![]() ![]() Part 2: Partners, shareholders, and beneficiaries Line 5Įnter the New York State addition modifications provided by the entity of which you are a partner, shareholder, or beneficiary.īe sure to enter the total amount and New York State allocated amount (if applicable) in the appropriate column. To find out where to enter these modifications directly on your return, see the Addition modifications chart. In column B, enter the portion that relates to income, gain, loss, or deduction derived from or connected with New York State sources. Form IT-203 filers, partnerships, estates, and trusts who are doing business in and outside of New York In column A, enter the total of each New York State addition modification. Form IT-205 filers do not enter A-113 or A-201.Form IT-203 filers do not enter A-104 or A-113.For the complete list , see the Addition modifications chart. Part 1: Individuals, partnerships, and estates or trusts Line 1Įnter the applicable New York State addition modification codes on lines 1a through 1g. as a partner, shareholder, or beneficiary in Part 2.Enter the New York State addition modifications that apply to you as an individual, partnership, estate or trust in Part 1, and.If you have more than seven entries in any part, submit a separate Form IT-225 listing the additional addition or subtraction modifications in the appropriate parts. government authority, commission, or instrumentality (A-102) and has the same modification as a partner for income from a partnership.Įnter 102 and the applicable amounts under Schedule A, Part 1 as an individual, and Schedule A, Part 2 as a partner. Individual A has an addition modification for interest income received from a U.S. Note: You may list the same modification code in both Part 1 and Part 2. For more information, see New York State addition and subtraction modifications. This information should be provided by the partnership, S corporation, and estate or trust. To report your New York subtractions from a partnership, New York S corporation, or estate or trust, complete Schedule B, Part 2.To report your New York additions from a partnership, New York S corporation, or estate or trust, complete Schedule A, Part 2.Partners, S corporation shareholders, and beneficiaries To report your New York subtractions, complete Schedule B, Part 1.To report your New York additions, complete Schedule A, Part 1.Individuals, partnerships, and estates or trusts Note: If more than one set of instructions applies, follow all the instructions that apply to you. Use the instructions below to determine which parts of this form you should complete. Mark an X in the appropriate box identifying the return with which you are submitting Form IT-225. ![]() If you are filing a joint personal income tax return, enter both spouses’ names and the SSN of the taxpayer listed first on your Form IT-201 or IT-203. Form IT-205, Fiduciary Income Tax Return.Įnter the name and Social Security number (SSN) or employer identification number (EIN) as shown on Form IT-201, IT-203, IT-204 or IT-205.Form IT-203, Nonresident and Part-Year Resident Income Tax Return,.Form IT-201, Resident Income Tax Return,.Submit Form IT-225 with the main form you are filing: See the modification charts and the instructions for the return you are filing for additional information. Various modifications are entered directly on your return. Please see the instructions for Form IT-558 for more information.įor a list of addition and subtraction modifications you may enter on this form for your specific filing, refer to the modification charts. For those taxpayers, any reference in these instructions to federal adjusted gross income should be taken to mean recomputed federal adjusted gross income. Note: A limited group of taxpayers may be required to file Form IT-558 and report a recomputed federal adjusted gross income that is different from their federal adjusted gross income on their New York State Form IT-201 or Form IT-203. To report any New York additions and subtractions to federal adjusted gross income that do not have their own line on your return, complete Form IT-225 and submit it with your return. Printer-Friendly Version (PDF) General information ![]()
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