New York Form IT-203-GR-ATT-A Schedule A is used by a partnership that files a New York State group return for qualifying nonresident partners. The schedule lists each nonresident partner who is included in the group return and shows that partner’s federal income items, New York allocated income, partnership deductions, New York allocated deductions, tax, payments, balance due, or overpayment. In simple words, this form helps the partnership report each participating nonresident partner’s New York taxable income and New York State tax in an organized way. It is not a personal tax return by itself. It works as an attachment to Form IT-203-GR. The partnership uses it to show how much income belongs to each partner, how much of that income is connected to New York State, and how much tax is due after any estimated tax payments or extension payments. Since one Schedule A may not have enough space for all partners, the partnership can complete as many Schedule A forms as needed. The key rule is to keep every partner’s information on the same row across page 1 and page 2, so the income, deductions, tax, payment, and balance details match the correct partner.
Who Should Use This Schedule?
Use New York Form IT-203-GR-ATT-A Schedule A when a partnership is filing Form IT-203-GR and needs to list nonresident partners who qualify for and are participating in the New York State group return.
Do not use this schedule for partners who are not included in the group return. Also, do not use it as a stand-alone return. It must be filed with Form IT-203-GR.
How To File New York Form IT-203-GR-ATT-A Schedule A
Complete Schedule A for all qualifying nonresident partners included in the group return. If there are more partners than one schedule can hold, prepare extra Schedule A forms until every partner is listed.
List the partners either in alphabetical order or by Social Security number order. Use one method and keep it consistent.
If any amount is negative, show it with a minus sign. Do not use parentheses or leave the negative sign out.
If you file more than one Schedule A, do not enter totals on each page. Instead, enter the grand totals from all Schedule A forms only on the last Schedule A. Leave the total boxes blank on the earlier Schedule A forms.
Submit every completed IT-203-GR-ATT-A Schedule A with Form IT-203-GR.
How To Complete New York Form IT-203-GR-ATT-A Schedule A
Page 1 Of 2 Instructions
Legal Name Of Partnership: Enter the full legal name of the partnership. Use the same name that appears on Form IT-203-GR and the partnership’s tax records.
Special NYS Identification Number: Enter the partnership’s special New York State identification number. Make sure this number matches the number used on Form IT-203-GR.
Schedule A Title Section: This section tells you that the schedule is for nonresident partners who qualify and participate in a New York State group return. Only include partners who meet those rules.
Complete As Many Schedule A Forms As Needed: If one Schedule A does not have enough rows for all partners, use additional Schedule A forms. Do not squeeze extra names into one row.
Negative Amount Rule: If a partner has a negative amount in any money column, enter the number with a minus sign. This keeps losses and negative adjustments clear.
Partner Order Rule: List partners either by alphabetical order or by Social Security number order. Pick one order and use it for the full schedule.
Column A: Enter the name and address of each nonresident partner. Use the partner’s full legal name and mailing address. Each partner should have a separate row.
Column B: Enter the partner’s Social Security number. This same number must also be entered in column B2 on page 2 on the same row.
Column C: Enter the partner’s share of federal items of income, gain, loss, and guaranteed payment. This is the partner’s federal amount before New York allocation.
Column D: Enter the part of column C that is allocated to New York State. This is the New York portion of the partner’s income, gain, loss, and guaranteed payment.
Column E: Enter the partner’s share of federal partnership deductions. This is the partner’s federal deduction amount from the partnership.
Column F: Enter the part of column E that is allocated to New York State. This is the New York portion of the partner’s partnership deductions.
Partner Rows On Page 1: Fill one row for each partner. Keep each partner’s details in the same row across columns A through F.
Totals On Page 1: Add the amounts in the money columns as required. If this is the only Schedule A, enter the totals on this form. If you are filing more than one Schedule A, enter the grand totals only on the last Schedule A and leave the total boxes blank on the earlier ones.
Enter On The Appropriate Line On Form IT-203-GR: Carry the totals from Schedule A to the correct line on Form IT-203-GR. Do this only after all Schedule A forms are complete.
Page 2 Of 2 Instructions
Legal Name Of Partnership: Enter the same partnership name used on page 1. This helps connect page 2 with the correct partnership.
Special NYS Identification Number: Enter the same special New York State identification number used on page 1.
Column B2: Enter the partner’s Social Security number again. This must match column B on page 1 for the same partner and the same row.
Column G: Enter the net amount of New York additions and subtractions allocated to New York State. Additions increase New York taxable income. Subtractions reduce it. Use the net result for each partner.
Column H: Calculate the partner’s New York taxable income. Start with column D. Subtract column F. Then add or subtract column G, depending on whether column G is positive or negative.
Column I: Calculate the partner’s New York State tax. Multiply column H by 0.1090 and enter the result.
Column J: Enter the partner’s New York State estimated income tax paid and any amount paid with Form IT-370. This is the payment amount already made for that partner.
Column K: Calculate the balance due. Subtract column J from column I. Enter the result here if the partner’s tax is more than the partner’s payments.
Column L: Calculate the overpayment. Subtract column I from column J. Enter the result here if the partner’s payments are more than the partner’s tax.
Column M: Use this column for other group return information. Complete it when the partner is connected with other group returns that must be reported.
Partner Rows On Page 2: Use the same row order that you used on page 1. Do not move partners to a different row. The Social Security number in column B2 should help confirm that each row matches the correct partner.
Bottom Totals On Page 2: Add the amounts in the total boxes shown at the bottom of the applicable columns. If you are filing more than one Schedule A, report the grand totals only on the last Schedule A.
Final Transfer To Form IT-203-GR: After page 1 and page 2 are complete, transfer the required totals to the proper lines on Form IT-203-GR.
Easy Example Of The Calculation Flow
Start with the partner’s federal income amount in column C. Then enter the New York part of that income in column D. Next, enter the partner’s federal deductions in column E and the New York part of those deductions in column F. On page 2, enter New York additions or subtractions in column G. Then calculate New York taxable income in column H. After that, multiply column H by 0.1090 to get the tax in column I. Enter payments in column J. If tax is higher than payments, the difference goes in column K as balance due. If payments are higher than tax, the difference goes in column L as overpayment.
Common Mistakes To Avoid
Do not list a partner on page 1 and forget to complete the same row on page 2.
Do not change the partner order between page 1 and page 2.
Do not enter totals on every Schedule A when using more than one schedule.
Do not forget to show negative amounts with a minus sign.
Do not include partners who are not participating in the New York State group return.
Do not forget to submit all Schedule A forms with Form IT-203-GR.