New York State Department of Taxation and Finance
Tax Forgiveness for Victims of the
IT-59
(7/02)
September 11, 2001, Terrorist Attacks
Attachment to Form IT-201, IT-201-X, IT-203, or IT-203-X
See the instructions on the back page for assistance in completing this attachment.
M Decedent’s social security number
Decedent’s first name
middle initial
last name
Surviving spouse’s first name
middle initial
last name
M Surviving spouse’s social security number
Name and title of person claiming a refund on behalf of the deceased taxpayer
>> Attach a copy of this form to
the decedent’s final income
Mailing address
Apartment number
(number and street or rural route)
tax return or amended
income tax return for each
City, village, or post office
State
ZIP code
eligible year you are filing
for tax forgiveness.
•
Complete this Form IT-59 to compute the amount of New York State, city of
New York, and city of Yonkers tax to be forgiven on behalf of a taxpayer who died
as a result of the September 11, 2001, terrorist attacks against the United States.
I
Part
— Compute the tax to be forgiven
Complete lines 1, 2, and 3 below if the decedent filed a return as Single (filing status
),
Married filing separate return (filing status
), Head of household (filing status
), or
Qualifying widow(er) with dependent child (filing status
).
First
Second
eligible year
eligible year
1 Enter the total New York State taxes from the decedent’s income tax
2000
2001
return. See Table 1 on the back page for the line number references
1.
for previous years’ income tax returns ...................................................
2 Enter the total city of New York and city of Yonkers taxes from the
decedent’s income tax return. See Table 1 on the back page for the
2.
line number references on the previous years’ income tax returns .......
3.
3 Add lines 1 and 2. This is the total tax to be forgiven ........................
If you are filing an amended return (Form IT-201-X or IT-203-X) for an eligible year, enter the line 3 amount on the amended return as a
decrease in tax. The Tax Department will determine the amount to be refunded to you (see instructions on back).
Part
II
— Compute the tax to be forgiven
Complete lines 4 through 11 below if the decedent filed a return
as Married filing joint return (filing status
). See the instructions for
Part
II
on the back page for assistance.
First
Second
eligible year
eligible year
2000
2001
4 Enter the decedent’s taxable income. Compute the taxable income as
4.
if a separate return was filed ..................................................................
5.
5 Enter the decedent’s total tax ...................................................................
6 Enter the surviving spouse’s taxable income. Compute the taxable
6.
income as if a separate return was filed ................................................
7.
7 Enter the surviving spouse’s total tax .....................................................
8.
8 Add lines 5 and 7 ....................................................................................
9 Enter the total tax from the joint return. See Table 1 on the back page
9.
for the line number references on the previous years’ income tax returns.
10 Divide line 5 by line 8. Carry the result to four decimal places ................ 10.
•
•
11 Multiply line 9 by line 10. This is the total tax to be forgiven .............. 11.
If you are filing an amended return (Form IT-201-X or IT-203-X) for an eligible year, enter the line 11 amount on the amended return as a
decrease in tax. The Tax Department will determine the amount to be refunded to you (see instructions on back).
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IT-59 (7/02)