New York Form IT-203-S, Group Return for Nonresident Shareholders of New York S Corporations, is used by a New York S corporation that elects to file one group New York State return for its nonresident shareholders. Instead of each eligible nonresident shareholder filing separately for the income included in the group filing, the S corporation reports the total New York State taxable income, New York State tax, estimated tax payments, balance due, or overpayment for all included shareholders on one group return. This form is only for New York S corporations that meet the group return filing requirements. It does not calculate shareholder details by itself, because the corporation must first complete Form IT-203-S-ATT. The attachment provides the shareholder-level amounts that flow into the main IT-203-S form, including taxable income, tax, payments, balance due, and overpayment totals. The main form also identifies the corporation, the special New York State identification number, the number of nonresident shareholders included in the group return, and the group agent responsible for signing the return. In simple terms, IT-203-S is the summary return that brings together all required nonresident shareholder information for a group New York State filing by a New York S corporation.
How To File New York IT-203-S Form
File Form IT-203-S when a New York S corporation chooses to file a group New York State return for its eligible nonresident shareholders. Before entering any amounts on Lines 1 through 5, complete Form IT-203-S-ATT because the totals from that attachment are required for the main return. Submit Form IT-203-S-ATT with Form IT-203-S. If the return shows a balance due, do not send cash. 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-S on the payment. The group agent must complete and sign the return. If a paid preparer completed the return, the paid preparer must also complete the preparer section.
How To Complete New York IT-203-S Form
Tax Year Information
For Calendar Year 2025: Use this return for calendar year 2025 if the S corporation files on a calendar-year basis.
Fiscal Year Beginning: If the S corporation files on a fiscal-year basis, enter the beginning date of the fiscal year.
Fiscal Year Ending: If the S corporation files on a fiscal-year basis, enter the ending date of the fiscal year.
Corporation Identification Section
Legal Name: Enter the legal name of the New York S corporation filing the group return.
Special NYS Identification Number: Enter the special New York State identification number assigned for the group return.
Trade Name Of Business If Different From Legal Name Above: Enter the trade name if the business operates under a name different from its legal name.
Employer Identification Number: Enter the corporation’s federal employer identification number.
Address: Enter the corporation’s street address, number and street, or rural route.
Principal Business Activity: Enter the main business activity of the corporation.
City, Village, Or Post Office: Enter the city, village, or post office for the corporation’s address.
State: Enter the state for the corporation’s address.
ZIP Code: Enter the ZIP code for the corporation’s address.
Date Business Started: Enter the date the corporation began business.
Country: Enter the country for the corporation’s address, if applicable.
Amended Return: Mark the box if this form is being filed to amend a previously filed IT-203-S for the same tax year.
Group Return Status Information
Filing Requirement Statement: Complete this form only if the New York S corporation elects to file a group New York State return for its nonresident shareholders and meets all group return filing requirements.
Line A: Final Return Box: Mark an X in the box if this is the final group return for the corporation.
Line A: Date Out Of Existence: If the final return box is marked, enter the date the corporation went out of existence.
Line B: Total Number Of Nonresident Shareholders Included In This Group Return: Enter the total number of nonresident shareholders included in the group return.
Required Attachment Before Lines 1 Through 5
Form IT-203-S-ATT Requirement: Complete Form IT-203-S-ATT before making any entries on Lines 1 through 5.
Submit Form IT-203-S-ATT: Attach Form IT-203-S-ATT to the return when filing Form IT-203-S.
Tax And Payment Calculation Lines
Line 1: New York State Taxable Income: Enter the total New York State taxable income from Forms IT-203-S-ATT, Column H total.
Line 2: New York State Tax: Enter the total New York State tax from Forms IT-203-S-ATT, Column I total.
Line 3: New York State Estimated Income Tax Paid Or Amount Paid With Form IT-370: Enter the total New York State estimated income tax paid, plus any amount paid with Form IT-370, from Forms IT-203-S-ATT, Column J total.
Line 4: Balance Due: If Line 2 is greater than Line 3, subtract Line 3 from Line 2. Enter the result on Line 4. This amount should match Forms IT-203-S-ATT, Column K total. Do not send cash. Make the check or money order payable in U.S. funds to NY State Income Tax, and write the special New York State identification number and 2025 IT-203-S on the payment.
Line 5: Overpayment: If Line 3 is greater than Line 2, subtract Line 2 from Line 3. Enter the result on Line 5. This amount should match Forms IT-203-S-ATT, Column L total. The overpayment will be applied to 2026 estimated income tax.
Paid Preparer Section
Preparer’s Signature: If a paid preparer completed the return, the preparer must sign here.
Date: Enter the date the paid 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 self-employed, enter the preparer’s own name.
Preparer’s PTIN Or SSN: Enter the preparer’s PTIN or Social Security number, whichever applies.
Address: Enter the paid preparer’s address.
Employer Identification Number: Enter the employer identification number for the preparer or preparer’s firm, 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 group 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.
Final Review Before Filing
Review the tax year, legal name, trade name, special New York State identification number, employer identification number, address, business activity, business start date, and amended return box before filing. Confirm that the final return box and date out of existence are completed only when applicable. Make sure the total number of nonresident shareholders is entered correctly. Complete Form IT-203-S-ATT first, then use its totals to complete Lines 1 through 5. Check that Line 4 is completed only when tax is greater than payments, and Line 5 is completed only when payments are greater than tax. Finally, attach Form IT-203-S-ATT and make sure the group agent signs the return before it is filed.