IT-205-C: New York State Resident Trust Nontaxable Certification (2025)
New York · NY DTF · Used for tax years 2025
Form IT-205-C certifies a New York State resident trust’s nontaxable status and is filed with Form IT-205. It records conditions concerning trustee domicile, trust property location, and income sources, along with trustee identifying information and answers about incomplete gift
Who files this form
Form IT-205-C is the New York State Resident Trust Nontaxable Certification. File it with Form IT-205 when the trust meets the conditions of Tax Law section 605(b)(3)(D).
The form lists these conditions:
- All trustees are domiciled in a state other than New York State.
- The entire trust corpus, including real and tangible personal property, is located outside New York State.
- All trust income and gains come from, or are connected with, sources outside New York State, determined as if the trust were a nonresident trust.
For the property condition, the Tax Department treats intangibles located in New York but not employed in a business carried on in the state as located outside the state.
What you'll need
Have the following information ready to complete the form:
- The trust’s name and employer identification number (EIN).
- Each trustee’s name, identifying number (SSN or EIN), mailing address, and nonresident status.
- Information to answer whether the trust is an incomplete gift non-grantor trust and whether it made an accumulation distribution to a New York State resident beneficiary.
Use additional sheets for trustee information if necessary. Follow the form’s format and include the trust’s name and EIN on each sheet.
How to file
File Form IT-205-C with Form IT-205 when the trust meets the stated conditions. The form directs filers to the Form IT-205 instructions, Form IT-205-I.
Complete the trust and trustee information, mark all applicable condition boxes, and answer questions A and B. The fiduciary or an officer representing the fiduciary must sign, print their name, and date the certification.
The supplied form text does not give a mailing address or e-filing instructions.
Common mistakes
- Mark an X for every applicable condition in items 1 through 3, not just one.
- For each trustee, mark the nonresident box if the trustee is a nonresident.
- Mark only one answer box for question A and one for question B.
- If you add sheets for trustee information, follow the same format and put the trust’s name and EIN on each sheet.
- File the certification with Form IT-205, as directed on the form.
Questions people ask
Is Form IT-205-C filed by itself?
No. The form says to file it with Form IT-205 when the trust meets the conditions of Tax Law section 605(b)(3)(D).
What if there is not enough space for all trustees?
Submit additional sheets using the same format. Include the trust’s name and EIN on each sheet.
How does the form treat intangibles located in New York?
For the trust property condition, the Tax Department treats intangibles located in New York but not employed in a business carried on in the state as located outside New York.
Who signs the certification?
The signature field is for the fiduciary or an officer representing the fiduciary. The form also asks for the signer’s printed name and the date.