IT-203-TM: Group Return for Nonresident Athletic Team Members. (2025)
New York · NY DTF · Used for tax years 2025
Form IT-203-TM is a group New York State or Yonkers tax return filed by a professional athletic team for its nonresident team members. It reports taxable income and wages, taxes, withholding, estimated tax payments, and any balance due or overpayment applied to 2026 estimated tax
Who files this form
A professional athletic team must complete Form IT-203-TM if it elects to file a group New York State or Yonkers return for its nonresident team members.
The team must meet all requirements in the instructions to file a group return. The form directs you to read Form IT-203-TM-I before completing the return.
What you'll need
Have the following ready:
- Forms IT-203-TM-ATT-A and IT-203-TM-ATT-B, Schedules A and B, whichever apply. These provide the income, tax, withholding, and payment amounts used on the return.
- The team's legal name, trade name if different, address, special NYS identification number, and employer identification number.
- The type of athletic team, the date it started, and the number of nonresident members included in the return.
- The group agent's name, title, daytime phone number, and email address.
The form also directs you to consult Form IT-203-TM-I, Instructions for Form IT-203-TM.
How to file
Complete the applicable Schedules A and B before entering amounts on lines 1 through 12. Submit the applicable schedules with the return.
The group agent must complete and sign the return. The form also includes a paid-preparer section to be completed as directed in the instructions.
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-TM on it. Do not send cash.
The supplied form text does not give a mailing address or e-filing instructions.
Common mistakes
- Completing the return without first consulting Form IT-203-TM-I and checking the group-return requirements.
- Entering amounts on lines 1 through 12 before completing the applicable Schedules A and B.
- Leaving the applicable schedules out of the submission.
- Sending cash for a balance due. Use a check or money order in U.S. funds, and include the required identification number and 2025 IT-203-TM notation.
- Missing the group agent's completion and signature.
Questions people ask
Which taxes can this group return cover?
The form has boxes for New York State income tax and Yonkers nonresident earnings tax.
Who must sign the return?
The group agent must complete and sign it. The form requests the agent's printed name, title, signature, date, daytime phone number, and email address.
What happens if payments exceed the total tax?
Line 12 applies the overpaid amount to 2026 estimated tax. Calculate it by subtracting line 5, total tax, from line 10, total payments.
How do I identify a final return?
Mark an X in the final-return box and enter the date the team went out of existence.