When preparing a NY resident estate or trust with one nonresident beneficiary and no income from New York sources, the instructions for Form IT-205 indicate Form IT-205-A shouldn't be included with the return filing.
Why is this form generated, along with a statement on Form IT-205, Schedule C, Share of New York Fiduciary Adjustment "Income distributed to nonresident beneficiaries consists only of income that is not taxable to nonresident individuals?"
New York Form IT-205-A is required for electronic filing. If it isn't included with the return when attempting to e-file, the return won't meet this business rule requirement due to the fact that page 1 amounts must include amounts from the IT-205-A and Schedule C. These forms are required, even when blank.
This form is not required when preparing a conventional paper filed return.
