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                                                    Publication 93 
                                                                              (11/17) 
 
                                   New York State  

                       Modernized e-File (MeF) Guide  

                       For Return Preparers  

                       For Tax Year 2017 
 
                       Personal Income Tax, 
                                   Fiduciary, and 
                                   Partnership 

 The information presented is current as of this publication’s print date. 
              Visit our website at www.tax.ny.gov for up to date information.          

Publication 93 (11/17)                                          Page 1 of 27

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Table of Contents
Introduction ........................................................................................................................................................ 4
Requirements for tax preparers participating in the NYSDTF e-file program ...................................................... 4
Regulations, standards, guidelines, and rules ................................................................................................ 4
New York State has penalties including, but not limited to, the following: ....................................................... 4
All return filers (EROs) must: ......................................................................................................................... 4
Safeguarding Data ............................................................................................................................................. 5
New for tax year 2017 ....................................................................................................................................... 5
Common to all tax types ................................................................................................................................ 5
Personal income tax ...................................................................................................................................... 5
Fiduciary income tax ...................................................................................................................................... 6
Partnership .................................................................................................................................................... 6
Filing deadlines ................................................................................................................................................. 6
E-file mandate information ................................................................................................................................. 6
NYS does not accept federal extensions ........................................................................................................... 6
Estimated income tax payments (Forms IT-2105 and IT-2106) .......................................................................... 7
Exclusions from NYS e-file ................................................................................................................................ 7
Returns meeting any of the following criteria may not be e-filed:.................................................................... 7
How to enter foreign addresses ......................................................................................................................... 7
Payment information .......................................................................................................................................... 7
Pay by electronic funds withdrawal (direct debit) ........................................................................................... 7
Pay by credit card (personal income tax only) ................................................................................................ 8
Pay by check or money order (personal income tax and fiduciary income tax) .............................................. 8
Paying a balance due on an extension request (Form IT-370/Form IT-370-PF) ............................................. 9
Paying a balance due on an amended return ................................................................................................. 9
Special condition codes ..................................................................................................................................... 9
State-only filings .............................................................................................................................................. 10
Receipts and acknowledgement system .......................................................................................................... 10
IRS e-file receipt .......................................................................................................................................... 10
State submission denied by IRS e-file.......................................................................................................... 10
State receipt and acknowledgment .............................................................................................................. 10
Rejected returns .......................................................................................................................................... 10
Perfection period for a rejected submission (returns, estimated payments, and extensions) ........................ 11
E-file reject codes ........................................................................................................................................ 11
Handling of attachments: attaching documents as PDF files ........................................................................... 11
Liability Periods ............................................................................................................................................... 11
Calendar year filer ....................................................................................................................................... 11
Fiscal year filer (fiduciary income tax and partnership ) ............................................................................... 11
Short tax year (fiduciary income tax and partnership) .................................................................................. 11
Single-day liability period (fiduciary income tax and partnership) ................................................................. 12
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52/53 week filer (partnership only) ............................................................................................................... 12
Information specific to personal income tax ..................................................................................................... 12
Forms accepted for New York State e-file for tax year 2017 ........................................................................ 12
Notes: .......................................................................................................................................................... 16
Taxpayer’s driver license or state identification information is required ............................................................ 16
IT-370 and IT-2105 only:.............................................................................................................................. 16
New driver license or state identification reject codes for tax year 2017: ...................................................... 16
Addresses ................................................................................................................................................... 16
Signature requirements for personal income tax .......................................................................................... 17
Signature requirements for tax returns e-filed through your tax preparation professional software package 17
Frequently asked questions about refunds .................................................................................................. 18
Direct deposit into NYS 529 college savings accounts ................................................................................. 19
Common e-file errors ................................................................................................................................... 19
W-2 verification indicator.............................................................................................................................. 19
Specific codes for locality name for New York City and Yonkers tax withheld .............................................. 19
For New York City .................................................................................................................................... 19
For Yonkers ............................................................................................................................................. 19
Special entries on Form W-2, box 14, for NYS returns ................................................................................. 19
Information specific to fiduciary income tax ...................................................................................................... 20
Forms accepted for New York State e-file .................................................................................................... 20
Officer name required .................................................................................................................................. 21
Signature requirements for fiduciary income tax .......................................................................................... 21
Information specific to partnership ................................................................................................................... 24
Forms accepted for New York State e-file for tax year 2017 ........................................................................ 24
Officer name required .................................................................................................................................. 25
Signature requirements for partnership e-file returns ................................................................................... 25
Form IT-204-LL payment ............................................................................................................................. 26
Foreign partners without SSN/EIN or partner in a foreign partnership .......................................................... 26
Link to publications .......................................................................................................................................... 26
Additional information for tax professionals ...................................................................................................... 26
Contact information ......................................................................................................................................... 26
Websites and publications ............................................................................................................................... 27
Revisions ......................................................................................................................................................... 27

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Introduction
The New York State Department of Taxation and Finance (Tax Department or NYSDTF) is pleased to offer e-file of
personal income tax (PIT), fiduciary, and partnership returns. Most New York State (NYS) returns can be transmitted
through the Federal/State e-file program. The information provided in this publication applies to all associated tax types
(PIT, fiduciary, partnership) unless otherwise noted. This publication should be used in conjunction with IRS Publication
1345, Handbook for Authorized IRS efile Providers of Individual Income Tax Returns , and Publication 4163, Modernized
e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns.

This publication includes information previously available in Publication 93, New York State Personal Income Tax
Modernized e-File (MeF) Guide For Return Preparers, Publication 96, Partnership Modernized e-File (MeF) Handbook for
Tax Practitioners, and Publication 90, New York State Fiduciary Income Tax Modernized e-file (MeF)Guide for Software
Developers. These publications have been discontinued.

Electronic Return Originators (EROs) authorized by the IRS to e-file federal personal income tax, fiduciary, and
partnership returns are also authorized to e-file returns with NYSDTF. EROs are not required to submit a separate
application for NYS e-file or provide copies of their IRS acceptance letters.

Requirements for tax preparers participating in the NYSDTF e-file program
Tax preparers must apply to and be accepted by the IRS as an Authorized IRS e-file Provider for tax returns and have an
Electronic Filer Identification Number (EFIN) issued by the IRS. A separate e-file application is not required for New York
State.
Please note that although NYS does not require preparers to submit an application for our e-file program, NYSDTF does
require certain tax preparers to register and obtain a New York Tax Preparer Registration Identification Number
(NYTPRIN). For more information see Tax preparer registration.

For more information on the IRS application process, refer to Publication 3112, IRS e-file Application and Participation.

Visit the IRS website for more information on how to Become an Authorized IRS e-file Provider and for Online Tools for
Tax Professionals.

Regulations, standards, guidelines, and rules
Tax practitioners must conform to all IRS regulations, standards, guidelines, rules, and requirements.

New York State has penalties including, but not limited to, the following:
Article 22, section 697(e), and Article 37, section 1825, of the New York State Tax Law prescribes penalties for violation of
confidentiality of taxpayer information requirements. Section 685(u) of the New York State Tax Law prescribes penalties
for paid preparers who fail to meet their responsibilities. Tax preparers who fail to do the following are subject to the
penalties:
 Sign a NYS tax return or report refund anticipation loans or refund anticipation check documentation when
required.
 Include their New York Tax Preparer Registration Identification Number (NYTPRIN) on any NYS tax return or
report when required, or on refund anticipation loans or refund anticipation check documentation that requires the
facilitator’s signature.

There are also penalties for failure to adhere to the e-file mandate. See E-file mandate penalties.

All return filers (EROs) must:
 Use NYS approved software
 For PIT: https://www.tax.ny.gov/pit/efile/homepc.htm
 For fiduciary: https://www.tax.ny.gov/pit/efile/mef_fiduciary_approved_software.htm
 For partnership: https://www.tax.ny.gov/pit/efile/partnership_approved_software.htm

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 Complete the following paid preparer information, if applicable:
 Preparer’s name
 Firm’s name (or preparer’s name if self-employed)
 Address
 Preparer’s NYTPRIN or NYTPRIN exclusion code (as applicable)
 Preparer’s PTIN (or SSN if preparer does not have a PTIN)
 Firm’s EIN
 Preparer’s signature

Fulfill the signature requirements by marking a box that indicates they have read and agreed to our declaration
certification language (see Signature requirements for e-filed returns, estimated tax and extensions).
 Fulfill the signature requirements by marking a box that indicates they have read and agreed to our declaration
certification language (see Signature requirements for e-filed returns, estimated tax and extensions ).
 Furnish the taxpayer with copies of all e-filed forms and schedules.
 If required, register with NYSDTF as a tax preparer. See Tax preparer registration.
 If the NYS return is rejected, correct and retransmit the return, or notify the taxpayer that they must file the return on
paper.
 Retain a complete copy of the return with all schedules and attachments, including wage and tax statements. The
copy may be electronically imaged and stored.
 Not charge a customer an additional amount to e-file a NYS tax document.

Safeguarding Data
All tax professionals should be aware that they are potential targets of cybercriminals seeking access to client data for
fraudulent purposes, including to file fraudulent tax returns for refunds. NYS requires that tax professionals protect all data
during collection and storage, including driver license information, that may be obtained in the preparation of taxpayer
returns. Protect yourself and your clients by taking a few critical steps:

 Assess the risks to sensitive information in your office.
 Always use robust security software for all computers and devices, and routinely perform deep scans to identify any
malware/virus infections.
 Require the use of strong passwords to access computers and client files.
 Learn to recognize and avoid phishing email schemes.
 Evaluate what data used in completing tax returns you need to retain for the future, retain only what’s essential, and
protect what you retain.
 Monitor, evaluate and adjust your security measures as your business or circumstances change.

In addition, NYS strongly encourages you review and implement the best practices outlined in IRS Publication 4557
Safeguarding Taxpayer Data. See also Data Theft Information for Tax Professionals.

New for tax year 2017
Common to all tax types
 New Form IT-647, Farm Workforce Retention Credit can be e-filed.
 In cases where the federal return could not be e-filed, NYS returns must be e-filed and include any necessary
federal forms as PDF attachments.

Personal income tax
 Personal income tax filers may now direct deposit all or a portion of their refund into as many as three NYS 529
college savings accounts with new Form IT-195, Allocation of Refund, which can be e-filed.
 New Form IT-119, STAR Credit Advance Payment Reconciliation can be e-filed.
 Form IT-114, Claim for Family Tax Relief Credit is discontinued for tax year 2017.
 The taxpayer’s driver license or state identification information is required. If the taxpayer and/or spouse
has been issued a driver license or state identification card, they are required to provide that information to be
entered into the software. We are requiring this information as an additional means of validating the taxpayer’s
identification. See Taxpayer’s driver license or state identification is required in this publication.

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Fiduciary income tax
 The following forms can be e-filed for fiduciary income tax for tax year 2017:
• IT-205-T, Allocation of Estimated Tax Payments to Beneficiaries
• IT-230, Separate Tax on Lump Sum Distributions
• IT-242, Claim for Conservation Easement Tax Credit
• IT-631, Claim for Security Officer Training Tax Credit
• IT-635, Urban Youth Jobs Program Tax Credit
• DTF-622, Claim for QETC Capital Tax Credit
• DTF-686, Tax Shelter Reportable Transactions
• 1099-MISC, Miscellaneous Income

Partnership
 The following forms can be e-filed for partnership for tax year 2017:
• IT-238, Claim for Rehabilitation of Historic Properties Credit
• IT-248, Claim for Empire State Film Production Credit
• IT-250, Claim for Credit of Purchase of an Automated External Defibrillator
• IT-631, Claim for Security Officer Training Tax Credit
• DTF-621, Claim for QETC Employment Tax Credit
• DTF-622, Claim for QETC Capital Tax Credit
• DTF-624, Claim for Low-Income Housing Credit

Filing deadlines
NYSDTF follows the IRS calendar for filing deadlines. For tax year 2017 returns*:
 Personal income tax and calendar year 2017 fiduciary returns are due April 17, 2018.
 Partnership/LLC/LLP returns for calendar year 2017 are due March 15, 2018.
 Fiscal year or short year 2017 fiduciary returns are due on the 15 thday of the fourth month following the close of
the tax year.
 Fiscal year or short year 2017 partnership returns are due on the 15 thday of the third month following the close of
the tax year.
*These dates do not reflect extended filing deadlines due to extensions or special conditions.

E-file mandate information
 The e-file mandate applies to tax preparers, business owners (partnerships/LLCs/ LLPs) and taxpayers.
 Clients of tax preparers cannot opt out of e-file.
 Returns for tax years 2017, 2016, and 2015 are mandated to be e-filed.
 Beginning with tax year 2015 returns, amended returns are mandated to be e-filed.
 Extensions must be e-filed either via software or through the NYSDTF website.

For more information on the e-file mandate, see Who the tax preparer e-file mandate applies to.

NYS does not accept federal extensions
 NYSDTF does not accept federal extensions (Form 4868 or Form 7004) in place of an NYS extension request (Form
IT-370 or IT-370-PF). You must file the correct NYS extension form. If you are subject to the e-file mandate, the
extensions must be filed electronically using your tax preparation software or on our website. See Apply for an
extension of time to file and income tax return.

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Estimated income tax payments (Forms IT-2105 and IT-2106)
 Using tax software, the taxpayer may submit up to twelve separate estimated tax payments during each tax year.
These can be submitted concurrently or individually throughout the year. Form IT-2105 is filed for an individual
regardless of the filing status for the primary return, and each is a distinct submission. If a submission is received with
both spouse’s information included, that submission will be rejected.
 When filing estimated taxes electronically, a filer must pay via ACH and must select the quarter for which the
payment is being made. If filing before the due date of any quarter, the taxpayer may choose to have the funds
withdrawn on any date prior to the due date of the selected quarter. If a taxpayer selects a payment date after the due
date of the selected quarter, the payment will be drawn on the due date. If the taxpayer files after the due date of the
selected quarter, the withdrawal will be processed on the date the e-file return is accepted. In the event that a
taxpayer attempts to submit a filing lacking a payment amount, or the total of the NYS, NYC, and Yonkers allocations
does not match the payment amount the filing will be rejected.
 At this time, only calendar year filers may e-file estimated tax payments. Other filers must remit estimated payments
using the appropriate form.

Exclusions from NYS e-file
Returns meeting any of the following criteria may not be e-filed:
 Personal income tax returns filed for a tax period other than January 1, 2017, through December 31, 2017; or
January 1, 2016, through December 31, 2016; or January 1, 2015, through December 31, 2015.
 Fiduciary or partnership returns for liability periods beginning before January 1, 2015 or after December 31, 2017.
NYS accepts short year and fiscal year fiduciary and partnership filings.
 Fiduciary or partnership filings that include forms not accepted for e-file. See the lists of forms accepted for fiduciary
e-file and partnership e-file.
 Fiduciary filings for bankruptcy estate cases.
 Returns requesting electronic funds withdrawal payment, or a direct deposit, where the funds would come from or go
to an account outside the United States.

How to enter foreign addresses
Address – With the exception of Canadian addresses, foreign ZIP (postal) codes should be entered at the end of the
address field.
City – Enter city/town as applicable.
State – For Canadian addresses, enter two-character province abbreviation; for all other foreign addresses the state
must be blank.
Country code – enter appropriate foreign country code; NYSDTF uses the IRS country codes.

ZIP code and ZIP code extension. – For Canadian addresses, enter the first three characters of the postal code in the ZIP
code field, and characters four through six in the ZIP code extension field. For all other foreign addresses, ZIP code and
ZIP code extension must be blank.

Payment information
Taxpayers can pay the balance due on their return or make estimated tax payments using one of the following payment
options:

Pay by electronic funds withdrawal (direct debit)
Payments may be made by an electronic funds withdrawal from a checking or savings account as long as the payment is
not coming from an account outside the United States. At the time of filing, the following information must be provided on
the return:

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       the amount to be withdrawn  
       the bank account number  
       the bank routing number  
       the type of the account: 
                personal checking, or  
                personal savings, or 
                business checking, or 
                business savings 
       the date of the withdrawal  
 
Partial payments are accepted on a NYS return (Forms IT-201, IT-203, IT-201-X, IT-203-X, and IT-205). Partial payments 
will not be accepted for IT-370, IT-370-PF, IT-2105 or IT-2106.  
 
Taxpayers can specify a payment date up to and including the due date of the return. If the payment date falls on a 
weekend or bank holiday, the payment will be withdrawn the next business day. If you e-file before the April due date, the 
money will not be withdrawn from the account before the date you specify, but the date specified cannot be after the 
return due date. For returns e-filed after the due date, the authorized withdrawal from the account will be processed on the 
date the e-filed return is accepted. 
 
Pay by credit card (personal income tax only) 
Taxpayers can use Discover®/Novus®, MasterCard®, Visa® or American Express® Cards to pay their balance due. The 
credit card service provider will charge a convenience fee to cover the cost of this service. The fee will be disclosed before 
the transaction is completed. Taxpayers must have an Online Services account to make a payment by credit card.  
 
For returns filed before the April due date, credit card payments can be made any time up to and including that due date. 
For returns filed on or after the April due date, the credit card payment must be made at or about the time the return is 
filed.  
 
The taxpayer should have a copy of his or her completed NYS income tax return available. Taxpayers will receive a 
confirmation number for successful credit card payments and should retain the confirmation number as proof of payment. 
 
Pay by check or money order (personal income tax and fiduciary income tax) 
Payments may be made by check or money order. Payment must be accompanied by Form IT-201-V, Payment Voucher 
for Income Tax Returns or Form IT-205-V, Payment Voucher for Fiduciary Income Tax Returns. Taxpayers should follow 
the instructions for the appropriate form. When possible, Form IT-201-V or IT-205-V and payment should not be submitted 
until after receipt of the Tax Department’s acceptance acknowledgment. However, these payments must be submitted on 
or before the due date to avoid penalty and interest charges. Do not include a copy of the return with Form IT-201-V. 
 
 Mail Form IT-201-V and payment to:                              Mail Form IT-205-V and payment to: 
                                                                  
 NYS PERSONAL INCOME TAX                                         NYS FIDUCIARY INCOME TAX 
                                                    
 PROCESSING CENTER                                               PROCESSING CENTER 
 PO BOX 4124                                                     PO BOX 4145 
 BINGHAMTON NY 13902-4124                                        BINGHAMTON NY 13902-4145 
                                                    
Note: Payments for e-filed Form IT-204-LL must be paid electronically by ACH debit.  There is no credit card or voucher 
payment method for Form IT-204-LL. If the fee is not paid by the due date, we will issue an assessment (bill) for the 
balance, including penalty and interest. 
 
If you are not using U.S.Mail, see Publication 55, Designated Private Delivery Services.  
 
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Paying a balance due on an extension request (Form IT-370/Form IT-370-PF)
There are several payment options:
 For extensions filed using tax preparation software, payment must be made by electronic funds withdrawal from a
checking or savings account.
 For extensions filed through the NYS Tax Department’s website, there are three payment options:
 Electronic funds withdrawal (which requires an Online Services account to act on the taxpayer’s behalf)
 Credit card (personal income tax only): See Pay by credit card on our website (taxpayers must have an
Online Services account to make a payment by credit card)
 Check or money order (Form IT-370-V, Payment Voucher and Instructions for Form IT-370 Filed Online, or
Form IT-370-PF-V, Payment Voucher and Instructions for Form IT-370-PF Filed Online for Fidcuciaries will
be generated if you select this payment option)

Mail Forms IT-370-V or IT-370-PF-V with payment to:

EXTENSION REQUEST
PO BOX 4125
BINGHAMTON NY 13902-4125

If you are not using U.S. Mail, see Publication 55 Designated Private Delivery Services.

Paying a balance due on an amended return
ACH payment data should reflect the additional payment due with the return. If the ACH data (routing number, account
number, payment amount) is exactly the same on the previous filing, the filing will reject.

Frequently asked questions about electronic funds withdrawal (direct debit)
 How can I confirm that an electronic funds withdrawal payment was successful? Review the bank
statement for the account against which the payment was authorized. The bank statement should include an entry
described as NYSDTF Tax Payment. If you are aware that an electronic funds withdrawal was not successful,
payment should be submitted as soon as possible. Replacement payments made after the due date may be
subject to penalty and interest.
 Can I make a partial payment? Partial payments are allowed on personal income tax (IT-201, IT-201-X, IT-203,
IT-203-X), fiduciary returns (IT-205) and partnership Form IT-204-LL. Partial payments are not allowed on
estimated payments (IT-2105, IT-2106) or balance due extensions (IT-370, IT-370-PF).
 Can an authorized electronic payment be cancelled? Yes. The taxpayer must contact the NYS Tax
Department no later than five (5) business days prior to the authorized payment date.

Special condition codes
You can only use up to two special condition codes for each e-filed return or extension. Qualifying for more than two
special condition codes does not exempt a return from the e-file mandate. For information about special condition codes,
see the instructions for Form IT-201, IT-203-X, IT-203, IT-203-X, IT-204, IT-205, IT-370, or IT-370-PF.

Note: There are no allowable special condition codes for Form IT-204-LL, partnership extensions, or estimated payments.

Special condition codes can be used on the applicable forms, as shown below:

Personal income tax Fiduciary Partnership
IT-203 IT-203-X IT-201 IT-201-X IT-370 IT-205 IT-370-PF IT-204
A6 A6 A6 A6 D9 A6 E4 A6
C7 C7 C7 C7 E3 E4 E3

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               Personal income tax                                  Fiduciary     Partnership 
 IT-203     IT-203-X     IT-201    IT-201-X      IT-370         IT-205 IT-370-PF      IT-204 
 D9            D9               D9     D9           E4           P2                               
 K2            K2               K2     K2                        N3                               
                                                     
 E3            E3               E3     E3                                         
 E4            E4               E4     E4                                         
 E5            E5               E5     E5                                         
 M2            M2               56     56                                         
 56            56                      P2                                         
               N3                      N3                                         
                                 
               P2                                                                 
 
Note: Special condition codes K2, C7, D1, D2, D3, P2, A6, and 56 can be e-filed. The additional information requested 
with these special condition codes must be sent as a PDF attachment with your e-filed return.  
      
State-only filings 
If a federal return was not e-filed, the NYS return should be e-filed as a “state only” return.  
 
Receipts and acknowledgement system 
IRS e-file receipt  
IRS e-file will create a receipt for transmitters (usually your software provider) for every state submission received. This 
receipt only indicates that the submission was received by the IRS, and does not indicate that it has passed validation or 
that the state return has been provided to the participating state. Transmitters are not required to provide receipts to their 
customers.  
 
State submission denied by IRS e-file  
If the state submission does not pass IRS validation it will be denied by the IRS. The IRS will create an acknowledgement 
for the transmitter indicating that the state submission is denied and that the submission will not be provided to the state. 
In this case, NYSDTF will not know that the transmitter has sent a state submission to IRS e-file and will not know that the 
IRS denied it. These returns must be corrected and resubmitted. Your transmitter will notify you if you need to correct and 
resubmit a return that was denied by the IRS.  
 
State receipt and acknowledgment  
    NYSDTF will retrieve the state submission from IRS e-file and send a receipt via IRS e-file to the transmitter. 
    NYSDTF will validate the submission. An acknowledgment (indicating       accepted or rejected) will be sent back to 
     the transmitter via IRS e-file.  
    The transmitter will retrieve the acknowledgment and notify the filer that the return was accepted or rejected. 
    An acknowledgement indicates the return and payment data (if applicable) have been received and have 
     successfully completed the transmission validation process.  
    An accepted acknowledgement does not indicate that an ACH debit authorized with the return filing was 
     successfully processed. 
      
Rejected returns 
If a state return is rejected by NYSDTF, you must correct the error(s) and e-file the corrected return. Rejected returns will 
display up to 100 error codes at a time.  These codes will indicate the errors to be corrected prior to resubmission.  The 

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corrected, resubmitted return should contain the original submission ID of the rejected return. The inclusion of the original 
submission ID is generally handled by your software.  
 
Perfection period for a rejected submission (returns, estimated payments, and extensions) 
There is a seven (7) calendar day perfection period to correct the submission and re-file it electronically. If the submission 
is rejected or denied on the IRS level, NYSDTF will not receive the original submission and the perfection period will not 
systematically initiate. 
 
The e-file perfection period is initiated only when:  
 • The original submission was timely. 
 • The original submission was rejected by NYSDTF. 
 • The original submission ID number is present on the resubmission.  
 • The resubmission is after the due date. 
 • The resubmission is within seven days of the original submission. 
 
E-file reject codes 
NYS E-file reject codes for TY2017 are available on our website:      
For PIT:  https://www.tax.ny.gov/pit/efile/2017pitmefpubs.htm 
For fiduciary:   https://www.tax.ny.gov/pit/efile/fidmefpublications2017.htm 
For partnership:   https://www.tax.ny.gov/pit/efile/partnershippubslications2017.htm 
 
Handling of attachments: attaching documents as PDF files  
All non-XML attachments must be sent in PDF format.  This includes federal required attachments for state filings, pages 
with additional information from forms, letters of explanation, certificates, and copies of federal returns that cannot be 
attached as XML, etc.  Your software will guide you on how to include PDF attachments with an e-filed return.   
 
Do not password protect, encrypt, or in any way document protect PDF attachments submitted through MeF. 
 
Liability Periods 
Calendar year filer 
If the return is for the calendar year 20YY, the beginning and ending dates must be 01/01/20YY and 12/31/20YY 
respectively. The liability period reported on your filing must not be greater than twelve months or the filing will reject. 
 
Fiscal year filer (fiduciary and partnership) 
Fiduciary and Partnership MeF accept fiscal year filings.  A fiscal year is a tax period of 12 consecutive months that does 
not end on the last day of December.  The tax year of fiscal year filers is determined by the start date of the liability period.  
For example, a fiscal year of 11/1/2016 – 10/31/2017 is considered a tax year 2016 return and must be filed using 2016 
software. 
 
Short tax year (fiduciary and partnership) 
A short tax year is a tax period of less than 12 months. When possible, short period returns should be filed with the correct 
tax year software.  Check with your software provider to confirm availability.   The tax year for short period returns is 
determined by start date of the liability period.  For example, a short tax year of 12/1/2016 – 5/31/2017 is a tax year 2016 
filing.  Short tax years of 1/1/2017 – 6/30/2017 or 12/1/2017 – 10/30/2018 are tax year 2017 filings. 
 
Correct year software is not available – In certain situations a taxpayer may need to file a short year return before the 
software is ready for that tax year.  For example, a partnership return with a liability period of 1/1/2017 – 6/30/2017 is due 
September 15, 2017.  This return may be filed with tax year 2016 software*.  Contact your software provider for 
directions.   

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*The procedure for filing with previous year software is valid only until IRS closes for the calendar year.  When filing 
reopens in the following year the correct tax year software must be used. 
 
Single-day liability period (fiduciary and partnership) 
In the event of a single-day liability period enter the date of the single day as the liability period start date.  For the liability 
period end date enter the next day’s date.  For example, if the single day was 2/1/2017, enter the start date as 2/1/2017 
and the end date as 2/2/2017.  NYSDTF will reject returns where the liability period start and end dates are the same. 
 
52/53 week filer (partnership only) 
Taxpayers can elect to use a 52/53 week tax year if the taxpayer keeps their books and reports their income and 
expenses on that basis.  
 
To file a 52/53 week return for tax year 2017, set the beginning and ending dates to 01/01/2017 and 12/31/2017 
respectively. Attach a statement in PDF format with the following information: 
  The month in which the new 52/53 week tax year ends.      
  The day of the week on which the tax year always ends.        
  The date the tax year ends.  It can be either of the following dates on which the chosen day: 
          •    Last occurs in the month in the first item above, or 
          •    Occurs nearest to the last day of the month in the first item above     
 
Information specific to personal income tax  
Forms accepted for New York State e-file for tax year 2017  
Newly accepted e-file forms for tax year 2017 are marked with an asterisk*. 
 NYS form      Personal income tax e-file supported forms for tax year 2017            XML only 

 IT-370        Application for Automatic Six-Month Extension of Time to File for 
                                                                                       X 
               Individuals 
 IT-2105       Estimated Tax Payment Voucher for Individuals                           X 
 IT-201        Resident Income Tax Return                                              X 
 IT-201-X      Amended Resident Income Tax Return                                      X 
 IT-201-ATT  Other Tax Credits and Taxes                                               X 
 IT-201-D      Resident Itemized Deduction Schedule                                    X 
 IT-203        Nonresident and Part-Year Resident Income Tax Return                    X 
 IT-203-X      Amended Nonresident and Part-Year Resident Income Tax Return            X 
 IT-203-A      Business Allocation Schedule                                            X 
 IT-203-ATT  Other Tax Credits and Taxes                                               X 
 IT-203-B      Nonresident and Part-Year Resident Income Allocation And College 
                                                                                       X 
               Tuition Itemized Deduction Worksheet 
 IT-203-C      Nonresident or Part-Year Resident Spouse’s Certification                X 
 IT-203-D      Nonresident and Part-Year Resident Itemized Deduction Schedule          X 
 IT-203-F      Multi-Year Allocation Form 
                                                                                        
 DTF-621       Claim for QETC Employment Credit 
                                                                                        
 DTF-622       Claim for QETC Capital Tax Credit 
                                                                                        
Page  12 of 27                                                                                        Publication 93 (11/17)

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NYS form      Personal income tax e-file supported forms for tax year 2017         XML only 

DTF-624       Claim for Low-Income Housing Credit 
                                                                                     
DTF-626       Recapture of Low-Income Housing Credit 
                                                                                     
DTF-630       Claim for Green Building Credit 
                                                                                     
DTF-686       Tax Shelter Reportable Transactions  
                                                                                     
IT-112.1      New York State Resident Credit Against Separate Tax on Lump-
              Sum Distributions                                                      
IT-112-C      New York State Resident Credit for Taxes Paid to a Province of 
              Canada                                                                 
IT-112-R      New York State Resident Credit                                        X 
IT-119*       STAR Credit Advance Payment Reconciliation                            X 
              Sales and Use Tax Report for Purchases of Items and Services 
IT-135 
              Costing $25,000 or More                                                
IT-182        Passive Activity Loss Limitations                                     X 
IT-195*       Allocation of Refund                                                  X 
              Claim for Noncustodial Parent New York State Earned Income 
IT-209                                                                              X 
              Credit 
              Underpayment of Estimated Income Tax by Individuals and 
IT-2105.9                                                                           X 
              Fiduciaries 
IT-211        Special Depreciation Schedule 
                                                                                     
IT-212        Investment Credit                                                     X 

              Claim for Historic Barn Rehabilitation Credit and Employment 
IT-212-ATT 
              Incentive Credit                                                       
IT-213        Claim for Empire State Child Tax Credit                               X 
IT-214        Claim for Real Property Tax Credit for Homeowners and Renters         X 
IT-215        Claim for Earned Income Credit                                        X 
IT-216        Claim for Child and Dependent Care Credit                             X 
IT-217        Claim for Farmers’ School Tax Credit                                  X 
IT-219        Credit for New York City Unincorporated Business Tax                  X 
IT-221        Disability Income Exclusion 
                                                                                     
IT-222        General Corporation Tax Credit                                        X 
IT-223        Innovation Hot Spot Deduction 
                                                                                     
IT-225        New York State Modifications                                          X 
IT-230        Separate Tax on Lump-Sum Distributions 
                                                                                     
              Credit for Taxicab and Livery Service Vehicles Accessible to 
IT-236 
              Persons with Disabilities                                              
IT-237        Claim for Historic Homeownership Rehabilitation Credit 
                                                                                     
IT-238        Claim for Rehabilitation of Historic Properties Credit 
                                                                                     
              Claim for Credit for Taxicab and Livery Service Vehicles Accessible 
IT-239        to Persons with Disabilities - For purchase or costs incurred before 
                                                                                     
              January 1, 2011 

Publication 93 (11/17)                                                                                Page 13 of 27

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NYS form       Personal income tax e-file supported forms for tax year 2017         XML only 

IT-241         Claim for Clean Heating Fuel Credit                                  X 
IT-242         Claim for Conservation Easement Tax Credit 
                                                                                     
IT-243         Claim for Biofuel Production Credit 
                                                                                     
IT-245         Claim for Volunteer Firefighters’ and Ambulance Workers’ Credit      X 
IT-246         Claim for Empire State Commercial Production Credit 
                                                                                     
IT-248         Claim for Empire State Film Production Credit 
                                                                                     
IT-249         Claim for Long-Term Care Insurance Credit                            X 
IT-250         Claim for Credit for Purchase of an Automated External Defibrillator 
                                                                                     
IT-251         Credit for Employment of Persons with Disabilities 
                                                                                     
IT-252         Investment Tax Credit for the Financial Services Industry 
                                                                                     
IT-252-ATT  Employment Incentive Credit for the Financial Services Industry 
                                                                                     
IT-253         Claim for Alternative Fuels Credit 
                                                                                     
IT-255         Claim for Solar Energy System Equipment Credit                       X 
IT-256         Claim for Special Additional Mortgage Recording Tax Credit           X 
IT-257         Claim of Right Credit 
                                                                                     
IT-258         Claim for Nursing Home Assessment Credit                             X 
IT-261         Claim for Empire State Film Post-Production Credit 
                                                                                     
IT-272         Claim for College Tuition Credit for New York State Residents        X 
IT-280         Nonobligated Spouse Allocation                                       X 
IT-360.1       Change of City Resident Status                                       X 
               New York State Depreciation Schedule for IRC Section 168(k) 
IT-398                                                                              X 
               Property 
IT-399         New York State Depreciation Schedule                                 X 
IT-501         Temporary Deferral Nonrefundable Payout Credit 
                                                                                     
               Metropolitan Commuter Transportation Mobility Tax (MCTMT) for 
IT-6-SNY 
               START-UP NY                                                           
IT-601         Claim for EZ Wage Tax Credit Including the ZEA Wage Tax Credit       X 
IT-602         Claim for EZ Capital Tax Credit 
                                                                                     
               Claim for EZ Investment Tax Credit and EZ Employment Incentive 
IT-603                                                                              X 
               Credit 
IT-604         Claim for QEZE Tax Reduction Credit                                  X 
               Claim for EZ Investment Tax Credit and EZ Employment Incentive 
IT-605 
               Credit for the Financial Services Industry                            
IT-606         Claim for QEZE Credit for Real Property Taxes                        X 
IT-607         Claim for Excelsior Jobs Program Tax Credit 
                                                                                     
               Claim for Brownfield Redevelopment Tax Credit (Prior to June 23, 
IT-611 
               2008)                                                                 
               Claim for Brownfield Redevelopment Tax Credit (On or After June 
IT-611.1 
               23, 2008 and Prior to July 1, 2015)                                   
Page  14 of 27                                                                                     Publication 93 (11/17)

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NYS form      Personal income tax e-file supported forms for tax year 2017       XML only 

              Claim for Brownfield Redevelopment Tax Credit (On or After July 1, 
IT-611.2 
              2015)                                                                
IT-612        Claim for Remediated Brownfield Credit for Real Property Taxes 
                                                                                   
IT-613        Claim for Environmental Remediation Insurance Credit 
                                                                                   
IT-631        Claim for Security Officer Training Tax Credit 
                                                                                   
              Economic Transformation and Facility Redevelopment Program 
IT-633 
              Tax Credit                                                           
IT-634        Empire State Jobs Retention Program Credit 
                                                                                   
IT-635        New York Youth Jobs Program Tax Credit 
                                                                                   
IT-636        Alcoholic Beverage Production Credit 
                                                                                   
IT-637        Alternative Fuels and Electric Vehicle Recharging Property Credit 
                                                                                   
IT-638        START-UP NY Tax Elimination Credit 
                                                                                   
IT-639        Minimum Wage Reimbursement Credit                                   X 
IT-640        START-UP NY Telecommunications Services Excise Tax Credit 
                                                                                   
IT-641        Manufacturer's Real Property Tax Credit                             X 
IT-642        Empire State Musical and Theatrical Production Credit 
                                                                                   
IT-643        Hire a Veteran Credit 
                                                                                   
IT-644        Workers with Disabilities Tax Credit 
                                                                                   
IT-645        Recapture of START-UP NY Tax Benefits 
                                                                                   
IT-646        Employee Training Incentive Program Tax Credit                       
IT-647*       Farm Workforce Retention Credit                                     X  
NYC-208       Claim for New York City Enhanced Real Property Tax Credit           X 
NYC-210       Claim for New York City School Tax Credit                           X 
Y-203         Yonkers Nonresident Earnings Tax Return                             X 

Publication 93 (11/17)                                                                              Page 15 of 27

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Notes: 
   Form IT-195, Allocation of Refund is used to provide account information for direct deposit of all or part of a refund 
   into as many as three NYS 529 college savings accounts. 
   NYS supports both Forms 1099-MISC and 1099-G for electronic filing, even though the IRS does not. If New York 
   taxes were withheld on the income reported on Forms 1099-MISC and 1099-G, then you must key the data from 
   those forms into your software so it is included in the electronic return data when the New York return is e-filed. 
   If you attempt to file a Form 1099-G with a NYS tax return for income other than that from the NYS Department of 
   Labor, the return filing will be rejected. 
   If the taxpayer is not required to file Form IT-201, IT-201-X, IT-203, or IT-203-X, then Form NYC-210, Claim for New 
   York City School Tax Credit, must be filed as a standalone form. If the taxpayer is required to file Form IT-201/ IT-
   201-X, they may claim the credit on their return. However, they do not include Form NYC-210 with Form IT-201/ IT-
   201-X). 
   Form IT-214, Claim for Real Property Tax Credit, and Form NYC-208, Claim for New York City Enhanced Real 
   Property Tax Credit, can either be e-filed as a standalone form or e-filed with Forms IT-201 or IT-201-X. 
 
Taxpayer’s driver license or state identification information is required  
If the taxpayer and/or spouse has been issued a driver license or state identification card from any state, they are required 
to provide that information to be entered into the software. We are requiring this information as an additional means of 
validating the taxpayer’s identification. For all licenses or identification cards taxpayers must provide: 
       ID number  
       issuing state  
       expiration date  
       issue date  
In the event a taxpayer and/or spouse does not have a driver license or state-issued ID, the software should prompt you 
to indicate this. 
 
If the taxpayer’s and/or spouse’s license/ID is a New York State driver license or non-driver ID, the first three characters of 
the document number found on the license or ID  must be entered.  The NYS driver license or non-driver ID must also be 
formatted correctly. 
 
IT-370 and IT-2105 only: 
In the event the driver license or state-issued ID is not available at the time of filing; the software should prompt you to 
indicate this. 
 
New driver license or state identification reject codes for tax year 2017: 
 
   R1117 - Missing or Incomplete Spouse Driver License/State ID info on MFJ return 
   R1118 - Missing primary NYS document number      
   R1119 - Missing spouse NYS document number 
   R1120 - Primary NYS Driver License/State ID number formatted incorrectly 
   R1121 - Spouse NYS Driver License/State ID number formatted incorrectly 
   R1122 - Prime must provide Driver License/State ID information 
   R1123 - Spouse must provide Driver License/State ID information 

Addresses 
The taxpayer’s home address is required. If the taxpayer’s mailing address is a PO Box, the home address   must also be 
entered. If the taxpayer moved after December 31, 2017, enter the new home address in the mailing address and the 
2017 address as the permanent address. 

Page  16 of 27                                                                              Publication 93 (11/17)

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Signature requirements for personal income tax 
Signature requirements for tax returns e-filed through your tax preparation professional software package  
The taxpayer(s) and the ERO/Preparer must sign Form TR-579-IT, New York State E-File Authorization Signature for Tax 
Year 2017 for Forms IT-201, IT-201-X, IT-203, IT-203-X, IT-214, NYC-208, and NYC-210. Form TR-579-IT establishes 
that the taxpayer has reviewed his or her return, and authorizes the e-filing of the return, and if an electronic funds 
withdrawal (for payment of the amount owed on the return) has been requested, it verifies that the taxpayer has 
authorized the electronic funds withdrawal. The ERO/Preparer must retain the signed Form TR-579-IT for 3 years and not 
mail it to the NYS Tax Department. The ERO/Preparer must also sign the return electronically by checking a box that 
indicates that they have read and agreed to our declaration certification language. 
 
The language below is required by NYS to be displayed in your software.  It is provided in this publication for information 
only.  You must check the certification in your software prior to filing any returns. 
 
ERO/Preparer certification and signature      (for Forms IT-201, IT-201-X, IT-203, IT-203-X, IT-214, NYC-208, and 
NYC-210) 
  
By marking an  Xin the box below, I certify that I have a valid Form TR-579-IT,   New York State E-File Signature 
Authorization for Tax Year 2017 for Forms IT-201, IT-201-X, IT-203, IT-203-X, IT-214, NYC-208, and NYC-210, 
authorizing me to sign and file this return on behalf of the taxpayer(s). I further certify that all information provided on the 
return is true, correct and complete; to the best of my knowledge and belief, and that I have provided a copy of this return 
to the taxpayer(s). If financial institution account information has been provided on the return, I certify that the taxpayer(s) 
has agreed to payment of the amount indicated as due by electronic funds withdrawal, that the taxpayer(s) has authorized 
the New York State Tax Department and its designated financial agents to initiate an electronic funds withdrawal from the 
indicated account, and that the designated financial institution is authorized to debit the entry to the taxpayer’s account. 
By marking the box shown below, I understand and agree that I am electronically signing and filing this return.  
 
􀀀 I have read the certification above and agree  
 
Signature requirements for extensions (Form IT-370) e-filed through your tax preparation professional software 
package  
 
For Form IT-370, if no balance is due there is not a signature requirement for the taxpayer or the ERO/Preparer. You are 
not required to complete or retain a Form TR-579.1-IT, New York State Taxpayer Authorization for Electronic Funds 
Withdrawal for Tax Year 2017 Form IT-370 and Tax Year 2018 Form IT-2105, for no balance due extensions.  
 
For Form IT-370), if there is a balance due, the taxpayer must pay the balance due through an electronic funds 
withdrawal. The primary taxpayer  must sign Form TR-579.1-IT, New York State Taxpayer Authorization for Electronic 
Funds Withdrawal for Tax Year 2017 for Form IT-370 and Tax Year 2018 Form IT-2105, to establish that he/she has 
authorized the ERO/Preparer to include the information necessary for the Tax Department to initiate the electronic funds 
withdrawal. The ERO/Preparer is not required to sign Form TR-579.1-IT for these extensions; however, the ERO/Preparer 
must retain Form TR-579.1-IT for 3 years and not mail it to the NYS Tax Department.  The ERO/Preparer must also sign 
the extension electronically by checking a box that indicates that they have read and agreed to the following declaration 
certification language for extensions: 
 
By checking the box below, I certify that I have a valid Form TR-579.1-IT, New York State Taxpayer Authorization for 
Electronic Funds Withdrawal for Tax Year 2017 Form IT-370 and Tax Year 2018 Form IT-2105, authorizing me to submit 
this extension on behalf of the taxpayer(s). I certify that the taxpayer(s) has agreed to payment of the amount indicated as 
due by electronic funds withdrawal, that the taxpayer(s) has authorized the New York State Tax Department and its 
designated financial agents to initiate an electronic funds withdrawal from the indicated account, and that the designated 
financial institution is authorized to debit the entry to the taxpayer’s account. 
 
􀀀 I have read the certification above and agree  
 
Publication 93 (11/17)                                                                                         Page 17 of 27

- 18 -

Signature requirements for estimated tax payments (Form IT-2105) e-filed through tax preparation professional
software package
For Form IT-2105, the taxpayer must send the payment through an electronic funds withdrawal. The primary taxpayer
must sign Form TR-579.1-IT, New York State Taxpayer Authorization for Electronic Funds Withdrawal for Tax Year 2017
Form IT-370 and Tax Year 2018 Form IT-2105, to establish that he or she has authorized the ERO to include the
information necessary for the Tax Department to initiate the withdrawal. The ERO is not required to sign Form TR-579.1-
IT for these payments; however, the ERO must retain it for three years and not mail it to the NYS Tax Department. The
EROmust also sign the payment by checking a box that indicates that they have read and agreed to our declaration
certification language.

ERO Certification and Signature (for the authorization of electronic payment for an estimated tax
payment)
By checking the box below, I certify that I have a valid New York State Taxpayer Authorization for Electronic Funds
Withdrawal for Tax Year 2018 Form IT-2105 (Form TR-579.1-IT), authorizing me to submit this payment on behalf of the
taxpayer(s). I certify that the taxpayer(s) has agreed to payment of the amount indicated as due by electronic funds
withdrawal, that the taxpayer(s) has authorized the New York State Tax Department and its designated financial agents to
initiate an electronic funds withdrawal from the indicated account, and that the designated financial institution is authorized
to debit the entry to the taxpayer’s account.

I have read the certification above and agree

Extension requests (IT-370) e-filed on the Tax Department’s website

The Tax Department offers an application on our website that supports electronic filing by tax preparers or self-filers of
balance due and no balance due extension requests.

Tax preparers subject to the mandate can use either their tax preparation software or the extension application
on the Tax Department’s website to satisfy the electronic filing mandate for extensions.

For balance-due extensions filed directly on our website, the following payment methods are available:
 electronic funds ACH withdrawal from a checking or savings account
 credit card (taxpayers must have an Online Services account to make a payment by credit card)
 check or money order submitted with Form IT-370-V

If you submit a balance due extension on our website and indicate payment with a check, you will be provided with Form
IT-370-V to mail in with the payment.

Frequently asked questions about refunds

1. Can the state refund be deposited into a different account than the federal refund?
Yes, the state refund can be deposited into a different account than the federal refund.

2. Can a refund be deposited into more than one account?
Beginning with tax year 2017, personal income tax refunds may be deposited into a single checking or savings account
and up to three NYS 529 College Savings accounts.

3. What happens if a bank account is closed before the direct deposit is made?
If we cannot complete the direct deposit, or the bank returns the transaction to us, we will mail a paper refund check.

4. How many refunds may be deposited into the same account?
Up to three refunds can be deposited into the same account each calendar year.

Page 18 of 27 Publication 93 (11/17)

- 19 -

5.  How can my client find out when they will receive their refund? 
 They can check the status of a refund on our website, or use our automated telephone inquiry number listed under 
 Contact Us on our website. In addition, Online services for individuals allows your client to create an account and opt in 
 to receive electronic notifications, including refund notification.  
 
Direct deposit into NYS 529 college savings accounts 
NYS 529 direct deposits can be made regardless of the refund option chosen on the IT-201/IT-203. The NYS 529 will 
always be a direct deposit.  
 
Common e-file errors  
The following errors will result in the rejection of a return:  
    Amount of wages, tips and other compensation reported on return was less than the amount reported on wage 
     and tax statements (Form(s) W-2, 1099-G, and/or 1099-R, etc.). 
    Amount of New York State withholding reported on return was not equal to the amount reported on the wage and 
     tax statements 
    Amount of New York City and/or Yonkers withholding reported on return was not equal to amount reported on 
     wage and tax statements 
    Claiming a credit when the credit form is not present 
 
W-2 verification indicator  
If a return is rejected for Error Code R0502 or R0503, commonly caused by user input error, users should check their W-
2(s) and correct the input error. If the user does not find any input errors, they should call the NYSDTF e-file Help Desk; 
they will be instructed to enter a particular value for this indicator and re-transmit the return. This will resolve the reject. 
For descriptions of these error codes, see Personal income tax MeF forms and publications. 
 
Specific codes for locality name for New York City and Yonkers tax withheld  
(Form W-2, box 20, and Form 1099-R, box 14) 
 
Code                   Description  
NYC                    Name of locality is New York City (see acceptable variations below)  
YONKERS                Name of locality is Yonkers (see acceptable variations below) 
 
For New York City 
 
NEW YORK CITY                            NY                               NYC 
N Y                                      NWY                              NW Y 
NEWY                                     BRONX                            BROOKLYN 
CITYNY                                   STATEN                           QUEENS 
CITY NY                                  CITYN Y                          CITYOFNY 
CITYOF NY                                CITY OFNY                        CITYOFN Y 
CTY OF NY                                MANHATTAN                         
 
For Yonkers 
 
YONKERS                                  YK                               YON 
YNK                                      CITYOFYK                         CTYOFYKR 
CITYOF YK                                CITY OFYK                        CTY OF YK                 
 
Entries on Form W-2, box 14, for NYS returns  
Preparers should enter verbatim, the description of any entries included on the employee’s state and local copy of their 
Forms W-2.  Amounts for these entries must be rounded to the nearest dollar. Public employee retirement contributions, 
Publication 93 (11/17)                                                                                        Page 19 of 27

- 20 -

usually shown on a paper Form W-2 box 14, as “414(h)”, "Pub Ret", "NYS Ret Cont", etc. (e.g., “414(h) 750.00”) may be 
subject to NYS tax even though they are not subject to federal tax. All NYS public employee retirement contributions, 
except Long Island Railroad and Staten Island Railroad, are subject to NYS tax. Public employee retirement contributions 
from other states are not subject to NYS tax. Refer to the form instructions for details.  
 
Similarly, NYC flexible benefits program amounts (IRC 125), usually shown on a paper Form W-2 in box 14 as “IRC 125”, 
“IR 125”, “125M”, etc. (e.g., “IRC 125 300.00”) are subject to NYS tax even though they are not subject to federal tax.  
 
These two amounts, if subject to NYS tax, must be added to the appropriate lines on Forms IT-201, IT-201-X, IT-203, or 
IT-203-X. You must add these amounts to the return if your software does not. Refer to the form instructions for details.  
 
 Form                                   414(h)          IRC 125  
 IT-201                                 Line 21         Line 23  
 IT-203                                 Line 21         Line 22  
 IT-201-X                               Line 21         Line 23 
 IT-203-X                               Line 21         Line 22 
 
Information specific to fiduciary income tax 
Forms accepted for New York State e-file 
The following tax forms are supported by NYSDTF Fiduciary MeF.  An e-filed return must include all the required tax 
forms in the submission. Forms IT-205, IT-370-PF, and IT-2106 are considered main forms; each submission must have 
one and only one main form, with applicable supporting forms. Newly accepted e-file forms for tax year 2017 are marked 
with an asterisk*. 
 
 NYS form          Fiduciary e-file supported forms for tax year 2017 
 IT-370-PF         Application for Automatic Extension of Time to File for Partnerships and 
                   Fiduciaries (with instructions) 
 IT-205            Fiduciary Income Tax Return 
 IT-205-A          Fiduciary Allocation 
 IT-205-C          New York State Resident Trust Nontaxable Certification 
 IT-205-J          New York State Accumulation Distribution for Exempt Resident Trusts 
 IT-205-T*         Allocation of Estimated Tax Payments to Beneficiaries 
 IT-112-R          New York State Resident Credit   
 IT-135            Sales and Use Tax Report for Purchases of Items and Services Costing 
                   $25,000 or More 
 IT-182            Passive Activity Loss Limitations 
 IT-2105.9         Underpayment of Estimated Tax by Individuals and Fiduciaries 
 IT-2106           Estimated Income Tax Payment Voucher for Fiduciaries 
 IT-212            Investment Credit 
 IT-217*           Claim for Farmers’ School Tax Credit 
 IT-219            Credit for New York City Unincorporated Business Tax 
 IT-222            General Corporation Tax Credit 
 IT-223            Innovation Hot Spot Deduction 
 IT-225            New York State Modifications 
 IT-230*           Separate Tax on Lump-Sum Distributions 
 IT-241            Claim for Clean Heating Fuel Credit 
 IT-242*           Claim for Conservation Easement Tax Credit 

Page  20 of 27                                                                                    Publication 93 (11/17)

- 21 -

 NYS form           Fiduciary e-file supported forms for tax year 2017 
 IT-249             Claim for Long-Term Care Insurance Credit 
 IT-256             Claim for Special Additional Mortgage Recording Tax Credit 
 IT-398             New York State Depreciation Schedule for IRC Section 168(k) Property  
 IT-399             New York State Depreciation Schedule 
 IT-601             Claim for EZ Wage Tax Credit Including the ZEA Wage Tax Credit 
 IT-603             Claim for EZ Investment Tax Credit and EZ Employment Incentive Tax Credit      
 IT-604             Claim for QEZE Tax Reduction Credit 
 IT-606             Claim for QEZE Credit for Real Property Taxes 
 IT-607             Claim for Excelsior Jobs Program Tax Credit 
 IT-611             Claim for Brownfield Redevelopment Tax Credit (Prior to June 23, 2008)    
 IT-611.1           Claim for Brownfield Redevelopment Tax Credit (After June 23, 2008 and Prior to 
                    July 1,2015) 
 IT-611.2           Claim for Brownfield Redevelopment Tax Credit (After July 1, 2015) 
 IT-612             Claim for Remediated Brownfield Credit for Real Property Taxes      
 IT-631*            Claim for Security Officer Training Tax Credit 
 IT-635*            New York Youth Jobs Program Tax Credit 
 IT-637             Alternative Fuels and Electric Vehicle Recharging Property Credit 
 IT-638             START-UP NY Tax Elimination Credit 
 IT-639             Minimum Wage Reimbursement Credit (new)     
 IT-640             START-UP NY Telecommunication Services Excise Tax Credit 
 IT-641             Manufacturer's Real Property Tax Credit 
 IT-642             Empire State Musical and Theatrical Production Credit 
 IT-643             Hire a Veteran Credit 
 IT-644             Workers with Disabilities Tax Credit 
 IT-645             Recapture of START-UP NY Tax Benefits    
 IT-646             Employee Training Incentive Program Tax Credit 
 DTF-622*           Claim for QETC Capital Tax Credit 
 DTF-686*           Tax Shelter Reportable Transactions 
 
Officer name required 
The fiduciary signing the return must provide his/her name as part of measures to reduce fraud. Returns missing this 
information will be rejected. 
 
Signature requirements for fiduciary income tax  
 
Signature requirements for returns e-filed by an ERO on behalf of a fiduciary  
The fiduciary(s) and the ERO must sign Form TR-579.2-IT, New York State E-File Signature Authorization for Tax Year 
2017 for Form IT-205.  Form TR-579.2-IT establishes that the fiduciary has reviewed his or her return, authorizes the e-
filing of the return, and if an electronic funds withdrawal (for payment of the amount owed on the return) has been 
requested, it verifies that the fiduciary has authorized the electronic funds withdrawal. The ERO must retain the signed 
Form TR-579.2-IT for 3 years and not mail it to the NYS Tax Department. The ERO must also sign the return 
electronically by checking a box that indicates that they have read and agreed to our declaration certification language. 
See the return declaration: 
The language below is required by NYS to be displayed in your software.  It is provided in this publication for information 
only.  You must check the certification in your software prior to filing any returns. 
 
Declaration of tax preparer to be included on approved NYSDTF e-file products for tax professionals ERO 
Certification and Signature (for the return) 
I certify that I have a valid New York State E-File Signature Authorization for Tax Year 2017 (Form 
Publication 93 (11/17)                                                                                      Page 21 of 27

- 22 -

TR-579.2-IT), authorizing me to sign and file this return on behalf of the fiduciary(s). I further certify that all information 
provided on the return is true, correct and complete; to the best of my knowledge and belief, and that I have provided a 
copy of this return to the fiduciary(s). If financial institution account information has been provided on the return, I certify 
that the account holder has agreed to payment of the amount indicated as due by electronic funds withdrawal, that the 
fiduciary(s) has authorized the New York State Tax Department and its designated financial agents to initiate an electronic 
funds withdrawal from the indicated account, and that the designated financial institution is authorized to debit the entry to 
the fiduciary’s account. I understand and agree that I may revoke this authorization for payment only by contacting the 
Tax Department no later than five (5) business days prior to the payment date. By checking the box shown below, I 
understand and agree that I am electronically signing and filing this return. 
 
   I have read the certification above and agree  
 
Signature requirements for extensions (Form IT-370-PF) and estimated tax payments (Form IT-2016) by an ERO 
on behalf of a fiduciary 
For a no-balance-due extension (Form IT-370-PF) there is no signature requirement for the fiduciary or the ERO. You are 
not required to complete or retain a Form TR-579.3-IT, New York State Taxpayer Authorization for Electronic Funds 
Withdrawal for Tax Year 2017 for Form IT-370-PF, for these transactions. 
 
For a balance-due extension (Form IT-370-PF) or estimated tax payment (Form IT-2106) e-filed through your software 
(not through the NYSDTF website), the fiduciary must pay the balance due with an electronic funds withdrawal. The 
fiduciary must sign Form TR-579.3-IT, New York State Fiduciary Authorization for Electronic Funds Withdrawal for Tax 
Year 2017 for Form IT-370-PF and Tax Year 2018 Form IT-2106, to establish that he/she has authorized the ERO to 
include the information necessary for the Tax Department to initiate the withdrawal. The ERO is not required to sign Form 
TR-579.2-IT or TR-579.3-IT for these extensions; however, the ERO must retain the Form TR-579.3-IT for 3 years and 
not mail it to the NYS Tax Department. The ERO must also sign the extension electronically by checking a box that 
indicates that they have read and agreed to our declaration certification language. See the extension declaration. 
 
Declaration of tax preparer to be included on approved NYS e-file products for tax professionals – Extensions 
with an authorization for an electronic payment 
 
ERO Certification and Signature (for the authorization of electronic payment for an extension) 
By checking the box below, I certify that I am electronically signing and filing this request for an extension. I certify that I 
have a valid New York State Taxpayer Authorization Electronic Funds Withdrawal for Tax Year 2017 Form IT-370-PF 
(Form TR-579.3-IT), authorizing me to submit this extension on behalf of the fiduciary(ies). I certify, to the best of my 
knowledge and belief, that all information provided is true, correct, and complete and that I have provided a copy of this 
request for an extension to the fiduciary. 
 
If financial institution account information has been provided on the request for an extension, I certify that the account 
holder has agreed to payment of the amount(s) indicated as due by electronic funds withdrawal, that the fiduciary has 
authorized the New York State Tax Department and its designated financial agents to initiate an electronic funds 
withdrawal from the indicated financial institution account(s), and that the designated financial institution(s) is authorized 
to debit the entry to the account(s). I understand and agree that I may revoke this authorization for payment only by 
contacting the Tax Department no later than five (5) business days prior to the payment date. 
 
   I have read the certification above and agree 
 
Declaration of tax preparer to be included on approved NYS e-file products for tax professionals – Estimated tax 
payments 
 
ERO/ Preparer Certification and Signature (for the authorization of electronic payment for an estimated tax 
payment) 
By checking the box below, I certify that I am electronically signing and filing this estimated tax payment. I certify that I 
have a valid New York State Taxpayer Authorization Electronic Funds Withdrawal for Tax Year 2018 Form IT-2106 (Form 
TR-579.3-IT), authorizing me to submit this payment on behalf of the fiduciary(ies). I certify, to the best of my knowledge 
and belief, that all information provided is true, correct, and complete and that I have provided a copy of the payment to 
the fiduciary. 
 
If financial institution account information has been provided on the payment, I certify that the account holder has agreed 
to payment of the amount(s) indicated as due by electronic funds withdrawal, that the fiduciary has authorized the New 
York State Tax Department and its designated financial agents to initiate an electronic funds withdrawal from the indicated 
financial institution account(s), and that the designated financial institution(s) is authorized to debit the entry to the 
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account(s). I understand and agree that I may revoke this authorization for payment only by contacting the Tax 
Department no later than five (5) business days prior to the payment date. 
 
         I have read the certification above and agree 
 
Returns e-filed by fiduciaries themselves (self-filers) using consumer software product 
Fiduciaries are required to sign the return electronically by checking a box that indicates that they have read and agreed 
to our declaration certification language. See the return declaration. Form TR-579.2-IT and the ERO declaration check 
box are not required. 
 
Declaration of fiduciary to e-file the return 
By checking the box shown below, I declare, under penalty of perjury, that I have examined the information on this 2017 
New York State electronic fiduciary income tax return, including any accompanying schedules, attachments, and 
statements, and certify that the electronic return is true, correct, and complete. If I am paying the New York State fiduciary 
income taxes owed by electronic funds withdrawal, I authorize the New York State Tax Department and its designated 
financial agents to initiate an electronic funds withdrawal from the financial institution account indicated on this 2017 
electronic return, and I authorize my financial institution to debit the entry to the account. I understand and agree that I 
may revoke this authorization for payment only by contacting the Tax Department no later than five (5) business days 
prior to the payment date. By entering my name and checking the box shown, I declare that I am an authorized fiduciary 
of this estate or trust, that I am authorized to sign and file this electronic return on behalf of the estate or trust, and am in 
fact signing and filing this return. 
 
Enter Name 
 
         I have read the certification above and agree 
 
Form IT-370-PF with a balance due e-filed by fiduciaries themselves (self-filers) using consumer software product 
Fiduciaries are required to sign the extension electronically by checking a box that indicates that they have read and 
agreed to our declaration authorization language. See the extension declaration. Form TR-579.3-IT and the ERO 
declaration check box are not required. 
 
Declaration of fiduciary to authorize electronic payment for an extension 
By checking the box, I certify that I am electronically signing and filing this request for an extension. I certify that all 
information provided on the request for an extension is true, correct, and complete, and that I am authorized to file this 
request for an extension. 
 
If financial institution account information has been provided on the request for an extension, I agree to payment of the 
amount(s) indicated by electronic funds withdrawal, that I authorize the New York State Tax Department and its 
designated financial agents to initiate an electronic funds withdrawal from the indicated financial institution account(s), and 
that the designated financial institution(s) is authorized to debit the entry to the account(s). I understand and agree that I 
may revoke this authorization for payment only by contacting the Tax Department no later than five (5) business days 
prior to the payment date. 
 
Fiduciary 
 
      I have read the certification above and agree 
 
Form IT-370-PF with no-balance-due e-filed by fiduciaries themselves (self-filers) using consumer software 
product 
There is not a signature requirement for the fiduciary or the ERO. 
                                     
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Estimated tax payments (Form IT-2106) e-filed by fiduciaries themselves (self-filers) using consumer software 
product 
Fiduciaries are required to sign the payment electronically by checking a box that indicates that they have read and 
agreed to our declaration authorization language. Form TR-579.3-IT and the ERO declaration check box are not required. 
 
Declaration of fiduciary to authorize electronic payment for an estimated tax payment 
By checking the box, I certify that I am electronically signing and filing this estimated tax payment. I certify that all 
information provided on the estimated tax payment is true, correct, and complete, and that I am authorized to file this 
estimated tax payment. 
 
If financial institution account information has been provided on the estimated tax payment, I agree to payment of the 
amount(s) indicated by electronic funds withdrawal, that I authorize the New York State Tax Department and its 
designated financial agents to initiate an electronic funds withdrawal from the indicated financial institution account(s), and 
that the designated financial institution(s) is authorized to debit the entry to the account(s). I understand and agree that I 
may revoke this authorization for payment only by contacting the Tax Department no later than five (5) business days 
prior to the payment date. 
 
Fiduciary 
    I have read the certification above and agree 
 
Information specific to partnership 
Forms accepted for New York State e-file for tax year 2017 
The following tax forms are supported by NYSDTF partnership MeF. An e-filed return must include all the required tax 
forms in the submission. Forms IT-204, IT-204-LL and IT-370-PF are considered main forms; each submission must have 
one and only one main form,with applicable supporting forms.  Newly accepted e-file forms for tax year 2017 are marked 
with an asterisk*. 
 
          NYS form                  Partnership E-file supported forms for tax year 2017       

        IT-204         Partnership Return 
        IT-204.1       New York Corporate Partner’s Schedule K  
        IT-204-CP      New York Corporate Partner’s Schedule K-1 
        IT-204-IP      New York Partner’s Schedule K-1 
        IT-204-LL      Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee 
                       Payment Form 
        IT-212         Investment Credit 
        IT-223         Innovation Hot Spot Deduction 
        IT-225         New York State Modifications 
        IT-236         Credit for Taxicab and Livery Service Vehicles Accessible to Persons with Disabilities – 
                       For costs incurred on or after January 1, 2011 
        IT-238*        Claim for Rehabilitation of Historic Properties Credit 
        IT-241         Claim for Clean Heating Fuel Credit 
        IT-242         Claim for Conservation Easement Tax Credit 
        IT-248*        Claim for Empire State Film Production Credit 
        IT-249         Claim for Long-Term Care Insurance Credit 
        IT-250*        Claim for Credit for Purchase of an Automated External Defibrillator 
        IT-256         Claim for Special Additional Mortgage Recording Tax Credit 
        IT-370-PF      Application for Automatic Extension of Time to File for Partnerships and Fiduciaries 
        IT-398         New York State Depreciation Schedule for IRC Section 168(k) Property 
        IT-399         New York State Depreciation Schedule  
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          NYS form                     Partnership E-file supported forms for tax year 2017 

        IT-602           Claim for EZ Capital Tax Credit 
        IT-603           Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit 
        IT-604           Claim for QEZE Tax Reduction Credit 
        IT-606           Claim for QEZE Credit for Real Property Taxes 
        IT-607           Claim for Excelsior Jobs Program Tax Credit 
        IT-611           Claim for Brownfield Redevelopment Tax Credit 
        IT-611.1         Claim for Brownfield Redevelopment Tax Credit 
        IT-611.2         Claim for Brownfield Redevelopment Tax Credit 
        IT-612           Claim for Remediated Brownfield Credit for Real Property Taxes 
        IT-631*          Claim for Security Officer Training Tax Credit 
        IT-634           Empire State Jobs Retention Program Credit 
        IT-635           New York Youth Jobs Program Tax Credit 
        IT-636           Alcoholic Beverage Production Credit  
        IT-637           Alternative Fuels and Electric Vehicle Recharging Property Credit 
        IT-638           START-UP NY Tax Elimination Credit 
        IT-639           Minimum Wage Reimbursement Credit 
        IT-640           START-UP NY Telecommunication Services Excise Tax Credit 
        IT-641           Manufacturer’s Real Property Tax Credit 
        IT-642           Empire State Musical and Theatrical Production Credit 
        IT-643           Hire a Veteran Credit 
        IT-644           Workers with Disabilities Tax Credit 
        IT-645           Recapture of START-UP NY Tax Benefits 
        IT-646           Employee Training Incentive Program Tax Credit 
        IT-647*          Farm Workforce Retention Credit 
        Y-204            Yonkers Nonresident Partner Allocation 
        DTF-621*         Claim for QETC Employment Credit 
        DTF-622*         Claim for QETC Capital Tax Credit 
        DTF-624*         Claim for Low-Income Housing Credit 
        DTF-686          Tax Shelter Reportable Transactions 
 
Officer name required 
The general partner signing the return must provide his/her name as part of measures to reduce fraud.  Returns missing 
this information will be rejected .
 
Signature requirements for partnership e-file returns 
 
The ERO must have a completed and signed form TR-579-PT, New York State e-File Signature Authorization for Tax 
Year 2017 for Forms IT-204 and IT-204-LL.  Form TR-579-PT establishes that the general partner has reviewed his or her 
return, authorizes the e-filing of the return, and if an electronic funds withdrawal has been requested it verifies that the 
general partner has authorized the electronic funds withdrawal. The ERO must retain the signed TR-579-PT for three 
years and not mail it to the NYS Tax Department. 
In addition, your software should display a screen with the certification language and check box; e-filed returns are signed 
by checking the box that indicates the parties have read and agree to the declaration certification language on Form TR-
579-PT. 
 
The language below is required by NYS to be displayed in your software.  It is provided in this publication for information 
only.  You must check the certification in your software prior to filing any returns. 
                                                               
Publication 93 (11/17)                                                                                Page 25 of 27

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ERO/Preparer Certification and Signature  
I certify that I have a valid New York State E-File Signature Authorization for Tax Year 2017 (Form TR-579-PT), 
authorizing me to sign and file this return on behalf of the partnership, LLP, or LLC (hereafter, collectively, “partnership”).  
                                                           
I further certify that all information provided on the return is true, correct and complete to the best of my knowledge and 
belief, and that I have provided a copy of this return to the partnership. If financial institution account information has been 
provided on the return, I certify that the partnership has agreed to payment of the amount indicated as due by electronic 
funds withdrawal, that the partnership has authorized the New York State Tax Department and its designated financial 
agents to initiate an electronic funds withdrawal from the indicated account, and that the designated financial institution is 
authorized to debit the entry to the partnership’s account. I understand and agree that I may revoke this authorization for 
payment only by contacting the Tax Department no later than five (5) business days prior to the payment date. 
By checking the box shown below, I understand and agree that I am electronically signing and filing this return. 
 
􀀀 I have read the certification above and agree    
_______________________________________________________________________________________ 
 
Form IT-204-LL payment 
The balance due on an electronically filed Form IT-204-LL must be paid electronically with an ACH debit. Your e-file 
software should guide you through this process. There is no paper payment voucher for an e-filed IT-204-LL.  
 
Foreign partners without SSN/EIN or partner in a foreign partnership  
NYSDTF accepts foreign partners (on IT-204-CP and IT-204-IP) without EIN/SSN. NYSDTF also accepts  
a return from a partnership that is a partner in a foreign partnership that does not have an EIN (IT-204  
Section 9 line 117c). IRS efile may require “foreign” or “applied for” in the SSN/EIN fields in these  
situations for federal Form 1065. For NYS returns leave these partner’s SSN/EIN blank, otherwise they will reject. 
 
   Form IT-204 - If the partnership is a partner in another partnership or LLC (IT-204 line 117c) and that partnership 
    or LLC does not have an EIN, enter the “Name of entity” and leave the “EIN” field blank. 
   Form IT-204 CP – If the partner does not have an EIN leave the “Partner’s EIN” field blank 
   Form IT-204-IP – If the partner does not have an SSN leave the “Partner’s identifying number” field blank 
   
Link to publications  
Publications and guidance 
 
Additional information for tax professionals  
Corporation Tax e-file Forms and Publications  
Business Taxpayer Answer Center 
Individual Taxpayer Answer Center  
New York State tax preparer registration 
 
Contact information 
NYSDTF e-file Help Desk:          (518) 457-6387 
IRS e-file Help Desk:             (866) 255-0654 
Fax: NYSDTF e-file:               (518) 435-8660 
 
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Websites and publications 
NYSDTF home page                                                    
NYSDTF e-file website E-file information for tax professionals     
NYSDTF forms and instructions                                      
Frequently asked questions (Taxpayer Answer Center) Taxpayer Answer Center  
Internal Revenue Service (IRS)  
Taxpayer and preparer email notification Sign up for email alerts  
 
Revisions 
Date          Description                                                   Page number 
                                                                             
Publication 93 (11/17)                                                                  Page 27 of 27

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