You must file Form IT-203 if you:
- were not a resident of New York State and received income during the tax year from New York State sources, or
- moved into or out of New York State during the tax year.
You can use the income tax form selector if you need help identifying the correct form to file.
You are subject to New York State income tax on:
- income you received from New York sources while you were a nonresident
- all income you received while you were a New York State resident.
For more information, see Publication 88, General Tax Information for New York State Nonresidents and Part-Year Residents.
Form and Instructions:
IT-203 Nonresident and Part-Year Resident Income Tax Return form

