Updated October 24, 2026. Quick answer: Lines 72, 73 and 74 of the New York Form IT-201 are where you report the New York State, New York City and Yonkers tax that was withheld from your pay or retirement payments. The booklet sends you to Form IT-2 for W-2 income and Form IT-1099-R for annuities, pensions, retirement pay and IRA payments. The three totals then count toward your payments on the next lines of the return.
What this line does
On page 4 of the form, under the heading “Payments and refundable credits”, three lines ask for withholding. The labels read “Total New York State tax withheld” for line 72, “Total New York City tax withheld” for line 73 and “Total Yonkers tax withheld” for line 74.
The booklet groups them under one instruction heading: “Lines 72, 73, and 74: Total New York State, New York City, and Yonkers tax withheld”. The form also tells you where the supporting forms fit: “If applicable, complete Forms IT-2 and IT-1099-R and submit them with your return.” For the full run of lines, see New York Form IT-201 line by line.
Who it applies to
The booklet prints the conditions in three parts. For wages: “If you received a federal Form W-2, Wage and Tax Statement:” For income from outside the country: “If you received foreign income but did not receive a federal Form W-2, you must complete Form IT-2.” For retirement payments: “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 IT-1099-R, Summary of Federal Form 1099-R Statements.”
If your retirement payments came with state withholding, the box detail on your Form 1099-R is explained on 1099-R boxes 14 to 19, and how a retiree can set up state withholding on withdrawals is on New York tax withholding on IRA and 401(k) withdrawals.
What the instructions say
| Line | What the form says |
|---|---|
| Heading | “Lines 72, 73, and 74: Total New York State, New York City, and Yonkers tax withheld” |
| Form W-2, step 1 | “Confirm 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” |
| Form W-2, step 2 | “Complete Form IT-2, Summary of W-2 Statements, for all federal Forms W-2 (or W-2c) you received.” |
| Form W-2, every record | “You must complete a W-2 record for each W-2 you receive, even if it does not show any New York State, New York City (NYC), or Yonkers wages or tax withheld.” |
| Form W-2, how many | “Submit as many Forms IT-2 as you need to report all your W-2s.” |
| Foreign income | “If you received foreign income but did not receive a federal Form W-2, you must complete Form IT-2.” |
| Form IT-1099-R | “you must complete Form IT-1099-R, Summary of Federal Form 1099-R Statements.” “Submit as many Forms IT-1099-R as you need to report all the Forms 1099-R you received.” |
| What to enter | “Enter on the appropriate line your total New York State, New York City, and Yonkers tax withheld from any of the following:” |
| List, first form | “Form IT-2, Summary of W-2 Statements” |
| List, second form | “Form IT-1099-R, Summary of Federal Form 1099-R Statements” |
| List, third form | “Form 1099-G, Certain Government Payments” |
| List, fourth form | “Form W-2G, Certain Gambling Winnings” |
| What to submit | “Submit all your Forms IT-2 and IT-1099-R with your Form IT-201.” |
| Forms 1099-G and W-2G | “In addition, submit any federal Forms 1099-G and W-2G that show any New York State, New York City, and Yonkers tax withheld.” |
| What to keep | “Do not submit federal Form W-2 or 1099-R with your return.” “Keep copies of those forms and the forms you submitted with your return for your records.” |
| Tip | “You may want to adjust the amount of New York State, New York City, or Yonkers tax you ask your employer to withhold on your behalf.” |
| Tip, the form to use | “Complete Form IT-2104, Employee’s Withholding Allowance Certificate, and give it to your employer.” |
Where the result goes next
Line 72, 73 and 74 are three of the entries that the form totals on line 76. The form words that line as “Total payments (add lines 63 through 75)”. The line right after yours, line 75, takes estimated tax payments; it has its own page, New York Form IT-201 line 75.
On the federal side, the matching figure sits on Form 1040 line 25, and the retirement form that produces the withholding amounts is covered on 1099-R box 4.
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.
Common mistakes
- Skipping a Form W-2 because it shows no New York wages. The booklet says “You must complete a W-2 record for each W-2 you receive, even if it does not show any New York State, New York City (NYC), or Yonkers wages or tax withheld.”
- Mailing in the federal forms themselves. The booklet says “Do not submit federal Form W-2 or 1099-R with your return.”
- Leaving out Form IT-2 when the only income came from abroad. The booklet says “If you received foreign income but did not receive a federal Form W-2, you must complete Form IT-2.”
Related: 1099-R boxes 14 to 19, New York tax withholding on IRA and 401(k) withdrawals, Form 1040 line 25, and 1099-R box 4.
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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.