IT-203-GR-ATT-A: Schedule A - New York State Group Return for Nonresident Partners (2024)
New York · NY DTF · Used for tax years 2024
Form IT-203-GR-ATT-A, Schedule A, lists nonresident partners qualifying and participating in a New York State group return. It reports each partner’s share of income and deductions, New York allocations and adjustments, taxable income, tax, payments, and balance due or overpaymen
Who files this form
Schedule A (Form IT-203-GR-ATT-A) lists nonresident partners who qualify for and participate in a New York State group return. Submit all completed Schedules A with Form IT-203-GR.
The form does not explain the requirements for a partner to qualify.
What you'll need
To complete Schedule A, have the following information ready:
- The partnership’s legal name and special NYS identification number.
- Each participating nonresident partner’s name, address, and Social Security number.
- Each partner’s share of federal income, gain, loss, guaranteed payments, and partnership deductions, including the amounts allocated to New York State.
- Each partner’s net New York additions and subtractions allocated to New York State.
- Each partner’s New York State estimated income tax paid and any amount paid with Form IT-370.
The form also has a column for other group returns, which refers to instructions not included in the supplied text.
How to file
- Complete as many Schedules A as needed.
- List partners in alphabetical order or Social Security number order.
- Enter each partner’s Social Security number in column B on page 1 and repeat it in column B2 on page 2.
- If using more than one Schedule A, enter the grand totals from all Schedules A on the last form. Leave the other total boxes blank.
- Enter the totals on the appropriate lines of Form IT-203-GR and submit all Forms IT-203-GR-ATT-A with that return.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Leaving off the minus sign for a negative amount. Show negative amounts with a minus (-) sign.
- Listing partners out of order. Use alphabetical or Social Security number order.
- Entering different Social Security numbers in columns B and B2. These entries must match.
- Filling in totals on every Schedule A when filing multiple schedules. Put grand totals only on the last form and leave the other total boxes blank.
- Omitting a completed Schedule A from the return. Submit all of them with Form IT-203-GR.
Questions people ask
Can I use more than one Schedule A?
Yes. Complete as many as needed. Put the grand totals on the last form and leave the other total boxes blank.
How do I calculate New York taxable income?
For the 2024 form, column H directs you to subtract column F from column D, then add or subtract column G.
How do I calculate New York State tax?
For the 2024 form, multiply the New York taxable income in column H by 0.1090 and enter the result in column I.
How are the balance due and overpayment calculated?
Column J records New York State estimated income tax paid and amounts paid with Form IT-370. For the balance due in column K, subtract column J from column I. For the overpayment in column L, subtract column I from column J.