DTF-686-ATT: New York Reportable Transaction Disclosure Statement and Request for a Determination (2025)
New York · NY DTF · Used for tax years 2025
Form DTF-686-ATT is New York’s Reportable Transaction Disclosure Statement and Request for a Determination. It reports your participation in a New York reportable transaction, the expected tax benefits, fees paid, and the entities and individuals involved.
What you'll need
Have the following information ready to complete the form:
- Your name and taxpayer identification number as shown on your tax return, mailing address, email address, and tax period beginning and ending dates. Include your spouse’s name and identification number if applicable for personal income tax.
- The transaction’s name, the initial year you participated, and the type of New York reportable transaction.
- Details of any entity through which you participated, including its name, entity type, New York State tax return form number, and employer identification number (EIN).
- Names, addresses, identifying numbers if known, and fees paid for people who promoted, solicited, or recommended your participation, or provided tax advice about the transaction.
- Facts about the transaction, your investment, and the amount and nature of expected tax benefits for all affected years.
- Names, identifying numbers, addresses, and involvement details for all tax-exempt, foreign, and related entities and individuals involved.
Common mistakes
- Do not leave the tax period blank. The form says all filers must enter it.
- Do not limit the line 6b description to one year. Include expected tax benefits for all affected years and your participation in the transaction and related transactions, regardless of when they were entered into.
- Include your name and identifying number on all attached sheets.
- For each foreign entity on line 7, identify its country of incorporation or existence. For each related entity, explain how it is related.
Questions people ask
How do I indicate a protective disclosure or a request for a determination?
Mark an X in box A for a protective disclosure. Mark an X in box B if requesting a determination.
Which transaction types are shown on the form?
Line 2 lists New York listed transactions, New York confidential transactions, and New York transactions with contractual protection. Mark every box that applies.
What if I participated through another entity?
Line 4 asks for information about each entity through which you participated, such as a partnership, S corporation, or foreign corporation. Provide its name, entity type, New York State tax return form number, and EIN.
Can I attach extra sheets?
Lines 5 and 7 allow additional sheets if necessary. The form directs you to include your name and identifying number on all attached sheets.