IT-203-GR: Group Return for Nonresident Partners. (2025)
New York · NY DTF · Used for tax years 2025
Form IT-203-GR is a New York group tax return filed by a partnership for nonresident partners. It reports applicable New York State taxable income, Yonkers taxable earnings, and earnings subject to metropolitan commuter transportation mobility tax (MCTMT), along with taxes, payme
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 confirmed from this text alone.
What you'll need
The form directs you to read Form IT-203-GR-I, Instructions for Form IT-203-GR, 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
You will also need the partnership’s identifying information, including its special NYS identification number and employer identification number, and the applicable schedules’ totals for income, earnings, taxes, estimated payments, and payments made with extension Form IT-370.
Common mistakes
- Do not complete lines 1 through 13 before completing the applicable Schedules A, B, and C.
- Do not leave out applicable schedules. They must be submitted with the return.
- Do not file a group return without meeting all requirements in the instructions.
- Do not send cash for a balance due. Make a check or money order payable in U.S. funds to NY State Income Tax, and write your special NYS identification number and 2025 IT-203-GR on it.
- Do not leave the group agent section incomplete or unsigned. The group agent must complete and sign it.
Questions people ask
Which taxes can this group return cover?
The form provides boxes for New York State income tax, Yonkers nonresident earnings tax, and MCTMT. Mark the taxes for which the group return is being filed.
How is the balance due calculated?
If total tax on line 7 is greater than total payments on line 11, subtract line 11 from line 7 and enter the balance due on line 12.
What happens if payments exceed the total tax?
If line 11 is greater than line 7, enter the difference on line 13 as an overpayment applied to 2026 estimated tax.
Who signs the return?
The group agent must complete and sign the group agent section. The form also includes a paid preparer section that says the paid preparer must complete it and refers to the instructions.
What should be entered for a final return?
Mark an X in the final-return box in item B and enter the date the partnership went out of existence.