IT-2106.1: Reconciliation of Estimated Income Tax Account for Fiduciaries (Revision 2017-12)

Who files this form

Use Form IT-2106.1 only if the estate’s or trust’s records disagree with the estimated tax amount provided by the New York Tax Department.

If the total on line 8 matches the department’s amount on line 1, the records agree. Claim the line 1 amount as estimated tax paid on Form IT-205, the fiduciary income tax return.

When it's due

For tax year 2024, the form gives an April 1 receipt date for the Tax Department to review the account and reply in time for the estate or trust to file its return. The form does not specify the calendar year for that date.

If line 8 differs from line 1, the instructions say to fax or mail the completed form immediately.

What you'll need

Have these details and records ready:

• The estate’s or trust’s name as shown on federal Form SS-4, its identification number or EIN, mailing address, decedent’s SSN, and fax number for a reply.
• The tax year and the estimated tax account amount provided by the Tax Department.
• The previous year’s overpayment actually credited to the current estimated tax account. If it was adjusted, use the notice of adjusted credit to find the proper amount.
• Each payment’s date, amount, and document locator number or confirmation number.
• Canceled checks or money orders showing document locator numbers, or confirmation numbers provided for credit card or website direct debit payments.
• Details of estimated tax paid with Form IT-2663 and/or Form IT-2664, if applicable.

How to file

1. Complete the identifying information and tax year.
2. Enter the Tax Department’s estimated tax account amount on line 1.
3. Enter the previous year’s credit, as finally determined, on line 2.
4. Enter payment dates, document locator or confirmation numbers, and amounts on lines 3 through 7. Use line 7 for estimated tax paid with Form IT-2663 and/or IT-2664.
5. Add lines 2 through 7 and enter the total on line 8.

If line 8 differs from line 1, send the completed form immediately by either method:

• Fax: (518) 435-8658
• Mail:

NYS TAX DEPARTMENT

ESTIMATED TAX UNIT

W A HARRIMAN CAMPUS

ALBANY NY 12227-0822

The form also says the estate or trust can check its balance and reconcile its estimated tax account at www.tax.ny.gov.

Common mistakes

• Using the form when the records agree. Use it only when the estate’s or trust’s records disagree with the Tax Department’s estimated tax amount.
• Leaving out payment reference numbers. Include a document locator number or confirmation number for each payment so it can be properly credited.
• Entering the requested credit instead of the actual credit. If the previous return was adjusted, the amount requested may differ from the amount actually credited. Use the final amount for line 2.
• Putting real property or cooperative unit estimated tax payments on the wrong line. Line 7 is for estimated tax paid with Form IT-2663 and/or IT-2664.

Questions people ask

Where can I find a document locator number?

It is a 12-character entry beginning with PT on the back of the estate’s or trust’s canceled check or money order. For a money order, contact the issuing agent for this information.

What does a payment confirmation number look like?

It is a seven-digit or 12-character number provided when the estate or trust made a credit card payment or a direct debit payment on the Tax Department’s website. If a credit card confirmation number is missing, contact the credit card service provider.

What if line 8 matches line 1?

The estate’s or trust’s records agree with the Tax Department’s records. Claim the line 1 amount as estimated tax paid on Form IT-205.

Can the estate or trust check its estimated tax balance online?

Yes. The form says it can check its balance and reconcile its estimated tax account at www.tax.ny.gov.

Official sources

• https://www.tax.ny.gov/pdf/2017/inc/it2106_1_1217_fill_in.pdf