Provided are a top coating composition for a photoresist which can be used in immersion lithography, and a method of forming a photoresist pattern using the same. The top coating composition includes: a polymer including at least three different structural repeating units including a first repeating unit comprising a carboxy group substituted by an alkyl protecting group or an acid-labile group, a second repeating unit comprising an acid group, and a third repeating unit comprising a polar group, and an organic solvent comprising an alcohol.