Fiduciary tax forms (current year)

Filed by fiduciaries of New York State resident estates or trusts when the estate or trust has to file a federal return, has New York income for the tax year, or is subject to a separate tax on lump-sum distributions
 
Filed by fiduciaries of New York State nonresident estates or trusts or part-year resident trusts when the estate or trust has income derived from New York State sources and has New York adjusted gross income (NYAGI), is subject to a separate tax on lump-sum distributions, or incurs a net operating loss for New York State income tax purposes for the tax year without incurring a net operating loss for federal income tax purposes.

If filed before the due date, will allow a partnership or fiduciary an extension of time to file Form IT-204, Partnership Return, or Form IT-205, Fiduciary Income Tax Return.

The fiduciary of a nonresident estate or trust must file this form if the estate or trust has income from wages or net earnings from self-employment in Yonkers.