Quick answer: If you moved into or out of New York in 2025, or if you live outside New York but earned income from a New York employer, you file Form IT-203 — not the standard IT-201. Your refund is calculated using an income allocation method that only taxes your New York-source income, not your full-year earnings. The refund tracker at tax.ny.gov/PRIS/prisStart works for IT-203 filers the same as for full-year residents. Your refund amount appears on Line 68 of Form IT-203. Last verified: June 3, 2026.
Who Files Form IT-203 Instead of IT-201?
Most people who file a New York State tax return use Form IT-201, the full-year resident return. But a significant portion of New York filers — especially in New York City, where people move in and out constantly and employers routinely withhold NY tax for remote workers — need Form IT-203, the Nonresident and Part-Year Resident Income Tax Return.
You file Form IT-203 if you fall into one of these categories:
Part-year resident: You lived in New York State for part of the tax year and lived elsewhere for the rest. The most common scenarios are moving to New York in the middle of the year, moving out of New York mid-year, or students who split time between a New York address and an out-of-state home. Under New York State law, you are a part-year resident for the period during which your domicile was New York — or during which you maintained a permanent place of abode in New York and spent 184 or more days in the state.
Full-year nonresident: You lived outside New York State for the entire year but earned income from New York sources — wages from a New York employer, income from rental property located in New York, or business income connected to New York. As a nonresident, you owe New York tax on that New York-source income, and if your employer withheld more than you owe, you are entitled to a refund.
The filing requirement kicks in when your New York adjusted gross income (the Federal amount column on Form IT-203, Line 31) exceeds your New York standard deduction for 2025. Those standard deductions, sourced directly from the NY Department of Taxation and Finance, are:
- Single (can be claimed as dependent): $3,100
- Single (cannot be claimed as dependent): $8,000
- Married filing jointly: $16,050
- Married filing separately: $8,000
- Head of household: $11,200
- Qualifying surviving spouse: $16,050
Even if you fall below the standard deduction threshold and technically have no tax liability, you still need to file IT-203 if you want a refund of any New York State, New York City, or Yonkers taxes that were withheld from your paychecks. Withholding does not automatically become a refund — you have to file to claim it.
How New York Calculates Tax for IT-203 Filers: The Income Allocation Method
This is the part most guides skip — and it’s the reason IT-203 refunds are often different from what filers expect.
New York does not simply tax you on the income you earned while living in New York. For the math, the state uses a two-column method:
- Federal amount column: Your total income for the year from all sources, computed as if you were a full-year resident. This is used to calculate your “base” tax rate.
- New York amount column: Your actual New York-source income only. This is used to determine what portion of that base tax actually applies to New York.
The calculation works like this: New York first figures out what your tax would be if all your income were subject to New York rates (your full-year hypothetical tax). Then it multiplies that amount by the ratio of your New York income to your total income. The result is your actual New York tax liability. Any withholding you paid above that amount comes back to you as a refund.
Why does this matter practically? It means your New York tax rate is based on your full income — even the parts earned in other states — but only applied to your New York portion. A high earner who lived in New York for only two months will pay a higher rate on those two months’ worth of income than someone whose total income is low.
Part-Year Residents: Resident Period vs. Nonresident Period
If you moved to New York during 2025 (say, in March), your return covers two distinct periods:
- Nonresident period (January 1 – date before you moved to NY): Only New York-source income earned during this period is taxable. If you had no NY-source income before moving here, your nonresident period income in the NY column is zero.
- Resident period (move-in date – December 31): All income from all sources during this period is included in the New York amount column, just as it would be for a full-year resident.
If you moved out of New York (say, left in July), the logic reverses: your resident period runs from January 1 through your move-out date, and your nonresident period covers the rest of the year.
The most common refund trigger for part-year residents: your employer withheld New York taxes based on a full-year salary assumption, but you only lived in New York for part of the year. Your actual liability is only on the resident-period income plus any nonresident-period NY-source income — so you end up with excess withholding and a refund.
Nonresidents: What Counts as New York Source Income?
As a full-year nonresident, you only owe New York tax on income that has a New York source. The Department of Taxation and Finance defines New York source income to include:
- Wages, salaries, and tips for services performed in New York State
- Income from a business, trade, profession, or occupation carried on in New York
- Income from real or tangible personal property located in New York
- Income from a partnership or S corporation that carries on business in New York
- Gambling winnings from a New York source
- Income from certain sales of New York real property or partnership interests connected to NY
What does not count as New York source income for nonresidents: interest and dividends (unless from a NY business you own), pensions from NY employers if you live out of state, Social Security benefits, and wages for work you physically performed outside New York — with one major exception covered in the next section.
The Telecommute Rule: New York’s “Convenience of the Employer” Test
This is the rule that surprises the most people — and generates the most erroneous withholding situations.
If your primary office is located in New York State, but you work from home in another state, New York taxes those remote work days as if you worked them in New York — unless your employer has established a “bona fide employer office” at your out-of-state location. The official language from the NY Department of Taxation and Finance: “days telecommuting are considered days worked in the state unless your employer has established a bona fide employer office at your telecommuting location.”
In practice, a home office you set up for your own convenience does not qualify. A real employer-established office with separate facilities, equipment the employer pays for, and business functions performed there may qualify — but the bar is high, and the Department evaluates multiple factors.
What this means for your refund: if you are a New Jersey, Connecticut, or Pennsylvania resident who works for a New York-based employer and your employer withheld New York taxes on your full salary including remote days, you may owe exactly what was withheld. Your return will not generate a refund of the “remote day” portion unless you can document that your employer has a qualifying bona fide office at your home location. If you believe you were overtaxed under this rule, consult a tax professional before claiming a refund of remote-day withholding.
New York City Tax: Who Owes It and Who Doesn’t
One of the clearest advantages of being a nonresident: nonresidents of New York City owe no New York City personal income tax. NYC personal income tax only applies to people who are residents of New York City — meaning their domicile is one of the five boroughs (Manhattan, Brooklyn, Queens, the Bronx, Staten Island), or they maintain a permanent place of abode in NYC and spend 184 or more days there.
If you are a full-year nonresident who works in NYC but lives in New Jersey, you pay New York State tax on your NY-source income but owe zero NYC income tax. If your employer withheld NYC tax from your paychecks anyway (which does happen, particularly early in a new job), you are entitled to a full refund of those NYC withholdings when you file Form IT-203.
Part-year residents are taxed on NYC income only for the portion of the year they were NYC residents. If you moved out of New York City in June and your employer continued withholding NYC tax through December, the excess withholding for the post-move months comes back as a refund on your IT-203.
Yonkers nonresidents: Different rule. Nonresidents who earn income in Yonkers — wages or business income sourced to Yonkers — may owe a Yonkers nonresident earnings tax, which is calculated and reported on your New York State return. This is distinct from the resident surcharge Yonkers residents pay.
Where to Find Your Refund Amount on Form IT-203
The NY State refund tracker requires you to enter the exact whole-dollar refund amount from your filed return. On Form IT-203 for tax years 2020–2025, your requested refund amount is on Line 68.
Enter it as a whole dollar figure — round $423.87 to 423. The system matches against the number on your return exactly. If you enter the wrong amount four times in a row, the tracker locks you out for 24 hours.
To check your refund status, go to tax.ny.gov/PRIS/prisStart or call the automated line at 518-457-5149 (available 24/7; press 2 for Spanish). For amended Form IT-203 returns, the online tracker does not work — call 518-457-5149 and speak with a representative.
Why IT-203 Refunds Take Longer Than IT-201 Refunds
Part-year and nonresident returns are more complex than full-year resident returns, and the Department’s review systems treat them accordingly. Several factors commonly extend IT-203 processing times:
Income allocation verification. The Department cross-checks your claimed New York-source income against employer-filed withholding records (W-2s). If your allocation doesn’t match what your employers reported, you’ll receive a DTF-948 Request for Information asking you to document your residency dates or your days worked in vs. outside New York.
Residency date disputes. Part-year returns require you to establish when you became or stopped being a New York resident. The Department may request lease agreements, utility bills, driver’s license records, or other proof of your move dates. This is one of the most common hold triggers for IT-203 returns.
Telecommuting allocation disputes. If your return shows you allocated some of your NY employer’s wages to out-of-state work days, the Department may review whether the convenience-of-the-employer test was applied correctly.
If you receive a DTF-948 letter asking for documentation, respond by the deadline on the letter through your NY Individual Online Services account. Your refund cannot move forward until you respond. For a full walkthrough of how to respond to DTF letters and what every status message means, see our related guides on every NY State tax refund letter decoded and the NY State refund tracker guide.
The Resident Credit: Getting Credit for Taxes You Paid Another State
If you were a New York resident for part of the year and earned income in another state during your resident period, you likely paid tax to that other state. New York allows a nonrefundable resident credit (Form IT-112-R) against your NY tax for those taxes paid to another state — but only for the portion of out-of-state tax that applies to income sourced to and taxed by the other state while you were a New York resident.
This credit can significantly reduce your New York tax liability and increase your refund. The resident credit is nonrefundable, meaning it can reduce your liability to zero but cannot create a refund by itself. The refundable portion — what actually gets deposited or mailed to you — comes from excess withholding above your actual tax liability.
Eligibility Checklist for IT-203 Filers Expecting a Refund
- Confirm your residency status: part-year resident or full-year nonresident
- Identify your exact move-in or move-out date (gather lease, utility bills, or change-of-address records as backup)
- Identify all New York-source income: wages from NY employer, NY rental income, NY business income
- Confirm your employer’s withholding — collect all W-2s showing NY State, NYC, and Yonkers withholding
- Check whether your remote work days qualify under the bona fide employer office test if applicable
- Note total NY withholding paid across all W-2s — that’s the pool from which your refund comes
- After filing, note the exact whole-dollar amount from Line 68 of your IT-203
- Use that Line 68 amount to check status at tax.ny.gov/PRIS/prisStart
- If you receive a DTF-948 letter, respond before the deadline on the letter
Deadline Schedule
- April 15, 2026 — Original filing deadline for 2025 returns (IT-201 and IT-203)
- October 15, 2026 — Extended deadline if you filed for an automatic 6-month extension (Form IT-370)
- 3 years from original due date — Statute of limitations to file an amended IT-203 to claim an additional refund
- 45 days from filing date (or April 15, whichever is later) — Point at which NY owes you interest on a delayed refund
- 15 days from issue date — Allow before contacting your bank about a missing direct deposit
- 30 days — Processing time if you request a prior-year return copy via Form DTF-505
Where to Get Free Help
IT-203 returns are more complex than standard resident returns. If your situation involves a mid-year move, multiple states, telecommuting, or a dispute over residency dates, free professional help is available.
VITA sites and NYC Free Tax Prep: IRS-certified Volunteer Income Tax Assistance sites can prepare IT-203 returns at no charge for eligible filers. Use the IRS VITA locator at irs.treasury.gov/freetaxprep to find sites near you.
NY State Taxpayer Rights Advocate: If your IT-203 refund has been held for more than four months, you’ve responded to all letters, and you cannot get resolution through normal channels, the Office of the Taxpayer Rights Advocate handles exactly these situations. Contact them at tax.ny.gov/tra or file Form DTF-911. Phone: 518-530-4357. Fax: 518-435-8532.
NY Tax Department direct: For personal income tax questions, call 518-457-5181, Monday–Friday, 8:30 a.m.–4:30 p.m. Eastern. For refund status (automated), call 518-457-5149, 24/7.
Quick-Reference Card
- Form to file: IT-203 (Nonresident and Part-Year Resident)
- Refund line: Line 68 (tax years 2020–2025)
- Check status: tax.ny.gov/PRIS/prisStart
- Automated status phone: 518-457-5149, 24/7 | Spanish: press 2
- Amended IT-203 status: Call 518-457-5149 (online tool won’t work)
- Tax questions (live rep): 518-457-5181, M–F 8:30 a.m.–4:30 p.m. ET
- Taxpayer Rights Advocate: 518-530-4357 | tax.ny.gov/tra
- NYC income tax: Nonresidents owe none. Only NYC residents pay NYC personal income tax.
- Yonkers nonresidents: May owe Yonkers nonresident earnings tax on income sourced to Yonkers
- Telecommuting rule: Remote days for a NY-based employer count as NY workdays unless employer has a bona fide out-of-state office
- 2025 NY standard deduction (single): $8,000 | (married filing jointly): $16,050
- Resident credit form: IT-112-R (for taxes paid to other states during your NY resident period)
Frequently Asked Questions
I moved to New York City in August 2025. Do I owe NYC income tax for the full year?
No. You only owe NYC personal income tax for the period you were a New York City resident — August through December in this example. Your employer may have withheld NYC tax for only part of the year, or may have withheld for the full year depending on when they updated your records. File Form IT-203, allocate your income correctly between your resident and nonresident periods, and your NYC tax liability will be calculated only for the resident portion. Any over-withheld NYC tax comes back to you as a refund.
I live in New Jersey but my office is in Manhattan. My employer withheld both NJ and NY tax. Am I being double-taxed?
Not if your returns are prepared correctly. New Jersey provides a resident credit for taxes paid to New York on income earned in New York. Your NY return (Form IT-203) taxes your New York-source wages. Your NJ return taxes all your income but gives you a credit for the NY taxes on the portion taxed by NY. If both returns are prepared correctly, you should not pay more combined tax than if you worked entirely in one state.
I worked remotely from Florida for a New York employer all year. Do I owe any NY tax?
Potentially yes, under New York’s convenience-of-the-employer test. If your primary office is a New York location and you telecommuted for your own convenience (not because your employer required you to be in Florida), New York treats those remote work days as New York workdays. If your employer withheld NY tax on your full salary, that withholding is likely correct under NY’s current rules. If you believe your situation qualifies for the bona fide employer office exception, consult a tax professional before filing an IT-203 claiming a refund of that withholding.
I moved out of New York in 2025 and now live in another state. Do I still need to file a NY return?
Yes, if you had New York income during your resident period or New York-source income during your nonresident period (such as from a former NY employer who continued withholding, or from NY rental property you kept). File Form IT-203. If your total NY adjusted gross income was below your standard deduction and you had no withholding, you may have no filing requirement — but you’d still want to file to claim a refund of any withheld taxes.
My IT-203 refund amount is different from what I calculated. What happened?
The most common reasons: the Department recalculated your income allocation based on employer-reported W-2 data, adjusted the resident credit amount, corrected a math error, or applied your refund to an outstanding debt. You will receive Form DTF-160 or DTF-161 explaining the specific adjustment. If you disagree, dispute it online through your Individual Online Services account. For more on the dispute process, see our full guide on NY State refund holds and what every status message means. If you are also waiting on an NY unemployment determination that could affect your tax picture, see our NY unemployment guide for 2026 for how those benefits are taxed.
Last verified: June 3, 2026. Primary sources: NY State Department of Taxation and Finance — Filing Information for New York State Nonresidents (updated November 30, 2023); Filing Information for New York State Part-Year Residents (updated November 30, 2023); FAQs about Filing Requirements, Residency, and Telecommuting (updated October 24, 2025); 2025 Standard Deductions (updated October 23, 2025); Check Your Refund Status (updated January 7, 2026); Office of the Taxpayer Rights Advocate (updated January 26, 2026).
