How to change or amend a filed return

The Tax Department accepts electronically filed amended returns.

Advantages of electronic filing include:

• faster refunds
• instant filing confirmation
• automatic encryption of your information

To learn about our free e-file options, see Free File your income tax return.

When you need to amend your return

You must file an amended New York State tax return if:

• you made an error when you filed your original New York State income tax return;
• the Internal Revenue Service (IRS) made changes to your federal return;
• you need to file a protective claim; or
• you need to report a net operating loss (NOL) carryback.

Do not file an amended return to protest an assessment

If you need to protest a paid assessment based on a statement of audit changes, do not use Form IT-201-X or Form IT-203-X.

If you receive an assessment from the Tax Department, do not file an amended return strictly to protest the assessment. Follow the instructions you receive with the assessment.

How to file an amended return

Complete your amended return as if you are filing the return for the first time.

Submit all the forms relevant to the information in your amended return (even if you already submitted these forms with your original return), such as:

• forms for any credits you are claiming or amending,
• forms you submitted as attachments to your original return that are still applicable (for example, IT-196, IT-227, IT-558, IT-201-ATT, or IT-203-ATT), and
• all your wage and tax statements, such as Form IT-2.

Do not submit a copy of your original Form IT-201, IT-203, or IT-195.

See the instructions for Form IT-201-X or IT-203-X for additional information about what to submit with your amended return.

See the instructions for the form you originally filed (Form IT-201 or Form IT-203) to determine which form to file when amending your return (Form IT-201-X or IT-203-X).

Additional information

• Current year Form IT-201-X and its instructions and Form IT-203-X and its instructions
• Previous year income tax forms
• Audits, bills, and collections

Department of Taxation and Finance

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