DTF-350: Group Affidavit (Revision 2023-12)
New York · NY DTF · Used for tax years 2025
Form DTF-350, Group Affidavit, establishes a group agent’s authority to act for New York nonresident partners, shareholders, or athletic team members in connection with a group return. It identifies the agent and group and includes a sworn, notarized statement of the agent’s auth
Who files this form
Form DTF-350 is for the group agent of a partnership, New York S corporation, or athletic team filing a group return for its New York nonresident members.
The group may use this affidavit instead of individual powers of attorney to establish the agent’s authority when requesting permission, or reinstatement of permission, to file a group return.
Each participating group member must appoint and designate the agent. The agent must have legal authority to act for all participating members, sign the group return, and receive Tax Department communications.
What you'll need
Have these forms and details ready:
- Form TR-99, Application for Permission to File a Group Return.
- The applicable group return: Form IT-203-GR, IT-203-S, or IT-203-TM.
- The group agent’s name, address, state and county of residence, daytime phone number, and email address.
- The partnership’s, New York S corporation’s, or athletic team’s employer identification number (EIN).
- The group’s assigned special NYS identification number if filing with a group return.
- The firm, corporation, or group information and tax-year ending date requested in the applicable item.
The group agent must sign the affidavit and have it notarized.
How to file
- Enter the group agent’s state and county of residence, name, and address.
- Enter the group’s special NYS identification number if filing with a group return, and enter the organization’s EIN.
- Complete item 1 for a partnership or S corporation, or item 2 for an athletic team.
- Mark an X in the box for the type of group members represented: nonresident partners, shareholders, or team members.
- Sign the form and have it notarized.
Submit Form DTF-350 with the initial group return and every subsequent group return, even if the group members have not changed. Include Form TR-99. The form lists Forms TR-99, IT-203-GR, IT-203-S, and IT-203-TM as accompanying forms.
The supplied text does not provide a mailing address or e-filing instructions.
Common mistakes
- Do not leave out the affidavit on later group returns just because the membership has not changed. The instructions require it with all subsequent group returns.
- Do not submit the affidavit without the group agent’s signature and notarization.
- Do not provide false information. The affidavit warns that false filings and fraudulent documents can constitute misdemeanors or felonies.
- A group agent who was actually responsible for making or signing an erroneous, false, or fraudulent return is personally liable for penalties relating to those errors.
Questions people ask
Can this affidavit replace individual powers of attorney?
Yes. It may be used instead of individual powers of attorney to establish the group agent’s authority when the group requests permission, or reinstatement of permission, to file a group return.
What authority does the group agent have?
The affidavit states that the agent is authorized to receive confidential information and perform acts that group members can perform in making, executing, and filing the application or return.
Who receives notices from the Tax Department?
The group agent receives communications. Notices required by law, such as notices of deficiency and notices and demands, are sent to both the agent and the individual group member involved.
Why provide a daytime phone number?
The Tax Department will call that number to correct minor errors or omissions instead of writing or returning Form DTF-350.