Form IT-203-S-ATT is a three-page supporting schedule used to provide detailed information about nonresident shareholders who qualify for and participate in a New York State S corporation group return filed on Form IT-203-S. Instead of reporting only combined corporation-level totals, this attachment separates the relevant income, deductions, New York allocations, tax adjustments, taxable income, tax payments, balances due, and overpayments for each participating shareholder. Each attachment has room for nine shareholders, and additional copies may be used when the corporation has more than nine participating nonresident shareholders. The same shareholder must remain on the same numbered row throughout all three pages because the information begins with the shareholder’s name, address, Social Security number, federal income, New York income, and federal deductions on Page 1; continues with New York deductions, state adjustments, taxable income, and calculated tax on Page 2; and ends with tax payments, balances, overpayments, and other group-return information on Page 3. The shareholder’s Social Security number is repeated on each page to connect the three sections and reduce the risk of assigning amounts to the wrong person. The form also provides selected total boxes that are used to combine shareholder amounts and transfer the applicable totals to Form IT-203-S. When more than one attachment is needed, the corporation must combine the amounts from every attachment and place the grand totals on only one attachment rather than entering separate totals on each copy. Negative figures must be identified with a minus sign, and the shareholders must be arranged either alphabetically or in Social Security number order. Form IT-203-S-ATT is not a separate tax return and should not be filed by itself; it is an attachment that supports the main New York State group return.
Who Should Be Included?
Include only nonresident shareholders who qualify for and are actually participating in the New York State group return.
Do not use the attachment to list shareholders who are not part of the group return. Before entering any financial information, confirm which shareholders are included and place them in one of the following orders:
- Alphabetical order by shareholder name
- Numerical order by Social Security number
Choose one method and use it consistently on every attachment.
Information Needed Before Completing The Form
Gather the following information before beginning:
- The S corporation’s exact legal name
- The special New York State identification number associated with the group return
- Each participating shareholder’s full name and mailing address
- Each shareholder’s Social Security number
- Each shareholder’s share of federal income
- Each shareholder’s share of federal S corporation deductions
- The portions of income and deductions allocated to New York State
- Applicable New York additions and subtractions
- New York estimated tax payments
- Amounts paid with Form IT-370
- Information concerning participation in other group returns
You should also have the calculations and supporting schedules used to divide corporation-level amounts among the participating shareholders.
How To File Form IT-203-S-ATT
Complete All Three Pages
Treat the three pages as one continuous shareholder schedule. A shareholder entered on the first row of Page 1 must also be entered on the first row of Pages 2 and 3. Continue this row-by-row matching process for every shareholder.
Do not rearrange the shareholder order after completing Page 1.
Use Additional Attachments When Necessary
One attachment provides space for nine shareholders. When more than nine qualifying shareholders participate in the group return, prepare as many additional attachments as necessary.
For example, a corporation with 14 participating shareholders would use two complete attachments:
- The first attachment would report nine shareholders.
- The second attachment would report the remaining five shareholders.
Unused rows may remain blank.
Identify The Corporation On Every Page
Enter the S corporation’s legal name and special New York State identification number at the top of Pages 1, 2, and 3. Repeating this information ensures that every page remains connected to the correct group return.
Use the exact same spelling, punctuation, and identification number on all pages and additional attachments.
Enter Negative Amounts Correctly
Place a minus sign directly before every negative amount. Do not use parentheses as a replacement for the minus sign unless your filing software automatically formats negative entries that way.
This rule is especially important for New York subtractions and other amounts that may reduce taxable income.
Enter Monetary Amounts In Dollars And Cents
The monetary fields are formatted for dollars and cents. Enter each amount in the correct shareholder row and column. Do not combine the amounts of several shareholders in one detail row.
Complete The Total Boxes Only Once
When only one attachment is filed, enter the required totals in the total boxes on that attachment.
When multiple attachments are filed:
- Add the applicable amounts from every attachment.
- Enter the combined grand totals on only one attachment.
- Leave the total boxes on all other attachments blank.
- Submit every attachment with Form IT-203-S.
Do not enter separate subtotals in the total boxes of each attachment.
Transfer The Required Totals
After completing the shareholder calculations, transfer the totals shown at the bottom of the attachment to the corresponding lines of Form IT-203-S.
Review the main return carefully to make sure each total is placed on the correct line.
Submit The Attachment With Form IT-203-S
Form IT-203-S-ATT supports the group return and should accompany Form IT-203-S. Include every completed page and every additional attachment used to report participating shareholders.
How To Complete Form IT-203-S-ATT
General Row Instructions
Use one horizontal row for each shareholder.
The shareholder assigned to a particular row on Page 1 must remain on that same row on Pages 2 and 3. The Social Security number repeated in Columns B, B2, and B3 should be used to verify that the rows match.
For example:
- Shareholder 1 uses Row 1 on all three pages.
- Shareholder 2 uses Row 2 on all three pages.
- Shareholder 3 uses Row 3 on all three pages.
Never place one shareholder’s income on Page 1 and another shareholder’s payments on the corresponding row of Page 3.
Page 1 Instructions
Legal Name Of S Corporation
Enter the corporation’s full legal name exactly as it is reported on Form IT-203-S.
Do not use an abbreviated business name, trade name, or assumed name unless that is the corporation’s legal filing name.
Repeat the same legal name at the top of Pages 2 and 3.
Special NYS Identification Number
Enter the special New York State identification number assigned to or used for the group return.
Use the number associated with the New York group filing. Do not automatically substitute a different business identification number.
Repeat this number on all three pages and on every additional attachment.
Participating Nonresident Shareholder Section
Use the table only for nonresident shareholders who qualify for and participate in the group return.
You may use additional attachments when the number of participating shareholders exceeds the available rows. Show negative monetary amounts with a minus sign and arrange the shareholders either alphabetically or by Social Security number.
Column A: Name And Address Of Nonresident Shareholder
Enter the participating shareholder’s full legal name and complete mailing address.
Include the following information where applicable:
- First and last name
- Street address
- Apartment or unit number
- City
- State
- ZIP code
- Foreign address information when applicable
Use one row for one shareholder. Do not place two shareholders in the same row.
Make sure the address belongs to the shareholder whose Social Security number and financial information appear across the same row.
Column B: Shareholder’s Social Security Number
Enter the shareholder’s complete Social Security number.
The number entered here must also be entered in Column B2 on Page 2 and Column B3 on Page 3. Use the repeated Social Security number to connect the shareholder’s information across all three pages.
Check the number carefully. An incorrect or transposed digit could cause the income, tax, or payment information to be assigned to the wrong shareholder.
Do not enter the corporation’s employer identification number in this column.
Column C: Shareholder’s Pro Rata Share Of Federal Income
Enter the portion of the S corporation’s federal income attributable to the shareholder.
This should be the shareholder-specific amount, not the corporation’s total federal income. Use the applicable ownership, allocation, and federal reporting information to determine the shareholder’s share.
Enter a negative amount with a minus sign when the shareholder’s applicable federal amount is negative.
Do not enter New York-only adjustments in this column. Those adjustments are addressed later in the form.
Column D: Amount Of Column C Allocated To New York State
Determine how much of the federal income reported in Column C is allocated to New York State and enter that amount in Column D.
Column D should contain only the New York-allocated portion for that shareholder. Do not automatically copy the full Column C amount unless the entire amount is properly allocated to New York.
Use the same allocation method and supporting information applied in preparing the group return.
Enter a minus sign when the allocated amount is negative.
Column E: Shareholder’s Pro Rata Share Of Federal S Corporation Deductions
Enter the shareholder’s portion of the S corporation’s federal deductions.
Report the amount attributable to that shareholder rather than the corporation-wide deduction total. This column contains the federal deduction amount before determining how much is allocated to New York State.
The New York-allocated portion of this amount will be entered in Column F on Page 2.
Remaining Page 1 Rows
Repeat Columns A through E for each additional participating shareholder.
After completing Page 1, verify that:
- Every listed person is a participating nonresident shareholder.
- The shareholders are in the selected alphabetical or Social Security number order.
- Each Social Security number belongs to the shareholder named in the same row.
- Columns C, D, and E contain shareholder-level amounts.
- Every negative figure includes a minus sign.
Page 2 Instructions
Legal Name Of S Corporation
Enter the same legal corporation name shown on Page 1.
Do not change the spelling or use a shortened version.
Special NYS Identification Number
Enter the same special New York State identification number reported on Page 1.
Column B2: Shareholder’s Social Security Number
Repeat the Social Security number from Column B on Page 1.
The shareholder on Row 1 of Page 1 must have the same Social Security number on Row 1 of Page 2. Continue matching each row in this manner.
Do not introduce a new shareholder on Page 2. Every Social Security number in Column B2 should correspond to a shareholder already listed on Page 1.
Column F: Amount Of Column E Allocated To New York State
Determine the portion of the federal S corporation deductions reported in Column E that is allocated to New York State.
Enter the New York-allocated deduction amount in Column F.
Do not necessarily copy the full Column E amount. Column F should reflect only the portion properly connected with or allocated to New York State.
The amount in Column F is used in calculating the shareholder’s New York taxable income in Column H.
Column G: Net New York Additions And Subtractions Allocated To New York State
Calculate the shareholder’s net amount of applicable New York additions and subtractions.
Additions generally increase the amount included in the New York calculation, while subtractions reduce it. Combine the applicable adjustments for the shareholder and enter the resulting net amount.
Use a positive amount when additions exceed subtractions.
Use a minus sign when subtractions exceed additions.
Do not enter federal income or federal deductions again in this column. Column G is reserved for New York adjustment amounts.
Column H: New York Taxable Income
Calculate the shareholder’s New York taxable income using Columns D, F, and G.
Begin with the New York-allocated income in Column D.
Subtract the New York-allocated deductions in Column F.
Then apply the net adjustment from Column G:
- Add Column G when it is a positive addition.
- Reduce the result when Column G is a negative subtraction.
The calculation may be written as:
Column H = Column D – Column F + or – Column G
When Column G already contains a minus sign, apply that negative amount consistently rather than subtracting it twice.
Review the calculation separately for every shareholder.
Column I: New York State Tax
Multiply the shareholder’s New York taxable income from Column H by 0.1090.
The calculation is:
Column I = Column H × 0.1090
The decimal 0.1090 represents a 10.90% calculation rate.
Complete the multiplication for each shareholder and enter the result in the corresponding row of Column I. Check the decimal placement carefully before proceeding to Page 3.
Remaining Page 2 Rows
Complete Columns B2 and F through I for each shareholder listed on Page 1.
Maintain the original shareholder order. Do not move a shareholder to another row simply because a particular column is blank or zero.
Page 2 Total Boxes
The total area at the bottom of Page 2 contains boxes beneath Columns G, H, and I.
Add the shareholder amounts in each of these columns and enter:
- The combined Column G amount in the Column G total box
- The combined Column H amount in the Column H total box
- The combined Column I amount in the Column I total box
Consider all positive and negative amounts when calculating the totals.
There is no bottom total box for Column B2 or Column F, so do not create or write an unofficial total in those areas.
Multiple-Attachment Totals
When more than one Form IT-203-S-ATT is used, combine Columns G, H, and I from all attachments.
Enter those grand totals on only one attachment. Leave the total boxes on the other attachments empty.
Do not report a separate total for each attachment unless the filing instructions specifically require a supporting worksheet outside the form.
Amounts Transferred To Form IT-203-S
Transfer the applicable totals from the bottom of Page 2 to the corresponding lines of Form IT-203-S.
Match each amount to its proper category. Do not combine the adjustment total, taxable-income total, and tax total into one figure.
Page 3 Instructions
Legal Name Of S Corporation
Enter the same legal name used on Pages 1 and 2.
Special NYS Identification Number
Enter the same special New York State identification number used on the previous pages.
Column B3: Shareholder’s Social Security Number
Repeat the shareholder’s Social Security number from Columns B and B2.
Use the same row as the shareholder’s information on Pages 1 and 2.
Before entering payments or balances, compare Columns B, B2, and B3 to confirm that all three numbers match.
Column J: New York State Estimated Income Tax Paid Or Amount Paid With Form IT-370
Enter the New York State estimated income tax paid for the shareholder, together with any applicable amount paid with Form IT-370.
Report only the payment amount assigned to that shareholder. Do not place the corporation’s entire group payment in one shareholder’s row unless the whole payment properly belongs to that shareholder.
Maintain records showing how combined payments were divided among the participating shareholders.
Column J represents payments and credits available to offset the tax shown in Column I.
Column K: Balance Due
Compare the shareholder’s New York State tax in Column I with the payment amount in Column J.
When Column I is greater than Column J, calculate the balance due as follows:
Column K = Column I – Column J
Enter the positive difference in Column K.
Do not enter the same amount in Column L. A shareholder should not have both a balance due and an overpayment from the same calculation.
When Column J equals or exceeds Column I, there is no balance due for Column K.
Column L: Overpayment
When the shareholder’s payment in Column J is greater than the tax in Column I, calculate the overpayment as follows:
Column L = Column J – Column I
Enter the positive difference in Column L.
Do not enter the overpayment as a negative balance in Column K. Use Column L for the positive overpayment amount.
When Columns I and J are equal, the shareholder has neither a balance due nor an overpayment.
Column M: Other Group Returns
Use Column M to report applicable information or amounts connected with the shareholder’s participation in other group returns.
Complete this column only when the shareholder has relevant other-group-return information that must be reported. Do not use Column M for the current attachment’s estimated payments, balance due, or overpayment because those amounts belong in Columns J, K, and L.
When no other group-return entry applies to the shareholder, leave the field blank unless a zero entry is required by the filing method being used.
Because this column does not contain a printed mathematical formula, determine the appropriate entry from the shareholder’s group-return records and the instructions applicable to the filing situation.
Remaining Page 3 Rows
Repeat Columns B3 and J through M for every shareholder.
Keep the same shareholder order used on Pages 1 and 2. Before calculating the totals, confirm that the amount in Column I for each shareholder is being compared with the payment in Column J for that same shareholder.
Page 3 Bottom Total Boxes
The bottom of Page 3 provides total boxes beneath Columns J, K, and L.
Enter:
- The total New York estimated tax and Form IT-370 payments from Column J
- The total balances due from Column K
- The total overpayments from Column L
Do not combine balances and overpayments into one net number. Total Column K and Column L separately.
Column M does not have a bottom total box, so do not enter a total for that column.
When multiple attachments are used, apply the grand-total rule: enter the combined totals from all attachments on only one attachment and leave the corresponding total boxes on the other attachments blank.
Preprinted Page Information And Scan Areas
The form year, page numbers, processing numbers, and barcode areas are preprinted administrative information.
Do not alter the page design, write over the barcode, or place shareholder information in the lower scan area. Complete only the designated header, shareholder, monetary, and total fields.
Final Review Checklist
Before filing, confirm that:
- The corporation’s legal name appears correctly on every page.
- The special New York State identification number is identical on every page.
- Only qualifying and participating nonresident shareholders are listed.
- Shareholders are arranged alphabetically or by Social Security number.
- Each shareholder remains on the same row across all three pages.
- Columns B, B2, and B3 contain matching Social Security numbers.
- Column D contains the New York portion of Column C.
- Column F contains the New York portion of Column E.
- Column H was calculated using Columns D, F, and G.
- Column I was calculated by multiplying Column H by 0.1090.
- Column K contains only balances due.
- Column L contains only overpayments.
- Negative figures have a minus sign.
- The Page 2 totals include Columns G, H, and I.
- The Page 3 totals include Columns J, K, and L.
- Grand totals appear on only one attachment when multiple attachments are filed.
- Every completed attachment is submitted with Form IT-203-S.