Instructions for Form IT-201-ATT - Other Tax Credits and Taxes

Sep 19, 2026

Instructions for completing Form IT-201-ATT and attaching it to Form IT-201 for claiming other New York State, New York City, or Yonkers credits and for reporting certain New York State or New York City taxes. Covers required taxpayer identification matching Form IT-201, how to use the credits and taxes chart on pages 111–112, where to enter credit amounts and code numbers, and how to complete Section B for nonrefundable credits and potential carryovers, including NYC accumulation distribution credit worksheet guidance.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Purpose of Form IT-201-ATT

When to complete and attach Form IT-201-ATT

General instructions and identification requirements

Credits and taxes chart (pages 111–112)

Section B: nonrefundable credits and carryovers

Line 9: NYC accumulation distribution credit worksheet

Line 22: worksheet-based computation

Need help? Go to [www.nystax.gov](www.nystax.gov) or see the back cover. Instructions for Form IT-201-ATT 109 Line instructions for Form IT-201-ATT, Other Tax Credits and Taxes Purpose of Form IT-201-ATT You must complete Form IT-201-ATT and attach it to your Form IT-201 if: • you are claiming other New York State, New York City, or Yonkers credits listed in the chart on pages 111 and 112 (credits that are not computed directly on Form IT-201); or • you are subject to other New York State or New York City taxes. Instructions Enter your name and social security number as it is listed on your Form IT-201 . If you are filing a joint return, enter both names and use the social security number of the taxpayer listed first on your Form IT-201. The Other credits and taxes chart on pages 111 and 112 lists other credits you may claim and other taxes you may have to pay, along with credit code numbers, where applicable, and the line reference for Form IT-201-ATT. Find the credits and taxes that apply to you. Complete the additional credit forms as indicated. Enter the money amounts on the appropriate lines and the code numbers, where applicable (see example below) . You must attach all applicable credit forms and tax computations to Form IT-201. See specific line instructions for lines 1, 9, and 22, and the special instructions for Section B, below and on page 110. Where applicable, you must enter a 3-digit code number for each credit claimed and attach the credit form(s) to your Form IT-201-ATT. 1S1ectFaion Drmers—’ satdite(, NewattachYoFoCIToity-21n p,n)ge.d.1.Y.1. o.1.;.n.a.k.t.et.a.rc.s.h. .r.ea. .fl.l.ua. .np. .dp. .al.i.. ..l.r.f.eo.d.r.mD.it.o.ssla). ...rs: ..................C..e.n. .ts. 11. , 12 Other reCodefundable credslla1rsom3the ch4 5artCe~~0~~n~~t~~s~~0~~~~12g~~.~~ ~~ Code ~~ ~~, ,, 12a. 2 1 2 ~~ ~~~~ ~~, , 4 0 0 0 12h. , ~~1~~1~~2b~~2c.~~ ~~ 225586~~ ~~,, ,, 2 0 0 00 ~~ 12i12j~~..~~ ~~,,,,,, 1~~1~~2d~~2~~e~~12f~~13...~~ ~~ TotaAddl olithneersr1fua,,d,able12 cre,d,,its ([add](add.li.n..es..1.2a)[.](add.li.n..es..1.2a)[li](add.li.n..es..1.2a)[.](add.li.n..es..1.2a)[n](add.li.n..es..1.2a)[..](add.li.n..es..1.2a)[es](add.li.n..es..1.2a)[..](add.li.n..es..1.2a)[1](add.li.n..es..1.2a)[.](add.li.n..es..1.2a)[2a](add.li.n..es..1.2a)th~~2~~gk~~l~~.h.~~ ~~ 12l) ..........................................,.............................,................................................... ~~ 1~~1~~23~~..~~ ~~ ,, Be sure to add all amounts Line 1 through 12l and enter the total other refundable credits on line 12 (entries shown are examples only) . If you receive an accumulation distribution as a beneficiary of a trust, you may be allowed a credit for New York State income taxes paid by the trust. Attach a copy of the computation of your New York State accumulation distribution credit provided to you by the trust and enter the amount of the credit on line 1. Section B This section lists credits that reduce your tax but are not refundable. If the amount of the credit exceeds your tax, you may carry the excess over to a future year (or years) . If you are claiming an original credit or a carryover of a credit, be sure to complete the appropriate credit form and attach it to your Form IT-201. If the amount of the credits reported in Section B exceeds the sum of the taxes shown on line 39 of Form IT-201 and line 21 of Form IT-201-ATT, reduced by the credits reported on lines 40 and 41 of Form IT-201, and line 2 of Form IT-201-ATT, you may have a credit carryover to 2007. If you have an excess credit and you are claiming more than one credit in Section B, you may apply the credits against the amount determined above in any manner you wish in order to determine the excess. However, it will be to your advantage to apply carryover credits with limited carryover periods first. If you are claiming more than one nonrefundable carryover credit, you must complete the Application of credit and

FAQs

When must Form IT-201-ATT be completed and attached to Form IT-201?

Complete Form IT-201-ATT and attach it to Form IT-201 if claiming other New York State, New York City, or Yonkers credits listed in the chart on pages 111–112 or if subject to other New York State or New York City taxes.

What identification information must be entered on Form IT-201-ATT?

Enter your name and social security number exactly as listed on Form IT-201. For a joint return, enter both names and use the social security number of the taxpayer listed first on Form IT-201.

How are nonrefundable credits in Section B handled, including carryover rules?

Section B includes credits that reduce tax but are not refundable. If the credit amount exceeds your tax, you may carry the excess to a future year. When applicable, complete the specific credit form and the carryover application/computation section on each credit form to indicate amounts for the 2006 tax and available carryover to 2007.

Sep 19, 2026

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