Publication 75

(918)

Specifications for Reproduction of New York State Scannable and Non-scannable

Income Tax Forms and 2D Barcodes

The New York State Department of Taxation and Finance (NYSDTF) reserves the right to reject any reproduced form that does not meet these specifications and to change these specifications at any time

Table of contents

Section A (continued)

21 Additional test code 2 only form specifications hellip 33

22 Check digit routinehelliphelliphelliphelliphelliphelliphelliphelliphellip34

23 Special condition codes 35

24 NYS County names and codes 35

25 NYTPRIN exclusion codes helliphelliphelliphelliphelliphellip 36

26 Unsupported forms helliphelliphelliphelliphelliphellip 36

27 Mailing addresses for taxpayers hellip 37

28 Avoiding errors that cause delays in processing andor refunds hellip 38

29 Main form address overflow helliphelliphelliphelliphelliphelliphellip 39

Section B Requirements for 2D barcodes

1 General information helliphelliphellip 42

2 2D barcode dimensions hellip 43

3 2D barcode format helliphelliphelliphelliphellip 43

4 Field information helliphelliphelliphelliphellip 44

5 2D barcode printing helliphelliphelliphelliphellip 45

6 12-digit 1D barcodes helliphelliphelliphellip 45

7 Vendor version control helliphelliphelliphelliphelliphelliphelliphelliphellip 45

8 2D barcode mandated captured fields helliphelliphellip 45

9 Key development dates helliphelliphelliphelliphelliphelliphelliphellip 46

10 Additional requirements helliphelliphelliphelliphelliphelliphelliphellip 46 Section C Appendices 1- 5

1 NYSDTF 1D andor 2D barcode test review requirements helliphelliphelliphelliphelliphelliphelliphelliphelliphellip 47

2 Forms TR-376-IT TR-3761-IT and TR-3762-IT helliphelliphelliphelliphelliphelliphelliphelliphellip 47

3 Frequently asked questions 48

4 Samples of 2D barcode watermark forms hellip 50

5 Software developer messages and information to be included in software 51

Section A

Reproduction of substitute forms for approval

1 1D and 2D barcode testing highlights for Tax Year 2018 (TY18) helliphelliphelliphelliphelliphelliphellip2

2 General information helliphelliphelliphelliphelliphelliphelliphelliphelliphellip 5

3 Provide NYSDTF a copy of vendor software 7

4 Reporting and correcting errors in software products helliphelliphelliphelliphelliphelliphelliphelliphelliphellip 8

5 Letter of Intent and form submission guidelines 8

6 Submission requirements helliphelliphelliphelliphellip 10

7 General requirements for non-scannable forms 13

8 General requirements for scannable forms with 12-digit 1D barcodes helliphelliphelliphelliphelliphelliphellip 14

9 DTF-prefix forms

1 General information helliphelliphelliphelliphelliphelliphelliphellip 14

2 Table of DTF-prefix forms helliphellip helliphelliphelliphellip 15

10 Requirement to mail 1D barcode hard copies of approved forms to NYSDTF hellip 16

11 Income tax forms helliphelliphelliphelliphelliphelliphelliphelliphelliphellip 17

12 Computer-generated IT-203 Group Return

additional sheetshelliphelliphelliphelliphelliphelliphelliphelliphellip 19

13 Page margins helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 21

14 Fonts data justification printing

and alignmenthelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 22

15 Monetary date ID SS and telephone

number formatshelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 26

16 Checkboxes rectangular boxes lines and special characters helliphelliphelliphelliphelliphelliphelliphellip 28

17 Shaded areas unique logos and blank fields helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 29

18 Pages to be reproduced helliphelliphelliphelliphelliphelliphellip 30

19 1D barcode specifications helliphelliphellip 32

20 Test code 2 forms - form ID and scan line format helliphelliphelliphelliphelliphelliphelliphellip 33

Forms Clearance Sheet

Form number New Revised

Number changed from Date

Revision date Title

Tax type Corporation tax Income tax Miscellaneous tax Sales tax

The form listed above has been prepared by the Forms and Publications Management (FPM) section You are responsible for authorizing printing of this form Please note the information in the Comments box if any and review the form in its entirety Indicate your division and complete the Clearance response section below including your signature

Changes are annotated unless this is a new form

This form will be placed on the Internet

Please respond by Indicate any changes in red ink on the form

AD-509 (716)

draft

Comments

Clearance response

Approved for printing

Approved with changes noted in red

Not approved See comments on draft

Reviewerrsquos signature (indicate division above) Date

FPM Analyst Telephone

BLDG 9 RM 160 ALBANY NY 12227-0807Return this clearance sheet and any comments to

Indicate your division below

Audit Division

Civil Enforcement Division (CED)

Information Technology Services (ITS)

OfficeofCounsel(OOC)

OfficeofProcessingandTaxpayerServices(OPTS)

Tax and Fiscal Studies (OTPA - TFS)

Taxpayer Guidance Division (OTPA - TGD)

Manager of FPM

Note If you are approving the form with no changes you may email the FPM analyst instead of sending this clearance sheet

Department of Taxation and FinanceOTPA ndash Forms and Publications Management Section

1. number changed from box
2. revision date 918
3. please respond by September 26 2018 (OPTS only)
4. reviewers signature
5. date 2
6. telephone 530-4348
7. date 1 September 14 2018
8. draft 1st
9. otpa - tgd
10. forms - pubs
11. otpa analyst Cindy Wells
12. form or pub number Pub 75
13. see attached box Please review in its entirety
14. appr
15. 1. 1 Off
    2. 2 Off
    3. 1. number changed from Off
       2. new-revised No
       3. otpa - tfs box Off
       4. otpa - tgd box Off
       5. not appr Off
       6. FOD Yes
       7. inc box Yes
       8. forms pub box Off
       9. misc box Off
       10. sales box Off
       11. corp box Off
       12. other box Off
       13. title 13Specifications for Reproduction of New York State Scannable and Non-scannable Income Tax Forms and 2D Barcodes
       14. other blank
       15. otpa - tfs
       16. audit
       17. ced
       18. its
       19. ooc
       20. opts
       21. audit box Off
       22. ced box Off
       23. its box Off
       24. ooc box Off
       25. opts box Off
       26. blank box 1 Off
       27. blank line 1
       28. blank line 1a
       29. blank box 2 Off
       30. blank line 2
       31. blank line 2a

Page 2 of 53 Publication 75 (918)

Section A Reproduction of substitute forms for approval

A1 1D and 2D barcode testing highlights for Tax Year 2018 (TY18)

The New York State Department of Taxation and Finance (NYSDTF) will adhere to the 14-calendar-day

test review result period for Software Developer (SWD) original submissions and resubmissions

received by close of business Friday 12142018 Submissions received after 12142018 will not be

guaranteed a 14-day result turnaround review times may take longer

NYSDTF requests that SWD form submissions for test codes 1-4 (see Section A6 Submission Requirements)

continue to be sent in PDF format 1D barcode forms submissions can only be sent as a zip file format email to

TSSPITFormsReviewtaxnygov mailbox A maximum total of 24 forms per vendor code may be sent in a

calendar week (Sunday to Saturday)

Email test code 5 (2D barcode forms) to 2DVendorInquiriestaxnygov See Section A6 for test code 5

submission guidelines and Section B Requirements for 2D barcodes for details

Important NYSDTF has made our best efforts to record previously received SWDrsquos limitations A limitation is a

known deficiency that would cause a SWDrsquos forms to fail in normal 1D or 2D barcode testing However the

limitation(s) can be justified as acceptable in terms of taxpayer return filing and processing

Form limitations must be approved before the testing season begins NYSDTF is requiring that all SWDs that

participated in TY17 1D and 2D barcode testing identify PIT form improvements in TY18 and communicate these

improvements to NYSDTF Any NYSDTF limitations for TY18 (also see Section A6) must be reported by the SWD

and approved by NYSDTF management

Important Before 1D and 2D barcode testing can begin NYSDTF requires each SWD to submit Form TR-376-

IT Letter of Intent to Develop Substitute Personal Income Tax Forms (LOI) identifying NYS personal income tax

(PIT) 1D and 2D barcode forms supported for testing and approval The LOI will be available on the Forms

Bulletin Board for Practioners (Bulletin Board) Failure to submit an LOI or paper test forms after an LOI has

been submitted will delay a SWDrsquos electronic filing approval from our Modernized e-File (MeF) test team (See

Publication 95 New York State Modernized E-File (MeF) Guide for Software Developers for Tax Year 2018 for

more information)

Each form submission package email must contain one fillable Form TR-3761-IT Software Developer Forms

Approval ndash 1D or Form TR-3762-IT Software Developer Forms Approval ndash 2D If these approval forms are not

included in the email the submission package will not be processed Fillable (writable) 1D and 2D barcode

approval forms can be obtained from the Bulletin Board These forms will not be counted as a test form in a

SWD form submission package

The NYSDTF 1D barcode review team prefers one test code per form submission Only allowable test code

combinations will be acceptable (see chart below) Form submission test packages with unacceptable test code

combinations or failing to follow form submission package requirements in A6 will result in the package being

rejected A new corrected package will be required

Allowable test code package combinations

Form test

code

Other test codes

allowed in package

1 3

2 None

3 1

4 3 (DTF-prefix only)

5 2D forms and scenarios

New IT-203 Group returns for nonresident members of partnerships New York S corporation shareholders and

athletic teams are now test code 1 forms (see Section 11) Section 12 provides specifications for computer-

generated additional sheets attachment schedules

Page 3 of 53 Publication 75 (918)

A1 1D and 2D barcode testing highlights for Tax Year 2018 (TY18) (continued)

When resubmitting a failed 1D barcode form mark an X in the Resubmit (X) checkbox on Form TR-3761-IT See

below

You must continue to email test code 2 forms submission in its own package with a cc to

Form_Approval_Submissionsjpmchasecom (see Sections A6 and A11) Test code 2 forms require a check digit

in the scanline on the form

NYSDTF requires 1D barcode test form naming convention formats See Section A6 for a complete

explanation of the naming convention for 1D barcode PDF test form submission packages Any deviation from the

naming convention will result in a request to resend your email submission using the proper naming convention

A SWD email form submission package must consist of three individual PDF files per form You must create and

submit a separate PDF file for the blank test sample the variable data test sample and the full field test sample

Form submission packages bundled into one PDF file for all forms will be rejected There will be significant testing

delays We will not guarantee the 14-day review interval

To facilitate approval follow the SWD checklist of testing guidelines for 1D barcode forms is in Section C

Appendix 1

Hash marks (combs or vertical separator lines) in amount fields must never appear on an NYSDTF printable PIT

form for TY18 except for Form IT-639 Minimum Wage Reimbursement Credit

Date formats must be mmddyyyy or must follow the format line instructions on the form or form instructions

packet

Except on the DTF-prefix forms listed in Section A9 dashes and slashes must not be used in date social security

number (SSN) EIN ZIP code certificate number or any taxpayer ID fields Date field exceptions that use dashes

in the format applies to Forms IT-604 Claim for QEZE Tax Reduction Credit and IT-606 Claim for QEZE Credit

for Real Property Taxes For more information see Section C Appendix 1 - NYSDTF 1D andor 2D barcode test

review requirements

Commas are never permitted on DTF and IT prefix PIT forms as thousand separators or as separators for any

letters or numbers (eg amounts addresses descriptions etc)

1D barcodes must follow the requirements and specifications in Section A19 1D barcode specifications not doing

so will result in testing and approval delays

When a new form attachment (form number ending in ATT) is added to the Bulletin Board you must submit the

form attachment for 1D barcode testing approval

Form NYC-210 Claim for New York City School Tax Credit 1D testing must be supported as a stand-alone main

form and as a credit attachment

The same Form IT-214 Claim for Real Property Tax Credit or Form NYC-208 Claim for New York City

Enhanced Real Property Tax Credit can be used by a taxpayer as a stand-alone main form (designated as SA)

or as a credit attachment (designated as ATT) A SWD must support both forms as a stand-alone main form and

as a credit attachment and must designate these forms on the LOI For 1D barcode testing you can submit these

forms without the SA or ATT designations Forms IT-214 and NYC-208 for 2D testing must be submitted as

stand-alone main forms and as credit attachments

See Section A13 B Figure 3 and 4 for vendor annotation placement guidelines One exception is pages 1

and 2 of Form IT-205-A Fiduciary Allocation the annotation may be added to the bottom of that form

Frequently asked questions are found in Section C Appendix 3 This section is updated annually

Page 4 of 53 Publication 75 (918)

A1 1D and 2D barcode testing highlights for Tax Year 2018 (TY18) (continued)

Mandatory implementation of 2D barcode forms (refer to Section B for specifications) The list of 2D barcode

forms for TY18 is below (IT-196 has replaced the IT-201-D and the IT-203-D)

IT-1099-R IT-201 IT-203-B IT-204-CP IT-214 IT-272

IT-112-R IT-201-ATT IT-203-X IT-204-IP IT-215 IT-3601

IT-196 IT-201-X IT-204 IT-205 IT-216 NYC-208

IT-2 IT-203 IT-2041 IT-213 IT-225

New For TY2018 SWD vendors will be required in the 2D specifications to capture the Tax Preparers Email

Address field on the following forms

The 2D barcode placement is found at wwwtaxnygovswd2D_landing_pagehtm The size of the barcode is

flexible if the barcode meets the 18-inch margin of white space requirement (it may exceed the size of the

rectangle provided on the form) Any SWD that exceeds the 21 whitespace ratio will need to contact NYSDTF for

further instruction

Printing of 2D forms will require that the SWD add a pop-up message stating

ldquoFiling your return on paper is not recommended If it is necessary to file a paper return do

not write on the return Only signatures are allowed Other handwritten information will not be

used in tax computation or for processing your returnrdquo

2D barcodes for Forms IT-201 IT-201-X IT-203 IT-203-X IT-214 and NYC-208 must capture the following fields

o State-issued driver license or non-driver license for both the primary taxpayer and spouse

Driver license ID State-issued ID State code Expiration date

Issue date Document (PIN) number (NY State only)

o New Check box added to verify that the Primary taxpayer or spouse has a state issued driver license or state

issued non-driver ID

o Form transmissions

IP time stamp IP address Device ID

o New Field 6 of the header ndash 2D Barcode Generation Date

o New Field 8 of the header ndash Software Type

The document number (PIN) must be provided with all NYS issued driver license or non-driver ID for the primary

taxpayer and if applicable their spouse

SWDs must ensure that the 2D barcode may not be altered manipulated or deleted by software users

SWDs may not allow a blank 2D barcode to be printed on any NYSDTF form that requires a 2D barcode

Important 2D barcode returns must have a watermark added by the SWD in the right-hand margin of each page

on printed copies

o On Forms IT-201 Resident Income Tax Return IT-201-X Amended Resident Income Tax Return IT-203

Nonresident and Part-Year Resident Income Tax Return IT-203-X Amended Nonresident and Part-Year

Resident Income Tax Return IT-204 Partnership Return IT-205 Fiduciary Income Tax Return NYC-208-

Stand-alone Claim for New York City Enhanced Real Property Tax Credit and IT-214-Stand-alone Claim

for Real Property Tax Credit the watermark must read (all caps)

ldquoNO HANDWRITTEN ENTRIES OTHER THAN SIGNATURE ON THIS FORMrdquo

Page 5 of 53 Publication 75 (918)

A1 1D and 2D barcode testing highlights for Tax Year 2018 (TY18) (continued)

o For all other 2D barcode forms the watermark must read (all caps) ldquoNO HANDWRITTEN ENTRIES ON

THIS FORMrdquo (See Section B5-D and Section C Appendix 4) These watermarks must be provided on test

returns

o All watermarks must be at least 18rdquo from the data entry boxes on the form NYSDTF is aware that this goes

against the requirement to match all NYSDTF form margins (typically frac12rdquo) The watermark is exempt from the

margin specifications stated in Publication 75

When submitting 2D barcode form test scenarios for NYSDTFrsquos approval computational lines will be left blank on

the 2D barcode PDF test file SWDs must populate with correct data

TY18 PIT form change highlights

Form IT-212 has been realigned to allow more space in data entry fields

Discontinued TY18 forms (not obsolete still valid for prior time periods)

o IT-201-D - Resident Itemized Deduction Schedule

o IT-203-D - Nonresident and Part-Year Resident Itemized Deduction Schedule

o IT-252-ATT ndash Employment Incentive Credit for the Financial Services Industry

New Forms

o IT-196 - New York Resident Nonresident and Part-Year Resident Itemized Deductions

o IT-648- Life Sciences Research and Development Tax Credit

o IT-649 - Farm Donations to Food Pantries Credit

o IT-650 - Empire State Apprenticeship Tax Credit

A2 General information

1 E-file mandate

Important reminder Taxpayers and tax return preparers using approved e-file tax software to prepare taxpayer

returns are required to electronically file (e-file) authorized tax documents

SWDs must provide the following information to their tax professional users These messages must be executed

ensuring the user will see it at least once at the start of the filing season Software products for tax professionals

must display the following messages

All returns must

Include the following paid preparer information on all filed returns if applicable

Preparerrsquos name

Firmrsquos name

Address

Preparerrsquos NYTPRIN or NYTPRIN exclusion code (as applicable)

Preparerrsquos PTIN

Firmrsquos EIN

Preparerrsquos signature

Preparerrsquos email address

Include a 2D barcode if required Returns with an unreadable 2D barcode may be rejected by the New York State Tax Department

New York State e-file mandate

Taxpayers and tax return preparers using approved e-file tax software to prepare taxpayer returns are required to electronically file (e-file) authorized tax documents

Visit the Tax Departmentrsquos website to learn more about the e-file mandate for tax professionals wwwtaxnygov If you do not file and pay electronically when required to do so you will be subject to penalties from the New York State Tax Department

Page 6 of 53 Publication 75 (918)

A2 General information (continued)

2 NYSDTF requires that if date default functionality exists in the software SWDs must make the ACH payment

date default to current date The software must also include the ability for the taxpayer to change the ACH payment

date to a future date up to the filing due date Setting the ACH payment default date to the filing due date is not

allowed Setting the payment default date past the filing due date is also not allowed

As part of testing you must send screen shots of your softwarersquos ACH withdrawal date showing the electronic funds withdrawal date as the current date and as a future date but not past the filing due date to 2DVendorInquiriestaxnygov If screen shots cannot readily show the default as the current date you must provide a confirmation statement Provide a printed copy of the messages from the software product and indicate where in the software the message is displayed For example The software message will be found before the signature page when first entering the software product

For printable forms if your software product will be used for a NYSDTF individual tax preparation you must include Form TR-5731 as a printable form with each tax return If your software product supports paid preparer business investment club or other tax preparation you must include Form TR-5732 as a printable form with each tax return You must document your compliance with this requirement for e-file approval

You may reproduce upon approval a NYSDTF scannable or non-scannable income tax form listed in A9 and A11

You must submit all substitute forms for approval to NYSDTF These reproductions including an approved NYSDTF

logo map from the Bulletin Board must be substantially identical to the official NYSDTF forms You must have the

capability of reproducing test forms (blank variable and full field data test samples) from your tax software program

These forms can be obtained on NYSDTFrsquos public website at wwwtaxnygov in a limited access area the Bulletin

Board To request access to the Bulletin Board send an email to TSSPITFormsReviewtaxnygov

IMPORTANT If forms are not submitted or approved for 1D or 2D barcode testing your MeF e-filing approval

may be delayed

You must obtain a four-digit vendor code from the NACTP or NYSDTF to be included in 1D barcodes form scanlines

and on non-scannable forms If your company does not have an NACTP code go to wwwnactporg or email

presidentnactporg to obtain a new vendor code (Neither the NACTP or NYSDTF require NACTP membership to

obtain the four-digit vendor code)

SWDs who have obtained a single NACTP vendor code for both individual and professional (paid preparer business

or investment club) software products are now required to obtain a new vendor code for each software product type If

a SWD is unable to obtain a new vendor code from the NACTP then it must contact NYSDTF to obtain a separate

NYSDTF four-digit vendor IDsource code for each product type The software source code a 3000 number from

NYSDTF is required in the 1D barcode of all forms produced by a SWD vendor when separate software engines are

used to reproduce forms

Companies that purchase approved forms from a SWD vendor and do not alter the forms in any way should include

the other companyrsquos four-digit NACTP code in the 1D barcode or form scanline These forms do not need to be

resubmitted for approval Companies who purchase the approved forms must include their own NACTP vendor ID

code at the bottom of every page to the right of the barcode If the purchased forms are non-scannable two vendor

codes should be printed at the bottom of each page of the form the four-digit ID of the SWD followed by the four-digit

ID of the purchasing company

However if the purchasing company does modify purchased forms or official NYSDTF PDFs in any way they must

use their own NACTP four-digit vendor code (or NYSDTF-assigned 3000 code) in the 1D barcode and submit the

forms for approval prior to using them

If there are different versions of a software product (for example a Windows product and a Mac product) the resulting

forms must be identical If the forms are not identical a second vendor number will be required and the forms must be

submitted for each required vendor number

Page 7 of 53 Publication 75 (918)

A2 General information (continued)

SWDs shall frequently check the NYSDTF Bulletin Board for newly-posted final forms and latest revisions The draft

forms on the Bulletin Board provide SWDs a preview of changes being made Forms may also be found on the public

website at wwwtaxnygov Check the Bulletin Board for revisions to this publication as well Please note it is the

SWDrsquos responsibility to track supported PIT form changes placed on the Bulletin Board NYSDTF will not provide these

form changes to individual SWDs or send previous form drafts to any SWD

The NYSDTF public website provides corrections and information for forms that are not going to be revised or

reissued Check regularly at wwwtaxnygovformsincome_up_to_date_infohtm (Personal income tax up-to-date

information for 2018 (Articles 22 and 30)) or wwwtaxnygovformsupdatesforms_updates_2017htm (2018 - Forms

corrections and changes (posted in 2017 and 2018))

Form test review corrections will be entered in the Comments section of Form TR-3761-IT Software Developer Forms

Approval ndash 1D (or Form TR-3762-IT Software Developer Forms Approval ndash 2D for 2D barcode forms) or in some

cases as an attached Microsoft document provided by the NYSDTF reviewer NYSDTF will have final approval of all

test code types

After a form has been approved changes made to the form by NYSDTF may require the SWD to resubmit to NYSDTF

for testing approval NYSDTF will first advise if re-approval is required If a SWD makes any change to a form after

NYSDTF testing approval a SWD must resubmit the form for 1D and 2D barcode testing and subsequent approval

Software should be programmed with default fonts to deter preparers from substituting unacceptable font variations

Software should be programmed to print pages as actual size with no scaling andor rotation

Software should urge users to check for and install updates before using the product

Software should be computationally correct

All 1D and 2D forms supported by an SWD must be available to taxpayer in software for reproduction and print copy

regardless of main form or credit form

Important Bank account information (account number and routing number) on a form will require that the bank

information be entered twice

If you are unable to email your form submissions electronically to NYSDTF contact NYSDTF at

TSSPITFormsReviewtaxnygov for mailing instructions

Need help SWD primary or secondary contacts submitted on the 2018 LOI may email legal technical computational

procedural and layout-related form questions and issues to the Personal Income Tax Forms Review team at

TSSPITFormsReviewtaxnygov

Questions concerning e-file (MeF) forms can be directed to NYSPITMEFtaxnygov

NYSDTF tax questions can be answered by the NYSDTF Personal Income Taxpayer Contact Center at (518) 457-

5181 or by visiting the NYSDTF website at wwwtaxnygov (This contact number is subject to change and if so we

will update with the new number)

Corporation Tax (CT) Withholding Tax (WT) Miscellaneous Tax and MCTMT form submissions and questions are to

be submitted per Publication 63 Specifications for Reproduction of New York State Sales and Use Tax Employer and

Miscellaneous Tax Forms

A3 Provide NYSDTF a copy of vendor software

NYSDTF requires that SWDs provide a copy of new software as soon as it is released to the public NYSDTF will

use the software for research and to troubleshoot production issues not to prepare andor file returns If SWDs

support e-file via an online application NYSDTF is requesting access to that as well Send software to

NYS TAX DEPARTMENT

OPTS PIT FORMS REVIEW

W A HARRIMAN CAMPUS

ALBANY NY 12227-0865

Page 8 of 53 Publication 75 (918)

Note If not sending via US Mail change the address to

NYS TAX DEPARTMENT OPTS PIT FORMS REVIEW 90 COHOES AVE GREEN ISLAND NY 12183

If online access to software is available notify NYSDTF via email at TSSPITFormsReviewtaxnygov

A4 Reporting and correcting errors in software products

Steps to be taken

1 Immediately notify NYSDTF of any software errors as they are identified during the filing season

2 Discuss with NYSDTF options to correct errors

3 Test with NYSDTF before moving change(s) to production

4 Correct software errors identified by the IRS NYSDTF or you as the SWD and distribute updates of your

software packages to your users

5 The SWD must supply NYSDTF with the specific date when the software fix is released Failure to correct any

errors or issue timely releases may result in suspension from the program

A5 Letter of Intent and form submission guidelines

Letter of intent

Before 1D and 2D barcode testing can begin NYSDTF requires each SWD to submit Form TR-376-IT Letter of

Intent to Develop Substitute Personal Income Tax Forms (LOI) identifying NYS personal income tax (PIT) 1D

and 2D barcode forms supported for testing and approval NYSDTF must review and approve each LOI

When submitting an LOI a SWD must disclose use of another SWDrsquos software product or must disclose the use

of your software product by another

SWDrsquos must disclose use of a 6 X 10 grid to create forms and submit a sample with the LOI

A vendor must submit a separate LOI for each four-digit vendor code (NACTP or NYSDTF assigned) Listing

more than one four-digit vendor code per LOI is not allowed

Each MeF income tax partnership tax or fiduciary tax software product name must be listed

If a vendor has been assigned a NACTP four-digit vendor code and has multiple software engines that requires

an additional source code contact NYSDTF to acquire a separate four-digit code

It is not necessary to send Form TR-3761-IT with your LOI but a fillable Form TR-3761-IT must be sent with

each forms submission package

You must check either Form TR-5731 andor Form TR-5732 on the LOI and include these e-file mandate

documents in your software

Form submission guidelines

Important NYSDTF requires that all forms be reproduced identically to the official forms Typos overlapping text or

formats form alignment that does not match with the NYSDTF official form and incorrect numbers values wording or

grammar will result in a failing review Before submission carefully proofread your forms

A All substitute forms including non-scannable forms that have TY18 changes must be submitted for approval

The only exception to this is if a SWD supports a form that has been previously tested and approved by

NYSDTF and the form is marked as unchanged on the Bulletin Board for TY18 You do not need to resubmit

these forms for testing and approval Any form that has TY18 changes must be submitted for testing Check

the Bulletin Board frequently for updates

B Submissions received prior to forms being posted as final on the Bulletin Board will not be reviewed There is no

cut-off date for sending PIT form submissions however NYSDTF encourages SWD vendors to submit 1D and

2D barcode forms for testing no later than 121418 After that date the 14-day review interval will not be

guaranteed

Page 9 of 53 Publication 75 (918)

A5 Letter of Intent and form submission guidelines (continued)

C Each email submission package must contain a writable (fillable) cover sheet - Form TR-3761-IT Software

Developer Forms Approval ndash 1D (or Form TR-3762-IT Software Developer Forms Approval ndash 2D for 2D

barcode forms) This document must include identifying information at the top of form

D If all applicable forms requiring 1D or 2D testing are not received in an email submission package correctly

the submission package will not process The entire submission package must then be resubmitted correctly

with all necessary forms

E NYSDTF requests when possible to send each 1D barcode email form submission package with six (6)

forms

NYSDTF will send an automatic confirmation email notification of a SWD email submission package received If

you have not received an acknowledgement email within two business days use the NYSDTF email address

TSSPITFormsReviewtaxnygov exactly as shown and resend the email After receiving the email

notification confirmation please wait a full 14 days before inquiring about the status of your submissions

F Unless an approved limitation exists full field and variable samples must not have blank pages or

fields Variable data test samples must provide ample data in all fields on any new lines and on all form

pages

G Variable data must not intersect any lines borders or text

H Variable data samples must show example fields greater than 999 dollars to verify that software will not

generate commas as thousand separators

I Email submission package maximum For 1D barcode and non-scannable forms no more than 24 total forms per calendar week (Sunday to

Saturday)

If more than 24 forms are sent in a week the 14-day review interval may not be met

J NYSDTF requires that all forms be reproduced identically to the official forms See section C Appendix 1 for

test review requirements

K All forms submitted must be highly legible in every aspect including printing barcodes variable data form text

and characters

L If a form has more than one page all pages must be submitted simultaneously SWDs must reproduce all

pages that have form content (entry lines) even if the product does not support that section of the form

Where applicable form instructions must be included on the page within the form Refer to Section A18-A

B and C for details

M Do not include forms for other tax types (eg corporation sales withholding miscellaneous etc) in PIT form

submission packages

N If a form submission has errors NYSDTF will not approve the form and will return it to the SWD for

resubmission with comments and request to make the necessary changes within 14 days

O Form submission packages are to be sent electronically to the following email addresses (See A6

Submission requirements for specific details)

Test codes 1 3 and 4 including IT and DTF-prefix forms to TSSPITFormsReviewtaxnygov

Test code 2 forms to TSSPITFormsReviewtaxnygov with a cc to

Form_Approval_Submissionsjpmchasecom

Test code 5 2D test condition scenarios to 2DVendorInquiriestaxnygov

P Note If a form submission package must be mailed for testing contact NYSDTF at

TSSPITFormsReviewtaxnygov for further instructions 1D email submission packages with the exact

same forms in each package under two vendor codes should email the submission packages at the same

time NYSDTF will coordinate the review results of these same packages and provide results for both

packages simultaneously

Page 10 of 53 Publication 75 (918)

A6 Submission requirements

Use tables in A9 and A11 to locate each PIT form supported and its form number form ID and test code Using

these test codes follow the Test code and submission chart below Where possible select forms in the

submission package with the same test code on Form TR-3761-IT Software Developer Forms Approval ndash 1D

Email addresses for 1D and 2D barcode forms are listed below and in Section A5 Item O

A Limitations

IMPORTANT Before testing SWD limitations must be approved annually by NYSDTF management

Nondisclosure of limitations will result in testing delays and form failure

A SWD must have the ability to checkmark (X) all check boxes on a 1D full field sample if not they

must report this as a limitation

B Naming Conventions

NYSDTF is requiring file naming convention formats No exceptions allowed

When emailing form submission packages for testing use the following file names for each form

PKG 0000 (insert vendor code here)_Form XXX_bkpdf (bk-blank)

PKG 0000 (insert vendor code here)_Form XXX_ffpdf (ff-full field)

PKG 0000 (insert vendor code here)_Form XXX_varpdf (var-variable)

For example Vendor 1111 emails a submission that includes Form IT-201 for review PDF files will be sent

for the blank test variable data test and full field test with the following file names

PKG 1111_Form IT-201_bkpdf (blank test sample)

PKG 1111_Form IT-201_ffpdf (full field test sample)

PKG 1111_Form IT-201_varpdf (variable data test sample)

DTF-prefix forms naming convention is as follows

PKG 1111_Form DTF-686_bk(PIT)pdf (blank test sample)

PKG 1111_Form DTF-686_bk(CORP)pdf (blank test sample)

PKG 1111_Form DTF-686_ff(PIT)pdf (full field test sample)

PKG 1111_Form DTF-686_ff(CORP)pdf (full field test sample)

PKG 1111_Form DTF-686_var(PIT)pdf (variable data test sample)

PKG 1111_Form DTF-686_var(CORP)pdf (variable data test sample)

If the SWD does not follow the naming convention your form submission package will be returned for correction

Page 11 of 53 Publication 75 (918)

A6 Submission requirements (continued)

C Test code and submission chart (do not submit other tax types with PIT forms)

Test code

Type of PIT form Submission requirements

1 Scannable IT-prefix (non-2D) forms

Test code 1 forms require an email submission package with PDF file

format attachments of each form supported as one full test deck DO

NOT BUNDLE FORMS Each form in an email submission package

must include a separate PDF file for each blank test sample

variable data test sample and full field test sample in lieu of

separate PDF files a zip file may be sent (1D barcode only)

Include no more than six NYSDTF PIT forms per submission package

plus Form TR-3761-IT Software Developer Forms Approval ndash 1D You

must email the PDF files to TSSPITFormsReviewtaxnygov

Refer to A11 for identification of test code 1 forms

2 Form ID scan line and

check digit forms

(payment vouchers)

Similar to test code 1 test code 2 forms require an email submission

package in PDF file format attachments of each form supported and

one full test deck DO NOT BUNDLE FORMS Each form in an email

submission package must include a separate PDF file for each

blank test sample variable data test sample and full field test

sample in lieu of separate PDF files a zip file may be sent

Include no more than six NYSDTF PIT forms per submission package

plus Form TR-3761-IT Software Developer Forms Approval ndash 1D

Do not mix test code 2 submission packages with test code 1 3 4 or

5 forms Email test code 2 forms in their own submission packages to

TSSPITFormsReviewtaxnygov with a cc to

Form_Approval_Submissionsjpmchasecom

IMPORTANT It is mandatory that your test code 2 email form

submission package include a cc to

Form_Approval_Submissionsjpmchasecom or the submission

package cannot be processed A new email must be sent with a cc

to JPMC Not following these procedures will result in extended

delays

Refer to A11 for identification of test code 2 forms

3 Forms processed as

correspondence only with

10 12 or 14-digit 1D

barcodes and

non-scannable IT- and

DTF-prefix forms

Test code 3 forms require one blank form to be emailed as a PDF file

to TSSPITFormsReviewtaxnygov If your software supports both

PIT and corporation tax (CT) forms and you plan to submit test code 3

DTF-prefix forms send two blank copies with each form submission

package Any PIT forms with changes must be tested Any test code 3

forms that are unchanged on the Bulletin Board and have previously

received 1D barcode approval do not need to be resubmitted for

approval If you have questions on testing of eligible test code 3 forms

contact the TSSPITFormsReviewtaxnygov Refer to A9 and A11

for test code 3 forms

Page 12 of 53 Publication 75 (918)

C Test code and submission chart (do not submit other tax types with PIT forms)

Test code

Type of PIT form Submission requirements

4 DTF-prefix forms If the software supports both PIT and CT forms submit an email with

attachments of each form supported in PDF file format with two full

test decks representing PIT and CT forms Each form in the

submission package must contain two separate sets of test samples

- one PIT and one CT per form in PDF file format including two

blank test samples two variable data test samples and two full

field test samples in lieu of separate PDF files a zip file may be

sent Use the naming convention format mentioned above Email

each form submission package to TSSPITFormsReviewtaxnygov

Do not include IT-prefix forms with DTF-prefix forms Send DTF-prefix

forms to be considered for both PIT and CT forms approval via email to

TSSPITFormsReviewtaxnygov Refer to A9 for DTF-prefix forms

5 2D barcode forms

Test code 5 forms require an email to 2DVendorInquiriestaxnygov

with attachments of each supported form in PDF file format NYSDTF

will provide test condition returns with data for each 2D form Each

primary form (IT-201 Resident Income Tax Return IT-201-X Amended

Resident Income Tax Return IT-203 Nonresident and Part-Year

Resident Income Tax Return IT-203-X Amended Nonresident and

Part-Year Resident Income Tax Return IT-204 Partnership Return

and IT-205 Fiduciary Income Tax Return) will have various PIT credit

form attachments for each test condition scenario SWDs must use

their software to generate forms with 2D barcodes using the return

information data the NYSDTF 2D barcode team has provided

IMPORTANT NYSDTF requests SWDs use only the data provided

on the test returns Changing data on the return will result in

longer review times and the 14-day review interval may not be met

NYSDTF reserves the right to refuse to review any test submission

not following test condition scenarios posted on the NYSDTF

secure website If this occurs NYSDTF may return the submission

for correction NYSDTF will post the 2D prepared test returns to the

Information for Software Developers (SWD) secure page at

wwwtaxnygovbusefileelf_swdhtm refer to Section B Requirements

for 2D barcodes

Allowable test code package combinations

Form test

code

Other test codes

allowed in package

1 3

2 None

3 1

4 3 (DTF-prefix only)

5 2D forms and

scenarios

Page 13 of 53 Publication 75 (918)

A6 Submission requirements (continued)

1D barcode test data scenarios

Full test deck- A full test deck equals one blank form one variable data form and one full field form A description

of these ldquo1D barcode test scenariosrdquo is found at the end of this section

Variable data test sample ndash The variable data test sample provides NYSDTF with the best representation of

taxpayersrsquo 1D barcode paper returns A SWD must include data on every page that the software supports in most

of the fields and in all new fields A SWD submission of a variable test sample that does not include test data on all

pages or minimal data in all new fields will result in failure The only exception to this is when a SWD has limitations

and data will not be supplied on an entire form page IMPORTANT The test data provided must represent

hypothetical taxpayer figures and not electronic filing (MeF) Acceptance Testing System (ATS) test scenarios

Manually typed or handwritten entries showing variable data on a NYSDTF form will be rejected

Full-field data test sample (max field) ndash fills the maximum length of every field the software supports All fields that

the software supports are fully filled Use Xs (or letters) in fields requiring alpha characters and 9s (or numbers) for

fields requiring numeric characters Use all CAPS when filling in an alphanumeric field This ensures that all data

entered will be correctly justified and will fit within its appropriate field without touching the data boxes It also verifies

which fields the software can fill and that NYSDTF systems can process the data Manually typed or handwritten

entries showing full field data on a NYSDTF form will be rejected All check boxes must contain an X in each box

A7 General requirements for non-scannable forms

A non-scannable form does not have a 1D barcode or form ID Unless previously approved and unchanged

SWDs supporting non-scannable forms in their software must submit them to NYSDTF for approval These

forms may include

TR-5731 New York State E-File Signature Authorization for Tax Year 20XX

TR-5732 New York State E-File Signature Authorization for Tax Year 20XX

TR-579-IT New York State E-File Signature Authorization for Tax Year 20XX

TR-5791-IT New York State Taxpayer Authorization for Electronic Funds Withdrawal for Tax Year 20XX Form IT-370 amp IT-2105

TR-5792-IT New York State E-File Signature Authorization for Tax Year 20XX for Form IT-205

TR-5793-IT New York State Fiduciary Authorization for Electronic Funds Withdrawal for Tax Year 20XX Form IT-370-PF and Tax Year 20XX Form IT-2106

TR 579-PT New York State E-File Signature Authorization for Tax Year 20XX for Forms IT-204 and IT-204-LL

DTF-620 Application for Certification of a Qualified Emerging Technology Company

DTF-281 Survivorrsquos Affidavit

DTF-75 Employee Affidavit for the Hire a Veteran Credit

DTF-95 Business Tax Account Update

DTF-96 Report of Address Change for Business Tax Accounts

IT-2658-E Certificate of Exemption from Partnership or NY S Corporation Estimated Tax Paid on Behalf of Nonresident Individual Partners and Shareholders

Page 14 of 53 Publication 75 (918)

A7 General requirements for non-scannable forms (continued)

The SWDrsquos NACTP code (or NYSDTF-issued 3000 code) must be included in the lower right bottom

corner of the page of the reproduced form (see example below) Emailing PDF form submissions is

acceptable for non-scannable forms email them to TSSPITFormsReviewtaxnygov

Example

Also see Publication 63 Specifications for Reproduction of New York State Sales and Use Tax Employer and

Miscellaneous Tax Forms for submission requirements of Forms IT-2104 series and Estate tax forms

A8 General requirements for scannable forms with 12-digit 1D barcodes

NYSDTF requires SWDs to use Bulletin Board final forms (source code 0094) as a template for designing their

reproduced forms Reproduced forms must follow the layout and alignment designs of NYSDTFrsquos forms The data

fields must be in the same location and the same size to accommodate maximum alphanumeric characters for

each field Test data must fall within the data entry box of the NYSDTF official form

SWDs must maintain clearance around the data elements matching NYSDTFrsquos form Field separation is vital to

forms approval

It is NYSDTFrsquos expectation that SWD vendors will seek annual layout and alignment design improvements

Exceptions to this requirement include limitations waivers or modifications that must be annually approved by

NYSDTF management All SWD vendors must meet the substantially identical requirement

A9 DTF-prefix forms

1 General information

A DTF‐prefix forms used for PIT are listed in the section below Some may also be used for CT or other tax types

B DTF-prefix forms may contain either one or two 1D barcodes as follows

i Two barcodes

When two barcodes appear on a DTF-prefix form (Corp and PIT tax forms) the vendor must produce both

1D barcodes or the form will fail and will be returned for correction

The CT 1D barcode is located to the lower left and the PIT 1D barcode is located to the lower right of most

forms

Example of form DTF-621 CT and PIT barcodes on same form page (Figure 1)

Figure 1

CT barcode PIT barcode

Page 15 of 53 Publication 75 (918)

A9 DTF-prefix forms (continued)

ii One barcode

On some forms one barcode in the lower left works for both PIT and CT

Example of front page Form DTF-626 with one barcode for both CT and PIT (Figure 2)

Figure 2

Important Refer to Section A19 for 1D barcode specifications Any deviations will result in failure

C All DTF-prefix forms must have a date format of mmddyyyy unless otherwise noted on the official form or in its

instructions Dashes and slashes can remain or be removed from any part of the date format SSN EIN ZIP

code and ID fields Comma separators in amount fields are never allowed

D All other areas (data entry symbols dollar formats margins fonts checkboxes boxed fields lines hard-coded

zeroslettersnumbers etc) of the substitute DTF-prefix forms must be reproduced following the specifications

outlined in this Publication 75 or reproduced identically to the official form

E Test code 4 DTF-prefix forms (each submission package with its own Form TR-3761-IT Software Developer

Forms Approval ndash 1D) are required to be emailed separately from IT-prefix forms to

TSSPITFormsReviewtaxnygov Send two full test decks with each submission package

F Test code 3 DTF-prefix forms are also required to be emailed to TSSPITFormsReviewtaxnygov

G All inquiries regarding submission of DTF-prefix forms should be emailed to

TSSPITFormsReviewtaxnygov

2 Table of DTF-prefix forms (See Section A6 Submission requirements for details)

Form number Tax type Form ID in the corporation tax

1D barcode

Form ID in the income tax 1D

barcode

Test code

Notes

DTF-65 Income NA NS 3

DTF-75 Corp amp IT NS NS 3

DTF-95 Multi NS NS 3

DTF-96 Multi NS NS 3

DTF-281 Income NA 281 3

DTF-350 Income NA 350 3

DTF-505 Multi 506 506 3

DTF-620 Corp amp IT NS NS 3 Requires cents

DTF-621 Corp amp IT 466 621 4 Requires cents

DTF-622 Corp amp IT 467 622 4

DTF-624 Corp amp IT 469 624 4

DTF-625 Corp amp IT 485 625 3

DTF-625-ATT Corp amp IT 486 325 3

DTF-626 Corp amp IT 626 626 4 One barcode for both

DTF-630 Corp amp IT 470 630 4

DTF-664 Corp amp IT 664 664 4 One barcode for both

DTF-686 Corp amp IT 686 686 4 One barcode for both

DTF-686-ATT Corp amp IT 687 687 4 One barcode for both

Page 16 of 53 Publication 75 (918)

A9 DTF-prefix forms (continued)

bull NS = non-scannable form These forms do not use 1D barcodes or form IDs

bull NA = Not Applicable The form is not a corporation tax form

bull Some DTF-prefix forms are not updated every year These can be found on the public website

bull Revised DTF-prefix forms will be posted on the Bulletin Board

bull DTF forms must not include penny lines in the amount fields (00)

A10 Requirement to mail 1D barcode hard copies of approved forms to NYSDTF

NYSDTF will email each SWD a reconciliation providing confirmation of PIT forms that have been approved and

forms needing approval We will ask each SWD their plans for sending the remaining unapproved forms

Once the remaining forms are approved all participating SWDs must submit blank 1D barcode paper hard copies

from software of their approved forms for each vendor code supported (1D barcode included) to the appropriate

address below (USPS or private delivery) If a ldquoFINAL FORMrdquo file is posted to the Bulletin Board with an asterisk

which references the footnote saying the form is unchanged your last approved hard copy is still on file with

NYSDTF Blank hard copies of these previously approved forms that are unchanged for TY18 do not have to be

mailed Do not include a NYSDTF individualrsquos contact name in the address

Mail (US Postal Service only) to or Send by private delivery service to

NYS TAX DEPARTMENT NYS TAX DEPARTMENT

OPTS PIT FORMS REVIEW OPTS PIT FORMS REVIEW

W A HARRIMAN CAMPUS 90 COHOES AVE

ALBANY NY 12227-0865 GREEN ISLAND NY 12183

Page 17 of 53 Publication 75 (918)

A11 Income tax forms (See Section A6 Submission requirements for details)

Test code 1 forms

IT-6-SNY 136 1 IT-239 299 1 IT-612 172 1

IT-1121 111 1 IT-241 301 1 IT-613 173 1

IT-112-C 141 1 IT-242 302 1 IT-631 631 1

IT-203-A 233 1 IT-243 303 1 IT-633 633 1

IT-203-ATT 243 1 IT-245 354 1 IT-634 634 1

IT-203-F 323 1 IT-246 355 1 IT-635 635 1

IT-203-GR 305 1 IT-248 248 1 IT-636 636 1

IT-203-GR-ATT-A 306 1 IT-249 249 1 IT-637 637 1

IT-203-GR-ATT-B 307 1 IT-250 250 1 IT-638 638 1

IT-203-GR-ATT-C 308 1 IT-251 251 1 IT-639 639 1

IT-203-S 310 1 IT-252 252 1 IT-639-ATT 339 1

IT-203-S-ATT 311 1 IT-253 253 1 IT-640 640 1

IT-203-TM 315 1 IT-255 255 1 IT-641 641 1

IT-203-TM-ATT-A 316 1 IT-256 256 1 IT-642 642 1

IT-203-TM-ATT-B 317 1 IT-257 257 1 IT-643 643 1

IT-205-A 207 1 IT-258 258 1 IT-644 644 1

IT-205-C 125 1 IT-261 356 1 IT-645 645 1

IT-209 209 1 IT-398 398 1 IT-646 646 1

IT-212 212 1 IT-399 399 1 IT-647 647 1

IT-212-ATT 242 1 IT-501 501 1 IT-647-ATT 347 1

IT-213-ATT 239 1 IT-601 161 1 IT-649 (new) 649 1

IT-217 217 1 IT-602 162 1 IT-21026 110 1

IT-219 219 1 IT-603 163 1 IT-21059 59 1

IT-221 221 1 IT-604 164 1 NYC-210 210 1

IT-222 222 1 IT-605 165 1 Y-203 246 1

IT-223 223 1 IT-606 166 1 Y-204 247 1

IT-230 230 1 IT-607 607 1 Y-206 206 1

IT-236 236 1 IT-611 171 1

IT-237 237 1 IT-6111 170 1

IT-238 238 1 IT-6112 169 1

Form numberBarcode

Form IDTest codeForm number

Barcode

Form IDTest code Form number

Barcode

Form IDTest code

Page 18 of 53 Publication 75 (918)

Test code 2 forms

Test code 3 forms

IT-201-V 40 2 IT-2106 63 2

IT-204-LL 240 2 IT-2658 31 2

IT-205-V 45 2 IT-2658-MTA 32 2

IT-370 370 2 IT-2658-NYS 32 2

IT-370-PF 371 2 IT-2663-V 43 2

IT-2105 60 2 IT-2664-V 44 2

Form IT-2658-MTA Attachment to Form IT-2658 Report of Estimated MCTMT

for New York Nonresident Individual Partners includes pages 3 and 4 of Form

Test codeForm numberBarcode

Form IDTest code Form number

Barcode

Form ID

Page 19 of 53 Publication 75 (918) Test code 5 (2D) forms

A12 Computer-generated IT-203 Group Return additional sheets

New For TY2018 NYSDTF will be requiring any SWD vendor that supports IT-203 Group Returns to use the specifications outlined below for approval of computer-generated additional sheet attachment schedules IT-203 Group Return additional sheet attachment schedules may include spreadsheets (such as Excel and Lotus) word processing documents and Adobe PDF files Use as many computer-generated additional sheet attachment schedules as you need to report all members NYSDTF IT-203 Group Returns and Attachments

Form Form TitleType of

Pages

IT-203-GR Group Return for Nonresident Partners 1

IT-203-GR-ATT-A Attachment 2

IT-203-GR-ATT-B Attachment 2

IT-203-GR-ATT-C Attachment 2

IT-203-S Group Return for Nonresident Shareholders of New York S Corporations

1

IT-203-S-ATT Attachment 3

IT-203-TM Group Return for Nonresident Athletic Team Members 1

IT-203-TM-ATT-A Attachment 2

IT-203-TM-ATT-B Attachment 2

Due to the large number of IT-203 Group Returns form pages that are paper filed IT-203 Group Return computer-generated additional sheet attachments for 1D barcode testing approval must comply with the following specifications

1 Any computer-generated additional sheet attachment schedules form pages must be substantially identical to

the DTF original form (Section A2 3 and the example below)

IT-1099-R (2D) 99 5 IT-204-CP (2D) 117 5

IT-112-R (2D) 112 5 IT-204-IP (2D) 118 5

IT-196 (2D) new 196 5 IT-205 (2D) 205 5

IT-2 (2D) 102 5 IT-213 (2D) 213 5

IT-201 (2D) 201 5 IT-214 (2D) 214 5

IT-201-ATT (2D) 241 5 IT-215 (2D) 215 5

IT-201-X (2D) 361 5 IT-216 (2D) 216 5

IT-203 (2D) 203 5 IT-225 (2D) 225 5

IT-203-B (2D) 234 5 IT-272 (2D) 272 5

IT-203-X (2D) 363 5 IT-3601 (2D) 360 5

IT-204 204 5 NYC-208 (2D) 264 5

IT-2041 (2D) 116 5

Forms IT-214 Claim for Real Property Tax Credit For Homeowners and Renters and NYC-

208 Claim for New York City Enhanced Real Property Tax Credit for Homeowners can be

filed as either stand-alone or as a credit attachment form

Form numberBarcode

Form IDTest codeForm number

Barcode

Form IDTest code

Page 20 of 53 Publication 75 (918)

2 Each page must have the form title and form number of the computer-generated additional sheet attachment

schedule

3 Font size must conform to the Pub 75 specifications (see section A14 B Data font)

4 All computer-generated additional sheet attachment schedules must have sequential page numbering Starting

with page 1 of XX page numbers must be placed in the footer of the form

5 Computer-generated additional sheet attachment schedules must have portrait orientation and format print as

8 frac12rdquo x 11rdquo size paper

6 Single or double-sided print of computer-generated additional sheet attachment schedules is acceptable

7 Computer-generated additional sheet attachment schedules should not have scaling applied to printing (see

Section A2 12)

Page 21 of 53 Publication 75 (918)

In addition to the original NYSDTF IT-203 Group Return Attachment a SWD vendor must include in their software variable test examples of IT-203 Group Return computer-generated additional sheet attachment schedules that illustrates sequential page numbers as shown in the example above Using the example the next additional sheet would contain the header and 10 rows of columns A-E as page 3 of XX the next page would contain the header and 10 rows of columns F-M as page 4 of XX and so on Enter the grand totals of all sheets from all Schedules A on the last sheet Any limitations providing these specifications must be reported to NYSDTF

A13 Page margins

A Margins ndash Margins should match the official form Generally the official form has a frac12rdquo minimum clearance on

all forms that have barcodes Unless otherwise specified the minimum clearance requirement will be strictly

enforced

B Text in margins ndash Any text or variable data in the left right or bottom margins of scannable forms

(eg taxpayer identifying information) is unacceptable Place software company annotations per examples below

(Figures 3 and 4) One exception is Form IT-205-A Fiduciary Allocation the annotation may be added to the bottom

of the form on pages 1 and 2

Figure 3

or here

Figure 4

Page 22 of 53 Publication 75 (918)

The image sample below shows where to place vendor annotations on pages 2 and 3 of a PIT form

Figure 5

Or here

A14 Fonts data justification printing and alignment

A Fixed text ndash The style and size must be substantially identical to those used on the official forms

usually Arial (sans serif)

Examples

Acceptable actual (plain text) 1 Wages salaries tips etc Unacceptable font (italics) 1 Wages salaries tips etc Unacceptable font size 1 Wages salaries tips etc

Acceptable actual (some text italic) 2 Interest (see page 5) Unacceptable font style (non-italic) 2 Interest (see page 5) Unacceptable font (serif) 2 Interest (see page 5)

Unacceptable font style (bold) 2 Interest (see page 5) Acceptable actual (bold) 3 Dividend income Unacceptable font (non-bold) 3 Dividend income

Unacceptable font size 3 Dividend income

B Data font

Data must be Arial or Courier in nine (9) point ten (10) point eleven (11) point or twelve (12) point Do not use auto-text sizing (except for checkboxes)

NYSDTF requests that SWDrsquos provide data font size limitations before the testing season begins

When entering test data on a full field test sample use Xs (or letters) in fields requiring alpha characters

and 9s (or numbers) for fields requiring numeric characters Use all CAPS when filling in an alphanumeric

field

In fields with limited formatting space for characters SWD vendors must use Arial or Courier 9 font or

smaller Unless authorized by NYSDTF do not widen or reduce the field size on any form

Page 23 of 53 Publication 75 (918)

A14 Fonts data justification printing and alignment (continued)

C Data alignment

Data must not intersect any lines

Alpha and alphanumeric fields such as descriptions addresses individual or company names must be

left-justified (see figures 6 amp 7)

The data fields must be in the same location and the same size to accommodate maximum

alphanumeric characters for each field test Data must fall within the data entry box of the NYSDTF

official form

Correct placement (Figures 6 and 7)

Figure 6

Figure 7

Exception The taxpayer signature section of the primary form may be center-justified (Figure 8)

Figure 8

Page 24 of 53 Publication 75 (918)

A14 Fonts data justification printing and alignment (continued)

D Submissions

The ink color of all reproduced images must be black

To ensure a good reading of the barcode submissions should only include forms printed out of your

software

Do not submit photocopies as they tend to have poor barcode reads due to low ink saturation

E Paper specifications

Weight ndash Use paper of at least 18-pound bond or 45-pound offset that is equal to or better than the quality

used for official forms

Color ndash Forms must be reproduced on white paper

F Numeric fields (dollar and percentage amounts with or without decimals) must be right-justified Correct placement (Figures 9 and 10) Forms IT-604 Claim for QEZE Tax Reduction Credit and IT-606 Claim for QEZE Credit for Real Property Taxes Full Time Employee fields totals can be right or center justified both are acceptable

Figure 9

Figure 10

Page 25 of 53 Publication 75 (918)

A14 Fonts data justification printing and alignment (continued)

G Date and quantity fields IDSS numbers and codes must be center-justified

Correct placement (Figures 11-14 - codes IDs quantities and dates)

Figure 11 Figure 12 Fig 13 Figure 14

Exception The one exception to center justification is the Type field primarily found on partnership and fiduciary

schedules NYSDTF prefers that Type fields be center justified however left justification will also be approved

(Figures 15 and 16 ndash Type field acceptable samples)

Figure 15

Figure 16

Page 26 of 53 Publication 75 (918)

A14 Fonts data justification printing and alignment (continued)

Sample of center justification failures below All fields in Figure 17 must be center justified

Figure 17

A15 Monetary date ID SS and telephone number formats

(Also see sections A20-22 for test code 2 forms)

NYSDTF requires that forms must be reproduced identically to the official forms including outline

boxes decimal points hard-coded zeros cent lines and date formats Except for the DTF-prefix forms in

A9 all dashes and slashes must be removed from all date SSN EIN ZIP code ID and telephone number

fields (See figures 18 and 19)

o A date field exception applies to Forms IT-604 Claim for QEZE Tax Reduction Credit and IT-606 Claim

for QEZE Credit for Real Property Taxes (consistent with MeF standards) to keep the dashes in place

However for these two forms a SWD must remove dashes and slashes from the remaining SSN EIN

ZIP code and ID fields (see SSNs EINs ZIP codes and IDs in Section C Appendix 1)

Figure 18

o Zip code 5 and 4 format must be 99999 9999

Figure 19

Must be 999 999 9999 format Removal of telephone number parenthesis is acceptable if the format is 999 999 9999 otherwise a limitation must be explained

Figure 20 (New) Credit form attachment sample

o To clarify the use of amp (ampersand) in the Taxpayer name fields on credit attachment forms see figure 20

Page 27 of 53 Publication 75 (918)

A15 Monetary date ID SS and telephone number formats (continued)

A There are several formats for decimal points dollars and cents including

outline boxes with a decimal point and hard-coded zeros

Figure 21

a single outline box with decimal point and hard-coded zeros

Figure 22

a few forms require cents (no rounding) including Forms DTF-621 Claim for QETC Employment Credit and IT-639 Minimum Wage Reimbursement Credit (Figure 23)

Figure 23

Form IT-639

Note SWDs requesting to remove separator (vertical) lines between the dollar amount and cents fields on

Forms IT-639 Minimum Wage Reimbursement Credit and IT-639-ATT Eligible Employee Information for the

Minimum Wage Reimbursement Credit and replace them with 00 as a decimal can remove the line and place

the data as shown below The decimal alignment must be placed in the same place as the separator line

(Figure 24) If this cannot be done then the separator lines must remain in place and match the NYSDTF form

Figure 24

Page 28 of 53 Publication 75 (918)

A15 Monetary date ID SS and telephone number formats (continued)

B Commas are never permitted as thousand separators or as separators for any letters or amounts

(eg addresses)

Figures 25 and 26 show unacceptable examples

Figure 25 Figure 26

C Negative amounts must be preceded by a minus sign Parentheses and brackets are not acceptable Figure

27 shows proper negative entries

Figure 27

D For date and IDSS number formats follow the specification on the field or in the form instructions Use of

dashes in dates ZIP code telephone or IDSS numbers is not allowed except where specified in this

document When the date format is not specified mmddyyyy is required Use center justification for date and

IDSS number fields

Figure 28 (correct format for ID and date)

E Three hard-coded zeros (in addition to the two cent zeros) must appear on lines 35 and 36 of Forms IT-201 Resident Income Tax Return IT-201-X Amended Resident Income Tax Return IT-203 Nonresident and Part-Year Resident Income Tax Return and IT-203-X Amended Nonresident and Part-Year Income Tax Return These hard-coded zeros must be identical to the NYSDTF official form

Figure 29

Form IT-201201-X Form IT-203203-X

If the hard-coded zeros are not added to these test forms the form submission will fail

A16 Checkboxes rectangular boxes lines and special characters

A Checkboxes ndash Must be designed per the official form layout Make sure these are formatted as blank or X

only Set the point size to auto making the largest X mark possible

Figure 30 (acceptable checkbox)

Page 29 of 53 Publication 75 (918)

28

29

A16 Checkboxes rectangular boxes lines and special characters (continued)

B Outline boxes ndash Must be designed per the official form layout Do not use underlines in place of rectangular

boxes (see Figures 31 and 32)

Figure 31 (unacceptable)

Figure 32 (acceptable)

C Lines ndash All horizontal and vertical lines must follow the official form layout

Periods must be placed after line numbers in the variable data area if there are periods on the official version

Example 14 ___________

D Special characters ndash All data entry symbols must be substantially identical in shape and placement to the

official form

Figure 33 (acceptable)

Examples mark an X in the box

amount (see instructions) tax credit used this year (see instructions)

A17 Shaded areas unique logos and blank fields

A Shading is preferred but not mandatory on forms If you choose to reproduce shaded areas do not use more

than a 20 shade value If shading is not used data must not be entered

B Unique logos ndash Use and replicate the NYSDTF official form See the New York State logo map size shown

below The graphics are provided separately on the Bulletin Board and have been updated (Figures 34 and

35)

Figure 34 Figure 35

Graphic for 2018 annual forms Graphic for forms subject to change at any time

Use the existing logo map with year or for non-year-specific tax forms use the NYSDTF logo map without a

year provided These images are found on the Bulletin Board (file formats are bmp jpg or tif) Only NYSDTF

approved logos are to be used on a form

C Blank fields ndash Except for hard-coded zeros and values specific instructions otherwise stated and the

exceptions shown below all variable data fields must be left blank when there is no taxpayer entry Do not

use the following in these fields None NA 0 000 or 00

Exceptions The following lines must not be left blank An entry or a zero (0) is always required for these

lines

Forms IT-201 and IT-201-X Forms IT-203 and IT-203-X line 19 (FAGI) line 19 (FAGI)

line 33 (NYAGI) line 31 (NYAGI) line 59 (sales or use tax) line 56 (sales or use tax)

Page 30 of 53 Publication 75 (918)

A18 Pages to be reproduced

A SWDs must reproduce any page with form content (data entry lines) including instructions on forms

and vouchers tables and worksheets as part of the form even if the product does not support that

section of the form unless

bull a page has only a form number and revision date with or without a 1D barcode

bull a page consists solely of instructions laws regulations or the text ldquoThis page was intentionally

left blankrdquo or ldquoNotesrdquo even if the official version contains a 1D barcode on that page

B If you do not include an ending page of instructions in the form and the form indicates the page numbers as

ldquopage x of yrdquo you must change the ldquoyrdquo number to match the number of pages included in your version of the

form

For example Form IT-182 Passive Activity Loss Limitations for Nonresidents and Part-Year Residents is a

total of four pages Since page four consists only of instructions this page will not require reproduction As

a result

2 Page 2 of Form IT-182 at the top left of the page should read

3 Page 3 at the top right of the page will read

4 Page 4 will not need to be printed A print copy of Form IT-182 will be three pages

C If the ldquobackrdquo page has form content change the designation to ldquoPage 2rdquo on the form Change all

references to this page from ldquoback pagerdquo to ldquopage 2rdquo in the product See chart below for forms that

require this change and instruction text revisions

Example Form IT-280 Nonobligated Spouse Allocation ldquobackrdquo page looks like this

The SWD Form IT-280 should have IT-280 (2015) (Page 2 of 2)

If not sure before sending form(s) for testing consult with NYSDTF for clarification

PIT Forms ndash change lsquobackrsquo to lsquopage 2rsquo and instruction notes

Form ID Change back to Page 2

Notes

IT-209 No Lines 18 21 25 28 change (beginning on page 4 of the instructions) to (see instructions)

IT-245 No Change to See instructions

IT-501 No Change to See instructions

IT-633 No Change to (see instructions) under Schedule A-page 1

NYC-210 No Bottom Pg 1 change to See instructions for mailing this form

DTF-622 Yes

IT-203-ATT

Yes

IT-21059 Yes Part 3 heading change to (Schedule B is on page 2)

IT-212 Yes

IT-212-ATT

Yes

IT-217 Yes

IT-219 Yes

IT-221 Yes Signature field must be blank date retired must be filled Instructions must be reproduced on page 2

IT-241 Yes

IT-249 Yes

IT-258 No Change to See instructions

Page 31 of 53 Publication 75 (918)

Form ID Change lsquobackrsquo to Page 2rsquo

Notes

IT-250 Yes

IT-256 Yes

IT-612 Yes

IT-635 Yes

IT-637 Yes

Y-203 Yes

D Software must have the ability to print Forms TR-5731 New York State E-file Signature Authorization for

Tax Year 2018 and TR-5732 New York State E-file Signature Authorization for Tax Year 2018 with a

taxpayerrsquos return or with a blank form hard copy Form TR-5731 shall print when the software supports an

individual type product and Form TR-5732 shall print when the software supports paid preparer business

or investment club type products

bull Forms TR-5731 and TR-5732 should be printed as the first document of the printed return

bull If the taxpayer chooses double-sided printing do not print the first page of the tax return on the back page

of Form TR-5731 or TR-5732

bullThe vendor four-digit code must be included on Forms TR-5731 and TR-5732

Figure 36

Example of correctly placed vendor code at bottom right corner of the form

E Software must include the assembly instructions as follows

Form IT-201 Resident Income Tax Return or IT-203 Nonresident and Part-Year Resident Income Tax

Return Do not staple or paperclip any documents in the return package

Assemble the documents in the following order and include them in one envelope

Check or money order with Form IT-201-V Payment Voucher for Income Tax Returns if paying an amount

due

Your signed original primary return (main form)

All credit forms and other supporting forms and attachments (including forms IT-196 New York Resident

Nonresident and Part-Year Resident Itemized Deductions IT-201-ATT Other Tax Credits and Taxes and

IT-225 New York State Modifications

Correspondence and computational sheets of paper

Form IT-2 which includes information from all W-2s Wage and Tax Statement must be transferred to

NYS Form IT-2 Summary of W-2 Statements Only Form IT-2 must be filed with the NYS paper

return

DO NOT SEND W-2 FORMS to the NYS Tax Department Keep these for your records

You must submit NYS Form(s) IT-2 and IT-1099-R Summary of Federal Form 1099-R Statements with

your Form IT-201 or IT-203 paper return In addition submit any federal Forms 1099-G Statement for

Recipients of State Income Tax Refunds and W-2G Certain Gambling Winnings that show any NYS

NYC or Yonkers tax withheld Keep copies of your federal forms for your records

Page 32 of 53 Publication 75 (918)

A19 1D barcode specifications

Most forms have 12-digit 1D barcodes a few are still using 10-digit 1D barcodes (do not have a zero at

position 4 and only have 1 digit for page number-5th digit) Form POA-1 Power of Attorney uses a 14-digit

1D barcode The same specifications below apply except that positions 7 and 8 are the month of the

revision date 9 and 10 are the revision date year and 11 through 14 are the source code

The 1D barcode industry standard is Interleaved 2 of 5

Position

1 - 3 NYSDTF Form ID number code assigned by NYSDTF as shown in the charts in Sections A9

and A11

4 Always a zero (but could be used for a page number over 99)

5 - 6 Page number with leading zero for pages below 10 (eg 01 for page 1)

7 - 8 Last two digits of the tax year

9 - 12 Source code NACTP-assigned vendor code for each company

or Tax Department-assigned 3000 code (see Sections A2-3 and A2-4)

1D barcodes may be constructed either graphically as a string of ASCII box characters or scanned onto the

form as a bitmap

1D barcode height - must be between 25rdquo and 375rdquo (the official form 1D barcodes are 25rdquo tall)

1D barcode elements - There are two bar sizes in the barcode the narrow element and wide element

- The minimum narrow element width is 0010 inches The maximum narrow element width is 0066 in

- The minimum wide element width is 0022 inches The maximum wide element width is 0200 inches

- All wide elements within a 1D barcode must be equal size All narrow elements must be equal size

- The minimum wide-element to narrow-element ratio is 21 if the narrow element width is greater

than 0020 inches

- The minimum wide-element to narrow-element ratio is 221 if the narrow element width is less

than or equal to 0020 inches

- The elements of the 1D barcode are 1-point bar 1-point space 2-point bar 2-point space

1D barcode placement - Barcodes must be placed as follows

- Bottom 12rdquo from bottom edge of paper and 14rdquo clearance from

any other element on all sides (not including the numeric translation)

- Left or right side 12rdquo from the outside edge of the paper

- Static text andor company identifying information cannot sit below the barcode

Numeric (text) translation - The numeric translation of the 1D barcode must appear in the same area that it

appears on the official version of the form Arial 8 point is recommended

1D barcode evaluation - Submitted barcodes must meet ANSI grade A or B when scanned using

Charged-Coupled Device (CCD) technology

Page 33 of 53 Publication 75 (918)

A 20 Test code 2 forms - form ID and scan line format

A Form ID number

The form ID comprises 10 digits

- The first three digits indicate the form type

- The fourth digit indicates the page number of the form

- The fifth and six digits indicate the last two digits of the tax year of the form

- The last four digits indicate your NACTP vendor ID or DTF-assigned 3000 code

The form ID must

- Be printed in OCR-A font at 10 characters per inch non-bold (10 cpi)

- Begin exactly 816rdquo (12rdquo) from the left margin and exactly 816rdquo from the bottom margin (see Figure 1

below)

- Have at least 38rdquo clearance around it ndash see Figure 1 below

B The scan line

- Is the taxpayerrsquos ID number

- Must be printed in OCR-A font at 10 characters per inch (non-bold)

- Must be placed exactly 816rdquo (12rdquo) above the bottom margin

- Must start exactly 2 spaces to the right of the form ID

Field name No of characters Description

Form ID 10 Ten-character form ID

Blank spaces 2

SSN or EIN 9 Nine-character social security number EIN or TF ID

Blank spaces 2

Check digit 1 See check digit routine (Section A22)

Example form ID and scan line 1234567890_ _123456789_ _3 Form ID Scan line Check digit

Form IDs and scan lines must be printed in OCR-A 10 cpi (non-bold) No waivers will be given for other fonts andor sizes

Figure 1

A21 Additional test code 2 only form specifications

A NYSDTF requires that forms be reproduced identically to the official forms including

logo margins outline boxes decimal points hard-coded zeros cent lines and date formats

Commas are not permitted as thousand separators

Negative amounts should be preceded by a minus sign parentheses are not acceptable

Date formats follow the specification on the field if any When not specified the preferred format is

mmddyy However four digit years (yyyy) will not be cause for rejection

Data font ndash 8-point minimum non-bold Most of the common fonts are permitted

Page 34 of 53 Publication 75 (918)

A21 Additional test code 2 only form specifications (continued)

B ldquoCouponrdquo Forms IT-201-V Payment Voucher for Income Tax Returns IT-205-V Payment Voucher for Fiduciary

Tax Returns IT-370 Application for Automatic Six-Month Extension of Time to File for Individuals IT-370-PF

Application for Automatic Extension of Time to File for Partnerships and Fiduciaries IT-2105 Estimated Tax

Payment Vouchers for Individuals IT-2106 Estimated Tax Payment Voucher for Fiduciaries IT-2663-V

Nonresident Real Property Estimated Income Tax Payment Voucher and IT-2664-V Nonresident Cooperative

Unit Estimated Income Tax Payment Voucher

Overall form size should not exceed 8 frac12rdquo x 3 ⅔rdquo

The form must be printed at the bottom of the page

A cut line or perforation must be included to facilitate accurate separation from 8 12rdquo x 11rdquo paper

The form should be detached before sample submission and before it is submitted by a taxpayer

A 10-digit form ID and scan line must be printed on the form

When submitting coupon forms only one coupon per test form is required

C Test code 2 forms Send an e-mail with one full test deck to TSSPITFormsReviewtaxnygov and cc

Form_Approval_Submissionsjpmchasecom with

1 blank form 1 variable data 1 full field sample

A22 Check digit routine

The check digit is calculated using the taxpayer identification number in modulus 9 routine Each of the 9 characters is multiplied by a value corresponding to its respective position within the 9-character string The products of these 9 multiplications are summed The sum is then divided by 9 The remainder of this division is then subtracted from the modulus 9 yielding the check-digit

If a taxpayer has a temporary TF or NY prefix number (these two letters plus seven numerals) use the following numbers in place of the letters when computing the check digit T=29 F=15 N=23 Y=34

Example 1 ID number (SSN) 255-76-8432

2 5 5 7 6 8 4 3 2

x 1 x 2 x 3 x 4 x 5 x 6 x 7 x 8 x 9

2 + 10 + 15 + 28 + 30 + 48 + 28 + 24 + 18 = 203

203 divide 9 = 22 with remainder of 5 and 9 ndash 5 = 4 Check digit = 4

The scan line (with check digit) would be 255768432 4

Example 2 ID number NY-2349876 (assigned by the Tax Department)

23 34 2 3 4 9 8 7 6

x 1 x 2 x 3 x 4 x 5 x 6 x 7 x 8 x 9

23 + 68 + 6 + 12 + 20 + 54 + 56 + 56 + 54 = 349

349 divide 9 = 38 with remainder of 7 and 9 ndash 7 = 2 Check digit = 2

The scan line (with check digit) would be NY2349876 2

Page 35 of 53 Publication 75 (918)

A23 Special condition codes

Special condition codes can be used when taxpayers meet special circumstances that impact the filing of a return

You can only use up to two special condition codes for each e-filed return or extension Qualifying for more than

two special condition codes does not exempt a return from the e-file mandate

For information about special condition codes see the instructions for Forms IT-201 Resident Income Tax Return

IT-201-X Amended Resident Income Tax Return IT-203 Nonresident and Part-Year Resident Income Tax

Return IT-203-X Amended Nonresident and Part-Year Resident Income Tax Return IT-204 Partnership Return

IT-205 Fiduciary Income Tax Return or IT-370 Application for Automatic Six-Month Extension of Time to File for

Individuals (with instructions) Using codes other than those listed below or any others that may be added

specifically for the current tax year could result in delays in processing of returns andor issuing refunds

A new category may be added by NYSDTF at any time and will be announced via a special notice

IT-201 IT-201-X IT-203 IT-203-X IT-204 IT-205 IT-370 IT-370-PF

A6 A6 A6 A6 A6 A6

C7 C7 C7 C7

D9 D9 D9 D9 D9

E3 E3 E3 E3 E3 E3

E4 E4 E4 E4 E4 E4 E4

E5 E5 E5 E5

K2 K2 K2 K2

M2 M2

N3 N3 N3

P2 P2 P2

56 56 56 56

A24 NYS county names and codes

In the county entry lines only use the county codes listed in the chart below The county code is the first four

characters (bolded and upper cased letters) of the county name

Brooklyn Manhattan and Staten Island are not acceptable county names Their county names are Kings New

York and Richmond respectively

Form IT-203 Nonresident and Part-Year Resident Income Tax Return filers

o Part-year resident taxpayers enter the last county of residence and school codes

o Full-year nonresident taxpayers enter NR as the county code and leave the school district code blank

Page 36 of 53 Publication 75 (918)

A24 NYS county names and codes (continued)

These two additional county codes will also be acceptable

o NY for New York county o ST L for St Lawrence county

A25 NYTPRIN exclusion codes

SWDs must reproduce this captured data in scannable and printable format Refer to the instructions for each form

that includes the two-digit NYTPRIN exclusion code

Code Exemption type Code Exemption type 01 Attorney 02 Employee of attorney 03 CPA 04 Employee of CPA 05 PA (Public Accountant) 06 Employee of PA 07 Enrolled agent 08 Employee of enrolled agent 09 Volunteer tax preparer 10 Employees of business preparing that businessrsquo return

A26 Unsupported forms

SWDs who wish to include unsupported forms in their software products as a matter of convenience to their

customers should use the fill-in versions posted to the NYSDTFrsquos public website (at wwwtaxnygov) Do not

make any changes to the official NYSDTF 1D barcodes

Program the NACTP code to print in the bottom right corner of each page (within the margins) of each

substitute form and submit for approval

Program the NACTP code to print in the bottom right corner of each form page that a taxpayer will be

submitting as well This will allow NYSDTF to resolve any form error(s) with the company Submissions may be

emailed (or mailed) and must include a Form TR-3761-IT Software Approval Forms Developer ndash 1D cover

letter stating the form(s) is (are) not supported by the software

A blank sample of each unsupported form must be submitted to NYSDTF These may be emailed as a PDF to

TSSPITFormsReviewtaxnygov (also see Test code 3 Section A6)

County names and codes

ALBAny DUTChess MADIson OTSEgo STEUben

ALLEgany ERIE MONRoe PUTNam SUFFolk

BRONx ESSEx MONTgomery QUEEns SULLivan

BROOme FRANklin NASSau RENSselaer TIOGa

CATTaraugus FULTon NEWYork RICHmond TOMPkins

CAYUga GENEsee NIAGara ROCKland ULSTer

CHAUtauqua GREEne ONEIda SARAtoga WARRen

CHEMung HAMIlton ONONdaga SCHEnectady WASHington

CHENango HERKimer ONTArio SCHOharie WAYNe

CLINton JEFFerson ORANge SCHUyler WESTchester

COLUmbia KINGs ORLEans SENEca WYOMing

CORTland LEWIs OSWEgo STLAwrence YATEs

DELAware LIVIngston

Page 37 of 53 Publication 75 (918)

A27 Mailing addresses for taxpayers

US Mail addresses for most personal income tax forms

Form(s) If payment is enclosed mail form and check to

If no payment is enclosed mail form to

IT-201 IT-201-X

IT-203 IT-203-X

IT-205

STATE PROCESSING CENTER

PO BOX 15555

ALBANY NY 12212-5555

(Include Form IT-201-V or IT-205-V)

STATE PROCESSING CENTER

PO BOX 61000

ALBANY NY 12261-0001

IT-204 NA

STATE PROCESSING CENTER

PO BOX 15198

ALBANY NY 12212-5198

IT-214 (stand-alone

form) NYC-210

(stand-alone form)

NYC-208 (stand-alone

form)

NA

NYS TAX PROCESSING

PO BOX 15192

ALBANY NY 12212-5192

IT-204-LL

STATE PROCESSING CENTER

PO BOX 4148

BINGHAMTON NY 13902-4148

[Same as payment address]

IT-370 IT-370-PF

EXTENSION REQUEST

PO BOX 4125

BINGHAMTON NY 13902-4125

EXTENSION REQUEST - NR

PO BOX 4126

BINGHAMTON NY 13902-4126

IT-2105 IT-2106

NYS ESTIMATED TAX

PROCESSING CENTER

PO BOX 4122

BINGHAMTON NY 13902-4122

NA

IT-201-V (for

payment with e-filed

returns)

NYS PERSONAL INCOME TAX

PROCESSING CENTER

PO BOX 4124

BINGHAMTON NY 13902-4124

NA

IT-205-V (for

payment with e-filed

returns)

NYS FIDUCIARY INCOME TAX

PROCESSING CENTER

PO BOX 4145

BINGHAMTON NY 13902-4145

NA

IT-2658

NYS ESTIMATED INCOME

TAX PROCESSING CENTER

PO BOX 4123

BINGHAMTON NY 13902-4123

NA

IT-285 NA

NYS TAX DEPARTMENT

PROTEST CORRESPONDENCE UNIT

W A HARRIMAN CAMPUS

ALBANY NY 12227-5120

Page 38 of 53 Publication 75 (918)

US Mail addresses for most personal income tax forms

Form(s) If payment is enclosed mail form and check to

If no payment is enclosed mail form to

New

IT-203-GR IT-203-GR-

ATT-A IT-203-GR-

ATT-B IT-203-GR-

ATT-C

IT-203-S IT-203-S-ATT

IT-203-TM IT-203-TM-

ATT-A IT-203-TM-

ATT-B

NEW YORK STATE INCOME TAX W A HARRIMAN CAMPUS

ALBANY NY 12227-0866

NEW YORK STATE INCOME TAX W A HARRIMAN CAMPUS

ALBANY NY 12227-0866

See Publication 55 Designated Private Delivery Services for the addresses to use when not sending by

US Mail

A28 Avoiding errors that cause delays in processing andor refunds

A WORDING TBD Any missing or misrepresented DMV information may delay return processing B Amended returns must be completed as if filing the return for the first time Software must be programmed to

print out the entire return including

Amended return form (ie Form IT-201-X Amended Resident Income Tax Return or IT-203-X Amended

Nonresident and Part-Year Resident Income Tax Return)

Amended credit claim form or other amended forms (if a credit form is being amended do not attach a

copy of the original form)

New credit claim form or any other form that the taxpayer is filing for the first time with their amended

return

Original credit claims and withholding forms not being amended (eg Forms IT-213 Claim for Empire

State Child Credit IT-215 Claim for Earned Income Credit IT-216 Claim for Child and Dependent Care

Credit IT-272 Claim for College Tuition Credit or Itemized Deduction and for 2016 and later Form IT-2

Summary of W-2 Statements - DO NOT SEND W-2s) and

All other forms that were submitted with the original return and are not amended

C When preparing a credit form if the taxpayer meets a form condition that says ldquostop you do not qualify for this

creditrdquo do not allow this credit form to be printed If the taxpayer does not qualify and is not required to file for

other reasons do not allow the form to print

D Software should be programmed to prevent disallowed numeric values special characters andor symbols in

certain fields

The print format for the first name middle initial and last name fields must be alpha characters only

NYSDTF does not allow anything other than the characters A - Z in these fields

NYSDTF allows 0 - 9 or A - Z in the suffix field Apostrophes are not allowed See section A15 for more

details

Street fields allow the use of alphanumeric characters and the following eight special characters

amp ( ) ndash

Note The use of a period in the street field is not allowed

Address fields must not contain commas No dashes are allowed in ZIP codes

Checkboxes must be programmed to be blank or contain an X Do not program a checkbox to allow any

other characters values or marks

E On Form IT-203 Nonresident and Part-Year Resident Income Tax Return line 1 the wages claimed in the

New York State amount column cannot exceed the wages claimed in the Federal amount column

Page 39 of 53 Publication 75 (918)

A28 Avoiding errors that cause delays in processing andor refunds (continued)

F NYSDTF will not accept ldquoPREPARERrdquo written in the third-party designee area The field must have the actual

name of the designee Print the designeersquos name phone number and his or her personal five- digit

identification number (PIN)

If the taxpayer wants to authorize the paid preparer who signed the return to discuss it with the NYSDTF print

the preparerrsquos name and phone number in the spaces for the designeersquos name and phone number (you do not

have to provide a PIN)

G Foreign addresses Do not abbreviate the country name

H Forms IT-370 Application for Automatic Six-Month Extension of Time to File for Individuals (with instructions)

and IT-201-V Payment Voucher for Income Tax Returns If a spouse is present then both the spousersquos name

and SSN are required If married filing separately do not add either the spousersquos name or SSN

I All taxpayers and preparer signatures must be original signatures written on the forms after reproduction

A29 Main form address overflow

Guidelines for address entries for 2D barcode

The NYSDTF address line-1 and line-2 each have a 30-character limit NYSDTF uses MAIL_LN_2_ADR as the primary address line and MAIL_LN_1_ADR to capture any address data overflow from MAIL_LN_2_ADR followed by the ltInCareOfNmgt

New In Care of Addresses should only be populated in the Mailing Address Overflow field of the 2D barcode A complete mailing address should take precedence over the In Care of information if there arenrsquot enough characters for both This is true in both the 2D barcode and on the information printed on the return (In Care of Name should be omitted if there is not enough space)

The address overflow should not simply cut off at character position 30 and overflow the remaining characters to

MAIL_LN_1_ADR the overflow data must be a logical unit For example overflow APT 5A instead of APT on one

line and 5A on another

Example 1 Taxpayer-entered address 6789 INTERNATIONAL BLVD UNIT 2765

Acceptable New York State address Address line 1 UNIT 2765 Address line 2 6789 INTERNATIONAL BLVD Example 2 Taxpayer-entered address 211212 SUBDIVISION DRIVELINE SUITE 157 (38 characters)

Acceptable New York State address Address line 1 SUITE 157 Address line 2 211212 SUBDIVISION DRIVELINE Example 3 Taxpayer-entered address 1234 BROADWAY APT 5A

Acceptable New York State address Address line 1 APT 5A Address line 2 1234 BROADWAY or Address line 1 Address line 2 1234 BROADWAY APT 5A

Page 40 of 53 Publication 75 (918)

Example 4 Taxpayer-entered address CO TAX PAYER 1234 BROADWAY APT 5A

Acceptable New York State address Address line 1 CO TAX PAYER Address line 2 1234 BROADWAY APT 5A For more information refer to Publication 95 for NYS Modernized e-File (MeF) Guide for Software Developers for Tax Year 2018

1D barcode address guidelines

1D barcode paper returns do not have overflow capabilities When beyond character limits the taxpayer Mailing

address field on the form will truncate

Page 41 of 53 Publication 75 (918)

Section B Requirements for 2D barcodes

Table of contents

1 General information 42

2 2D barcode dimensions 43

3 2D barcode format 43

4 Field information 44

5 2D barcode printing 45

6 12-digit 1D barcodes 45

7 Vendor version control 45

8 2D barcode mandated captured fields 45

9 Key development dates 46

10 Additional requirements 46

Page 42 of 53 Publication 75 (918)

1 General information

A All SWDs are required to support 2D barcodes for every form in the New York State Tax Departmentrsquos 2D barcode program

B The New York State Tax Departmentrsquos 2D barcode program for TY18 includes the following forms

Form number

Form title Form number

code

of pages

per form

Maximum occurrence

of 2D barcodes per form

IT-1099-R Summary of Federal Form 1099-R Statements

099 2 999 2

IT-112-R New York State Resident Credit 112 2 999 2

IT-2 Summary of W-2 Statements 102 1 999 One 2D barcode for both W-2 Records

IT-196 New York Resident Nonresident and Part-Year Resident Itemized Deductions

196 3 1 3 (pending)

IT-201 Resident Income Tax Return 201 4 1 4

IT-201-ATT Other Tax Credits and Taxes 241 2 1 2

IT-201-X Amended Resident Income Tax Return 361 6 1 6

IT-203 Nonresident and Part‐Year Resident Income Tax Return

203 4 1 4

IT-203-B Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet

234 3 999 3

IT-203-X Amended Nonresident and Part-Year Resident Income Tax Return

363 6 1 6

IT-204 Partnership Return 204 9 1 9

IT-2041 New York Corporate Partnersrsquo Schedule K

116 7 999 7

IT-204-CP New York Corporate Partnerrsquos Schedule K-1

117 11 999 11

IT-204-IP New York Partnerrsquos Schedule K-1 118 5 999 5

IT-205 Fiduciary Income Tax Return 205 3 1 3

IT-213 Claim for Empire State Child Tax Credit 213 2 1 2

IT-214 Claim for Real Property Tax Credit 214 3 1 3

IT-215 Claim for Earned Income Credit 215 2 1 2

IT-216 Claim for Child and Dependent Care Credit

216 2 1 2

IT-225 New York State Modifications 225 2 999 2

IT-272 Claim for College Tuition Credit for New York State Residents

272 2 1 2

IT-3601 Change of City Resident Status 360 3 2 3

NYC-208 Claim for New York City Enhanced Real Property Tax Credit

264 3 1 3

C Each form supported by the 2D program will contain one 2D barcode per page

D SWDs must make printing the 2D barcode the default and not an option in their software program SWDs must

ensure that the 2D barcode may not be altered manipulated or deleted by software users or user

E The barcode size and position will vary based on the form and page

F Each field length and field type definition is documented in the 2D barcode specifications for each barcode data

entry in each field should be limited by the software to not exceed the defined length

Page 43 of 53 Publication 75 (918)

2 2D barcode dimensions

2D format - PDF417

X (horizontal) dimension - 100 mils

YX barcode ratio - 21

Error correction level - Level 4

White space - There must be a 18-inch margin of white space around each barcode (for more information see

Section 5B)

3 2D barcode format

Every 2D barcode consists of 3 sections Header Tax Form Data and Trailer Barcodes should only include significant

data Every field is separated by a carriage return (ltCRgt) Note This delimiter eliminates the need to justify fields or

pad to the left or right with spaces or zeros

A Header - Contains identifying information and the format is consistent for all 2D barcodes

Field number

Field type Field

length Field name RuleValidationPattern Notes

1 Alpha-numeric 2 Header Version Value = T1 As defined by NACTP

2 Numeric 4 Developer Code Value = 4-digit software developer code assigned by NACTP

As defined by NACTP NYSDTF will require approval for each vendor source code assigned by either the NACTP or NYSDTF

3 Alpha 2 Jurisdiction Value = NY

4 Numeric 12 1D Barcode Format is the same as the 12-digit 1D barcode Characters 1-3 = Form Number Code assigned by NYSDTF Characters 4-6 = Page (fill with leading zeros) Characters 7-8 = last 2 digits of the Tax Year Characters 9-12 = 4-digit vendor code assigned by NACTP or NYSDTF

Refer to Section B1-B for the 2D barcode list of form number codes and associated range of page s ie 20100414 represents IT-201 Page 4 Tax Year 2014

5 Numeric 1 NYSDTF Specification Version

Identifies the version of the specifications used to generate the 2D barcode value is specific to each individual form Initial version = 0 (zero) value will increase for subsequent revisions (drafts are not assigned a number)

6 Numeric 8 2D Barcode Generation Date

Value = 8-digit date value for the date the 2D barcode was generated

This value represents the date the 2D barcode was generatedcalculated If a taxpayer makes updates that cause the page to be calculated again this value should be updated to reflect the new date This date should be given without special characters (ie May 15th 2018 should be represented as 05152018)

7 Numeric 2 Vendor 2-D Specification Version By Page

Value begins at 00 is incremented by the software product as defined

This value will start at 00 Once a vendorrsquos testing process is complete and the product is approved for 2D barcode participation this value should be set to = 01 on each page The value should be incremented individually by page each time the code to generate the 2D barcode is updated

8 Alpha-numeric 13 Software Type Value ldquoBrowser-basedrdquo or ldquoDesktoprdquo

Identifies if the software product used to generate the 2D barcode was a browser-based (on-line) product or desktop product

Page 44 of 53 Publication 75 (918)

B Tax form data - Captures the data associated with the specific form Note that all fields require a carriage return

(ltCRgt) to denote the field position regardless of whether the field contains data or is null Software must ensure

that taxpayer identifying information (ie taxpayer name and identification number) is present before the return is

printed SWDs will include in the 2D barcode the data that has been collected with the software regardless of the

size limitation of the printed field on the form any updates to data or calculations must be appropriately reflected

before printing Refer to the 2D barcode specifications for detailed information associated with individual forms

C Trailer - Each barcode will terminate with a five-character End of Data field indicator (EOD) This is used to

indicate that the end of data for that barcode has been reached

Field number

Field type Field length

Field name RuleValidationPattern Notes

Alpha 5 End of Data Value must = EOD

4 Field information

Blank fields should be denoted by a carriage return (ltCRgt) to denote the field position

A Alphabetic characters ndash Must be uppercase Refer to the 2D barcode specifications for detailed information associated with individual forms

B Numeric fields ndash Must be whole numbers Do not zero-fill numeric fields Particular fields can be negative as noted in the specifications in these cases the negative values are represented by a leading hyphenminus sign (-) Do not use any other special characters or punctuation (commas or decimal points)

For example

TPID or EIN = 123456789

Dollar amounts = 9999999999999 or ndash999999999999

C Date fields ndash Fixed length if the field contains data all positions in the date field must be populated Refer to the 2D barcode specifications for detailed information associated with individual forms

For example

Date = MMDDCCYY

D Percentage fields ndash Fixed length if the field contains data all positions in the percentage field must be populated The value will be specified in decimal format Refer to the 2D barcode specifications for detailed information associated with individual forms

E Checkbox fields ndash Each individual checkbox will be defined When the box is marked the value must be an lsquoXrsquo when the box is not marked the value must be blank

F Special characters ndash Do not use special characters unless specifically noted Refer to the 2D barcode specifications for detailed information associated with individual forms

G Direct deposit ndash If the direct deposit refund option is marked the SWD must require the taxpayer to complete the routing number and account number fields If the electronic funds withdrawal box is marked the SWD must require the taxpayer to complete the routing number account number electronic withdrawal date and electronic withdrawal amount fields

H Overflow address lines ndash When the input address is greater than 30 characters the address should have a logical break between address lines and should not simply cut off at character 30 with the remaining characters overflowed to the next address line Apartment numbersuite number should not be separated in 2 lines and should be treated as a whole unit See example below

Input from taxpayer

1444 Abraham Lincoln Parkway Apt 9A (35 characters)

2D barcode output from vendor

1444 Abraham Lincoln Parkway (Mailing address line 28)

Apt 9A (Mailing overflow address line)

Page 45 of 53 Publication 75 (918)

5 2D barcode printing

A Location ndash There is a rectangle on each page of the draft forms on the Information for Software Developers

page that represents the 2D barcode location on each page See Section 7 below This is for illustration purposes

only and must not be printed on the actual form The exact dimensions of the barcode are not dictated by the

rectangle but it must have a 18-inch white space margin for the entire perimeter of the 2D barcode

B Size ndash The size of the barcode is flexible as long as the barcode meets the 18-inch margin of white space

requirement (it may exceed the rectangle provided on the form) Any SWD that exceeds the 21 whitespace

ratio will need to contact NYSDTF for further instruction

C DPI ndash 300 DPI minimum

D 2D watermark ndash All 2D barcode returns must have a watermark added by the SWD on a taxpayerrsquos printed copy

For all 2D main forms (Forms IT-201 Resident Income Tax Return IT-201-X Amended Resident Income Tax

Return IT-203 Nonresident and Part-Year Resident Income Tax Return IT-203-X Amended Nonresident and

Part-Year Resident Income Tax Return IT-204 Partnership Return (new) IT-205 Fiduciary Income Tax Return

IT-214-Stand-alone Claim for Real Property Tax Credit and NYC-208-Stand-alone Claim for New York City

Enhanced Real Property Tax Credit) the watermark must read ldquoNO HANDWRITTEN ENTRIES OTHER

THAN SIGNATURE ON THIS FORMrdquo For all other 2D forms the watermark shall read ldquoNO

HANDWRITTEN ENTRIES ON THIS FORMrdquo The watermark will be located along the right-hand margin

of each page on any printed copy of a return (see Section C Appendix 4 for watermark form samples) These

watermarks must be provided on test returns

All watermarks must be at least ⅛rdquo from the data entry boxes on the form NYSDTF is aware that this goes

against the requirement to match all NYSDTF form margins (typically frac12rdquo) The watermark is exempt from the

margin specifications stated in Publication 75

o Printing of 2D forms will require that the SWD add a pop-up message stating

ldquoFiling your return on paper is not recommended If it is necessary to file a paper return do

not write on the return Only signatures are allowed Other handwritten information will not

be used in tax computation or for processing your returnrdquo

E SWDs must ensure that the 2D barcode may not be altered manipulated or deleted by software users

6 12-digit 1D barcodes

All 2D barcode forms must have a 12-digit 1D barcode on each page Not producing the 1D barcode on 2D forms will result in failure

7 Vendor version control

For initial testing the version for 2D forms will be set to 00 After final approval the version will be changed to 01 and

SWDs will send one final submission with version 01 forms to NYSDTF If after testing approval a change is made to

the program used to generate the 2D barcode due to a software issueerror the SWD 2D specification version by

page must be incremented (by form page) The software must be able to enforce that the user processes the

associated software update before printing the return

8 2D barcode mandated captured fields

SWDs will be mandated to capture in the 2D barcode specific fields on these forms IT-201 IT-201-X IT-203

IT-203-X IT-214 and NYC-208 The following fields are captured on a state-issued driver license and non-driver ID

for both the primary taxpayer and spouse

State issued driver licensestate issued non-driver ID

State code

Expiration date

Page 46 of 53 Publication 75 (918)

Issued date

Document (PIN) Number (NY State only) and

New Check box for missing driver licensenon-driver ID

Mandated fields that are again captured as part of the electronic forms transmission for this tax year are

Device ID

IP timestamp and

IP address

Device ID IP timestamp and IP address must be captured from the software userrsquos device and network connection

and may not be auto-populated with the SWDrsquos server information or other hard-coded or default device ID IP

timestamp and IP address (Forms IT-201 IT-201-X IT-203 IT-203-X IT-204 IT-205 IT-214 and NYC-208)

New Field 6 of the 2D Barcode header ndash 2D Barcode Generation Date ndash This value represents the date the

2D Barcode was generatedcalculated

New Field 8 of the 2D Barcode header ndash Software Type-Indicates whether the Vendor software is an on-line

product or desktop product

9 Key development dates

A 2D barcode specifications ndash NYSDTF will post vendor 2D specification drafts starting July 2018

Important note Vendor 2D specification documents are subject to change Check regularly for updates

B 2D barcode test cases ndash NYSDTF will publish the 2D barcode test cases on the Information for Software

Developers page at wwwtaxnygovbusefileInd_income_tax_home_pagehtm This secure site requires each

SWD to have a login ID and password for access The SWD must contact NYSDTF to gain access

C DTF will provide test returns with data for each 2D form SWDs will use their software to generate forms with 2D

barcodes using the test return information that NYSDTF is providing Any alteration to the test data provided

will delay testing your submission and will delay approval of forms You must send all Test Code 5 original

test form submissions in PDF format via email to the following mailbox 2DVendorInquiriestaxnygov Each

email must contain one cover letter Form TR-3762-IT Software Developer Forms Approval ndash 2D

D Testing period ndash NYSDTF will begin testing TY18 returns [TBA] NYSDTF will adhere to the 14-calendar dayrsquos test

review results period of a Software Developer (SWD) for original submissions and resubmissions by 12142018

Submissions received after 12142018 will not be guaranteed the 14-day results turnaround

E Production returns ndash NYSDTF will begin processing TY18 returns in January 2019 SWDs will not be allowed to

implement their 2D software in production until the SWD has been approved for all forms and version 01 has been

tested successfully

F Production date ndash Provide NYSDTF with date pushed to production Send an email with your date to the

2DVendorInquiriestaxnygov mailbox

10 Additional requirements

A Mailing and permanent address fields ndash Address information in the 2D barcode must match the address printed on the return NYSDTF uses mailing and permanent address data for contacting the taxpayer therefore complete and accurate data is required for both addresses

Page 47 of 53 Publication 75 (918)

Section C Appendices 1-5

Appendix 1 ndash NYSDTF 1D andor 2D barcode test review requirements

Margins ndash Minimum 12 clearance on all scannable 1D barcode forms no data in margins

Text justification ndash Numeric right alpha left dates SSNsIDs quantities and codes center Data entry box text must not

touch any DTF lines

1D barcode ndash Located in the lower left of the page 12 from edge 14 inch clearance 12 (or 10) digits in the correct

format page numbers tax year and vendor code

Date formats - Must be formatted mmddyyyy unless otherwise specified with no slashes or dashes

SSNs EINs ZIP code telephone number and IDs ndash must not have dashes or slashes in these fields

Exception Form IT-604 Claim for QEZE Tax Reduction Credit in Section 1 page 1 Date of first certification data entry

box Schedule B page 2 Test year box Section 2 page 5 Date of first certification data entry box and Schedule K page 6

Test year box

Exception Form IT-606 Claim for QEZE Credit for Real Property Taxes in Section 1 page 1 Date of first certification data

entry box Schedule B page 2 Test year box and Section 2 page 5 Date of first certification data entry box)

Amount fields ndash Never use commas as thousand separators additional decimal points or cent lines

Tax year ndash Tax-year-specific forms have the correct year on them non-tax year specific forms do not have a tax year

Hard-coded values ndash All hard-coded zeros and values are present and in the correct location

Horizontal and vertical separator lines ndash For all outline boxes horizontal and vertical lines are present and in the correct

location

Fixed text and NY logo ndash All form fixed text is legible and substantially identical to the NYSDTF form The NYSDTF

approved logo is present and the correct size

Practitioners Bulletin Board ndash Only use the Final Form version for test submissions

Limitations waivers or exceptions - Before form submission testing any limitations waivers or exceptions are

clearly communicated and approved

DTF-prefix forms ndash Do not include penny lines in amount fields (00)

Appendix 2 ndash Forms TR-376-IT TR-3761-IT and TR-3762-IT

Refer to the Bulletin Board for fill-in PDF files for approval Forms TR-376-IT (LOI) TR-3761-IT and TR-3762-IT (approval

forms) under FINAL FORMS - Income Tax at wwwtaxnygovdraftformsincomefinalhtm

Page 48 of 53 Publication 75 (918)

Appendix 3 ndash Frequently asked questions Q1 For non-tax-year-specific forms if unchanged must a SWD re-submit the form every year

A No Forms that are not changing will be indicated on the Bulletin Board with an asterisk and will not need to be resubmitted if previously approved

Q2 If the data entry box on a form is not wide enough to accommodate standard fonts (Arial amp Courier 9) what should we do

A Abbreviate clearly use an 8-point font size or contact the PIT Forms Review

Unit at TSSPITFormsReviewtaxnygov

Q3 What is the difference between an obsolete form and a discontinued form

A Obsolete forms cannot be used Obsolete forms should be removed from SWD vendor software including prior year or amended filings

When a form is discontinued NYSDTF does not produce a new version At least one older version of discontinued

forms can be used for past filing periods Discontinued forms may remain for filing purposes but SWDs should be aware that NYSDTF will not be issuing a new version for this year

Q4 On a taxpayerrsquos return if the Yes checkbox is marked in the third-party-designee section must the preparer include the name of an individual in the Print designeersquos name field on the form

A Yes The preparer must include the individualrsquos name phone number and PIN

Q5 If a taxpayer has two or more ldquoother state wagesrdquo on the federal Form W-2 wage statement (for example NY VT and CT) for the same wages does the taxpayer need to fill out more than two NYSDTF Form IT-2 Summary of W-2 Statements entries

A No The taxpayer will need to enter only the New York wages and one ldquoother state wagesrdquo on the NYSDTF Form IT-2 Summary of W-2 Statements

Q6 Must a taxpayer send federal Form W-2 records with their return

A No The taxpayer must only send NYSDTF Form IT-2 Summary of W-2 Statements with a NYS tax return The taxpayer keeps the W-2 statements for their records

Q7 Once a final form is released on the Bulletin Board do form changes take place

A As stated on the Bulletin Board forms may change Always check for later drafts

Q8 Do Forms IT-639 Minimum Wage Reimbursement Credit and IT-639-ATT Eligible Employee Information for the Minimum Wage Reimbursement Credit require cent fields and decimals

A Yes On Forms IT-639 and IT-639-ATT an entry in Parts 1 column D Part 2 columns D E F and G must be represented as a decimal - dollars and cents - and not as rounded whole dollar amounts For more information see the instructions for Form IT-639

Q9 Not all draft versions are posted on the Bulletin Board How does a SWD obtain the prior versions

A The final draft version of a NYSDTF PIT form released on the Bulletin Board is the only form that a SWD needs for print reproduction development

Q10 Do Forms TR-5731 and TR-5732 e-file mandate message documents require approval

A Yes Mark the check box on the LOI for the appropriate form(s)

Q11 After 2D barcode forms are approved will 1D barcode testing be necessary

Page 49 of 53 Publication 75 (918) A No 1D barcode testing is not necessary

Q12 Must unchanged non-scannable form blank hard copies be submitted for final approval

A No If non-scannable forms have been previously approved we will not require that a hard copy be sent

Q13 When submitting DTF-prefix forms (test code 4) if a SWD is only supporting partnership and corporation tax forms do two full test decks need to be sent for each form

A Yes Submit two full test decks and send the email submission to the TSSPITFormsReviewtaxnygov email address

Q14 Which is preferred in full field test samples Xs and 9s or 123 and ABCs

A The use of Xs and 9s is preferred

Q15 Does a SWD have to include instructions with the form

A Yes but only when the instructions are part of the form itself Some forms that still require instructions are Forms IT-203-C Nonresident or Part-Year Resident Spousersquos Certification IT-221 Disability Income Exclusion IT-280 Non-Obligated Spouse Allocation IT-1099-R Summary of Federal Form 1099-R Statements DTF-664 Tax Shelter Disclosure for Material Advisors and IT-21026 Certificate of Tax Withheld

Q16 On the Bulletin Board the Draft version of the IT-2106 Estimated Income Tax Payment Voucher for Fiduciaries is 2 pages and 4 vouchers Will the Final version be 2 pages and 4 vouchers

A No The Bulletin Board Form IT-2106 Final version will be posted as one page and one voucher

Q17 Forms IT-604 Claim for QEZE Tax Reduction Credit and IT-606 Claim for QEZE Credit for Real Property Taxes returns are filed with either Part 1 (pages 1-4) or Part 2 (pages 5-8) filled but not both Our software does not allow both sections to be filled at the same time Can we submit two variable tests to represent ample data in each section

A Yes Please submit two variable tests in the submission package that shows ample test data filled in Parts 1 and Part 2

Q18 Form IT-2659 Estimated Tax Penalties for Partnerships and New York S Corporations requires hardcoded decimal points in the percentage fields on page 3 Part 2 If our software provides decimal points in the field when printed is this acceptable

A Yes Please provide an explanation and if possible show the decimal point on the variable test

Q19 Do we have to provide the hard code year in the date field on forms that support fiscal filers

A Yes however you must provide a sample of year (2018) on variable test in that field

Page 50 of 53 Publication 75 (918)

Appendix 4 ndash Samples of 2D barcode watermark forms

Form IT-214 Claim for Real Property Tax Credit and Form IT-201 Resident Income Tax Return sample of 2D barcode watermark

Page 51 of 53 Publication 75 (918)

Appendix 5 ndash Software developer messages to be included in software

As part of TY18 testing you must provide screen shots of the following text from your software The screen shots must

be sent to the 2DVendorInquiriestaxnygov mailbox If NYSDTF determines that the screen shot cannot be validated

you must provide a statement describing where the message or information can be found in the software

1 2D barcode pop-up message

ldquoFiling your return on paper is not recommended If it is necessary to file a paper return do not write on the return

Only signatures are allowed Other handwritten information will not be used in tax computation or for processing

your returnrdquo

2 All returns must

include the following paid preparer information on all filed returns if applicable

Preparerrsquos name

Preparerrsquos email address

Firmrsquos name

Address

Preparerrsquos NYTPRIN or NYTPRIN exclusion code (as applicable)

Preparerrsquos PTIN

Firmrsquos EIN

Preparerrsquos signature

Include a 2D barcode if required Returns with an unreadable 2D barcode may be rejected by NYSDTF

3 New York State e-file mandate

Taxpayers and tax return preparers using approved e-file tax software to prepare taxpayer returns are required to electronically file (e-file) authorized tax documents

Visit the Tax Departmentrsquos website to learn more about the e-file mandate for tax professionals wwwtaxnygov

If you do not file and pay electronically when required to do so you will be subject to penalties from the New York State Tax Department

4 Forms TR-5731 and TR-5732 (must be printed with each taxpayerrsquos return)

Form TR-5731

New York State requires this income tax return to be filed electronically

New York State law requires income tax returns prepared using software to be e-filed Because this New

York State tax return was prepared using software you MUST file it electronically

Besides being the law e-filing has many advantages

Taxpayers using e-file get their New York State refunds twice as fast as paper filers

E-filing is fast easy and secure

There are no additional costs for e-filing Once yoursquove paid for your New York State tax preparation

software yoursquore entitled to FREE e-filing of your New York State return

Most New Yorkers enjoy the benefits of e-filing

Questions Visit our website for more information about New Yorkrsquos e-file mandate

Page 52 of 53 Publication 75 (918)

Form TR-5732

New York State requires this income tax return to be filed electronically

Attention tax return preparer

Most tax return preparers are required to e-file their clientsrsquo New York State Tax returns Because this return was prepared using software you MUST use e-file If you file a paper New York State tax return you will be in violation of New York State law

Preparers who file paper returns are subject to penalties

Avoid penalties and e-file this return Attention taxpayer

New York State law requires this return to be filed electronically If your tax return preparer has provided you with a paper New York State tax return with instructions to mail it contact that preparer and request that the return be electronically filed

bull No charge for e-filing New York State Tax Law prohibits your tax preparer from charging you a separate or additional fee for e-filing your New York State tax return

bull Faster tax refunds New York State tax refunds on e-filed returns are twice as fast as refunds on paper returns

bull Most New Yorkers enjoy the benefits of e-filing

Questions Visit our website for more information about New Yorkrsquos e-file mandate

5 Software must include these return assembly instructions Form IT-201 Resident Income Tax Return or IT-203 Nonresident and Part-Year Resident Income Tax

Return Do not staple or paperclip any documents in the return package

Assemble the documents in the following order and include them in one envelope

Check or money order with Form IT-201-V Payment Voucher for Income Tax Returns if paying an amount

due

Your signed original primary return (main form)

All credit forms and other supporting forms and attachments (including forms IT-196 New York Resident

Nonresident and Part-Year Resident Itemized Deductions IT-201-ATT Other Tax Credits and Taxes and

IT-225 New York State Modifications

Correspondence and computational sheets of paper

Form IT-2 which includes information from all W-2s Wage and Tax Statement must be transferred to

NYS Form IT-2 Summary of W-2 Statements Only Form IT-2 must be filed with the NYS paper

return

DO NOT SEND W-2 FORMS to the NYS Tax Department Keep these for your records

You must submit NYS Form(s) IT-2 and IT-1099-R Summary of Federal Form 1099-R Statements with

your Form IT-201 or IT-203 paper return In addition submit any federal Forms 1099-G Statement for

Recipients of State Income Tax Refunds and W-2G Certain Gambling Winnings that show any NYS

NYC or Yonkers tax withheld Keep copies of your federal forms for your records

6 NYTPRIN exclusion codes

SWDs must reproduce this captured data in scannable and printable format Refer to the instructions for each form

that includes the two-digit NYTPRIN exclusion code

Page 53 of 53 Publication 75 (918)

Code exemption type Code exemption type

01 Attorney 02 Employee of attorney

03 CPA 04 Employee of CPA

05 PA (Public Accountant) 06 Employee of PA

07 Enrolled agent 08 Employee of enrolled agent

09 Volunteer tax preparer 10 Employees of business preparing

that businessrsquo tax return

7 ACH withdrawal due date software functionality

NYSDTF requires that if date default functionality exists in the software SWDs must make the ACH

payment date default to current date The software must also include the ability for the taxpayer to change the

ACH payment date to a future date up to the filing due date Setting the ACH payment default date to the filing

due date is not allowed Setting the payment default date past the filing due date is also not allowed

As part of testing you must send screen shots of your softwarersquos ACH withdrawal date showing the electronic funds withdrawal date as the current date and a future date but not past the filing due date to 2DVendorInquiriestaxnygov If screen shots cannot readily show the default to the current date you must provide a confirmation statement

8 Taxpayer Driver License information To be determined This message will be added later