IT-203-S: Group Return for Nonresident Shareholders of New York S Corporations. (2025)
New York · NY DTF · Used for tax years 2025
Form IT-203-S is a group New York State return filed by a New York S corporation for its nonresident shareholders. It reports total New York State taxable income, tax, payments, and any balance due or overpayment using amounts from Form IT-203-S-ATT.
Who files this form
A New York S corporation that elects to file a group New York State return for its nonresident shareholders must complete Form IT-203-S.
All requirements in the instructions must be met to file a group return. The form directs you to read Form IT-203-S-I before completing the return. Those instructions were not provided here.
What you'll need
- Form IT-203-S-ATT: Complete it before entering amounts on lines 1 through 5, and submit the completed attachment forms with the return.
- Form IT-203-S-I: Read the instructions before completing the return.
- Business information: Have the corporation’s legal name, address, special NYS identification number, employer identification number, principal business activity, and date the business started.
- Shareholder count: Enter the total number of nonresident shareholders included in the group return.
- Group agent information: Provide the agent’s name, title, signature, date, daytime phone number, and email.
How to file
Complete Form IT-203-S-ATT first. Transfer its column H, I, and J totals to lines 1, 2, and 3 of Form IT-203-S. Calculate any balance due or overpayment on lines 4 and 5.
The group agent must complete and sign the return. Submit Forms IT-203-S-ATT with it.
If you owe a balance, make a check or money order payable in U.S. funds to NY State Income Tax. Write your special NYS identification number and 2025 IT-203-S on the payment. Do not send cash.
The supplied form text does not give a mailing address or e-filing directions.
Common mistakes
- Do not enter amounts on lines 1 through 5 before completing Form IT-203-S-ATT.
- Do not leave out Forms IT-203-S-ATT when submitting the return.
- Read Form IT-203-S-I first and make sure all group-return requirements are met.
- Do not send cash. Use a check or money order in U.S. funds, and include your special NYS identification number and 2025 IT-203-S on it.
- Do not omit the group agent’s completed information and signature.
Questions people ask
What happens to an overpayment on the 2025 return?
The overpayment will be applied to your 2026 estimated income tax.
How do I calculate the balance due?
If line 2 is greater than line 3, subtract line 3 from line 2 and enter the result on line 4. This amount should match the total of column K on Forms IT-203-S-ATT.
Who signs the group return?
The group agent must complete and sign it.
How do I mark a final return?
Mark an X in the final-return box at item A and enter the date the corporation went out of existence.