IT-203-GR-ATT-A: Schedule A - New York State Group Return for Nonresident Partners (2025)
New York · NY DTF · Used for tax years 2025
Form IT-203-GR-ATT-A is Schedule A for nonresident partners qualifying and participating in a New York State group return. It lists each partner’s income, deductions, New York allocations and adjustments, taxable income, tax, payments, and balance due or overpayment.
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 it with Form IT-203-GR.
The form does not explain the rules for qualifying to participate.
What you'll need
Have the following information available to complete Schedule A:
- 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 amount paid with Form IT-370.
Submit all completed Schedule A forms with Form IT-203-GR.
How to file
Complete as many Schedule A forms as needed. Submit all Forms IT-203-GR-ATT-A with Form IT-203-GR, and enter the totals on the appropriate lines of Form IT-203-GR.
If you use more than one Schedule A, enter the grand totals from all Schedules A on the last form. Leave the total boxes on the other forms blank.
The supplied form text does not give a mailing address or e-filing instructions.
Common mistakes
- Show negative amounts with a minus (-) sign.
- List partners in alphabetical or Social Security number order.
- Enter each partner’s Social Security number in both column B on page 1 and column B2 on page 2. The numbers must match.
- When using multiple Schedules A, put the grand totals only on the last form and leave the other total boxes blank.
- Submit every completed Schedule A 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 from all Schedules A on the last form and leave the other total boxes blank.
How do I calculate New York taxable income in column H?
Subtract column F from column D, then add or subtract column G.
How do I calculate New York State tax in column I?
For the 2025 form, multiply column H by 0.1090.
How do I calculate the balance due or overpayment?
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. Column J shows New York State estimated income tax paid and the amount paid with Form IT-370.