Form IT-203-X: Nonresident and Part- Year Resident Amended Income Tax Return

New York State Form IT-203-X is used to amend a previously filed Nonresident and Part-Year Resident Income Tax Return (IT-203) for tax year 2023. This means you can use it to make corrections or changes to your originally submitted IT-203.

Who should use Form IT-203-X?

  • You should use Form IT-203-X if you discover any errors on your original return, such as miscalculated income, incorrect deductions, or missing information.
  • It is also suitable if your filing status or income changes after you have filed your original return.

What is the difference between Form IT-201-X and IT-203-X?

  • Use Form IT-201-X if you correctly filed Form IT-203 (Nonresident and Part-Year Resident Income Tax Return) for 2023 but need to make changes.
  • Use Form IT-203-X if you mistakenly filed Form IT-201 (Resident Income Tax Return) for 2023 when you were actually a nonresident or part-year resident.

What information is required to File Form IT-203-X?

A. Original information: Enter the information you originally reported on your Form IT-203.

B. Amended information: Indicate the corrected or updated information for each section you are amending.

C. Supporting documentation: Attach any relevant documents to support your amendments, such as W-2 forms or receipts.

Key points to consider for Form IT-203-X: 

A. Filing deadline: Generally, amended returns must be filed within three years from the original due date of the return (typically April 15th of the following year) or two years from the date the tax was paid, whichever is later.

B. Penalties: There may be penalties and interest charges for late filing or underpayment of taxes due to the amendment.

C. Electronic filing: You can electronically file your amended return through the NY Department of Taxation and Finance website.