IT-203-S-ATT: Attachment to Form IT-203-S (2025)
New York · NY DTF · Used for tax years 2025
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 (2025) lists nonresident shareholders who qualify for and participate in a New York State group return. It is submitted with Form IT-203-S.
What you'll need
To complete the attachment, have these details available:
- 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, including the amounts allocated to New York State.
- Net New York additions and subtractions allocated to New York State.
- New York State estimated income tax paid and amounts paid with Form IT-370.
- Information about other group returns for column M.
The form refers to instructions for several columns, but those instructions are not included in the supplied text.
How to file
Submit all Forms IT-203-S-ATT with Form IT-203-S. Use as many attachments as needed.
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. Enter the totals on the appropriate lines of Form IT-203-S.
The supplied text does not provide 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 filing multiple attachments, put the grand totals on only one attachment and leave the other total boxes blank.
- Submit every attachment 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, and submit all of them with Form IT-203-S.
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 this 2025 form, multiply column H by 0.1090.
Where do I enter estimated tax payments and payments made with Form IT-370?
Enter them in column J, labeled “New York State estimated income tax paid/amount paid with Form IT-370.”
How are the balance due and overpayment calculated?
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.