The TR-99 form serves as a vital tool for partnerships, New York S corporations, or professional athletic teams that wish to file a group nonresident return on behalf of their partners, shareholders, or team members. Designed by the Department of Taxation and Finance, this form helps organize income tax reporting and compliance in a streamlined way for groups with at least 11 nonresident members who choose to be represented collectively. The filing requires not only the completed TR-99 application but also crucial accompanying documents such as Form DTF-350, Group Affidavit, or individual powers of attorney for each group member. Understanding that each group's situation is unique, the form comes with stringent guidelines: it mandates that the application and all required documents be submitted within a 30-day window following the first tax year for which the group seeks to file collectively, ensuring that permissions are granted systematically and with due oversight. The form intricately links to specific instructions based on the nature of the group applying, highlighting the specificity and care taken by the tax department to cater to diverse filing needs. New applications or requests for reinstatement of permissions are addressed with clear protocols, emphasizing the need for legal authority and representation through the group agent, who plays a pivotal role in certifying compliance and operational unity among group members. With a special New York identification number issued upon approval, the form underscores the structured process the tax department employs to facilitate and manage group nonresident tax filings efficiently.
| Question | Answer |
|---|---|
| Form Name | Form Tr 99 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | fillable ny tr 99, new york state form tr 570, tr570 form, tr 570 |
Department of Taxation and Finance |
Application for Permission |
(5/15) |
|
Tax Department use only |
||
To File a Group Return |
||
|
||
|
||
|
|
Form
members).
In addition to completing this form, the following conditions must be met:
–Partnerships and corporations must have at least 11 nonresident individual partners or shareholders electing to be included on the group return. A partner or a shareholder that is a trust is not a qualified partner or shareholder.
–Form
–This application and accompanying documents must be filed no later than 30 days following the close of the first tax year for which the group is requesting to file a group return.
Note: Before completing this application, you must read the instructions for the form applicable to your situation to verify that you qualify to file that return:
Form
Form
Legal name (see instructions) |
|
|
Employer identification number (see instructions) |
|
|
|
|
|
|
|
|
Trade name if different from legal name above |
|
|
Name of group agent |
|
|
|
|
|
|
|
|
Address (see instructions) |
|
|
Address of group agent (if different, see instructions) |
|
|
|
|
|
|
|
|
City, village, or post office |
State |
ZIP code |
City, village, or post office |
State |
ZIP code |
|
|
|
|
|
|
A.This application is:
a new application for:
nonresident partners
nonresident shareholders
nonresident team members
an application for reinstatement.
Enter the special New York identification number previously issued to the group
B.Enter the first tax year for which the group return will be filed
C.Enter the number of nonresident group members that have elected to participate in the return
D.Were any individual estimated tax payments made by the electing group members for the first tax year for which the group return will be filed?
Yes
No
Certification: I certify that: (1) I have read and understand the rules relating to the filing of a group return and agree to act as the group agent; (2) to the best of my knowledge and belief, on the date this application is submitted, the group members agree to conform to and meet the conditions of participation; and (3) I have legal authority to act and am submitting powers of attorney, if required, (see Powers of attorney/group affidavit options on the back) for each of the group members.
Signature of group agent
Title
Telephone
( )
Date
Return this completed application and powers of attorney (arranged in either alphabetical or social security number order) or Form
INDIVIDUAL ACCOUNT RESOLUTION
W A HARRIMAN CAMPUS
ALBANY NY
Upon receipt of this completed application, the Tax Department will determine whether it is approved and advise you accordingly.
If approved, a special New York identification number will be issued to the group. This number must be used on the group return and when making group estimated tax payments.
351001150094
Instructions
Name and address box – Enter in the appropriate spaces the legal name, trade name (if any), and address of the partnership, New York S corporation, or athletic team. The legal name is the name in which the business owns property or acquires debt.
Enter the address of the group agent only if different from the business address of the group.
Employer identification number – Enter the federal employer identification number of the partnership, New York S corporation,
or athletic team.
Item A
New application – If the group has not previously requested permission to file a group return, mark an X in the new application box and the box identifying the class of group
members.
Reinstatement – If the group previously received approval to file a group return, but subsequently did not file a group return for one or more years and now wishes to resume filing a group return, mark an X in the application for reinstatement box. Also enter the special New York identification number previously issued to the group (if known).
Item C
Number of electing nonresident group members – Enter the number of group members the group agent knows (on the date Form
Note: In the case of nonresident partners or shareholders, you must have at least 11 nonresident partners or shareholders who elect to participate in order to file this form.
Powers of attorney/group affidavit options – Form
Individual powers of attorney option – An individual power of attorney must be submitted for each qualified nonresident group member the group agent knows (at the time of application)
will be included on the return. Each power of attorney must authorize the group agent to represent the participating group member in the filing of the group return. If the group is applying for reinstatement, new powers of attorney must be submitted for all electing group members even though the group may have submitted powers of attorney for some or all those group members with the previous application.
Form
Privacy notification – New York State Law requires all government agencies that maintain a system of records to provide notification of the legal authority for any request, the principal purpose(s) for which the information is to be collected, and where it will be maintained. To view this information, visit our Web site, or, if you do not have Internet access, call and request Publication 54, Privacy Notification. See Need help? for the Web address and telephone number.
Need help?
Visit our Web site at www.tax.ny.gov
•get information and manage your taxes online
•check for new online services and features
Telephone assistance |
|
Automated income tax refund status: |
(518) |
Personal Income Tax Information Center: |
(518) |
To order forms and publications: |
(518) |
Text Telephone (TTY) Hotline (for persons with
hearing and speech disabilities using a TTY): (518)
Persons with disabilities: In compliance with the
Americans with Disabilities Act, we will ensure that our lobbies, offices, meeting rooms, and other
facilities are accessible to persons with disabilities.
If you have questions about special accommodations for persons with disabilities, call the information center.
351002150094