Updated October 24, 2026. Quick answer: Form IT-201 is the New York State resident income tax return, and it also carries the New York City, Yonkers and commuter tax lines. This page lists the IT-201 lines read in this series, with a link to a page that reads each one from the state’s 2025 instructions and form.
What this page covers
The booklet that holds the line instructions is titled “Instructions for Form IT-201”. Its steps run from federal income and adjustments through New York additions and subtractions, the deduction and exemption, tax, credits, payments and the refund lines. For the state-level picture, see New York retirement taxes and whether New York taxes pensions. For lines 26 and 29, the pension subtraction and the pension and annuity income exclusion, see that page; this series does not repeat it.
Form IT-201, one line at a time
Each row links to the page for that line or group of lines. The last column is the form’s own label for it.
| Line | Page | The form’s label |
|---|---|---|
| Lines 1 to 19 | Federal income and adjustments | “Federal adjusted gross income (subtract line 18 from line 17)” |
| Lines 9 and 10 | IRA and pension income | “Taxable amount of pensions and annuities.” |
| Line 20 | Other states’ bond interest | “Interest income on state and local bonds and obligations (but not those of NYS or its local governments)” |
| Line 21 | Public employee 414(h) contributions | “Public employee 414(h) retirement contributions from your wage and tax statements” |
| Lines 15 and 27 | Social Security benefits | “Taxable amount of Social Security benefits (from line 15)” |
| Line 28 | U.S. government bond interest | “Interest income on U.S. government bonds” |
| Line 33 | New York adjusted gross income | “New York adjusted gross income (subtract line 32 from line 24)” |
| Line 34 | Standard or itemized deduction | “Enter your standard deduction or your itemized deduction (from Form IT-196)” |
| Lines 36 to 38 | Dependent exemption and taxable income | “Taxable income (subtract line 36 from line 35)” |
| Line 39 | New York State tax | “NYS tax on line 38 amount” |
| Line 40 | Household credit | “NYS household credit” |
| Line 41 | Resident credit | “Resident credit” |
| Lines 47 and 47a | New York City tax | “NYC resident tax on line 47 amount” |
| Line 59 | Sales or use tax | “Sales or use tax (do not leave blank)” |
| Line 67 | Real property tax credit | “Real property tax credit” |
| Lines 72 to 74 | Tax withheld | “Total New York State tax withheld” |
| Line 75 | Estimated tax payments | “Total estimated tax payments and amount paid with Form IT-370” |
| Lines 77 to 79 | Overpayment, refund and 2026 estimated tax | “Amount of line 77 available for refund (subtract line 79 from line 77)” |
| Line 83 | Direct deposit account information | “Account information for direct deposit or electronic funds withdrawal.” |
Related pages
For how New York treats Social Security as a topic, see whether New York taxes Social Security. For the withholding side of retirement income, see New York pension tax withholding.
Edition and line numbers
This page reads Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, 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.
Related: New York retirement taxes, whether New York taxes pensions, and the pension and annuity income exclusion.
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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.