Updated October 24, 2026. Quick answer: Line 39 of New York Form IT-201 is your New York State tax. The booklet starts with one test, “Is line 33 (your New York adjusted gross income) $107,650 or less?” and the answer decides whether you use a tax table, a rate schedule or a tax computation worksheet. The result is entered on line 39 and carries into the credits and totals below it.
What this line does
On the form, line 39 reads “NYS tax on line 38 amount”. It is the second line of the tax block on page 3, below “Taxable income (from line 37 on page 2)”. The booklet’s instructions open with a yes or no question about line 33, covered on New York Form IT-201 line 33.
This page names the tables and worksheets the booklet points to but does not copy their amounts; those are printed in the booklet itself. For the whole sequence see New York Form IT-201 line by line.
Who it applies to
Everyone who files uses line 39, and the path depends on line 33. “Is line 33 (your New York adjusted gross income) $107,650 or less?”
If the answer is yes, “find your New York State tax using the 2025 New York State Tax Table”. The booklet adds “or if line 38 is $65,000 or more, use the New York State tax rate schedule below.” If the answer is no, “If No, see Tax computation”. That section appears on page 34 of the booklet and begins “Find your New York State tax by using the correct tax computation worksheet within your filing status (see below).”
What the instructions say
| Line | What the form says |
|---|---|
| Heading | The booklet heads this step Step 6 with “Calculate your taxes” |
| The test | “Is line 33 (your New York adjusted gross income) $107,650 or less?” |
| If Yes | “find your New York State tax using the 2025 New York State Tax Table” |
| If Yes, larger taxable income | “or if line 38 is $65,000 or more, use the New York State tax rate schedule below.” “Enter the tax due on line 39.” |
| If No | “If No, see Tax computation” |
| Tax computation section | “Find your New York State tax by using the correct tax computation worksheet within your filing status (see below).” |
| Worksheet line 1 | “Enter your New York adjusted gross income from line 33” |
| Worksheet line 2 | “Enter your taxable income from line 38” |
| Worksheet, where the result goes | “Enter here and on line 39.” |
| Form label, line 38 | “Taxable income (from line 37 on page 2)” |
| Form label, line 39 | “NYS tax on line 38 amount” |
| Form label, line 43 | “Add lines 40, 41, and 42” |
| Form label, line 44 | “Subtract line 43 from line 39 (if line 43 is more than line 39, enter 0)” |
| Form label, line 45 | “Net other NYS taxes (Form IT-201-ATT, line 30)” |
| Form label, line 46 | “Total New York State taxes (add lines 44 and 45)” |
The figures the form prints
Two dollar figures sit inside running sentences of the line 39 instruction. The first is the test amount in “Is line 33 (your New York adjusted gross income) $107,650 or less?” The second is the taxable income amount in “or if line 38 is $65,000 or more, use the New York State tax rate schedule below.”
The 2025 New York State Tax Table, the tax rate schedule and the tax computation worksheets are printed in the booklet. This page does not read amounts from them. Use the table or worksheet for your own filing status.
Where the result goes next
The booklet says “Enter the tax due on line 39.” The form then continues with the credits. Line 43 reads “Add lines 40, 41, and 42”, line 44 reads “Subtract line 43 from line 39 (if line 43 is more than line 39, enter 0)”, and line 46 reads “Total New York State taxes (add lines 44 and 45)”.
For how New York treats retirement income and withdrawals before that point, see New York retirement taxes, whether New York taxes 401(k) and IRA withdrawals and the federal Form 1040 line 16.
Edition and line numbers
This page reads Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), and Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, for tax year 2025, the current file the New York State Department of Taxation and Finance served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Using the table when line 33 is above the test amount. The booklet says “If No, see Tax computation”
- Skipping the rate schedule for a larger taxable income. The booklet says “or if line 38 is $65,000 or more, use the New York State tax rate schedule below.”
- Picking a tax computation worksheet for the wrong filing status. The booklet says “Find your New York State tax by using the correct tax computation worksheet within your filing status (see below).”
Related: New York retirement taxes, whether New York taxes 401(k) and IRA withdrawals, Form 1040 line 16, and whether New York taxes Roth conversions.
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Answer againSources
- Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Related official page (not quoted): New York State Department of Taxation and Finance, personal income tax forms and instructions page: www.tax.ny.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.