New York Form IT-59, Tax Forgiveness for Victims of the September 11, 2001 Terrorist Attacks, is used to request forgiveness of New York State tax, New York City tax, Yonkers tax, and related Metropolitan Commuter Transportation Mobility Tax amounts for an eligible taxpayer who died as a result of the September 11, 2001 terrorist attacks against the United States. The form is completed by a surviving spouse, eligible relative, personal representative, or another claimant seeking a refund or tax forgiveness on behalf of the deceased taxpayer. It collects the decedent’s identifying details, the claimant’s mailing information, tax amounts from the decedent’s New York resident or nonresident return, and, when the decedent filed jointly, an allocation of income, deductions, and modifications between the decedent and the surviving spouse. The form also includes a survivor’s affidavit, which helps determine who may receive the refund when there is no appointed estate fiduciary. In simple terms, Form IT-59 gives the New York Tax Department the information it needs to calculate the eligible forgiven tax and issue any related refund correctly.
How To File New York Form IT-59
If the decedent’s final New York income tax return has not been filed yet, complete one Form IT-59 for all eligible years and submit it with the final Form IT-201 or Form IT-203. Complete the income tax return normally, without reducing the tax amount by the forgiveness you expect to receive. The tax department calculates the forgiveness after reviewing the claim.
If the decedent’s final return was already filed, submit Form IT-59 separately for the eligible years that are still allowed under the refund claim rules. You generally do not need to file an amended New York return only to request this tax forgiveness. An amended return is needed only if you are correcting a mistake on the original return or reporting a federal change.
Include all required supporting documents with the form. These usually include proof of death, such as a death certificate or DD Form 1300 if issued by the Department of Defense, and proof that the death resulted from wounds, injury, illness, or disease connected to the September 11 attack or related rescue and recovery operations. The survivor’s affidavit must also be completed and notarized when required so the refund can be issued properly.
If you file Form IT-59 with a New York income tax return, mail both items to the mailing address for that return. If you file Form IT-59 by itself, mail the completed form and supporting documents to:
NYS TAX DEPARTMENT
KITA RETURNS UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0853
How To Complete New York Form IT-59
Top Identification Section
Header Line 1, Decedent’s First Name: Enter the deceased taxpayer’s legal first name.
Header Line 2, MI: Enter the decedent’s middle initial, if applicable.
Header Line 3, Decedent’s Last Name: Enter the deceased taxpayer’s legal last name.
Header Line 4, Date Of Death: Write the date of death using the month, day, and year format.
Header Line 5, Decedent’s Social Security Number: Enter the decedent’s Social Security number carefully.
Header Line 6, Surviving Spouse’s First Name: If there is a surviving spouse, enter that person’s first name.
Header Line 7, MI: Enter the surviving spouse’s middle initial, if applicable.
Header Line 8, Surviving Spouse’s Last Name: Enter the surviving spouse’s last name.
Header Line 9, Surviving Spouse’s Social Security Number: Enter the surviving spouse’s Social Security number if the decedent was married.
Header Line 10, Name And Relationship Of Person Claiming The Refund: Write the claimant’s full name and explain the relationship to the decedent, such as surviving spouse, child, parent, sibling, niece, nephew, or representative.
Header Line 11, Mailing Address: Enter the street address or PO Box where refund correspondence should be sent.
Header Line 12, Apartment Number: Add the apartment, suite, or unit number if there is one.
Header Line 13, City, Village, Or Post Office: Enter the claimant’s city, village, or post office.
Header Line 14, State: Enter the state for the claimant’s mailing address.
Header Line 15, ZIP Code: Enter the ZIP code.
Header Line 16, Country: Enter the country if the address is outside the United States or if a country field is needed.
Filing Status Guide
If the decedent filed as single, married filing separately, head of household, qualifying widow or widower, or qualifying surviving spouse, complete Part 1 and Part 3.
If the decedent filed a joint return with a spouse, complete Part 1, Part 2, and Part 3.
Part 1, All Filers
Tax Year Boxes: At the top of Part 1, enter each eligible tax year you are claiming. The form provides space for multiple years, so use one column for each tax year.
Line 1, New York State Tax: For each tax year, enter the New York State tax amount from Form IT-201, line 46, or Form IT-203, line 50.
Line 2, New York City And Yonkers Taxes And MCTMT: For each tax year, enter the amount from Form IT-201, line 58, or Form IT-203, line 55. This line covers New York City and Yonkers taxes and may include MCTMT amounts when applicable.
Line 2a, Decedent’s Form MTA-6 Amount: If the decedent filed Form MTA-6, enter the amount from line 2 of that form for the proper tax year.
Part 2, Joint Return Filers, Allocation Of Income
Use Part 2 only for years when the decedent filed a joint New York return. This section separates the amounts shown on the joint return between the decedent and the surviving spouse.
Part 2 Tax Year Box: Enter the tax year for the allocation block you are completing.
Column A, Amount Shown On Joint Return: Enter the total amount reported on the joint return.
Column B, Amount Allocated To Decedent: Enter the portion that belongs to the deceased taxpayer.
Column C, Amount Allocated To Surviving Spouse: Enter the portion that belongs to the surviving spouse.
Allocation Block For Line 3
Line 3a, Type Of Income: List each income type on the available rows, such as wages, taxable interest, dividends, business income, capital gains, pension income, or other income. For each income type, enter the joint amount in Column A, the decedent’s share in Column B, and the surviving spouse’s share in Column C.
Line 3a, Totals: Add all income rows in Columns A, B, and C and enter the totals.
Line 3b, Federal Adjustments To Income: Enter the federal adjustment amount for the year in Column A, then allocate the adjustment between the decedent and surviving spouse in Columns B and C.
Line 3c, Total New York State Modifications: Enter the net New York State modification amount for the year. If the amount is a subtraction, show it as a negative amount. Allocate the modification between the decedent and surviving spouse.
Line 3d, Itemized Deductions: Enter itemized deductions for the year and allocate them between spouses. Personal deductions are usually divided equally unless records support another split.
Allocation Block For Line 4
Line 4a, Type Of Income: Use this block for another eligible joint-return tax year. List each income type separately and complete Columns A, B, and C.
Line 4a, Totals: Add all Line 4a income entries in each column and enter the totals.
Line 4b, Federal Adjustments To Income: Enter and allocate federal adjustments for this tax year.
Line 4c, Total New York State Modifications: Enter and allocate the net New York State modifications for this tax year.
Line 4d, Itemized Deductions: Enter and allocate itemized deductions for this tax year.
Allocation Block For Line 5
Line 5a, Type Of Income: Use this block for another eligible joint-return year. Write the income types and divide the amounts between the joint return, decedent, and surviving spouse columns.
Line 5a, Totals: Total the Line 5a income rows for Columns A, B, and C.
Line 5b, Federal Adjustments To Income: Enter the federal adjustment amount and divide it properly between the decedent and surviving spouse.
Line 5c, Total New York State Modifications: Enter the total New York modification amount and allocate it between the spouses.
Line 5d, Itemized Deductions: Enter itemized deductions and allocate the correct portion to each spouse.
Allocation Block For Line 6
Line 6a, Type Of Income: Use this final allocation block for another eligible joint-return tax year. List each income type and complete Columns A, B, and C.
Line 6a, Totals: Add the income entries for each column and enter the totals.
Line 6b, Federal Adjustments To Income: Enter the federal adjustment total and allocate it between the decedent and surviving spouse.
Line 6c, Total New York State Modifications: Enter the net New York State modifications and allocate them correctly.
Line 6d, Itemized Deductions: Enter itemized deductions and divide them between the decedent and surviving spouse based on the records.
Paid Preparer Section
Paid Preparer Line 1, Preparer’s NYTPRIN: If a paid preparer completed the form, enter the New York tax preparer registration identification number.
Paid Preparer Line 2, NYTPRIN Exclusion Code: If the preparer is not required to have a NYTPRIN, enter the correct exclusion code.
Paid Preparer Line 3, Preparer’s Signature: The paid preparer must sign the form.
Paid Preparer Line 4, Preparer’s Printed Name: Enter the preparer’s printed legal name.
Paid Preparer Line 5, Firm’s Name: Enter the firm name. If self-employed, the preparer enters their own business name or personal name.
Paid Preparer Line 6, Preparer’s PTIN Or SSN: Enter the preparer’s PTIN. If no PTIN applies, enter the Social Security number as required.
Paid Preparer Line 7, Address: Enter the preparer’s business mailing address.
Paid Preparer Line 8, Employer Identification Number: Enter the firm’s EIN if applicable.
Paid Preparer Line 9, Date: Enter the date the preparer signed the form.
Paid Preparer Line 10, Email: Enter the preparer’s email address.
Claimant Signature Section
Claimant Line 1, Claimant’s Signature: The claimant must sign the form. An unsigned form may not be processed.
Claimant Line 2, Date: Enter the date the claimant signs.
Claimant Line 3, Daytime Phone Number: Enter a phone number where the claimant can be reached during the day.
Claimant Line 4, Email: Enter the claimant’s email address so the tax department can contact the claimant if questions come up.
Part 3, Survivor’s Affidavit
Part 3 supports the refund claim when the claimant is a surviving spouse or eligible family member and no estate fiduciary has been appointed. This section must be completed carefully and signed before a notary or commissioner of deeds.
Affidavit Line 1, State Of New York, County Of: Enter the county where the affidavit is being sworn.
Affidavit Line 2, Print Name: Print the name of the person making the affidavit.
Affidavit Line 3, Residence Address: Enter the claimant’s residence address.
Affidavit Line 4, Town, Village, Or City: Enter the town, village, or city of the claimant’s residence.
Affidavit Line 5, County: Enter the county of residence.
Affidavit Line 6, State: Enter the state of residence.
Affidavit Line 7, ZIP Code: Enter the ZIP code.
Affidavit Line 8, Relationship Box A: Check this box if the claimant is the surviving spouse.
Affidavit Line 9, Relationship Box B: Check this box if the claimant is a child of the decedent and is age 18 or older.
Affidavit Line 10, Relationship Box C: Check this box if the claimant is the decedent’s parent.
Affidavit Line 11, Relationship Box D: Check this box if the claimant is the decedent’s sibling.
Affidavit Line 12, Relationship Box E: Check this box if the claimant is the decedent’s niece or nephew.
Affidavit Line 13, Name Of Deceased Taxpayer: Print the decedent’s name.
Affidavit Line 14, Decedent’s Social Security Number: Enter the decedent’s Social Security number.
Affidavit Line 15, Date Of Death: Enter the day, month, and year of the decedent’s death.
Section A, Surviving Spouse Under SCPA 1310(2)
Complete Section A only if the claimant checked Box A and is submitting the affidavit as the surviving spouse under SCPA 1310(2).
Section A Line 1: Confirm that the claimant is the decedent’s surviving spouse.
Section A Line 2: Confirm that probate has not started and no fiduciary has been appointed for the decedent’s estate.
Section A Line 3: Confirm that there is no active beneficiary designation.
Section A Line 4: Confirm that a tax forgiveness amount was owed to the decedent at the time of death and will be determined after the form is reviewed.
Section A Line 5: Confirm that the affidavit is being made to receive the tax forgiveness payment in satisfaction of the debt owed to the decedent.
Section A Line 6: Confirm that this requested payment, plus all other payments received under SCPA 1310(2), does not total more than $30,000.
Section B, Other Eligible Claimants Or Surviving Spouse Under SCPA 1310(3)
Complete Section B if the claimant checked Box B, C, D, or E. Also complete it if the claimant checked Box A but is using SCPA 1310(3).
Section B Line 1: Enter the claimant’s relationship to the decedent.
Section B Line 2: Confirm that probate has not started and no fiduciary has been appointed for the estate.
Section B Line 3: Confirm that there is no active beneficiary designation.
Section B Line 4: Confirm that at least 30 days have passed since the decedent’s death.
Section B Line 5: Confirm that a tax forgiveness amount was owed to the decedent at death and will be determined after the form is reviewed.
Section B Line 6: State that the affidavit is being made to obtain the tax forgiveness payment and that the money will be paid to the persons entitled to receive it.
Section B Line 6, Name And Address Row 1: Enter the first recipient’s name and full address, including ZIP code.
Section B Line 6, Name And Address Row 2: Enter the second recipient’s name and full address, including ZIP code, if applicable.
Section B Line 6, Name And Address Row 3: Enter the third recipient’s name and full address, including ZIP code, if applicable.
Section B Line 6, Name And Address Row 4: Enter the fourth recipient’s name and full address, including ZIP code, if applicable.
Section B Line 7: Confirm that the requested payment and all other known payments under SCPA 1310 do not total more than $15,000.
Section C, Signature And Notary
Section C Line 1, Signature: The person making the affidavit must sign here.
Section C Line 2, Printed Name: Print the signer’s name clearly.
Section C Line 3, Subscribed And Sworn Before Me: The notary or commissioner completes this part when witnessing the affidavit.
Section C Line 4, Day: Enter the day the affidavit is sworn.
Section C Line 5, Month: Enter the month the affidavit is sworn.
Section C Line 6, Year: Enter the year.
Section C Line 7, Notary Public Or Commissioner Of Deeds: The notary or commissioner signs or completes this area as required.
Final Review Before Filing
Before submitting New York Form IT-59, review every Social Security number, tax year, return line amount, allocation entry, claimant address, and signature field. Make sure Part 3 is completed and notarized when required. Attach proof of death and proof that the death was connected to the September 11 attacks or related rescue and recovery operations. If the decedent filed jointly, check that Part 2 clearly separates the joint return amounts between the decedent and surviving spouse. A clean, complete form helps avoid processing delays and makes it easier for the tax department to calculate the tax forgiveness claim.