New York New York State Resident Trust Nontaxable Certification

New York State Resident Trust Nontaxable Certification
Form IT-205-C New York State Resident Trust Nontaxable Certification Tax Year 2023
IT-205-C

Department of Taxation and Finance

New York State Resident Trust
Nontaxable Certification

Tax Law – Article 22, Sections 605(b)(3)(D) and 658(f)(2)
To be filed with Form IT-205 when a trust meets the conditions of Tax Law section 605(b)(3)(D); see instructions (Form IT-205-I)
Name of trust		

Employer identification number (EIN)

Mark an X for all that apply:
1	 All of the trustees are domiciled in a state other than New York State .................................................................................... 	 1
2	 The entire corpus of the trust, including real and tangible personal property, is located outside of New York State
	  (it is the Tax Department’s position that intangibles located in the state but that are not employed in a business
	  carried on in the state are not located in the state for purposes of this rule) ....................................................................... 	 2
3	 All income and gains of the trust are derived from, or connected with, sources outside of New York State, determined
	  as if the trust were a nonresident trust (see instructions) ........................................................................................................ 	 3

A	 Is the trust an incomplete gift non-grantor trust? (mark an X in one box; see instructions) ........................................ 	Yes	

No

B	 Did the trust make an accumulation distribution to a New York State resident beneficiary? (mark an X in one box; see instructions).	Yes	
 

No

Trustee identifying information
  (Submit additional sheets if necessary. Follow the same format and include the name and EIN of the trust on each sheet.)
Trustee name	

	

Mailing address (number and street or PO Box)	
State	

State	

Identifying number (SSN or EIN)

Mark an X in the box if trustee
is a nonresident:

Identifying number (SSN or EIN)

Mark an X in the box if trustee
is a nonresident:

ZIP code	

	

Mailing address (number and street or PO Box)	

Apartment number

City, village, or post office		

State	

ZIP code	

	

Mailing address (number and street or PO Box)	
City, village, or post office		

	 Signature of fiduciary or officer representing fiduciary	

125001230094

Mark an X in the box if trustee
is a nonresident:

Apartment number

City, village, or post office		

Trustee name	

Identifying number (SSN or EIN)

ZIP code	

	

Mailing address (number and street or PO Box)	

Trustee name	

Mark an X in the box if trustee
is a nonresident:

Apartment number

City, village, or post office		
Trustee name	

Identifying number (SSN or EIN)

Apartment number
State	

ZIP code	

Printed name of person signing	

Date