This form is valid for sales or transfers (date of conveyance) after December 31, 2025, but before January 1, 2027.
Within 15 days: mail your Form IT-2664 and your Form TP-584 to the NYS Tax Department within 15 days of the delivery of the instrument effecting the disposition.
Voucher: you must complete Form IT-2664-V, even if there is no payment of estimated personal income tax due.
Check or money order: make your check or money order payable in U.S. funds to NYS Income Tax.
Tax rate: for tax year 2026 the rate for computing tax due on the gain from the transfer or sale of the cooperative unit is 10.90%.
Estate or trust: a nonresident estate or trust must enter the amount of the gain, without regard to any distributions, from line 17.
| Question | Answer |
|---|---|
| Form Name | IT-2664 |
| Form Length | 3 pages |
| Fillable? | Yes |
| Fillable fields | 80 |
| Avg. time to fill out | 14 min |
| Edition | 2026 |
| Issuing agency | Department of Taxation and Finance |
| Where to send | NYS TAX DEPARTMENT RETT PROCESSING UNIT 90 COHOES AVE GREEN ISLAND NY 12183-1515 |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | IT-2664, IT2664, IT 2664, Form IT-2664, New York IT-2664, Nonresident Cooperative Unit Estimated Income Tax Payment Form |
| Official source | IT-2664 (Rev 2026), New York State Department of Taxation and Finance |
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