IT-203-S-ATT: Attachment to Form IT-203-S (2024)
New York · NY DTF · Used for tax years 2024
Form IT-203-S-ATT is an attachment to Form IT-203-S that lists qualifying nonresident shareholders participating in a New York State group return. It reports each shareholder’s income, deductions, New York adjustments, taxable income, tax, payments, and balance due or overpayment
Who files this form
Form IT-203-S-ATT (2024) is an attachment to Form IT-203-S. It lists nonresident shareholders who qualify for and participate in a New York State group return.
The form does not explain the qualification rules. Use as many attachments as needed to list the participating shareholders.
What you'll need
Have the following information ready to complete the attachment:
- The S corporation’s legal name and special NYS identification number.
- Each participating shareholder’s name, address, and Social Security number.
- Each shareholder’s pro rata share of federal income and federal S corporation deductions, plus the amounts allocated to New York State.
- The net New York additions and subtractions allocated to New York State.
- Each shareholder’s New York State estimated income tax paid and amount paid with Form IT-370.
The attachment also has a field for other group returns, which refers to instructions not included in the supplied text.
How to file
Submit all Forms IT-203-S-ATT with Form IT-203-S.
If you use more than one attachment, enter the grand totals from all attachments on only one form. Leave the total boxes on the other attachments blank. Transfer the totals to the appropriate lines on Form IT-203-S.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Show negative amounts with a minus (-) sign.
- List shareholders in alphabetical or Social Security number order.
- Enter each shareholder’s Social Security number in column B and repeat it in columns B2 and B3 on pages 2 and 3.
- If you use multiple attachments, put the grand totals on only one attachment and leave the other total boxes blank.
- Submit every Form IT-203-S-ATT with Form IT-203-S.
Questions people ask
Can I use more than one attachment?
Yes. Use as many Forms IT-203-S-ATT as needed. Submit all of them with Form IT-203-S, but enter the grand totals on only one attachment.
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 on the 2024 attachment?
For column I, multiply the New York taxable income in column H by 0.1090.
How do I calculate a balance due or overpayment?
Column J records New York State estimated income tax paid and the amount 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.