Form It-59 - Tax Forgiveness For Victims Of The September 11, 2001, Terrorist Attacks - Attachment To Form It-201, It-201-X, It-203, Or It-203-X Page 2
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2IT-59 (7/02) (back)
Instructions
Purpose of this form
Allocate wages and salaries to the spouse who performed the services and
received the Form W-2. Business and investment income (including capital
As a result of legislation signed into law under Chapter 85 of the Laws of
gains) are generally allocated to the spouse who owned the business or
2002, New York State will forgive the income tax liabilities of decedents
investment that produced the income. Income from a jointly owned
who died as a result of the September 11, 2001, terrorist attacks against
business or investment should be allocated equally between the spouses
the United States. Complete this form to compute the correct amount of tax
unless there is evidence that shows a different allocation is appropriate.
to be forgiven for the decedent for all eligible tax years.
Allocate business deductions to the owner of the business. Allocate
See Publication 59, New York State Tax Relief for Victims of Terrorist
personal deductions, such as itemized deductions for mortgage interest
Attacks , for information on the relief provided under Chapter 85 of the Laws
and taxes, equally between the spouses unless there is evidence that
of 2002. This publication includes the procedures you will need to follow, in
shows a different allocation is appropriate.
addition to filing this form, to claim the tax relief.
Lines 5 and 7 — Compute the total tax as if a separate return had been
filed. The total tax is the tax that would have been entered on the tax return
Name and address boxes
line(s) shown in Table 1 below if a separate return had been filed. When
Enter the decedent’s name and social security number (and surviving
computing the tax using the New York State and City of New York Tax
spouse’s name and social security number, if applicable) in the spaces
Tables provided in Form IT-201-I and the New York State Tax Table
provided at the top of the front page.
provided in Form IT-203-I, use the Single or Married filing separately
column on the tax tables.
Enter the name, title and address of the person claiming the tax forgiveness
on behalf of the deceased taxpayer. This is the mailing address the Tax
When computing the total tax as if a separate return had been filed,
Department will use for mailing the refund check when this form is attached
allocate credits and other taxes, if any, in the same manner as they would
to the original or amended return filed claiming the tax forgiveness.
have been allocated if the spouses had filed separate returns.
Line 11 — For individuals filing an amended return (Form IT-201-X or
Form IT-203-X) on behalf of a deceased taxpayer: Transfer the amount
—
Part I
Compute the tax to be forgiven
from line 11 to Form IT-201-X, line 26, or Form IT-203-X, line 53, as a
Use Part
I
for decedents who filed a return as Single, Married filing
decrease in the Increase or decrease column; bracket the
separately, Head of household , or Qualifying widow(er) . Complete Part I
decrease. The Tax Department will determine the amount to
using the line references in Table 1 below.
be refunded.
Line 3 — For individuals filing an amended return (Form IT-201-X or
For individuals filing an original return (Form IT-201 or
IT-203-X) on behalf of a deceased taxpayer: Transfer the amount from
IT-203) on behalf of a deceased taxpayer: Do not transfer
line 3 to Form IT-201-X, line 26, or Form IT-203-X, line 53, as a decrease in
the amount from line 11 to an original Form IT-201 or
the Increase or decrease column; bracket the decrease. The Tax
Form IT-203 on which you are claiming the tax forgiveness.
Department will determine the amount to be refunded.
The Tax Department will determine the amount to be
refunded.
For individuals filing an original return (Form IT-201 or IT-203) on
behalf of a deceased taxpayer: Do not transfer the amount from line 3 to
File this Form IT-59 with Form IT-201, IT-203, IT-201-X, or
an original Form IT-201 or Form IT-203 on which you are claiming the tax
IT-203-X for each year eligible for tax forgiveness.
forgiveness. The Tax Department will determine the amount to be refunded.
Note: See Publication 59, New York State Tax Relief for
Victims of Terrorist Attacks , for information on where to file
File this Form IT-59 with Form IT-201, IT-203, IT-201-X, or IT-203-X for
the original or amended personal income tax returns
each year eligible for tax forgiveness.
claiming the tax relief.
Need help?
—
Part II
Compute the tax to be forgiven
Tax information: 1 800 225-5829
Use Part II for decedents who filed a joint return. However, if both spouses
Forms and publications: 1 800 462-8100
died and they filed a joint return for an eligible year, complete Part
I
using
Refund status: Access our Web site or call 1 800 443-3200
the total tax amounts on the joint return.
Electronically filed: 1 800 353-0708
Direct deposit refunds: 1 800 321-3213
Lines 4 and 6 — Use Form IT-201 or Form IT-203 and their related
From areas outside the U.S. and outside Canada: (518) 485-6800
instructions to compute each spouse’s taxable income separately.
Fax-on-demand forms: 1 800 748-3676
Hearing and speech impaired (telecommunications device for the
Allocate income, deductions and New York addition and subtraction
deaf (TDD) callers only): 1 800 634-2110.
modifications in the same manner they would have been allocated if the
Internet access:
spouses had filed separate returns.
Estimated tax: Access our Web site to check your balance and
reconcile your account.
Table 1: Total New York State, city of New York, and city of Yonkers tax lines from the decedent’s income tax return for tax years
beginning in 2000 and 2001. Note: If you previously filed a Form IT-100 for the 2000 or 2001 tax years, see the statement
sent by the Tax Department showing the computation of total tax.
Form
2000
2001
Total
City of New York and
Total
City of New York and
New York State
city of Yonkers
New York State
city of Yonkers
tax
taxes
tax
taxes
IT-200
Line 21
Line 27
Line 21
Line 27
IT-201
Line 42
Line 53
Line 44
Line 55
IT-203
Line 48
Line 52
Line 48
Line 52
742294
IT-59 (7/02)
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