New York Form IT-203-GR, Group Return for Nonresident Partners, is used by a partnership that elects to file one group New York return on behalf of eligible nonresident partners. Instead of each included nonresident partner filing separately for the income covered by the group return, the partnership reports the applicable New York State income tax, Yonkers nonresident earnings tax, and metropolitan commuter transportation mobility tax, also called MCTMT, for the group. The form is designed for partnerships with nonresident partners who have New York source income, Yonkers taxable earnings, or MCTMT net earnings from self-employment allocated to the Metropolitan Commuter Transportation District. The partnership must complete the required attachment schedules first because the main form pulls income, tax, payment, and partner information from those schedules. Form IT-203-GR does not work as a standalone summary without the applicable attachments. It collects the partnership’s legal and business information, identifies which taxes are being reported, totals the taxable amounts and taxes, subtracts estimated tax and extension payments, and calculates either a balance due or an overpayment applied to the following year’s estimated tax. The form must be signed by the group agent, and if a paid preparer is used, the preparer must also complete the preparer section.
How To File New York Form IT-203-GR
File Form IT-203-GR when a partnership chooses to file a group return for nonresident partners and all requirements for group filing are met. Before completing Lines 1 through 13, complete the applicable attachment schedules, including IT-203-GR-ATT-A, IT-203-GR-ATT-B, and IT-203-GR-ATT-C. Use Schedule A for New York State income tax information, Schedule B for Yonkers nonresident earnings tax information, and Schedule C for MCTMT information, as applicable. Submit all completed and applicable schedules with Form IT-203-GR. If the return shows a balance due, pay by check or money order in U.S. funds payable to NY State Income Tax. Write the special New York State identification number and 2025 IT-203-GR on the payment. Do not send cash. The group agent must complete and sign the return. A paid preparer must complete the paid preparer section if one prepared the return.
How To Complete New York Form IT-203-GR
Tax Year Information
For Calendar Year 2025: Use this return for calendar year 2025 if the partnership files on a calendar-year basis.
Fiscal Year Beginning: If the partnership uses a fiscal year, enter the beginning date of the fiscal tax year.
Fiscal Year Ending: If the partnership uses a fiscal year, enter the ending date of the fiscal tax year.
Partnership Identification Section
Legal Name: Enter the legal name of the partnership filing the group return.
Special NYS Identification Number: Enter the special New York State identification number assigned for the group return filing.
Trade Name Of Business If Different From Legal Name Above: Enter the business trade name if it is different from the legal name.
Employer Identification Number: Enter the partnership’s federal employer identification number.
Address: Enter the street address, number and street, or rural route for the partnership.
Principal Business Activity: Enter the main business activity of the partnership.
City, Village, Or Post Office: Enter the city, village, or post office for the partnership’s mailing address.
State: Enter the state for the partnership’s mailing address.
ZIP Code: Enter the ZIP code for the partnership’s mailing address.
Date Business Started: Enter the date the partnership began business.
Country: Enter the country for the partnership’s mailing address, if applicable.
Amended Return: Mark the box if this filing amends a previously filed Form IT-203-GR for the same tax year.
Group Return Election And Status Information
Tax Type Selection, New York State Income Tax: Mark this box if the group return includes New York State income tax for nonresident partners.
Tax Type Selection, Yonkers Nonresident Earnings Tax: Mark this box if the group return includes Yonkers nonresident earnings tax.
Tax Type Selection, MCTMT: Mark this box if the group return includes metropolitan commuter transportation mobility tax.
Final Return Box: Mark this box if this is the final group return for the partnership.
Date Out Of Existence: If the final return box is marked, enter the date the partnership went out of existence.
Total Number Of Nonresident Partners Included In This Group Return: Enter the total number of nonresident partners included in the group filing.
Required Attachment Schedules
Schedule A: Complete IT-203-GR-ATT-A if the group return includes New York State income tax information.
Schedule B: Complete IT-203-GR-ATT-B if the group return includes Yonkers nonresident earnings tax information.
Schedule C: Complete IT-203-GR-ATT-C if the group return includes MCTMT information.
Submit Applicable Schedules: Attach every applicable schedule to the group return. Do not complete Lines 1 through 13 until the required schedules are completed.
Tax And Payment Calculation Lines
Line 1: New York State Taxable Income: Enter the New York State taxable income from Schedule A, Column H.
Line 2: Yonkers Taxable Earnings: Enter the Yonkers taxable earnings from Schedule B, Column F.
Line 3: MCTMT Net Earnings From Self-Employment Allocated To MCTD: Enter the MCTMT net earnings from self-employment allocated to the Metropolitan Commuter Transportation District from Schedule C, Column C and Column D.
Line 4: New York State Tax: Enter the New York State tax from Schedule A, Column I.
Line 5: Yonkers Nonresident Earnings Tax: Enter the Yonkers nonresident earnings tax from Schedule B, Column G.
Line 6: MCTMT: Enter the metropolitan commuter transportation mobility tax from Schedule C, Column E.
Line 7: Total Tax: Add Line 4, Line 5, and Line 6. Enter the total tax on Line 7.
Line 8: New York State Estimated Income Tax Paid Or Amount Paid With Extension: Enter the New York State estimated income tax paid and any amount paid with extension Form IT-370 from Schedule A, Column J.
Line 9: Yonkers Estimated Income Tax Paid Or Amount Paid With Form IT-370: Enter the Yonkers estimated income tax paid and any amount paid with Form IT-370 from Schedule B, Column H.
Line 10: MCTMT Estimated Tax Paid Or Amount Paid With Form IT-370: Enter the MCTMT estimated tax paid and any amount paid with Form IT-370 from Schedule C, Column F.
Line 11: Total Payments: Add Line 8, Line 9, and Line 10. Enter the total payments on Line 11.
Line 12: Balance Due: If Line 7 is greater than Line 11, subtract Line 11 from Line 7. Enter the result as the balance due. Pay by check or money order in U.S. funds payable to NY State Income Tax. Write the special New York State identification number and 2025 IT-203-GR on the payment. Do not send cash.
Line 13: Amount Overpaid Applied To 2026 Estimated Tax: If Line 11 is greater than Line 7, subtract Line 7 from Line 11. Enter the overpayment amount to be applied to 2026 estimated tax.
Paid Preparer Section
Preparer’s Signature: The paid preparer must sign the return if the return was prepared by a paid preparer.
Date: Enter the date the preparer signs the return.
Preparer’s NYTPRIN: Enter the preparer’s New York Tax Preparer Registration Identification Number, if required.
Firm’s Name Or Yours If Self-Employed: Enter the preparer’s firm name. If the preparer is self-employed, enter the preparer’s name.
Preparer’s PTIN Or SSN: Enter the preparer’s PTIN or Social Security number, as applicable.
Address: Enter the preparer’s address.
Employer Identification Number: Enter the preparer firm’s employer identification number, if applicable.
NYTPRIN Exclusion Code: Enter the exclusion code if the preparer is not required to provide a NYTPRIN.
Email: Enter the paid preparer’s email address.
Group Agent Section
Print Name Of Group Agent: Enter the full printed name of the group agent responsible for the return.
Title Of Group Agent: Enter the group agent’s title.
Signature Of Group Agent: The group agent must sign the return.
Date: Enter the date the group agent signs the return.
Daytime Phone Number: Enter the group agent’s daytime phone number.
Email: Enter the group agent’s email address.