
For tax years beginning on or after January 1, 2003, New York requires taxpayers to add back deductions they took on their federal return for certain royalty payments for the use of intangible property, such as trademarks or patents, and interest payments they made to a related member or members. See instructions for addition A-21 on page 67. In such a case, the recipient of the payments must subtract the payments in computing New York AGI. If you received such a related member payment, include the amount you included in your federal taxable income. See section 612(r) of the Tax Law.
Subtractions S-34 and S-35 apply to S corporation shareholders only. For additional information, see New York State Publication 35, New York Treatment of S Corporations and Their Shareholders.
S-34 S corporation shareholders
If, with respect to stock described above, you made any New York additions to federal AGI required under A-27 on page 67, then include the total of those additions. See New York Tax Law section 612(b)(20).
S-35 S corporation shareholders - pass-through income
Do not leave line 33 blank.
If you took the standard deduction on your federal return, or if you did not have to file a federal return, you must take the New York standard deduction. Use the standard deduction table on page 2 of Form IT-201 to find the standard deduction amount for your filing status. Enter the amount on line 34, mark an X in the Standard box, and go to line 35.
If you itemized deductions on your federal return, use the itemized deduction worksheet on page 2 of Form IT-201 and the instructions below to compute your New York itemized deduction. Compare the line p amount from the worksheet to your New York standard deduction amount from the standard deduction table, also on page 2. For greater tax savings, enter the larger of these amounts on line 34 and mark an X in the appropriate box, Standard or Itemized.
Note: If you paid qualified college tuition expenses, your New York itemized deduction may be increased to an amount greater than your New York standard deduction as shown in the table on Form IT-201. You should complete the New York State itemized deduction worksheet on Form IT-201 to determine if your allowable New York itemized deduction is greater than your standard deduction.
New York itemized deduction overview – The starting point in computing your New York itemized deduction amount is your federal itemized deductions from federal Schedule A. However, differences between federal and New York State tax laws make it necessary to make certain adjustments to your federal itemized deductions in computing your New York itemized deduction.
The subtraction adjustments on line i of the NYS itemized deduction worksheet reflect the fact that New York does not allow certain federal itemized deductions such as the federal deduction for state and local income taxes. Because of limits on certain federal deductions, and the overall limit on federal itemized deductions applicable to higher income taxpayers, it may be necessary for you to complete one or more worksheets to determine the amount of the New York subtraction adjustment.
Addition adjustments on line k of the NYS itemized deduction worksheet reflect the fact that New York allows certain deductions that are not allowed for federal purposes such as expenses related to income that is exempt from federal tax but subject to New York tax.
Also, further adjustments may be required if you are subject to the New York itemized adjustment for higher income taxpayers (line m of the NYS itemized deduction worksheet), or if you elect to claim the New York itemized deduction for college tuition expenses (line o of the NYS itemized deduction worksheet).
Before you begin: Locate your federal Schedule A, and, if you were required to complete it, the federal itemized deduction worksheet in the instructions for Form 1040.
New York State itemized deduction worksheet instructions (page 2, Form IT-201)
Lines a through h
Enter the amounts from the designated lines of your federal Schedule A (Form 1040).
Line i - Subtraction adjustments A through F
To compute your New York itemized deduction, you must subtract certain amounts deducted on your federal return that cannot be deducted on your state return. Follow these steps:
Add the amounts of the adjustments described in items A through F below and on page 74. If this total includes any of the adjustments described in items B through F, list them on a separate piece of paper marked Itemized deduction worksheet-subtraction adjustments. Identify the amount of each adjustment by letter (B through F) and attach that paper to your return. A State, local, and foreign income taxes from federal Schedule A, lines 5 and 8.
B Ordinary and necessary expenses paid or incurred in connection with income, or property held for the production of income, which is exempt from New York income tax but only to the extent included in total federal itemized deductions.
C Amortization of bond premium attributable to 2009 on any bond whose interest income is exempt from New York income tax, but only to the extent included in total federal itemized deductions.
D Interest expense on money borrowed to purchase or carry bonds or securities whose interest is exempt from New York income tax, but only to the extent included in total federal itemized deductions.
E If you are a shareholder of a federal S corporation that could elect but did not elect to be a New York S corporation, any S corporation deductions included in your total federal itemized deductions. If an S corporation short year is involved, you must allocate those deductions.
F Premiums paid for long-term care insurance to the extent deducted in determining federal taxable income (from line 5 of Worksheet 1 ).
Partners: Include on line i the subtractions described on page 73 and above that apply to your share of partnership deduction items. Obtain your share of partnership items from your Form IT-204-IP, lines 26a through 26f.
S corporation shareholders: If you are a shareholder of a federal S corporation that is a New York S corporation, or if you were not eligible to make the election to treat your corporation as a New York S corporation because the corporation is not subject to Article 9-A, general business corporation franchise tax, or Article 32, banking corporation franchise tax, include on line i subtractions B, C, D, and F described on page 73 and above that apply to your pro rata share of S corporation items of income, loss or deduction. If the election to be a New York S corporation terminated during the tax year, you must allocate those items. Obtain your share of S corporation items from the S corporation. If you are a shareholder of a federal S corporation that could, but did not, elect to be a New York S corporation, include subtraction E only.
If the amount on Form IT-201, line 18, is $166,800 or less ($83,400 if married filing separately), enter the total of your subtraction adjustments on line i.
If the amount on Form IT-201, line 18, is greater than $166,800 ($83,400 if married filing separately), you must complete Worksheet 2 below.
Subtract line i from line h and enter the result. If you made no entry on line i, enter the amount from line h on line j.
Line k - Addition adjustments G, H, and I
In computing your New York itemized deduction, you may add certain amounts that you were not entitled to deduct on your federal return but that you may deduct on your New York State return.
List any of the addition adjustments below that apply to you on a separate piece of paper marked Itemized deduction worksheet - addition adjustments. Identify the amount of each adjustment that applies to you by item letter (G, H, and I). Add all of your addition adjustments and enter the total on line k. Attach that paper to your return.
G Interest expense on money borrowed to purchase or carry bonds or securities whose interest is subject to New York income tax, but exempt from federal income tax, if this interest expense was not deducted on your federal return or shown as a New York subtraction.
H Ordinary and necessary expenses paid or incurred during 2009 in connection with income, or property held for the production of income, which is subject to New York income tax but exempt from federal income tax, if these expenses were not deducted on your federal return or shown as a New York subtraction.
I Amortization of bond premium attributable to 2009 on any bond whose interest income is subject to New York income tax, but exempt from federal income tax, if this amortization was not deducted on your federal return or shown as a New York subtraction.
Partners: Include on line k the additions described on page 74 that apply to your share of partnership deduction items. Obtain your share of partnership items from your Form IT-204-IP, lines 24a through 24f.
S corporation shareholders: If you are a shareholder of a federal S corporation that is a New York S corporation for the tax year, or if you were not eligible to make the election to treat your corporation as a New York S corporation because the corporation is not subject to Article 9-A, general business corporation franchise tax, or Article 32, banking corporation franchise tax, include on line k additions G through I, described on page 74, that apply to your pro rata share of S corporation items of income, loss or deduction. If the election to be a New York S corporation terminated during the tax year, you must allocate those items. Obtain your share of S corporation items from the S corporation.
Add lines j and k and enter the total on line l. If you made no entry on line k, enter the amount from line j on line l.
Line m - Itemized deduction adjustment
Enter the amount of your itemized deduction adjustment. If Form IT-201, line 33 is:
$100,000 or less, leave line m blank and go to line n;
more than $100,000 but not more than $475,000, fill in Worksheet 3 below;
more than $475,000 but not more than $525,000, fill in Worksheet 4 below;
more than $525,000 but not more than $1,000,000, enter 50% (.50) of line l on line m; or
more than $1,000,000, fill in Worksheet 5 below.
Subtract line m from line l. If you made no entry on line m, enter the amount from line l on line n.
Line o - College tuition itemized deduction
Did you, your spouse, or your dependent(s) pay any college tuition expenses during 2009? If No, enter 0 and go to line p. If Yes, you may be eligible to claim either the college tuition itemized deduction or the college tuition credit. However, you cannot claim both.
Complete Form IT-272, Claim for College Tuition Credit or Itemized Deduction, to compute your college tuition itemized deduction. Attach Form IT-272 to your return.
Unlike on your federal return, you may not take personal exemptions for yourself and for your spouse on your New York State return.
Enter the number of your dependent exemptions from the Dependent exemption worksheet, line e, below.
If you do not have to file a federal return, enter on lines a, b, and d of the worksheet the number of exemptions that would be allowed for federal income tax purposes.
If Yes, find your New York State tax using the 2009 New York State Tax Table on pages 41 through 48, or if line 38 is $65,000 or more, use the New York State tax rate schedule on page 49. Enter the tax due on line 39.
If No, see Tax computation - New York AGI of more than $100,000, beginning on page 50.
If you marked the Yes box at item (C) on the front of Form IT-201, you do not qualify for this credit and should go to line 41. If you marked No, use the appropriate table (1, 2, or 3) below or on page 78 to determine the amount to enter on line 40.
Filing status 1 only (Single) - Use New York State household credit table 1 below.
Filing status 2, 3 and 5 - Use New York State household credit table 2 below.
Filing status 3 only (Married filing separate return) - Use New York State household credit table 3 on page 78.
If Yes, complete Form IT-112-R, New York State Resident Credit, and, if applicable, Form IT-112-C, New York State Resident Credit for Taxes Paid to a Province of Canada. Enter the total amount of resident credit on line 41 and attach either form or both forms to your return.
See the credit charts on pages 6 through 9 for a listing of nonrefundable credits. If you are claiming any nonrefundable credits, complete the appropriate credit forms and Form IT-201-ATT. Transfer the amount of nonrefundable credits to line 42. You must attach the completed credit forms and Form IT-201-ATT to your return.
See the Other credits and taxes chart on pages 91 and 92. If you are subject to any other taxes, complete the appropriate forms and Part 2 of Form IT-201-ATT. Transfer the total amount of net other New York State taxes to line 45. You must attach the completed forms and Form IT-201-ATT to your return.
If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2009, do not enter an amount here. See the instructions for line 51 on page 80.
If Yes, find your New York City resident tax using the 2009 New York City Tax Table on pages 52 through 59. Enter the tax on line 47.
If No, find your New York City resident tax using the New York City tax rate schedule on page 60. Enter the tax on line 47.
If you marked the Yes box at item (C) on the front of Form IT-201, you do not qualify for this credit and should go to line 49. If you marked No, use the appropriate table (4, 5, or 6) below to determine the amount to enter on line 48.
Filing status 1 only (Single) - Use New York City household credit table 4 below.
Filing status 2, 4 and 5 - Use New York City household credit table 5 below.
Filing status 3 - only (Married filing separate return) - Use New York City household credit table 6 below.
If you were a New York City resident for only part of 2009, complete Form IT-360.1, Change of City Resident Status. Enter the tax amount on line 50 and attach Form IT-360.1 to your return. For more information see Form IT-360.1-I, Instructions for Form IT-360.1.
If you are married and filing a joint New York State return and only one of you was a resident of New York City for all of 2009, compute on a separate sheet of paper the NYC resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the NYC household credit (if applicable). The spouse that was a part-year NYC resident in 2009 should compute his or her part-year NYC resident tax on Form IT-360.1. Transfer the combined tax amounts of both spouses from your separate sheet to line 51. Be sure to write the name and social security number of the city resident and Taxable income of New York City resident on that paper. Attach it to your return.
If one spouse was a resident of New York City and the other a nonresident for all of 2009, compute on a separate sheet of paper the NYC resident tax on the New York State taxable income of the city resident as if you had filed separate federal returns reduced by the NYC household credit (if applicable). Transfer the amount from your separate sheet to line 51. Be sure to write the name and social security number of the city resident and Taxable income of New York City resident on that paper. Attach it to your return.
If you are self-employed and carry on a trade, business, or profession in New York City, you may also be required to file New York City’s Form NYC-202, Unincorporated Business Tax Return for Individuals, Estates and Trusts. Since New York State does not administer the NYC unincorporated business tax, do not file your Form NYC-202 with your state return.
Can you claim either the NYC unincorporated business tax (UBT) credit or the New York City accumulation distribution credit? (See the charts on pages 6 through 9.) If No, go to line 54. If Yes, complete Section C of Form IT-201-ATT and enter the amount from Form IT-201-ATT, line 10, on line 53.
Were you a full-year resident of Yonkers, and did you make an entry of more than 0 on line 46? If No, go to line 56.
If Yes, complete the Yonkers Worksheet below and enter the amount from line l.
If you are filing jointly (filing status 2) and only one spouse was a Yonkers resident for all of 2009, compute on a separate sheet of paper the Yonkers resident income tax surcharge on the New York State tax of the Yonkers resident as if you had filed separate federal returns. Enter the amount computed on line 55. Be sure to write the name and social security number of the Yonkers resident and Yonkers resident income tax surcharge on that paper, and attach it to your return.
If you were not a resident of Yonkers, did you earn wages or conduct a trade or business there either as an individual or as a member of a partnership? If No, go to line 57.
If Yes, complete Form Y-203, Yonkers Nonresident Earnings Tax Return. Enter the amount of tax on line 56 and attach Form Y-203 to your return.
If you were a resident of Yonkers for only part of 2009, complete Form IT-360.1, Change of City Resident Status. Enter the tax amount on line 57 and attach Form IT-360.1 to your return.
Note: You may be entitled to a credit for sales tax paid to another state. See the exact calculation method in the instructions for Form ST-140, Individual Purchaser’s Annual Report of Sales and Use Tax.
any sales and use tax on business purchases if the business is registered for sales and use tax purposes. You must report this tax on the business’s sales tax return.
any unpaid sales and use tax on motor vehicles, trailers, all-terrain vehicles, vessels, or snowmobiles. This tax is paid directly to the Department of Motor Vehicles.
You may also owe an additional local tax if you made a purchase in a locality in New York State and brought the item into or subsequently used the service in another New York State locality where you were a resident and that locality had a higher tax rate than where you made the purchase.
Include the amount from Form ST-140, line 4, on Form IT-201, line 59. Do not attach Form ST-140 to your return.
If you owe sales or use tax on an item or service costing $25,000 or more, you must complete Form IT-135, Sales and Use Tax Report for Purchases of Items and Services Costing $25,000 or More, and attach it to your return.
For additional information on when you may owe sales or use tax to New York, see Publication 774, Purchaser’s Obligations to Pay Sales and Use Taxes Directly to the Tax Department, Questions and Answers. For more information on taxable and exempt goods and services, see Publication 850, New York State and Local Sales and Use Tax Quick Reference Guide.
Line 60 (60a through 60g)
You may make voluntary contributions to the funds listed below. Enter the whole dollar amount (no cents, please) of your contribution(s) in the amount boxes (lines 60a through 60g). Enter the total amount of all your contributions combined on line 60.
Your contribution will benefit New York’s fish, wildlife, and marine resources, and you can receive a free issue of Conservationist magazine. Call 1 800 678-6399 for your free sample issue. For more information about New York State’s environmental conservation programs, go to www.dec.ny.gov. For information about Conservationist, go to www.TheConservationist.org.
Each year over 20,000 children are reported missing in New York State. Your contribution will benefit the New York State Missing and Exploited Children Clearinghouse. This organization works with police agencies and parents to locate missing children and to promote child safety through education. Contributions are used to distribute educational materials, disseminate missing child alerts, and conduct investigative training for police officers. For additional information about services and free safety publications visit www.criminaljustice.state.ny.us or call 1 800 FIND-KID (346-3543).Breast Cancer Research and Education Fund (Breast Cancer Research Fund)
Your contributions to the Breast Cancer Research and Education Fund will support ground-breaking biomedical research studies and education projects in New York State. Help make breast cancer a disease of the past. New York State will match your contribution to the Breast Cancer Research and Education Fund, dollar for dollar.
The New York State Prostate Cancer Coalition is a statewide nonprofit organization, focused on promotion and coordination of prostate cancer awareness, research, support groups and improving access to clinical trials. We are patients, family, friends and caregivers, all fighting cancer, together. For more information, go to www.newyorkprostate.org. New York State will match your contribution to the Prostate Cancer Research, Detection, and Education Fund, dollar for dollar.
Alzheimer’s Disease Fund (Alzheimer’s Fund)
Contributions to this fund support services provided by the Alzheimer’s Disease Program administered by the New York State Department of Health. This program is designed to provide education, counseling, respite, support groups, and other supportive services to people with Alzheimer’s disease, their families, caregivers, and health care professionals.
Your contribution to the National September 11 Memorial & Museum will help create the Memorial & Museum which will commemorate and honor the thousands of people who died in the attacks of September 11, 2001, and February 26, 1993. The Memorial will recognize the endurance of those who survived, the courage of those who risked their lives to save others, and the compassion of all who supported us in our darkest hours. Help New York State, the nation, and the world remember by making a contribution. For more information, go to www.national911memorial.org.
Did you claim the federal child tax credit for 2009 or do you have a qualifying child (a qualifying child is a child who qualifies for the federal child tax credit and is at least four years of age)?
If Yes, review the instructions for Form IT-213 to see if you qualify for this credit. If you qualify, complete Form IT-213 and transfer the amount from Form IT-213 to Form IT-201, line 63. Attach Form IT-213 to your return. For more information, see the instructions for Form IT-213.
Line 64 - NYS / NYC child and dependent care credit
Did you qualify to claim the federal child and dependent care credit for 2009 (whether or not you actually claimed it)?
If you are a New York City resident with federal AGI (Form IT-201, line 19) of $30,000 or less, and you have a qualifying child under four years of age as of December 31, 2009, review the instructions for Form IT-216 to see if you qualify to claim the NYC child and dependent care credit.
Transfer the amount from Form IT-216 to Form IT-201, line 64. Attach Form IT-216 to your return.
Did you claim the federal earned income credit for 2009 on your federal income tax return?
If Yes, complete Form IT-215, Claim for Earned Income Credit, and transfer the amount from Form IT-215 to Form IT-201, line 65. Attach Form IT-215 to your return. For more information, see the instructions for Form IT-215.
Caution:If you are a noncustodial parent and have paid child support through a support collection unit, you may be eligible for the noncustodial parent New York State earned income credit (noncustodial EIC). However, you cannot claim both the NYS EIC and the noncustodial EIC. Review the instructions for Form IT-209, Claim for Noncustodial Parent New York State Earned Income Credit, to see if you qualify for this credit. If you qualify, complete Form IT-209 to determine which credit offers the better tax savings. If you are claiming the NYS EIC, transfer the NYS EIC from Form IT-209 to Form IT-201, line 65, and attach Form IT-209 to your return (do not attach Form IT-215). If you are claiming the noncustodial EIC, see line 66 instructions below.
Complete Form IT-215, lines 1 through 9, and attach it to your return. The Tax Department will compute your New York State earned income credit and the resulting refund or amount due.
If you are due a refund, we will send you the refund along with an explanatory statement. If you owe tax, you will receive a bill that must be paid within 21 days, or by April 15, 2010, whichever is later.
Review the instructions for Form IT-209 to see if you qualify for this credit. If you qualify, complete Form IT-209. If you are claiming the noncustodial EIC, transfer the noncustodial EIC from Form IT-209 to Form IT-201, line 66. If you are claiming the NYS EIC, transfer the NYS EIC from Form IT-209 to Form IT-201, line 65. Attach Form IT-209 to your return (do not attach Form IT-215).
Review the instructions for Form IT-214, Claim for Real Property Tax Credit for Homeowners and Renters, to see if you qualify for this credit. If you qualify, complete Form IT-214 and transfer the amount from Form IT-214 to Form IT-201, line 67. Attach Form IT-214 to your return.
Did you or your spouse or your dependent(s) pay college tuition expenses during 2009?
If Yes, and you did not claim the college tuition deduction on line o of the itemized deduction worksheet (see page 75), complete Form IT-272, Claim for College Tuition Credit or Itemized Deduction, and transfer the amount from Form IT-272 to Form IT-201, line 68. Attach Form IT-272 to your return. For more information, see the instructions for Form IT-272.
If you are a New York City resident or part-year resident and marked the Yes box at item (C) on the front of Form IT-201 indicating that you can be claimed as a dependent on another taxpayer’s federal return, or your income (see page 84) is more than $250,000, you do not qualify for this credit. Go to line 70.
If you are a New York City resident or part-year resident and marked the No box at item (C) on the front of Form IT-201 indicating that you cannot be claimed as a dependent on another taxpayer’s federal return and you are filing status 1, 3, 4, or 5 (and your income (see page 84) is $250,000 or less), determine your credit using Table 1 on page 84 if you were a full-year resident or Table 2 on page 84 if you were a part-year city resident.
If you are filing status 2, determine your credit using Table 1 if both spouses were full-year city residents. If both spouses were part-year city residents, find your part-year NYC school tax credit using filing status 2 and Table 2. If both spouses do not have the same city resident period, determine the credit using the number of months for the spouse with the longer city resident period.
Example 1: You were a 5-month New York City resident and your spouse was an 8-month New York City resident. Your income (see page 84) was less than $250,000, and you marked filing status 2, married filing joint return. You are entitled to a credit of $83.33 (using the 8-month period from Table 2).
Married taxpayers (filing status 3) – If you are computing your NYC tax separately, you must determine your NYC school tax credit using filing status 2. If one spouse is a city resident and the other is a city nonresident for the entire year, and you are computing your NYC tax as married filing separately, then determine the NYC school tax credit for the city resident spouse using Table 1 and filing status 3. The nonresident spouse is not entitled to a credit.
If one spouse is a resident and the other is a nonresident but you elect to compute your NYC tax as if both were residents for the entire year, determine your credit using Table 1 and filing status 2.
If one spouse is a city resident and the other is a part-year city resident, and you are computing your NYC tax as married filing separately, you must compute your credit separately. Use the New York City school tax credit worksheet on page 84 and Table 1, filing status 3, for the resident spouse. Use the worksheet on page 84 and Table 2, filing status 3, for the part-year resident spouse.
Example 2: Full-year resident and a part-year resident spouse - You and your spouse are filing a joint New York State income tax return (filing status 2). You were a resident of New York City for the entire 2009 tax year. Your spouse was a New York City resident for only 3 months during the year, and your income (see page 84) was less than $250,000. Add your credit amount from Table 1 using filing status 3 ($62.50), and your spouse’s credit amount from Table 2 using filing status 3 ($15.63) for a combined credit of $78.13.
If one spouse was a New York City part-year resident and the other spouse was a city nonresident for the entire year, determine the part-year resident’s credit using Table 2 and filing status 3 and enter the result on line 69. The nonresident spouse may not take a credit.
Income, for purposes of determining your New York City school tax credit, means your federal adjusted gross income (FAGI) from Form IT-201, line 18, minus distributions from an individual retirement account and an individual retirement annuity, from Form IT-201, line 9, if they were included in your FAGI.
Did you claim the federal earned income credit for 2009 on your federal return?
If Yes, complete either Form IT-215, Claim for Earned Income Credit, or Form IT-209, Claim for Noncustodial Parent New York State Earned Income Credit. Transfer the amount from Form IT-215 or the amount from Form IT-209 to Form IT-201, line 70. Attach Form IT-215 or Form IT-209 to your return.
If the IRS is computing your federal earned income credit, write EIC in the box to the left of the money column, and leave the money column blank on line 70. You must complete Form IT-201, lines 71 through 75, but do not complete lines 76 through 80. The Tax Department will compute your New York City earned income credit and the resulting refund or amount due.
If you received a federal Form W-2, Wage and Tax Statement, verify that your social security number on your federal Form W-2 is correct. If there is an error, contact your employer to issue you a corrected Form W-2. You must complete Form(s) IT-2, Summary of W-2 Statements, for any federal Form(s) W-2 you received. In addition, if you received foreign income but did not receive a federal Form W-2, you must complete Form IT-2. If you had New York State, New York City, or Yonkers tax withheld from annuities, pensions, retirement pay or IRA payments, you must complete Form(s) IT-1099-R, Summary of Federal Form 1099-R Statements. If you had New York State income tax withheld from your New York State unemployment compensation, you must complete Form IT-1099-UI, Summary of Unemployment Compensation Payments.
Enter on the appropriate line your total New York State, New York City, and Yonkers tax withheld from:
Form(s) IT-2,
Form(s) IT-1099-R,
Form(s) IT-1099-UI, and
New York State lottery distributions.
Attach Form(s) IT-2, Form(s) IT-1099-R, and Form(s) IT-1099-UI to page 4 of your Form IT-201. If you had any NYS lottery distributions, attach federal Form W-2G as well. Do not attach federal Form W-2, Form 1099-R, or Form 1099-G to your return. For your records, keep copies of those forms and the forms you attached to your return.
Check your withholding for 2010
If, after completing your 2009 tax return, you want to change the amount of NYS, NYC, or Yonkers tax withheld from your paycheck, complete Form IT-2104, Employee’s Withholding Allowance Certificate, and give it to your employer.
Your 2009 estimated income tax payments for New York State, New York City, and Yonkers (include your last installment even if paid in 2010). If you marked filing status  but made separate 2009 estimated income tax payments (Form IT-2105), enter your combined total estimated income tax paid;
Any amount of overpayment from your 2008 return that you applied to your 2009 estimated income tax (if this amount was adjusted by the Tax Department, use the adjusted amount); and
Do not include any amounts you paid for the New York City unincorporated business tax. File New York City’s Form NYC-202, Unincorporated Business Tax Return For Individuals, Estates, and Trusts, directly with the New York City Department of Finance.
You can check your balance and reconcile your estimated income tax account by going to www.nystax.gov and clicking on Online Tax Center, or by writing us at:
ESTIMATED TAX UNIT
If you are a beneficiary of an estate or trust and are claiming your portion of any payment of estimated income taxes allocated to you by the estate or trust, include your amount on line 75 and attach a copy of the notification issued by the estate or trust to the front of your return. This notification must include the name and identifying number of the estate or trust and the amount allocated to you.
applied to your 2010 estimated income tax (enter on line 79); or
Enter the amount of overpayment that you want refunded to you. Enter your account information on line 82 for a fast and secure direct deposit of your refund (see page 87).
Direct deposit of your refund is not available if the refund would go to an account outside the U.S. (see Note on page 87).
You must file a return to get a refund. The Tax Department will not refund an amount of one dollar or less unless you attach a signed request to your return.
We will keep all or part of your overpayment (refund) if you owe a New York State tax liability or a New York City or Yonkers personal income tax liability, if you owe past-due support or a past‑due legally enforceable debt to the IRS, to a New York State agency, or to another state, if you defaulted on a governmental education, state university, or city university loan, or if you owe a New York City tax warrant judgment debt. We will refund any amount that exceeds your debt.
For New York State tax liabilities or New York City or Yonkers personal income tax liabilities, call (518) 457-5434 (in-state callers without free long distance call 1 800 835-3554), or write to: NYS Tax Department, Collections and Civil Enforcement Division, W A Harriman Campus, Albany NY 12227.
Disclaiming of spouse’s debt
If you marked filing status - and you do not want to apply your part of the overpayment to your spouse’s debt because you are not liable for it, complete Form IT-280, Nonobligated Spouse Allocation, and attach it to your original return. We need the information on Form IT-280 to process your refund as quickly as possible. You cannot file an amended return to disclaim your spouse’s debt after you have filed your original return.
Enter the amount of overpayment from line 77 that you want applied to your New York State, New York City, and Yonkers estimated income tax for 2010. The total of lines 78 and 79 should equal the amount on line 77.
If you choose to apply all or part of your overpayment to your 2010 estimated income tax, you generally cannot change that decision after April 15, 2010.
Enter on line 80 the amount of tax you owe plus any estimated income tax penalty you owe (see line 81 instructions). To avoid other penalties and interest, pay any tax you owe by April 15, 2010.
For additional information on penalties and interest, see Publication 80, General Income Tax Information for New York State Residents.
Locate the amount of your 2008 New York AGI as shown on your 2008 return;
Locate the amount of your 2008 New York income tax; then
Calculate the amount of your 2009 prepayments (the amount of withholding and estimated tax payments you have already made for 2009).
In general, you are not subject to a penalty if your 2009 prepayments equal at least 100% of your 2008 income tax.
Note: To meet this condition, the tax shown on your 2008 return must be recomputed using the 2009 tax rates and itemized deduction rules.
If your 2008 New York AGI was more than $150,000 (or $75,000 if you are married filing separately) and you are not a farmer or a fisherman, your prepayments must equal at least 110% of your 2008 income tax based on a 12 month return;
You may owe a penalty if line 80 is $300 or more and represents more than 10% of the income tax shown on your 2009 return; and
If you owe an estimated income tax penalty, enter the penalty amount on line 81. Also add the same amount to any tax due and enter the total on line 80. It is possible for you to owe an estimated income tax penalty and also be due a refund. In that case, subtract the estimated income tax penalty amount from the overpayment and enter the net result on line 77. Do not include any other penalty or interest amounts on line 77. Be sure to attach Form IT-2105.9 to your return.
This payment option is not available if the funds for your payment would come from an account outside the U.S. (see Note on page 87).
File now/Pay later! You must specify a future payment date up to and including April 15, 2010. If you file before April 15, money will not be withdrawn from your account before the date you specify. To avoid interest and penalties, you must authorize a withdrawal on or before the filing deadline. If you designate a weekend or a bank holiday, the payment will be withdrawn the next business day. See line 82 instructions on page 87.
If you owe more than one dollar, include full payment with your return. Make check or money order payable to New York State Income Tax and write your social security number and 2009 Income Tax on it. Do not send cash.
A new law allows the Tax Department to charge a $50 fee when a check, money order, or electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the department, the department won’t charge the fee.
You can use your American Express Cards7, Discover7/Novus7, MasterCard7, or Visa7 to pay the amount you owe on your 2009 New York State income tax return. You can pay your income taxes due with your return by credit card through the Internet. The credit card service provider will charge you a convenience fee to cover the cost of this service, and you will be told the amount before you confirm the credit card payment. Please note that the convenience fee, terms, and conditions may vary between the credit card service providers.
You can make your payment by credit card regardless of how you file your income tax return. For returns filed before the due date, you can make credit card payments any time up to the due date. For returns filed on or after the due date, you should make your credit card payment at the same time you file your return. Credit cards cannot be used to pay any tax due on an amended return.
For additional information on the credit card payment program and the credit card service providers available for your use, go to www.nystax.gov and click on Online Tax Center.
To avoid interest and penalty charges, you must file and pay the amount due by April 15, 2010.
If you cannot pay in full, you should file your return on time, and pay as much of the tax due as possible by automatic bank payment methods such as a commercial or private loan or a credit card transaction to pay any remaining balance.
You will be billed for any unpaid tax plus interest (see Amount you owe on page 86). Pay the bill immediately if you can; if you cannot, call the number provided on the bill to make other arrangements. If you fail to pay the amount due, New York State may file a tax warrant, seize your assets, and/or garnishee your wages to ensure payment.
Line 82 - Account information
Complete line 82. If you marked the box that indicates your payment (or refund) would come from (or go to) an account outside the U.S., stop. Do not complete lines 82a, 82b, or 82c (see Note below). All others, supply the information requested for lines 82a, 82b, and 82c.
Note: New banking rules prohibit us from honoring requests for electronic funds withdrawal or direct deposit when the funds for 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 any amount you owe by check, money order, or credit card (see page 86); or if you are requesting a refund, we will send a check to the mailing address on your return.
Enter your bank’s 9-digit routing number on line 82a. If the first two digits are not 01 through 12, or 21 through 32, the transaction will be rejected. On the sample check below, the routing number is 090090099.
If your check states that it is payable through a bank different from the one where you have your checking account, do not use the routing number on that check. Instead, contact your bank for the correct routing number to enter on line 82a.
Enter your account number on line 82b. The number can be up to 17 characters (both numbers and letters). Include hyphens (-) but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank.
On line 82c, mark an X in the box for the type of account, checking or savings.
If you mark Checking, enter the account number shown on your checks. (On the sample check below, the account number is 1357902468. Do not include the check number.)
If you mark Savings, you can get your savings account number from a preprinted savings account deposit slip, your passbook or other bank records, or from your bank.
If you encounter any problem with direct deposit to, or electronic withdrawal from, your account, call (518) 457-5181. In-state callers without free long distance call 1 800 225-5829. Please allow six to eight weeks for processing you return.
If you do not complete line 82, we will send a check to the mailing address on your return. Paper check refunds might be significantly delayed. Choose direct deposit to avoid this delay.
Refund - Direct deposit
Mark an X in the box for Refund on line 82.
The Tax Department will not notify you that your refund has been deposited. However, if the amount we deposit is different from the amount of refund you claimed, we will send you a written explanation of the adjustment within two weeks from the date your refund is deposited.
Contact your bank if you need to verify routing and account numbers or confirm that it will accept your deposit. If we cannot make the direct deposit for any reason, we will send a check to the mailing address on your return.
Owe - Electronic funds withdrawal
Mark an X in the box for Owe on line 82 and enter the date you want the Tax Department to make an electronic funds withdrawal from your bank account. Your confirmation will be your bank statement that includes a NYS Tax Payment line item.
Contact your bank if you need to verify routing and account numbers or confirm that it will process the withdrawal.
If you complete the entries for electronic funds withdrawal, do not send a check or money order for the same amount due unless you receive a notice.
Do you want to authorize a friend, family member, or any other person (third-party designee) to discuss your 2009 tax return with the New York State Tax Department?
If Yes, mark an X in the Yes box. Print the designee’s name, phone number, and any five numbers the designee chooses as his or her personal identification number (PIN). If you want to authorize the paid preparer who signed your return to discuss it with the Tax Department, print the preparer’s name and phone number in the spaces for the designee’s name and phone number (you do not have to provide a PIN).
You are not authorizing the designee to receive your refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the Tax Department. If you want the designee to perform those services for you, you must file Form POA-1, Power of Attorney. Copies of statutory tax notices or documents (such as a Notice of Deficiency) will only be sent to your designee if you file Form POA-1.
The authorization will end automatically one year after the later of the return due date (including any extension) or the date you filed your 2009 tax return.
Did you pay someone to prepare your return?
If No, go to Part C.
If Yes, the paid preparer must also sign it and fill in the other blanks in the paid preparer’s area of your return. A person who prepares your return and does not charge you should not fill in the paid preparer’s area.
Paid preparer’s responsibilities – Under the law, all paid preparers must sign and complete the paid preparer section of the return. Paid preparers may be subject to civil and/or criminal sanctions if they fail to complete this section in full.
When completing this section, you must enter your New York tax preparer registration identification number (NYTPRIN) if you are required to have one. Also, you must enter your federal preparer tax identification number (PTIN) if you have one; if not, you must enter your social security number.
In the spaces provided at the bottom of page 4, sign and date your original return and enter your occupation. If you are married and filing a joint return, also enter your spouse’s occupation. Both spouses must sign a joint return; we cannot process unsigned returns. Keep your signature(s) within the space(s) provided.
If the return is for someone who died and there is no surviving spouse to sign it, print or type the name and address of the person signing it below the signature. For additional information about deceased taxpayers, see page 33.
Daytime phone number. This entry will enable the Tax Department to correct minor errors or omissions by calling you rather than writing or sending back your return.
Take a moment to go over your return to avoid errors that may delay your refund. Finish your return as shown below in Parts 1 through 6.
Staple payments, if any, to page 1 of your Form IT-201 where indicated.
Staple Form(s) IT-2 (and IT-1099-R, IT-1099-UI, and federal W-2G if applicable) to page 4 of your Form IT-201.
Staple any other forms, including Form IT-201-ATT, and any correspondence and computation sheets of paper behind your Form(s) IT-2, IT-1099-R, IT-1099-UI, and/or W-2G face up.
Two-dimensional (2D) barcode cover sheet.
If your software package or preparer prints a 2D barcode cover sheet as page one of your Form IT-201, place the cover sheet face up, on the top of the front page of Form IT-201, and staple the entire return at the top of the cover sheet. Staple payments, if any, to the front of the 2D barcode cover sheet where indicated. If you need to change and reprint your return, also be sure to reprint the 2D barcode cover sheet.
Please note: Do not write, print, or photocopy anything on the back of the 2D barcode cover sheet.
Make a copy of your return and any other attached forms or papers for your records. You may be asked by the Tax Department to provide copies of these records after you have filed your income tax return.
Note: We no longer provide a preaddressed return envelope.
You must include the following on your envelope:
The appropriate mailing address: If enclosing a payment (check or money order), mail your return to: STATE PROCESSING CENTER
If not enclosing a payment, mail your return to: STATE PROCESSING CENTER
Mail your original signed return by April 15, 2010.
If you choose to use a private delivery service instead of the U.S. Postal Service to file your return, see page 35 for the address and additional information.
You must complete all required schedules and forms that make up your return, and include all pages of those forms and schedules when you file. Attach only those forms and schedules that apply to your return, and be sure that you have made all required entries. Returns that are missing required pages or that have pages with missing entries are considered incomplete and cannot be processed, and may subject taxpayers to penalty and interest.