Form Tr-99 - Application For Permission To File A Group Return printable pdf download

TR-99

Department of Taxation and Finance

Application for Permission

(5/15)

Tax Department use only

To File a Group Return

Form TR-99 is used by a partnership, New York S corporation, or professional athletic team to request permission (or reinstatement of

permission) to file a group nonresident return on behalf of its partners, shareholders, or team members (collectively referred to as group

members).

In addition to completing this form, the following conditions must be met:

– Partnerships and corporations must have at least 11 nonresident individual partners or shareholders electing to be included on the

group return. A partner or a shareholder that is a trust is not a qualified partner or shareholder.

– Form DTF-350, Group Affidavit, or individual powers of attorney must be filed with this application (see instructions).

– This application and accompanying documents must be filed no later than 30 days following the close of the first tax year for which

the group is requesting to file a group return.

Note: Before completing this application, you must read the instructions for the form applicable to your situation to verify that you

qualify to file that return:

Form IT-203-GR-I, Instructions for Form IT-203-GR, Group Return for Nonresident Partners;

Form IT-203-S-I, Instructions for Form IT-203-S, Group Return for Nonresident Shareholders of New York S Corporations; or

Form IT-203-TM-I, Instructions for Form IT-203-TM, Group Return for Nonresident Athletic Team Members.

Legal name (see instructions)

Employer identification number (see instructions)

Trade name if different from legal name above

Name of group agent

Address (see instructions)

Address of group agent (if different, see instructions)

City, village, or post office

State

ZIP code

City, village, or post office

State

ZIP code

A. This application is:

nonresident

a new application for:

partners

shareholders

team members

an application for reinstatement.

Enter the special New York identification number previously issued to the group

B. Enter the first tax year for which the group return will be filed

C. Enter the number of nonresident group members that have elected to participate in the return

D. Were any individual estimated tax payments made by the electing group

members for the first tax year for which the group return will be filed?

Yes

Certification: I certify that: (1) I have read and understand the rules relating to the filing of a group return and agree to act as the group

agent; (2) to the best of my knowledge and belief, on the date this application is submitted, the group members agree to conform to and

meet the conditions of participation; and (3) I have legal authority to act and am submitting powers of attorney, if required, (see Powers

of attorney/group affidavit options on the back) for each of the group members.

Signature of group agent

Title

Telephone

Date

( )

Return this completed application and powers of attorney (arranged in either alphabetical or social security number order) or

Form DTF-350 to:

NYS TAX DEPARTMENT

INDIVIDUAL ACCOUNT RESOLUTION

W A HARRIMAN CAMPUS

ALBANY NY 12227-0822

Upon receipt of this completed application, the Tax Department will determine whether it is approved and advise you accordingly.

If approved, a special New York identification number will be issued to the group. This number must be used on the group return and

when making group estimated tax payments.

351001150094

Form Tr-99 - Application For Permission To File A Group Return

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