New York Form IT-203-GR-ATT-B Schedule B is used by a partnership that is filing a Yonkers group return for qualifying nonresident partners. This schedule helps the partnership list each participating nonresident partner and report that partner’s Yonkers-related self-employment earnings, tax, payments, balance due, or overpayment. Page 1 collects the partnership’s identifying information, the partner’s name and address, Social Security number, federal net earnings from self-employment, the part of those earnings allocated to Yonkers, and any exclusion amount. Page 2 continues the same partner rows by repeating the Social Security number and then calculating Yonkers taxable earnings, Yonkers nonresident earnings tax, estimated tax payments, balance due, overpayment, and other group return information. The form is row-based, so each partner must stay on the same row across both pages. If there are more partners than one schedule can hold, the partnership can complete additional Schedule B forms and then use the final schedule to report the grand totals where total boxes are provided.
How To File New York Form IT-203-GR-ATT-B Schedule B
Complete this schedule after you know which nonresident partners qualify and are participating in the Yonkers group return. Fill in the partnership information at the top of both pages, then complete one row for each partner. Keep the same partner order from page 1 to page 2 so the Social Security numbers and tax calculations match correctly.
If one Schedule B is not enough, prepare as many copies as needed. Submit every completed Schedule B with Form IT-203-GR. If more than one Schedule B is prepared, enter the grand totals from all Schedule B forms only on the last Schedule B. Leave the total boxes blank on the earlier copies. After the totals are complete, transfer the required total amounts to the proper line on Form IT-203-GR.
Use a minus sign for any negative amount. Enter dollar amounts carefully, and make sure cents are shown where required. Before filing, review each row to confirm that the partner’s name, Social Security number, Yonkers allocation, tax, payment, balance due, and overpayment are all matched to the correct person.
How To Complete New York Form IT-203-GR-ATT-B Schedule B
Line 1: Legal Name Of Partnership: Enter the full legal name of the partnership. Use the same name that appears on the main group return.
Line 2: Special NY State Identification Number: Enter the partnership’s special New York State identification number. Make sure the number matches the one used on Form IT-203-GR.
Line 3: Schedule B Purpose And Partner Order: Use this schedule only for nonresident partners who qualify and are taking part in the Yonkers group return. List the partners in either alphabetical order or Social Security number order. Keep the same order on both pages.
Line 4: Negative Amount Rule: If any amount is negative, place a minus sign before the number. Do not use brackets or leave a negative amount unclear.
Line 5: Additional Schedule B Forms: If the partnership needs more space, complete more Schedule B forms. Use all forms together as one complete attachment to Form IT-203-GR.
Line 6: Column A, Name And Address Of Nonresident Partner: Enter the nonresident partner’s full name and mailing address. Use the blank space in the row to include the complete address. Do not mix two partners in one row.
Line 7: Column B, Partner’s Social Security Number: Enter the partner’s Social Security number. This same number must also appear in Column B2 on page 2 for the matching row.
Line 8: Column C, Federal Net Earnings From Self-Employment: Enter the partner’s federal net earnings from self-employment. Use the amount that applies to that partner before the Yonkers allocation is applied.
Line 9: Column D, Amount Of Column C Allocated To Yonkers: Enter the portion of the Column C amount that is allocated to Yonkers. This is not always the full federal amount, so use the proper Yonkers allocation for that partner.
Line 10: Column E, Exclusion Amount: Enter the exclusion amount that applies to the partner. This amount is later subtracted from the Yonkers allocated amount when calculating taxable Yonkers earnings.
Line 11: Page 1 Partner Rows: Complete Columns A through E for each participating partner listed on page 1. Use one row per partner and keep all information in that same row.
Line 12: Page 1 Totals Instruction: If more than one Schedule B is used, do not put totals on every copy. Enter the grand totals only on the last Schedule B and leave the other total boxes blank.
Line 13: Submit All Schedule B Forms: Send every Schedule B with Form IT-203-GR, even if only the last Schedule B shows the grand totals.
Line 14: Enter Totals On Form IT-203-GR: After completing the required totals, carry them to the correct line on Form IT-203-GR.
Line 15: Page 2 Legal Name Of Partnership: Enter the same legal name of the partnership that was entered on page 1.
Line 16: Page 2 Special NY State Identification Number: Enter the same special New York State identification number used on page 1.
Line 17: Column B2, Partner’s Social Security Number: Copy the same Social Security number from Column B on page 1. Each number must stay in the same partner row.
Line 18: Column F, Yonkers Taxable Earnings: Subtract Column E from Column D. Enter the result in Column F. This gives the partner’s Yonkers taxable earnings.
Line 19: Column G, Yonkers Nonresident Earnings Tax: Multiply Column F by 0.005. Enter the result in Column G as the partner’s Yonkers nonresident earnings tax.
Line 20: Column H, Yonkers Estimated Income Tax Paid Or Amount Paid With Form IT-370: Enter the partner’s Yonkers estimated income tax payments or any amount paid with Form IT-370.
Line 21: Column I, Balance Due: Subtract Column H from Column G. If the tax in Column G is more than the payment in Column H, enter the difference in Column I. Do not enter a negative balance due.
Line 22: Column J, Overpayment: Subtract Column G from Column H. If the payment in Column H is more than the tax in Column G, enter the difference in Column J. Do not enter the same amount as both a balance due and an overpayment.
Line 23: Column K, Other Group Returns: Complete this column when the partner has other group return information that must be shown. If it does not apply to that partner, leave it blank.
Line 24: Page 2 Partner Rows: Complete Columns B2 through K for the same partners listed on page 1. The first row on page 2 must match the first row on page 1, the second row must match the second row, and so on.
Line 25: Page 2 Total Boxes: Add the amounts for the columns that provide total boxes at the bottom of the schedule. If this is the only Schedule B, enter the totals from this schedule. If there are multiple Schedule B forms, enter the combined grand totals only on the last one.
Line 26: Final Review: Check that each partner’s Social Security number appears in both Column B and Column B2, that Column F equals Column D minus Column E, that Column G equals Column F multiplied by 0.005, and that Column I or Column J is used correctly based on the payment comparison.
Line 27: Final Filing Step: Attach the completed Schedule B or all completed Schedule B forms to Form IT-203-GR and make sure the required totals are entered on Form IT-203-GR before filing.