New York Form IT-203-TM, Group Return for Nonresident Athletic Team Members, is used by a professional athletic team that elects to file one group New York State or Yonkers return for nonresident members of the team. Instead of each included nonresident team member filing separately for the income covered by the group return, the professional athletic team reports the applicable New York State taxable income, Yonkers taxable wages, New York State tax, Yonkers nonresident earnings tax, withholding, estimated payments, balance due, or overpayment on one group filing. The form is designed only for professional athletic teams that meet the group return requirements. It does not calculate the team member details by itself because the team must first complete the applicable attachment schedules. Schedule A is used for New York State income tax information, while Schedule B is used for Yonkers nonresident earnings tax information. The totals from those schedules are then transferred to the main IT-203-TM form. In simple terms, IT-203-TM is the summary return that combines the group tax information for nonresident athletic team members and shows whether the team owes additional tax or has an overpayment that will be applied to the next year’s estimated tax.
How To File New York IT-203-TM Form
File Form IT-203-TM when a professional athletic team chooses to file a group New York State or Yonkers return for eligible nonresident team members. Before entering any amounts on Lines 1 through 12, complete the applicable attachment schedules, including IT-203-TM-ATT-A and IT-203-TM-ATT-B. Use Schedule A for New York State income tax information and Schedule B for Yonkers nonresident earnings tax information. Submit the applicable schedules with Form IT-203-TM. 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-TM 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-TM Form
Tax Year Information
For Calendar Year 2025: Use this return for calendar year 2025 if the professional athletic team files on a calendar-year basis.
Fiscal Year Beginning: If the team files on a fiscal-year basis, enter the beginning date of the fiscal tax year.
Fiscal Year Ending: If the team files on a fiscal-year basis, enter the ending date of the fiscal tax year.
Athletic Team Identification Section
Legal Name Of Athletic Team: Enter the full legal name of the professional athletic team filing the group return.
Special NYS Identification Number: Enter the special New York State identification number assigned for this group return filing.
Trade Name Of Team If Different From Legal Name Above: Enter the trade name if the team operates under a name different from its legal name.
Employer Identification Number: Enter the team’s federal employer identification number.
Address: Enter the team’s street address, number and street, or rural route.
Type Of Athletic Team: Enter the type of professional athletic team, such as baseball, basketball, football, hockey, soccer, or another professional sport category.
City, Village, Or Post Office: Enter the city, village, or post office for the team’s address.
State: Enter the state for the team’s address.
ZIP Code: Enter the ZIP code for the team’s address.
Date Team Started: Enter the date the professional athletic team started.
Country: Enter the country for the team’s address, if applicable.
Group Return Election And Status Information
Filing Requirement Statement: Complete this form only if the professional athletic team elects to file a group New York State or Yonkers return for nonresident team members and meets all group return requirements.
New York State Income Tax Box: Mark this box if the group return includes New York State income tax.
Yonkers Nonresident Earnings Tax Box: Mark this box if the group return includes Yonkers nonresident earnings tax.
Final Return Box: Mark this box if this is the final group return for the team.
Date Out Of Existence: If the final return box is marked, enter the date the team went out of existence.
Total Number Of Nonresident Team Members Included In This Group Return: Enter the total number of nonresident team members included in the group return.
Required Attachment Schedules
IT-203-TM-ATT-A: Complete this schedule if the group return includes New York State income tax information.
IT-203-TM-ATT-B: Complete this schedule if the group return includes Yonkers nonresident earnings tax information.
Submit Applicable Schedules: Attach the applicable schedules to the return. Do not complete Lines 1 through 12 until the required schedules have been completed.
Tax And Payment Calculation Lines
Line 1: New York State Taxable Income: Enter the New York State taxable income from Schedule A, Column G.
Line 2: Yonkers Taxable Wages: Enter the Yonkers taxable wages from Schedule B, Column G.
Line 3: New York State Tax: Enter the New York State tax from Schedule A, Column H.
Line 4: Yonkers Nonresident Earnings Tax: Enter the Yonkers nonresident earnings tax from Schedule B, Column H.
Line 5: Total Tax: Add Line 3 and Line 4. Enter the total on Line 5.
Line 6: New York State Tax Withheld: Enter the New York State tax withheld from Schedule A, Column I.
Line 7: New York State Estimated Income Tax Paid Or Amount Paid With Form IT-370: Enter the New York State estimated income tax paid and any amount paid with Form IT-370 from Schedule A, Column J.
Line 8: Yonkers Tax Withheld: Enter the Yonkers tax withheld from Schedule B, Column I.
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 J.
Line 10: Total Payments: Add Lines 6 through 9. Enter the total payments on Line 10.
Line 11: Balance Due: If Line 5 is greater than Line 10, subtract Line 10 from Line 5. Enter the result as the balance due. 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-TM on the payment.
Line 12: Amount Overpaid Applied To 2026 Estimated Tax: If Line 10 is greater than Line 5, subtract Line 5 from Line 10. Enter the overpayment amount on Line 12. This amount will be applied to 2026 estimated 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 the preparer is 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 the 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.