IT-205-V: Instructions and Payment Voucher for Fiduciary Income Tax Returns (Revision 2024-12)
New York · NY DTF · Used for tax years 2024
Form IT-205-V is a payment voucher for New York fiduciary income tax returns (Form IT-205). It identifies the estate or trust, fiduciary, tax year, and payment amount so the payment can be credited to the account.
Who files this form
If you pay New York State tax for a fiduciary income tax return (Form IT-205) by check or money order, you must include Form IT-205-V with your payment.
What you'll need
Have the following ready to complete your voucher and payment:
- The tax year from the fiduciary income tax return you are filing.
- The estate or trust’s name exactly as shown on federal Form SS-4 and its entire employer identification number (EIN).
- Fiscal year beginning and ending dates, if applicable.
- The fiduciary’s name, title, and mailing address.
- Your payment amount and check or money order.
If you are filing a paper return, including an amended return, include the voucher and payment with that return.
How to file
- Complete all information on the voucher, including the tax year, estate or trust details, fiduciary information, and payment amount.
- Make your check or money order payable in U.S. funds to New York State Income Tax.
- Write the estate or trust’s EIN, the tax year, and Income Tax on the payment.
- Place the payment loose in the envelope. Do not staple or clip it to the voucher.
If you e-filed Form IT-205 or are paying for a previously filed return, mail the voucher and payment to:
NYS FIDUCIARY INCOME TAX PROCESSING CENTER
PO BOX 4145
BINGHAMTON NY 13902-4145
If you are filing a paper Form IT-205, including an amended return, include the voucher and payment with your return and mail to:
STATE PROCESSING CENTER
PO BOX 15555
ALBANY NY 12212-5555
If you are not using U.S. Mail, see Publication 55, Designated Private Delivery Services.
Common mistakes
- Leaving voucher information incomplete. Complete all information so your payment is credited to your account. Use the estate or trust’s name exactly as shown on federal Form SS-4 and enter its entire EIN.
- Omitting details on the payment. Write the estate or trust’s EIN, the tax year, and “Income Tax” on your check or money order.
- Stapling or clipping the payment to the voucher. Place the payment loose in the envelope instead.
- Abbreviating a foreign country name. Enter the full country name in the Country box. Put the city, province, or state in the City, village, or post office box, and any postal code in the ZIP code box.
- Having a payment returned for nonpayment. The Tax Department may charge a $50 fee. If a payment is returned, it sends a separate $50 bill for each return or other tax document associated with that payment. The fee does not apply to an electronic payment returned because of a bank or department error.
Questions people ask
Do I need this voucher if I e-filed my return?
Yes, if you are paying the tax by check or money order. Mail the voucher and payment to the Binghamton address listed above.
Who should I make the check payable to?
Make it payable in U.S. funds to New York State Income Tax. Write the estate or trust’s EIN, the tax year, and “Income Tax” on it.
Which tax year should I enter on the voucher?
Enter the tax year from the fiduciary income tax return you are filing.
Where do I send a payment with an amended paper return?
Include the voucher and payment with the amended return and mail them to STATE PROCESSING CENTER, PO BOX 15555, ALBANY NY 12212-5555.
Where can I get help?
Visit www.tax.ny.gov or call the Personal Income Tax Information Center at 518-457-5181. To order forms and publications, call 518-457-5431. TTY or TDD users can dial 7-1-1 for the New York Relay Service.