2012 New York State Individual Tax Return Forms
You must file a New York State income tax return if you’re a New York State resident and are required to file a federal return. You may also have to file a New York State return if you’re a nonresident of New York and you have income from New York State sources.
New York State residents – Form IT-201, Resident Income Tax Return
If
- You have to file a federal return.
- You didn’t have to file a federal return but your federal adjusted gross income1 plus New York additions2 was more than $4,000 ($3,000 if you are single1 and can be claimed as a dependent on another taxpayer’s federal return).
- You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
- You want to claim any of the refundable or carryover credits available.
- You’re subject to the New York State minimum income tax.
You may have additional filing responsibilities if you’re a New York City or Yonkers resident or part-year resident or you have Yonkers income.
New York State nonresidents – Form IT-203, Nonresident and Part-Year Resident Income Tax Return
If
- You’re a nonresident with New York source income and your New York adjusted gross income federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.
- You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
- You want to claim any of the refundable or carryover credits available.
- You’re subject to the New York State minimum income tax on tax preference items derived from or connected with New York sources.
- You had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes.
You may have additional filing responsibilities if you have Yonkers income.
New York State part-year residents – Form IT-203, Nonresident and Part-Year Resident Income Tax Return
If
- You’re a part-year resident with any income during your resident period or you had New York source income during your nonresident period.
- You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
- You want to claim any of the refundable or carryover credits available.
- You’re subject to the New York State minimum income tax on tax preference items derived from or connected with New York sources.
- You’re a part-year resident and you are subject to a separate tax on any lump-sum distributions for your resident period derived from or connected with New York sources.
- You had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes.
You may have additional filing responsibilities if you’re a New York City or Yonkers part-year resident or you have Yonkers income.
General changes for 2012
• New York State tax rates reduced
Certain rates within the New York State tax rate schedules
have been reduced, and the tax computation worksheets for
taxpayers with New York adjusted gross income of more than
$100,000 are now based on filing status.
• Forms IT-2, IT-1099-R, and IT-1099-UI eliminated
Taxpayers no longer file New York Forms IT-2, Summary
of W-2 Statements, IT-1099-R, Summary of Federal
Form 1099-R Statements, and IT-1099-UI, Summary of
Unemployment Compensation Payments. Instead, they must
include the state copy of certain federal forms with their New
York State returns.
• Whole dollar amounts required on income tax forms
For tax years 2012 and after, taxpayers may enter only whole
dollar amounts on income tax forms.
• Foreign account information required on Form IT-201
Taxpayers must now acknowledge if they have a financial
account located in a foreign country.
• Dependent exemption information must be entered on
Form IT-201
Taxpayers must now enter information for each dependent for
whom they claimed a dependent exemption on Form IT-201.
• Itemized deduction schedule now a separate form
The itemized deduction schedule has been moved from
Form IT-201 to new Form IT-201-D, Resident Itemized
Deduction Schedule. See the instructions for Form IT-201-D
• Penalty and interest line added to Form IT-201
Taxpayers may now enter and pay any penalty and interest
they owe directly on Form IT-201.
• Additional account information required on Form IT-201
For direct deposit or electronic funds withdrawal, taxpayers
must now designate whether the checking or savings account
is a personal or business account and enter the amount of the
electronic funds withdrawal (if applicable).
• STAR eligibility suspended for certain taxpayers with
past-due state tax liabilities
This program provides that taxpayers whose total past-due
state and local tax liabilities are $4,500 or more, and who own
real property, may have their STAR exemptions suspended.
• Metropolitan commuter transportation mobility tax
(MCTMT) threshold increased
The threshold for imposing the MCTMT on individuals with net
earnings from self-employment has increased from $10,000 to
$50,000 for tax years beginning on or after January 1, 2012.
See Form MTA-6, Metropolitan Commuter Transportation
Mobility Tax Return, and its instructions.
New credits
• Beer production credit
A new credit is available to registered beer distributors that
produce 60,000,000 or fewer gallons of beer in New York
State in the tax year. See Form IT-636, Beer Production
Credit, and its instructions.
• Empire State Jobs Retention Program
This program provides tax incentives to businesses that are
at risk of leaving the state due to the impact on business
operations of an event (such as a natural disaster) leading to
an emergency declaration by the governor. See Form IT-634,
Empire State Jobs Retention Program Credit, and its
instructions.
• New York Youth Works Tax Credit Program
This program provides tax incentives to qualified businesses
employing at-risk youths in full-time and part-time positions in
2012 and 2013. See Form IT-635, New York Youth Works Tax
Credit, and its instructions.
Changes to existing credits
• Empire State commercial production credit
This credit has been extended through tax years beginning
before January 1, 2015. See Form IT-246, Claim for Empire
State Commercial Production Credit, and its instructions.
• Empire State film post-production credit
Visit the Governor’s Office for Motion Picture and Television
Development Web site at www.nylovesfilm.com for information
concerning the amendments made to this credit.
• Biofuel production credit
This credit has been extended through tax years beginning
before January 1, 2020. See Form IT-243, Claim for Biofuel
Production Credit, and its instructions.
• Noncustodial parent earned income credit
This credit has been extended through tax years beginning
before January 1, 2015. See Form IT-209, Claim for
Noncustodial Parent New York State Earned Income Credit,
and its instructions.
• Clean heating fuel credit
This credit has been extended through tax years beginning
before January 1, 2017. See Form IT-241, Claim for Clean
Heating Fuel Credit, and its instructions.
• Solar energy system equipment credit
This credit has been expanded to include leased property.
See Form IT-255, Claim for Solar Energy System Equipment
Credit, and its instructions.
• Brownfield credits
The eligibility timeframe for the brownfield tax credits has
been extended from March 31, 2015, to December 31, 2015.
See Forms IT-611, Claim for Brownfield Redevelopment Tax
Credit, IT-612, Claim for Remediated Brownfield Credit for
Real Property Taxes, and IT-613, Claim for Environmental
Remediation Insurance Credit, and their instructions.