Form IT-225, New York State Modifications, is the form the New York State Department of Taxation and Finance provides for reporting New York additions and subtractions to federal adjusted gross income that have no line of their own on your return. You submit it with Form IT-201, IT-203, IT-204, or IT-205. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the form and its instructions (Form IT-225-I) at tax.ny.gov.
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What is IT-225?
Form IT-225, New York State Modifications, is the attachment to Form IT-201, IT-203, IT-204, or IT-205 on which you report New York additions to and subtractions from federal adjusted gross income that do not have their own line on your return.
The New York State Department of Taxation and Finance issues the form. It has two schedules. Schedule A lists New York State additions (lines 1 to 9) and Schedule B lists New York State subtractions (lines 10 to 18). Each schedule has a Part 1 for individuals, partnerships, and estates or trusts, and a Part 2 for partners, shareholders, and beneficiaries who receive modifications from an entity.
Every entry is a modification code with an amount. The form pre-prints the prefix of each code: A- (additions) and S- (subtractions) in Part 1, and EA- and ES- in Part 2. The instructions, Form IT-225-I, contain an Addition modifications chart and a Subtraction modifications chart that show which codes apply to each return and whether a code goes on this form or directly on a line of the return.
Form IT-225 is not for modifications that the return itself has a line for. Several codes, such as A-103, A-104, A-113, S-103, S-106, S-107, and S-125, are entered on specific lines of some returns and must not be entered here by those filers.
Who needs to file IT-225?
Anyone filing Form IT-201, Resident Income Tax Return; Form IT-203, Nonresident and Part-Year Resident Income Tax Return; Form IT-204, Partnership Return; or Form IT-205, Fiduciary Income Tax Return, who has New York additions or subtractions with no line of their own on that return completes Form IT-225 and submits it with the return.
- Individuals, partnerships, and estates or trusts complete Schedule A, Part 1 for additions and Schedule B, Part 1 for subtractions.
- Partners, S corporation shareholders, and beneficiaries complete Part 2 of each schedule with the modifications the partnership, S corporation, or estate or trust provides to them.
- Anyone who makes an entry on the Other line of Form IT-201, IT-203, or IT-205, or on the Total subtraction modifications line of Form IT-204, must submit a properly completed Form IT-225.
If more than one set of instructions applies to you, follow all of them. You may list the same code in both Part 1 and Part 2.
Exclusions depend on the return. For example, Form IT-201 filers do not enter A-103, A-104, A-113, S-103, S-104, S-106, S-107, or S-125 on this form, and Form IT-205 filers do not enter A-113, A-201, or S-125. The IT-225-I instructions list the others.
When to file IT-225
Form IT-225 has no due date of its own: you submit it whenever you submit the return it supports, Form IT-201, IT-203, IT-204, or IT-205. The form says to submit it with that return, and the instructions set no separate deadline.
If you are an S corporation shareholder, make the modifications for the tax year of the S corporation that ends in your tax year. If you have more than seven entries in any part, prepare an additional Form IT-225 at the same time and submit it with the first.
Documents you need
- Form IT-201, IT-203, IT-204, or IT-205: Form IT-225 is submitted with the return whose box you mark at the top of the form.
- Form IT-399, New York State Depreciation Schedule: for modifications A-205, A-206, S-210, and S-211, unless you are a partner, shareholder, or beneficiary, who enters the amount the entity gives you.
- Form IT-398, New York State Depreciation Schedule for IRC Section 168(k) Property: for A-209, S-213, and S-214, unless you are a partner, shareholder, or beneficiary.
- Form IT-211, Special Depreciation Schedule: for A-210 and S-207, unless you are a partner, shareholder, or beneficiary.
- Form IT-221, Disability Income Exclusion: to calculate the S-124 amount, if you retired on disability before age 65 and were permanently and totally disabled.
- Form IT-223, Innovation Hot Spot Deduction: for S-216.
- A statement explaining how you meet each requirement of an exception: attach it if you believe the A-211 related-member add-back does not apply to you.
- A statement with the SSN or ITIN of any spouse or former spouse receiving the alimony or separate maintenance payments: Form IT-203 filers attach it for S-136.
How to fill out IT-225
Mark your return and enter identifiers
Enter your name(s) and identifying number as shown on your return, and mark an X in the box for the return you are filing: IT-201, IT-203, IT-204, or IT-205. For a joint return, enter both spouses' names and the SSN of the taxpayer listed first.
Decide which parts apply
Use Part 1 of each schedule as an individual, partnership, or estate or trust, and Part 2 as a partner, shareholder, or beneficiary. If more than one applies, complete every part that applies to you.
Enter additions on lines 1a to 1g
On Schedule A, Part 1, line 1, enter the number of each addition code after the pre-printed A- and its total in column A. Form IT-203 filers, partnerships, and estates or trusts doing business in and outside New York enter in column B the part tied to New York State sources.
Total Part 1 additions
Add column A of lines 1a through 1g and enter it on line 2. Enter on line 3 the Part 1, column A total from any additional Form IT-225, and add lines 2 and 3 on line 4.
Enter entity additions on lines 5a to 5g
On Part 2, line 5, enter the codes the entity gave you after the pre-printed EA-, with the total amount in column A and the NYS allocated amount in column B if applicable. Combine amounts of the same code from several entities on one line.
Total Part 2 and all additions
Add column A of lines 5a through 5g on line 6, enter additional-form totals on line 7, and add lines 6 and 7 on line 8. Add lines 4 and 8 on line 9.
Carry line 9 to your return
Form IT-201 filers enter line 9 on line 23; IT-203 filers on line 22, Federal amount column, and the sum of column B of lines 1 and 5 in the New York State amount column; IT-205 filers on line 65; IT-204 filers on line 108.
Enter subtractions on lines 10a to 10g
On Schedule B, Part 1, line 10, enter the number of each subtraction code after the pre-printed S- and its total in column A. Enter column B only if you are a Form IT-203 filer, partnership, or estate or trust doing business in and outside New York.
Total Part 1 subtractions
Add column A of lines 10a through 10g on line 11, enter the additional-form total on line 12, and add lines 11 and 12 on line 13.
Enter entity subtractions on lines 14a to 14g
On Part 2, line 14, enter the codes the entity provided after the pre-printed ES-, with amounts in columns A and B as applicable. Do not enter the codes excluded for your return, and combine repeated codes on one line.
Total subtractions and carry line 18
Add lines 14a through 14g on line 15, enter additional-form totals on line 16, add lines 15 and 16 on line 17, and add lines 13 and 17 on line 18. Enter line 18 on IT-201, line 31; IT-203, line 29 (plus the column B sum of lines 10 and 14 in the New York State amount column); IT-205, line 68; or IT-204, line 110.
Review, download, and attach
Check that all amounts are whole dollars and the right codes are used for your return. Download or print the completed PDF from FillingPDF and submit it with your return, with any supporting forms the codes require.
How to submit IT-225
Form IT-225 is submitted as an attachment to the return it supports; the form prints no separate address, portal, or appointment rule of its own.
- With Form IT-201, IT-203, IT-204, or IT-205: submit the completed Form IT-225 together with that return, and include any additional Forms IT-225 you needed for more than seven entries.
- Where to send the package: follow the filing instructions for the return you are submitting. The IT-225-I instructions point to the instructions for that return for details.
- Supporting forms and statements: include any form or statement that a specific modification requires (see the required documents list).
Instructions for the form are published by the Department of Taxation and Finance at https://www.tax.ny.gov/forms/current-forms/it/it225i.htm. FillingPDF lets you fill out and download the PDF; submission follows the channels that apply to your return.
Common mistakes to avoid
- Entering a code on Form IT-225 that your return has its own line for, such as S-106, S-107, or S-125 for Form IT-201 filers.
- Leaving out a specific subtraction code, including one provided by a partnership, S corporation, or estate or trust; the Department may disallow the subtraction.
- Making an entry on the Other line of the return (or the Total subtraction modifications line of Form IT-204) without submitting a completed Form IT-225.
- Cramming more than seven entries into one part instead of submitting a separate Form IT-225 for the extra additions or subtractions.
- Entering the same code from several entities on separate lines instead of combining the amounts on one line.
- Entering amounts with cents; the form says to enter whole dollars only.
- Not marking the box that identifies the return (IT-201, IT-203, IT-204, or IT-205) you are filing with Form IT-225.
- Carrying line 9 or line 18 to the wrong return line, or, for Form IT-203, leaving out the New York State amount column sum of the column B entries.
- Completing Form IT-399, IT-398, or IT-211 as a partner, shareholder, or beneficiary instead of entering the amount the entity provided.
Frequently asked questions
What is Form IT-225 used for?
Form IT-225, New York State Modifications, reports New York additions to and subtractions from federal adjusted gross income that do not have their own line on your return. You submit it with Form IT-201, IT-203, IT-204, or IT-205.
Do I have to file Form IT-225 with my New York return?
Only if you have modifications without a line of their own on your return. If you make an entry on the Other line of Form IT-201, IT-203, or IT-205, or on the Total subtraction modifications line of Form IT-204, you must submit a properly completed Form IT-225.
Can I fill out Form IT-225 online?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form; you submit it with your return through the channels that apply to that return.
What if I have more than seven modifications?
Submit a separate Form IT-225 listing the extra additions or subtractions in the appropriate parts. Enter the column A totals from the additional forms on lines 3, 7, 12, and 16 of the first form so they flow into lines 9 and 18.
Which modification codes can I not enter on Form IT-225?
It depends on your return. IT-201 filers do not enter A-103, A-104, A-113, S-103, S-104, S-106, S-107, or S-125, and IT-203 filers do not enter A-104, A-113, S-106, S-107, or S-125. Those go on lines of the return itself; see the IT-225-I charts.
Where do I send Form IT-225?
With the return it supports. Form IT-225 prints no address of its own, so follow the filing instructions for Form IT-201, IT-203, IT-204, or IT-205, whichever you are submitting.
What is the difference between Part 1 and Part 2?
Part 1 is for modifications that apply to you as an individual, partnership, or estate or trust. Part 2 is for modifications passed to you as a partner, shareholder, or beneficiary, which the entity should give you with the code and amounts.
What happens if I leave out a subtraction code?
The Department of Taxation and Finance may disallow the subtraction. The instructions say this applies to the specific subtraction codes they identify, including those provided by a partnership, S corporation, or estate or trust.
What goes in column B of Form IT-225?
Column B, NYS allocated amount, is for Form IT-203 filers, partnerships, and estates or trusts doing business in and outside New York. Enter the part related to income, gain, loss, or deduction derived from or connected with New York State sources.
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