Form IT-201-X: New York State Tax Amendment

Form IT-201-X, also known as the New York State Tax Amendment, allows individuals who have already filed their original Form IT-201, the resident income tax return, to make changes or corrections to the information they previously submitted.

Who needs to use Form IT-201-X?

You might need Form IT-201-X if you:

A. Discovered an error on your original return, such as miscalculated income, missed deductions, or incorrect filing status.

B. Received additional income that wasn't reported on your original return, like late arriving W-2s.

C. Need to claim additional credits or deductions that you weren't aware of when you initially filed.

D. The IRS amended your federal return, which may impact your New York state taxes.

Important points to Consider for Form IT-201-X:

A. Filing deadline: While the typical filing deadline for New York State income tax returns coincides with the federal deadline (typically April 15th), amended returns using Form IT-201-X have a different deadline. You must generally file Form IT-201-X by April 15th of the third year following the tax year you are amending.

B. Filing method: Although you can prepare Form IT-201-X electronically through some services, it cannot be submitted electronically. You must print, sign, and mail the completed form to the New York State Department of Taxation and Finance.

C. Penalties: There may be penalties and interest charged for late filing or underpayment of taxes owed through the amendment.