Form IT-205-C, New York State Resident Trust Nontaxable Certification, is used for a trust that is classified as a New York resident trust but may qualify to have no New York State tax imposed under the special conditions established by Article 22, Sections 605(b)(3)(D) and 658(f)(2) of the New York Tax Law. The certification is designed for a resident trust whose connections to New York are limited in the ways required by law: every trustee must be domiciled outside New York, the trust’s entire corpus must be located outside New York, and all of the trust’s income and gains must come from or be connected with sources outside New York when determined under the sourcing rules that would apply to a nonresident trust. The form identifies the trust, records whether each qualifying condition applies, asks whether the trust is an incomplete gift non-grantor trust, and determines whether an accumulation distribution was made to a beneficiary who was a New York resident. It also requires identifying and address information for every trustee so the New York State Department of Taxation and Finance can verify the trustees’ identities and domicile status. Space is provided for four trustees, but additional sheets may be included when the trust has more than four trustees. An authorized fiduciary or an officer representing the fiduciary must sign and date the certification. Form IT-205-C is not intended to be submitted as an independent return; it accompanies Form IT-205 when the resident trust meets the applicable statutory requirements. Completing the form does not create nontaxable status by itself—the trust’s actual facts must support every condition claimed, and the fiduciary should retain records showing the location of the trustees, trust property, income, and gains.
Form Identification And Tax Year
Tax Year
The form applies to the 2025 tax year.
Use the version that corresponds to the same tax year as the trust’s Form IT-205. Do not combine a certification for one tax year with a fiduciary return for a different year.
Form Number
The form number is IT-205-C.
Make sure the correct certification is being prepared. Form IT-205-C is specifically for a New York resident trust claiming nontaxable treatment under the applicable resident-trust exception.
Form Title
The form is titled New York State Resident Trust Nontaxable Certification.
This title describes its purpose: certifying that a resident trust satisfies the conditions for the special nontaxable treatment.
Applicable Tax Law
The certification relates to Article 22, Sections 605(b)(3)(D) and 658(f)(2) of the New York Tax Law.
The person preparing the return should determine eligibility using the applicable trust-tax rules and the trust’s actual facts for the tax year.
Who Should File Form IT-205-C?
A fiduciary should complete Form IT-205-C when a New York resident trust is filing Form IT-205 and is claiming the nontaxable resident-trust treatment available under the applicable statutory conditions.
The form is generally appropriate when all of the following facts are true:
- Every trustee is domiciled outside New York State.
- The complete trust corpus is located outside New York State.
- All trust income and gains are derived from or connected with sources outside New York State under the rules applicable to a nonresident trust.
The form should not be used merely because the trust had no taxable income or made no distributions. Eligibility depends on the trust satisfying the required trustee, property-location, and income-sourcing conditions.
How To File Form IT-205-C
File It With Form IT-205
Include Form IT-205-C with the trust’s Form IT-205 fiduciary income tax return.
Do not submit the certification as a stand-alone tax return. It supports the nontaxable treatment being claimed on the trust’s Form IT-205.
Use The Same Tax Year
The year shown on Form IT-205-C must match the year of the accompanying Form IT-205.
For example, the 2025 certification should accompany the trust’s 2025 fiduciary return.
Complete The Entire Certification
Enter the trust’s name and employer identification number, answer all three qualification statements, answer Questions A and B, provide the information for every trustee, and complete the signature section.
Do not leave a required Yes-or-No question unanswered.
Include Additional Trustee Sheets When Needed
The form provides four trustee-information sections. Prepare an additional sheet when the trust has more than four trustees.
Each additional sheet should:
- Follow the same arrangement as the trustee section on the form.
- Identify each additional trustee.
- Include every requested address and identification field.
- State whether each trustee is a nonresident.
- Show the trust’s name.
- Show the trust’s employer identification number.
Attach all continuation sheets to the certification.
Sign And Date The Form
An authorized fiduciary or an officer representing the fiduciary must sign the certification.
The signer must also provide a printed name and the date of signing.
Retain Supporting Records
Keep documents that support the trust’s certification, including records concerning:
- Each trustee’s domicile
- The location of the trust corpus
- The location of real and tangible personal property
- The use and location of intangible property
- The sources of the trust’s income and gains
- The trust’s grantor or non-grantor classification
- Accumulation distributions to beneficiaries
- Each beneficiary’s New York residency status
These documents do not all appear on the certification, but they may be needed to substantiate the answers entered.
How To Complete Form IT-205-C
Trust Identification
Name Of Trust
Enter the trust’s complete legal name.
Use the same trust name reported on Form IT-205 and other tax documents for the same filing year. Avoid informal abbreviations unless they are part of the trust’s legal name.
If continuation sheets are attached for additional trustees, enter the same trust name on every sheet.
Employer Identification Number
Enter the trust’s nine-digit employer identification number, commonly called an EIN.
Use the EIN assigned to the trust. Do not enter a trustee’s Social Security number in this field.
Confirm that the EIN matches the number reported on Form IT-205. Include the same EIN on every attached continuation sheet.
Qualification Statements
Instruction To Mark All Applicable Boxes
Place an X in each numbered box that accurately describes the trust.
The certification is intended for a trust that meets the required nontaxable resident-trust conditions. Do not mark a box unless the trust’s records support the statement.
Line 1: Domicile Of All Trustees
Mark the Line 1 box when every trustee is domiciled in a state other than New York.
Domicile generally refers to a person’s permanent legal home—the place the person considers their fixed home and intends to return to. It is not determined solely by the trustee’s mailing address or temporary location.
Before marking this box, confirm that no trustee was domiciled in New York during the relevant period.
For an individual trustee, review facts such as the trustee’s permanent home, residence history, family and business connections, and intent. When a trustee is an organization or another legal entity, determine the proper domicile treatment under the applicable rules.
The condition refers to all trustees. If even one trustee is domiciled in New York, the trust may not satisfy this requirement.
Line 2: Location Of The Trust Corpus
Mark the Line 2 box when the trust’s entire corpus, including its real property and tangible personal property, is located outside New York State.
The trust corpus generally means the principal property and assets held by the trust. Review all assets owned by the trust during the relevant tax year.
Real property may include:
- Land
- Houses
- Commercial buildings
- Other interests in real estate
Tangible personal property may include:
- Vehicles
- Artwork
- Jewelry
- Equipment
- Furniture
- Collectibles
- Other physical assets
Do not mark this box if any part of the trust corpus that is treated as located in New York causes the condition to fail.
For this test, the Tax Department’s stated position generally does not treat intangible assets as located in New York merely because they are present in the state when those assets are not used in a business conducted in New York.
Intangible property may include stocks, bonds, bank accounts, partnership interests, intellectual property, and similar nonphysical assets. However, the treatment can change when an intangible asset is employed in a business carried on in New York. Review business-related assets carefully before completing this line.
Line 3: Sources Of Trust Income And Gains
Mark the Line 3 box when all of the trust’s income and gains are derived from or connected with sources outside New York State.
Determine the source of the income and gains as though the trust were a nonresident trust. This means the fiduciary must apply the New York sourcing rules rather than relying only on where payments were received or where the trust’s bank account is maintained.
Review every category of income and gain, including:
- Interest
- Dividends
- Rental income
- Business income
- Partnership or S corporation income
- Capital gains
- Royalties
- Income from real or tangible personal property
- Other trust receipts treated as income or gain
The line applies to all income and gains. Do not mark the box if the trust has an amount that is treated as New York-source income under the applicable rules.
Maintain schedules showing how each income and gain item was classified and sourced.
Additional Trust Questions
Question A: Incomplete Gift Non-Grantor Trust
Answer whether the trust is an incomplete gift non-grantor trust.
Place an X in the Yes box when the trust is treated as an incomplete gift non-grantor trust for tax purposes. Otherwise, place an X in the No box.
Do not mark both boxes.
An incomplete gift non-grantor trust generally involves a transfer that is not treated as a completed gift while the trust is nevertheless treated as a separate non-grantor taxpayer for income tax purposes. Because this classification depends on the trust agreement, retained powers, and applicable tax rules, review the trust’s governing documents and tax treatment before answering.
Question B: Accumulation Distribution To A New York Resident Beneficiary
Answer whether the trust made an accumulation distribution to a beneficiary who was a New York State resident.
Mark Yes when both of the following are true:
- The trust made an accumulation distribution during the relevant tax year.
- The recipient was a New York resident beneficiary.
Mark No when the trust made no accumulation distribution to a New York resident beneficiary.
Do not mark both boxes.
An accumulation distribution is a specific trust-tax term and is not necessarily the same as every ordinary distribution of current-year income or principal. Review the trust’s distribution records and the applicable accumulation-distribution rules before choosing an answer.
If a distribution was made, verify the beneficiary’s residency status for the relevant period rather than relying only on the address shown on a payment or tax form.
Trustee Identifying Information
General Trustee Instructions
Provide identifying information for every trustee.
The form contains four separate trustee blocks. Use one block for each trustee. Do not combine two trustees in one block.
When the trust has more than four trustees, include additional sheets that use the same fields and arrangement. Enter the trust’s legal name and EIN on each additional sheet.
Complete the nonresident checkbox separately for each trustee.
First Trustee
Trustee Name
Enter the first trustee’s complete legal name.
For an individual, enter the person’s full name. For an entity serving as trustee, enter the organization’s legal name.
Identifying Number
Enter the first trustee’s Social Security number or employer identification number, as appropriate.
Use an SSN for an individual trustee and an EIN for a trustee that is a legal entity or organization.
Do not enter the trust’s EIN unless the trust itself is properly listed as the trustee.
Mailing Address
Enter the first trustee’s street number and street name or post office box.
Use a current address where correspondence can be received.
Apartment Number
Enter the apartment, suite, unit, floor, or similar address designation when applicable.
Leave this field blank when the address does not have a secondary unit number.
City, Village, Or Post Office
Enter the locality used in the trustee’s mailing address.
Use the city, village, town, or post-office designation recognized for mail delivery.
State
Enter the two-letter abbreviation for the trustee’s state.
Make sure the state agrees with the rest of the mailing address.
ZIP Code
Enter the trustee’s ZIP code.
Use the complete ZIP code associated with the mailing address.
Nonresident Checkbox
Mark the box when the first trustee is a nonresident of New York State.
Do not mark the box merely because the trustee receives mail outside New York. Determine nonresident status using the applicable residency and domicile rules.
Second Trustee
Trustee Name And Identifying Number
Enter the second trustee’s legal name and the appropriate SSN or EIN.
Do not repeat the first trustee unless the same person or entity is separately required to be listed in another fiduciary capacity.
Mailing Address And Apartment Number
Enter the second trustee’s street address or post office box and any applicable apartment, unit, or suite number.
City, State, And ZIP Code
Enter the second trustee’s city, village, or post-office designation, state abbreviation, and ZIP code.
Nonresident Checkbox
Mark the box when the second trustee is a New York nonresident.
Leave it unmarked when the trustee does not meet the applicable nonresident requirements.
Third Trustee
Trustee Name And Identifying Number
Enter the third trustee’s full legal name and SSN or EIN.
Mailing Address And Apartment Number
Provide the third trustee’s street address or post office box and any applicable secondary unit number.
City, State, And ZIP Code
Enter the third trustee’s city, village, or post-office designation, state, and ZIP code.
Nonresident Checkbox
Place an X in the box when the third trustee is a nonresident of New York.
Fourth Trustee
Trustee Name And Identifying Number
Enter the fourth trustee’s full legal name and the appropriate SSN or EIN.
Mailing Address And Apartment Number
Provide the fourth trustee’s mailing street address or post office box and apartment, unit, or suite number when one applies.
City, State, And ZIP Code
Enter the fourth trustee’s city, village, or post-office designation, state abbreviation, and ZIP code.
Nonresident Checkbox
Mark the box when the fourth trustee is a New York nonresident.
Additional Trustees
Prepare a continuation sheet for the fifth trustee and every additional trustee.
For each additional trustee, provide:
- Trustee name
- SSN or EIN
- Mailing street address or post office box
- Apartment, suite, or unit number
- City, village, or post-office designation
- State
- ZIP code
- Nonresident-status box
Place the trust’s legal name and EIN on every continuation sheet so that each page can be matched to the correct filing.
Signature Section
Signature Of Fiduciary Or Officer Representing The Fiduciary
An authorized fiduciary must sign the form.
When the fiduciary is an organization, an authorized officer may sign on the fiduciary’s behalf.
The signature confirms that the certification is being submitted by a person authorized to represent the trust. Do not use the printed-name field as a substitute for the handwritten or approved electronic signature required by the filing method.
Printed Name Of Person Signing
Clearly print or type the full name of the person who signed the certification.
The printed name should identify the individual signer, even when that person signs as an officer of a corporate or institutional fiduciary.
Date
Enter the date on which the fiduciary or authorized officer signed the form.
Use a complete month, day, and year. Do not use the date the form was prepared unless that is also the date it was signed.
Preprinted Processing Information
The form contains a preprinted processing number and barcode area.
Do not write over, remove, alter, or cover these areas. They are used for administrative processing and do not require an entry from the trust or fiduciary.
Final Filing Checklist
Before submitting the certification with Form IT-205, confirm that:
- The correct tax-year version is being used.
- The trust’s full legal name is entered.
- The trust’s EIN is accurate.
- Lines 1, 2, and 3 have been reviewed and marked only when supported by the trust’s facts.
- Question A has one Yes-or-No response.
- Question B has one Yes-or-No response.
- Every trustee is listed.
- Each trustee has the correct SSN or EIN.
- Every trustee’s complete mailing address is provided.
- Each nonresident checkbox is completed correctly.
- Additional sheets are attached when the trust has more than four trustees.
- The trust’s name and EIN appear on every additional sheet.
- An authorized fiduciary or officer has signed the certification.
- The signer’s printed name is included.
- The signature date is entered.
- The certification is included with Form IT-205 rather than filed separately.