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New York State Resident Credit for Taxes Paid to a Province of Canada

Online · Written guide Content date 1 min read

Taxpayers may claim a resident credit against New York State tax using Form IT-112-C if they had income sourced to and taxed by a Canadian province, and they were:

  • a full-year or part-year resident of New York State,
  • a New York State resident estate or trust, or
  • a part-year resident trust.

This credit is allowable only for the portion of the tax that applies to income sourced to and taxed by the Canadian province while the taxpayer was a New York State resident.

To enter New York State Form IT-112-C: 

From the main menu of the New York State return select:

  • Income
  • Credit for Taxes Paid to a Province of Canada - complete the required information. 

Additional information:

Instructions for Form IT-112-C