Instructions For Form It-203-Gr - Group Return For Nonresident Partners

IT-203-GR-

(2004) Page 3 of 4

Sales or use tax

Amended return or federal change

Individual taxpayers may now report the amount of New York State

An amended group return must be filed if an amended federal

and local sales and use taxes that they owe, if any, on their

return is filed by the partnership, or if a federal audit of the

personal income tax return. Sales and use tax cannot be reported

partnership changes any of the partnership items of income, gain,

on the group return. However, if a qualified nonresident electing

loss, or deduction reported on the original group return. An

partner expects to owe sales or use tax (see the instructions for

amended group return must be filed within 90 days of the date the

Form IT-203, Nonresident and Part-Year Resident Income Tax

federal amended partnership return is filed, or, in the case of a

Return), the partner may still be included on the group return, but

federal audit, within 90 days after the final determination of the

must also file Form ST-140, Individual Purchaser’s Report of Sales

change. Attach a copy of the federal report of examination changes

and Use Tax, on or before April 15, 2005, to report and pay any

and a signed statement by the group agent indicating that the

sales or use tax the partner owes.

partnership concedes the federal audit changes. If the partnership

does not concede the federal audit changes, attach a signed

Estimated income tax payments

statement explaining why.

A partnership that has received approval to file a group nonresident

Specific instructions

return may also elect to file group estimated income tax

Form IT-203-GR

installments on behalf of its qualified electing partners.

The group installments are filed on Form IT-2105, Estimated

Name and address box

Income Tax Payment Voucher . The form must show the name and

Enter in the spaces at the top of the return the legal name, trade

address of the partnership and the special New York identification

name (if any), address, and employer identification number of the

number assigned to the partnership. Enter on Form IT-2105 the

partnership exactly as these items will appear on its New York

total state and Yonkers estimated income tax paid on behalf of the

State partnership return, Form IT-204. In addition, enter the special

group. However, the group agent must maintain records to show

New York identification number in the box indicated.

that portion of the total that is paid on behalf of each participating

Note: You must complete Form IT-203-GR-ATT-A, and if

partner.

applicable, Form IT-203-GR-ATT-B, before you can complete

If the 2004 estimated income tax payments do not equal at least

lines 1 through 10 of Form IT-203-GR.

90% of the 2004 income tax, or 100% of the 2003 income tax

(110% of that amount if the nonresident partner is not a farmer or

Line 9 — If you owe more than one dollar, attach your payment to

fisherman and the New York adjusted gross income on that return

the front of this return. Make your check or money order payable to

is more than $150,000 or, if married filing separately, more than

New York State Income Tax, and write your special New York

identification number and 2004 Form IT-203-GR on it. Do not send

$75,000), based on a return covering 12 months, a penalty for

underpayment of estimated income tax may be imposed. However,

cash. See Where to file , below.

a penalty will only be charged if at least $300 of New York State or

Line 10 — The amount overpaid will automatically be applied to your

city of New York or Yonkers income tax is owed. For more

2005 estimated income tax. This amount cannot be refunded to you.

information, see Form IT-2105.9, Underpayment of Estimated

Income Tax by Individuals and Fiduciaries, and the instructions for

Signature

that form (Form IT-2105.9-I).

This form must be signed by the group agent on behalf of the

If a qualified nonresident partner who was included in the group

participating partners. If you use a paid preparer, he or she must

estimated income tax decides not to participate in the group return,

also sign the return and fill in the other information required.

or if the partnership subsequently decides not to file a group return

Note to paid preparers — When preparing the group return, you

for the tax year, the group agent should notify the Tax Department

must enter your federal preparer tax identification number (PTIN), if

no later than February 15 of the year in which the return is due.

you have one. If you do not have a PTIN, use your social security

This notification must contain the following information:

number.

— the name and address of the partnership

When to file

— the special New York identification number assigned to the

partnership

You may file Form IT-203-GR at any time after January 1, 2005, but

— the partner’s name, address, and social security number

not later than the filing deadline of April 15, 2005. If you file late,

— the amount of state and, if applicable, Yonkers estimated income

you may have to pay penalties and interest.

tax paid on the partner’s behalf

Extension of time to file — If you cannot meet the filing deadline,

— a request that the payment or payments be transferred to an

the partnership may request an extension of time to file the group

individual estimated income tax account in the partner’s name

return using Form IT-370, Application for Automatic Extension of

If more than one partner included in the group estimated income

Time to File for Individuals. Form IT-370 must show the special

tax will not be participating, the above partner information should

identification number assigned to the partnership. The partnership

be provided for each partner. The notification must be mailed to:

must also attach to Form IT-370 a list showing each participating

NYS Tax Department, Estimated Tax Unit, W A Harriman

partner’s name (in either alphabetical or social security number

Campus, Albany NY 12227-0125.

order), address, and social security number.

This transfer of estimated income tax payments could take two to

If the partnership needs additional time to file the group return, it

three weeks to become effective. If the partner files an individual

may request an additional extension of time using Form IT-372,

personal income tax return before the transfer becomes effective,

Application for Additional Extension of Time to File for Individuals.

the partner will not get credit for these payments when the return is

Form IT-372 must show the special New York identification number

processed, and a tax due notice will be issued to the partner.

assigned to the partnership and must be signed by the group

Therefore, this time period should be taken into account when filing

agent. A list of the participating partners is not required to be

the partner’s individual tax return.

attached to Form IT-372.

If a partner who was included in the group estimated income tax

Where to file

notifies the group agent after February 15, 2005, but before

April 15, 2005, the group agent should notify the Tax Department

Mail the completed group return to:

immediately, using the procedure described above. In this situation,

NEW YORK STATE INCOME TAX

the individual partner may wish to request an extension of time to

W A HARRIMAN CAMPUS

file to ensure that the estimated income tax payment will be

ALBANY NY 12227

properly credited to the individual account.

Instructions For Form It-203-Gr - Group Return For Nonresident Partners - 2004 Page 3

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