IT-59: Tax Forgiveness for Victims of the September 11, 2001, Terrorist Attacks (Revision 2022-12)

Who files this form

Use Form IT-59 to claim tax forgiveness on behalf of a taxpayer who died as a result of the September 11, 2001, terrorist attacks against the United States.

The form asks for the name and relationship of the person claiming a refund on behalf of the deceased taxpayer.

What you'll need

Have these records and details available to complete the form:

• The deceased taxpayer’s name, Social Security number, and date of death.
• The surviving spouse’s name and Social Security number, if applicable.
• The claimant’s name, relationship to the deceased taxpayer, and mailing address.
• Form IT-201, lines 46 and 58, or Form IT-203, lines 50 and 55, for the tax years entered.
• The deceased taxpayer’s Form MTA-6, line 2, if applicable.
• For joint returns, information about income, federal adjustments to income, New York State modifications, and itemized deductions to complete the allocation.

If completing Section B of the survivor’s affidavit, provide the names and addresses of the people entitled to receive payment. Attach additional sheets if necessary.

Common mistakes

• Do not skip the claimant’s signature. The form says the claimant must sign.
• Complete the correct parts for the deceased taxpayer’s filing status. Joint return filers complete Parts 1, 2, and 3. The other listed filing statuses complete Parts 1 and 3.
• If a paid preparer completes the form, the form says the preparer must complete the paid preparer section.
• For help completing the form, consult Form IT-59-I, as directed on Form IT-59.

Questions people ask

Which parts do I complete for a return that was not filed jointly?

Complete Parts 1 and 3 if the deceased taxpayer’s filing status was single, married filing separately, head of household, qualifying widow(er), or qualifying surviving spouse.

What extra information is required for a joint return?

Joint return filers complete Parts 1, 2, and 3. Part 2 asks for the amounts shown on the joint return and the amounts allocated to the deceased taxpayer and surviving spouse.

Which relatives are listed in the survivor’s affidavit?

Part 3 lists a surviving spouse, a child age 18 or older, a parent, a sibling, or a niece or nephew. A surviving spouse submitting the affidavit under SCPA 1310(2) completes Sections A and C. A surviving spouse submitting it under SCPA 1310(3), or another listed relative, completes Sections B and C.

Does the survivor’s affidavit include a sworn signature section?

Yes. Section C includes signature and printed-name fields, along with a “Subscribed and sworn to before me” section for a Notary Public or Commissioner of Deeds.

Official sources

• https://www.tax.ny.gov/pdf/2022/inc/it59_1222_fill_in.pdf