IT-203-GR: Group Return for Nonresident Partners (2024)
New York · NY DTF · Used for tax years 2024
Form IT-203-GR is a New York group return filed by a partnership for nonresident partners. It reports applicable New York State taxable income, Yonkers taxable earnings, and net self-employment earnings allocated to the metropolitan commuter transportation district, along with ta
Who files this form
A partnership must complete Form IT-203-GR if it elects to file a group return for nonresident partners for any of these taxes:
- New York State income tax
- Yonkers nonresident earnings tax
- Metropolitan commuter transportation mobility tax (MCTMT)
The form says all requirements in the instructions must be met to file a group return. Those instructions were not provided here, so eligibility requirements cannot be fully explained.
What you'll need
The form directs you to read Form IT-203-GR-I before completing the return.
Complete and submit whichever of these schedules apply:
- Form IT-203-GR-ATT-A, Schedule A
- Form IT-203-GR-ATT-B, Schedule B
- Form IT-203-GR-ATT-C, Schedule C
Have the partnership’s legal name, address, special NYS identification number, employer identification number, principal business activity, and business start date available. The return also asks for estimated tax payments and amounts paid with extension Form IT-370, as reported on the applicable schedules.
How to file
The provided form does not give a mailing address or e-file directions. It does give these completion and submission steps:
- Read Form IT-203-GR-I before completing the return.
- Mark the taxes covered by the group return.
- Complete the applicable Schedules A, B, and C before entering amounts on lines 1 through 13. Submit all applicable schedules with the return.
- Enter the total number of nonresident partners included.
- Have the group agent complete and sign the return. A paid preparer must also complete the preparer section, if applicable.
If a balance is due, make a check or money order payable in U.S. funds to NY State Income Tax. Write the special NYS identification number and 2024 IT-203-GR on it. Do not send cash.
Common mistakes
- Completing the return without first reading Form IT-203-GR-I or checking the group-return requirements in those instructions.
- Entering amounts on lines 1 through 13 before completing the applicable schedules.
- Leaving out applicable schedules when submitting the return.
- Sending cash for a balance due. Use a check or money order in U.S. funds, payable to NY State Income Tax, and include the special NYS identification number and 2024 IT-203-GR on it.
- Missing the group agent’s completed information and signature.
Questions people ask
Which taxes can this group return cover?
The form has boxes for New York State income tax, Yonkers nonresident earnings tax, and MCTMT. Mark the taxes for which the group return is being filed.
What happens if payments exceed the total tax?
Line 13 directs you to apply the overpayment to 2025 estimated tax. Calculate it by subtracting line 7, total tax, from line 11, total payments.
Who must sign the return?
The group agent must complete and sign the group agent section. The form also has a required completion section for a paid preparer, if applicable.
How do I identify a final return?
Mark an X in the final-return box in item B and enter the date the partnership went out of existence.
Where do I report payments made with an extension?
Lines 8, 9, and 10 report estimated tax payments and amounts paid with Form IT-370 for New York State income tax, Yonkers tax, and MCTMT, respectively. Transfer these amounts from the applicable schedules.