DRAFT Publication 75 (7/17)

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 (NYS DTF) 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)

22. Special condition codes ............................... 28

23. County names and codes ............................. 29

24. NYTPRIN exclusion codes .…….….……….. 29

25. Unsupported forms ……………................….. 29

26. Mailing addresses for taxpayers …................ 30

27. Avoiding errors that cause delays in processing and/or refunds ….................... 31 28. Main form address overflow ….……………… 31

Section B: Requirements for 2D barcodes

1. General information ...………........................ 34

2. 2D barcode dimensions .…........................... 35

3. 2D barcode format .…...………..................... 36

4. Field information .…...………........................ 37

5. 2D barcode printing .…....……….................. 37

6. 12-digit 1D barcodes …...……….................. 38

7. Vendor version control ……………………… 38

8. 2D barcoded mandated captured fields …… 38

9. Key development dates ………………….….. 39

10. Additional requirements …………………….. 39 Section C: Appendices 1-5

1. NYS DTF 1D and/or 2D barcode test review requirements .……………………...………... 40

2. Forms TR-376-IT, TR-376.1-IT, and TR-376.2-IT ……………….……….. 40

3. Frequently asked questions ......................... 41

4. Samples of 2D barcode watermark forms .... 43

5. Software developer required messages and information to be included in software ……… 45

Section A: Reproduction of substitute forms for approval 1. 1D and 2D barcode testing highlights of

changes for Tax Year 2017 (TY17) …..…… 2

2. General information ………………………..….. 6

3. Request for copy of vendor software ............... 8

4. Reporting errors in software products …....….. 9

5. Submission forms and email packages ……... 9

6. Submission requirements ....….…….….…….. 10

7. General requirements for non-scannable forms 13

8. General requirements for scannable forms with12-digit 1D barcodes …………………. 14

9. NYS DTF-prefix forms 1. General information ………….…….….…... 14

2. Table of NYS DTF-prefix forms …………... 15

10. Requirement to mail 1D barcode hard copies of approved forms to NYS DTF...… 15

11. Income tax forms ……...…………………..….. 16

12. Page margins ….….….…….….…….….…….. 18

13. Fonts, data justification, printing, and ink …... 18

14. Monetary, date, and ID/SS number formats …………..………………………….. 21

15. Checkboxes, rectangular boxes, lines, and special characters ……….…………….... 23

16. Shaded areas, unique logos, and blank fields ...………….……..….….……….…….. 23

17. Pages to be reproduced ….….…….……….... 24

18. 1D barcode specifications ……..…............. 25

19. Test code 2 forms - form ID and scan line format ………….………….… 26

20. Additional test code 2 only form specifications .. 27

21. Check digit routine ………………….……....... 27

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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 (7/16)

draft

Comments:

Clearance response

Approved for printing*

Approved with changes noted in red.

Not approved. See comments on draft.

Reviewer’s 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 – Forms and Publications Management Section

number changed from box:

revision date: 7/17

please respond by: 9/6/17

reviewers signature:

date 2:

telephone: 530-4351

date 1: 8/22/17

draft: 1st

otpa - tgd:

forms - pubs:

otpa analyst: Lauren Meyer

form or pub number: Pub 75

see attached box: Changes are noted!

appr:

1: Off

2: Off

number changed from: Off

new-revised: No

otpa - tfs box: Off

otpa - tgd box: Off

not appr: Off

FOD: Yes

inc box: Yes

forms pub box: Off

misc box: Off

sales box: Off

corp box: Off

other box: Off

title: Specifications for Reproduction of New York State Scannable and Non-scannable Income Tax Forms and 2D Barcodes

other blank:

otpa - tfs:

audit:

ced:

its:

ooc:

opts:

audit box: Off

ced box: Off

its box: Off

ooc box: Off

opts box: Off

blank box 1: Off

blank line 1:

blank line 1a:

blank box 2: Off

blank line 2:

blank line 2a:

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Page 2 of 47 Publication 75 (7/17) DRAFT Section A: Reproduction of substitute forms for approval A1. 1D and 2D barcode testing highlights for Tax Year 2017 (TY17)

• New! The New York State Department of Taxation and Finance (NYS DTF) will adhere to the 14-calendar-day test review result period for Software Developer (SWD) original submissions and resubmissions received by 12/15/2017. Submissions received after 12/15/2017 will not be guaranteed a 14-day result turnaround; review times may take longer.

• New! NYS DTF requires that if date default functionality exists in the software, the ACH payment date must default to the current date. The software must also include the ability for the taxpayer to change the ACH payment to a future date, up to the filing due date. Setting the ACH payment default date to the filing 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 software’s 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). If the screen shot cannot readily show the default as the current date, you must provide a confirmation statement.

• NYS DTF 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 only can also be sent as a zip file format emailed to the TSS.PIT.Forms.Review@tax.ny.gov mailbox. A maximum total of 24 forms per vendor code may be sent in a calendar week (Sunday to Saturday).

• The NYS DTF 1D barcode review team prefers one test code per form submission. Only allowable test code combinations will be acceptable. An allowable test code combination chart is below and in Section A6. Form submission test packages with unacceptable test code combinations or failing to follow form submission package requirements in A6 will result in the package not being reviewed and a new package required to be submitted.

Allowable form submission packages by test code:

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

• Important! Before 1D and 2D barcode testing can begin, NYS DTF requires each SWD to submit Form

TR-376-IT, Letter of Intent to Develop Substitute Personal Income Tax Forms, (the LOI) identifying NYS personal income tax (PIT) 1D and 2D barcode forms supported for testing and approval. Failure to submit an LOI or paper test forms after an LOI has been submitted will delay a SWD’s electronic filing approval from our Modernized e-File (MeF) test team. (See Publication 90, New York State Fiduciary Income Tax Modernized E-File (MeF) Guide for Software Developers; Publication 93, Personal Income Tax Modernized e-File (MeF) Guide for Return Preparers; and Publication 97, Partnership Modernized e-File (MeF) Handbook for Software Developers, for more information.)

• Email test code 5 (2D barcode forms) to the 2D.Vendor.Inquiries@tax.ny.gov mailbox. See Section A6 for test code 5 submission guidelines and Section B, Requirements for 2D barcodes, for details.

• Each form submission package email must contain one fillable Form TR-376.1-IT, Software Developer Forms Approval – 1D, or Form TR-376.2-IT, Software Developer Forms Approval – 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 Forms Bulletin Board for Practitioners (Bulletin Board). These forms will not be counted as a test form in a SWD form submission package.

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Page 3 of 47 Publication 75 (7/17) DRAFT A1. 1D and 2D barcode testing highlights for TY17 (continued)

• Important! NYS DTF has made our best efforts to record previously received SWD’s TY15 and TY16 limitations. A limitation can be a known deficiency that would cause a SWD’s 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. Before TY17 testing begins, NYS DTF is requiring that all SWDs that participated in TY16 1D and 2D barcode testing identify PIT form improvements in TY17 and communicate these improvements to NYS DTF. Any NYS DTF limitations for TY17 (also see Section A6) must be reported by the SWD and approved by NYS DTF management.

• Form TR-376.1-IT, Software Developer Forms Approval - 1D, has been improved to simplify form submission tracking and approval. Changes include:

o Test code 2 checkbox has been removed and replaced with a test code drop down box that includes all 1D barcode test code scenarios (test codes 1, 2, 3, and 4). Select the appropriate code from the dropdown menu when submitting a 1D barcode forms submission package.

o The SWD limitations section has been removed. Send an email directly to NYS DTF with the forms submission package limitations, as necessary.

o The Package ID# Resubmitting has been removed and is no longer used for resubmissions. o For DTF use only applies to the DTF-assigned package number at the top of the page and Pass/Fail

and Reviewer and date fields to the right of each form row. Do not write in these fields. • When resubmitting a failed 1D barcode form, mark an X in the Resubmit (X) checkbox on Form TR-376.1-IT.

See the resubmit example below:

• Test code 2 forms require a check digit in the scanline on the form. You must continue to email test code 2 forms submission packages separately with a cc to Form_Approval_Submissions@jpmchase.com (see Sections A6 and A11).

• New! PIT Forms IT-204, Partnership Return; IT-204.1, New York Corporate Partners’ Schedule K; IT-204-CP, New York Corporate Partners’ Schedule K-1; and IT-204-IP, New York Corporate Partners’ Schedule K-1, are now test code 5 forms only and are no longer required for test code 2 review.

• In TY16, NYS DTF started to use electronic watermark overlay testing as a tool to better understand how NY PIT forms align with the SWD-created 1D barcode forms. NYS DTF will continue to use this testing tool in TY17.

• NYS DTF continues requiring 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 for each form a separate PDF file for the blank test sample, a separate PDF file for the variable data test sample, and a separate PDF file for the full field test sample.

• Do not email form submission packages bundled into one PDF file for all forms or one PDF file per form as a full test deck (one blank, one variable, and one full field). NYS DTF will reject a NYS DTF submission that does not follow procedures outlined in Section A6, there will be significant testing delays, and we will not guarantee the 14-day review interval.

• New! SWD vendor annotations added to a form can now be placed at the top of the page between the form number (normally on the right side of the first page) and form title (in the center of the page; see Section A12-B, Figure 4). Submission guideline A5 has been updated and annotation details found here. One exception is on pages 1 and 2 of Form IT-205-A, Fiduciary Allocation; the annotation may be added to the bottom of that form.

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Page 4 of 47 Publication 75 (7/17) DRAFT A1. 1D and 2D barcode testing highlights for Tax Year 2017 (TY17) (continued)

• 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 who supports both forms as stand-alone main forms and as credit attachments must designate these forms as shown in Publication 75 and on the LOI. For 1D barcode testing you can submit these forms without the SA or ATT designations. However, on the LOI, these forms must be distinguished as either a stand-alone main form (IT-214-SA, Claim for Real Property Tax Credit; or NYC-208-SA, Claim for New York City Enhanced Real Property Tax Credit) or a credit attachment (IT-214-ATT, Claim for Real Property Tax Credit; or NYC-208-ATT, Claim for New York City Enhanced Real Property Tax Credit).

• Hash marks (combs, vertical separator lines) in amount fields must never appear on an NYS DTF printable PIT form for TY17. Except for Form IT-639, Minimum Wage Reimbursement Credit, most hash marks and vertical line separators for cents have been replaced with a decimal point (.00).

• Date formats must be mmddyyyy or must follow the format instructions on the form. • 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, and any ID fields. Date field exceptions that keep the dashes apply to Forms IT-604, Claim for QEZE Tax Reduction Credit, and IT-606, Claim for QEZE Credit for Real Property Taxes. This exception is consistent with Modernized e-File (MeF) standards. All other dashes or slashes on Forms IT-604 and IT-606 must be removed. For more information, see Section C, Appendix 1 - NYS DTF 1D and/or 2D barcode test review requirements.

• Commas are not permitted on DTF- and IT-prefix PIT forms as thousands separators or as separators for any letters or numbers (e.g., amounts, addresses, descriptions, etc.).

• The LOI requests that SWDs who create NYS DTF forms using a 6 X 10 grid mark the check box and submit a sample form grid overlay.

• New! The list of TY17 PIT forms in Section A11 is now updated and sorted by test code. • New! A SWD must submit a separate LOI for each four-digit vendor code (NACTP number or NYS

DTF-assigned number) and where applicable, list each software product with matching MeF, partnership, or fiduciary software ID. Listing more than one vendor code on the LOI is not allowed. To address these requirements, NYS DTF has made several revisions to the LOI. NYS DTF will be contacting SWDs that require a new NYS DTF four-digit vendor source code.

• It is not necessary to send Form TR-376.1-IT with your LOI, but a fillable Form TR-376.1-IT must be sent with each forms submission test package.

• When developing NYS DTF PIT 1D barcodes, you must follow the requirements and specifications in Section A18, 1D barcode specifications; not doing so will result in testing and approval delays.

• This publication has a PIT form SWD checklist of guidelines (see Section C, Appendix 1) for 1D barcode forms. Not following these guidelines will result in test form failure.

• The frequently asked questions Section C, Appendix 3 has been updated. • When a new attachment (form number ending in ATT) is approved after Publication 75 is released and placed

on the Bulletin Board, you must submit the form attachment for 1D barcode testing and approval. If the credit form is not supported in the LOI, then you do not have to submit the ATT form for testing. If you do support the credit form, the LOI with attachment must be updated accordingly.

• Mandatory implementation of 2D barcode forms (refer to Section B for specifications). The only new 2D barcode form for TY17 is Form IT-204, Partnership Return.*

IT-2 IT-112-R IT-201 IT-201-D IT-201-X IT-203 IT-203-D IT-213 IT-215 IT-216 IT-225 IT-272 IT-1099-R IT-201-ATT IT-203-B IT-203-X IT-205 IT-204.1 IT-204-CP IT-204-IP IT-214 IT-360.1 NYC-208 IT-204*

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Page 5 of 47 Publication 75 (7/17) DRAFT A1. 1D and 2D barcode testing highlights for TY17 (continued)

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

• State issued driver’s license or non-driver’s license for both the primary taxpayer and spouse Driver’s license ID State issued ID State code Expiration date Issue date Document (PIN) number (NY State only)

• Form transmissions: IP time stamp IP address Device ID

• New! The document number (PIN) must include information for both the primary taxpayer, and if applicable, their spouse.

• SWDs may not allow a blank 2D barcode to be printed on any NYS DTF form that requires a 2D barcode. • 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 (new), 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: “NO HANDWRITTEN ENTRIES, OTHER THAN SIGNATURE, ON THIS FORM.”

o For all other 2D barcode forms, the watermark must read: “NO HANDWRITTEN ENTRIES ON THIS FORM.” (See Section B5-D and Section C, Appendix 4). These watermarks must be provided on test returns.

o Printing of 2D forms will require that the SWD add a pop-up message stating: “Filing 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 return.”

o All watermarks must be at least 1/8” from the data entry boxes on the form. NYS DTF is aware that this goes against the requirement to match all NYS DTF form margins (typically ½”). The watermark is exempt from the margin specifications stated in Publication 75.

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

• When submitting 2D barcode form test scenarios for NYS DTF’s approval, computational lines will be left blank on the 2D barcode PDF test file. SWDs must populate with correct data.

• New! A new graphic has been added to each 2D barcode form. The 2D barcode placement is found at: www.tax.ny.gov/swd/2D_landing_page.htm. The size of the barcode is flexible as long as the barcode meets the 1/8 inch margin of white space requirement (it may exceed the size of the rectangle provided on the form). Any SWD that exceeds the 2:1 whitespace ratio will need to contact NYS DTF for further instruction.

New 2D barcode graphic: • The LOI has been revised to remove the hardcoded checkbox on Forms TR-573.1 and TR-573.2. In an

individual or consumer software product, each printed return must include Form TR-573.1. In products for a paid preparer, business, investment club, or other software product, each printed return must include Form TR-573.2 (see Section A2 below). You must check either Form TR-573.1 and/or Form TR-573.2 on the LOI and include these e-file mandate documents in your software.

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Page 6 of 47 Publication 75 (7/17) DRAFT A1. 1D and 2D barcode testing highlights for TY17 (continued)

PIT TY17 form change highlights • Discontinued forms for TY17 (not obsolete, still valid for prior time periods):

• IT-114, Claim for Family Tax Relief Credit • DTF-280, Tax Information Authorization

• New Forms: • IT-647, Farm Workforce Retention Credit • IT-647-ATT, Attachment to Form IT-647- Farm Workforce Retention Credit • IT-195, Allocation of Refund (Form IT-201 or IT-203 attachment) • IT-119, STAR Advanced Payment Credit Reconciliation

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:

2. New! NYS DTF 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 schedule the ACH payment in lieu of the current date as 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 date past the filing due date is also not allowed.

All returns must: Include the following paid preparer information on all filed returns, if applicable:

• Preparer’s name • Firm’s name • Address • Preparer’s NYTPRIN or NYTPRIN exclusion code (as applicable) • Preparer’s PTIN • Firm’s EIN • Preparer’s signature

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 Department’s website to learn more about the e-file mandate for tax professionals: www.tax.ny.gov 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.

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Page 7 of 47 Publication 75 (7/17) DRAFT

As part of testing, you must send screen shots of your software with the 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). You are required to document your compliance with this requirement for e-file approval. For printable forms, if your software product will be used for a NYS DTF individual tax preparation, you must include Form TR-573.1 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-573.2 as a printable form with each tax return. 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. See Publication 95, New York State Personal Income Tax Modernized e-File (MeF) Guide for Software Developers, for more information.

3. You may reproduce, upon approval, a NYS DTF New York State scannable or non-scannable income tax form listed in A9 and A11. You must submit all substitute forms for approval to NYS DTF. These reproductions, including an approved NYS DTF logo map from the Bulletin Board, must be substantially identical to the official NYS DTF 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 NYS DTF’s public website at www.tax.ny.gov, in a limited access area, the Forms Bulletin Board for Practitioners (Bulletin Board). To request access to the Bulletin Board, send an email to: TSS.PIT.Forms.Review@tax.ny.gov. IMPORTANT! If forms are not submitted or approved for 1D or 2D barcode testing, a SWD electronic filing (MeF) approval may be delayed.

4. You must obtain a four-digit vendor code from the NACTP or NYS DTF to be included in 1D barcodes, form scanlines, and on non-scannable forms. If your company does not have an NACTP code, go to www.nactp.org/ or email president@nactp.org to obtain a new vendor code. (Neither the NACTP or NYS DTF require NACTP membership to obtain the four-digit vendor code.) SWDs who have obtained a single NACTP vendor code for both paid preparer and either individual, 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 NYS DTF to obtain a separate NYS DTF four-digit vendor ID/source code for each product type. The software source code, a 3000 number from NYS DTF, is required in the 1D barcode of all forms produced by a SWD vendor from separate software engines.

5. Companies that purchase approved forms from a SWD vendor, and do not alter the forms in any way, should include the other company’s 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. New! When submitting an LOI, a SWD must disclose use of another SWD’s software product. However, if the purchasing company does modify purchased forms or official NYS DTF PDFs in any way, they must use their own NACTP four-digit vendor code (or NYS DTF-assigned 3000 code) in the 1D barcode, and submit the forms for approval prior to using them.

6. 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.

7. SWDs should frequently check the NYS DTF 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 not listed may be found on the public website at www.tax.ny.gov. Check the Bulletin Board for revisions to this publication as well. Please note: it is the SWD’s responsibility to track supported PIT form changes placed on the Bulletin Board. NYS DTF will not provide these form changes to individual SWDs or send previous form drafts to any SWD.

8. The NYS DTF public website provides corrections and information for forms that are not going to be revised or reissued. Check regularly at: www.tax.ny.gov/forms/income_up_to_date_info.htm (Personal income tax up-to-date information for 2017 (Articles 22 and 30)), or www.tax.ny.gov/forms/updates/forms_updates_2017.htm (2017 - Forms corrections and changes (posted in 2017)).

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Page 8 of 47 Publication 75 (7/17) DRAFT 9. Form test review issues will be addressed in the Comments section of Form TR-376.1-IT, Software Developer

Forms Approval – 1D (or Form TR-376.2-IT, Software Developer Forms Approval – 2D, for 2D barcode forms), or in some cases, as an attached Microsoft Word document provided by the NYS DTF reviewer.

10. After a form has been approved, changes made to the form by NYS DTF may be required to be made by the SWD and resubmitted to NYS DTF for testing. NYS DTF will advise if re-approval is required. If a SWD makes any change to a form after NYS DTF testing approval, a SWD must resubmit the form for 1D and 2D barcode testing and subsequent approval.

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

12. Software should be programmed to print pages as actual size with no scaling and/or rotation. 13. Software should urge users to check for and install updates before using the product. 14. Software should be computationally correct. 15. If you are unable to email your form submissions electronically to NYS DTF, contact NYS DTF at

TSS.PIT.Forms.Review@tax.ny.gov for mailing instructions. 16. Need help? SWD primary or secondary contacts submitted on the 2017 LOI may email legal, technical,

computational, procedural, and layout-related form questions and issues to the Personal Income Tax Forms Review team at: TSS.PIT.Forms.Review@tax.ny.gov.

17. Questions concerning e-file forms can be directed to: NYSPITMEF@tax.ny.gov 18. NYS DTF tax questions can be answered by the NYS DTF Personal Income Taxpayer Contact Center at (518)

457-5181 or by visiting the NYS DTF website at: www.tax.ny.gov. 19. Corporation Tax (CT), Withholding Tax (WT), Miscellaneous Tax, and MCTMT form submissions and questions

are to be submitted according to Publication 63, Specifications for Reproduction of New York State Sales and Use Tax, Employer, and Miscellaneous Tax Forms.

A3. Request for copy of vendor software

NYS DTF requests that SWDs provide a copy of new software as soon as it is released to the public. NYS DTF will use the software for research and to troubleshoot production issues, not to prepare and/or file returns. If SWDs support e-file via an online application, NYS DTF 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

Note: If not sending via U.S. 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 NYS DTF via email at TSS.PIT.Forms.Review@tax.ny.gov. A4. Reporting and correcting errors in software products

• Immediately notify NYSDTF of any software errors as they are identified during the filing season. • Immediately correct software errors identified by the IRS/NYS DTF, or you, as the SWD, and distribute

updates of your software packages to your users. The SWD must supply NYS DTF 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.

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Page 9 of 47 Publication 75 (7/17) DRAFT A5. Submission forms and email package guidelines

Important! NYS DTF requires that all forms be reproduced identically to the official forms. Typos, overlapping text or formats, form alignment that does not match with the NYS DTF 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, 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 NYS DTF, and the form is marked as unchanged on the Bulletin Board for TY17. You do not need to submit these forms for testing and approval. Any form that has TY17 changes must be submitted for testing.

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, NYS DTF encourages SWD vendors to submit 1D and 2D barcode forms for testing no later than 12/15/17. After that date, the 14-day review interval may not be met.

C. NYS DTF will provide SWDs, by the end of the third quarter of 2017 or sooner, a non-binding Letter of Intent to Develop Substitute Personal Income Tax Forms (LOI), to indicate support of NY PIT forms for the upcoming tax year. Before testing can begin, NYS DTF must review and approve each LOI. A NYS DTF approval email will be sent to signify that form testing can begin.

D. Each email submission package must contain a writable (fillable) cover sheet - Form TR-376.1-IT, Software Developer Forms Approval – 1D (or Form TR-376.2-IT, Software Developer Forms Approval – 2D, for 2D barcode forms). This document must include the following identifying information: • Vendor ID • product name • list of forms and test code number(s) submitted • contact’s name • phone number • original or re-submission • email address

E. NYS DTF requests when possible that you send each 1D barcode email form submission package with six (6) forms. Each 1D barcode form submission package can be a combination of test codes per the Allowable form submission packages listed at the end of Section A6.

F. Variable data test samples must provide ample data in all fields 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 thousands separators. I. Email submission package maximum:

• For 1D barcode and non-scannable forms, no more than four submission packages with six forms per package, or 24 total forms, may be sent per calendar week (Sunday to Saturday).

• If more than the maximum 24 forms allowed for 1D barcode testing are sent in a week, the 14-day review interval may not be met.

J. NYS DTF requires that all forms be reproduced identically to the official forms including: - margins - date formats - lines: vertical & horizontal alignment - outline boxes - decimal points - hard-coded zeros and all other values - fixed text - NYS logo mapTM

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 A17-A for exceptions.

M. Do not include forms for other tax types (e.g., corporation, sales, withholding, miscellaneous, etc.) in PIT form submission packages.

N. If a form submission has errors, NYS DTF will not approve the form and will return it to the software vendor for resubmission with comments and request to make the necessary changes on Forms TR-376.1-IT, Software Developer Forms Approval – 1D, (1D barcode) and TR-376.2-IT, Software Developer Forms Approval – 2D, (2D barcode) within 14 days.

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Page 10 of 47 Publication 75 (7/17) DRAFT

O. Form submission packages are to be sent electronically to the following email addresses: • Test codes 1, 3, and 4, including IT and DTF-prefix forms to: TSS.PIT.Forms.Review@tax.ny.gov • Test code 2 forms to: TSS.PIT.Forms.Review@tax.ny.gov with a cc to:

Form_Approval_Submissions@jpmchase.com • Test code 5, 2D test condition scenarios to: 2D.Vendor.Inquiries@tax.ny.gov

(See A6, Submission requirements, for specific details.) Note: If a form submission package must be mailed for testing, contact NYS DTF at: TSS.PIT.Forms.Review@tax.ny.gov for further instructions.

P. If all applicable forms requiring a 1D or 2D barcode test review are not received in an email submission package correctly, the submission package will not process for testing approval. The entire submission package must then be resubmitted correctly with all necessary forms.

Q. NYS DTF 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 NYS DTF email address TSS.PIT.Forms.Review@tax.ny.gov 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.

R. If submitting multiple email submission packages under two vendor codes with the exact same forms in each package, NYS DTF prefers that the SWD send one vendor code at a time. Once testing is complete, send the same set of forms under the second vendor code for testing and approval. A SWD also has the option for 1D barcode to complete testing and approval under both vendor codes with the exact same forms at the same time. NYS DTF will coordinate the review results of these similar packages, and provide results for both packages simultaneously.

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-376.1-IT Software Developer Forms Approval – 1D. Email addresses for all 1D and 2D barcode forms are listed below and in Section A5. Item O.

A full test deck equals one blank form, one variable data form, and one full field form. A description of these “1D barcode test scenarios” is found at the end of this section.

A. Limitations IMPORTANT! Before testing, SWD limitations must be approved annually by NYS DTF management. Nondisclosure of limitations will result in testing delays and form failure.

B. NYS DTF 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_bk.pdf (bk-blank) PKG 0000 (insert vendor code here)_Form XXX_ff.pdf (ff-full field) PKG 0000 (insert vendor code here)_Form XXX_var.pdf (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_bk.pdf (blank test sample) PKG 1111_Form IT-201_ff.pdf (full field test sample) PKG 1111_Form IT-201_var.pdf (variable data test sample)

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

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Page 11 of 47 Publication 75 (7/17) DRAFT

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 a blank test sample, a separate PDF file for a variable data test sample, and a separate PDF file for a full field test sample; in lieu of separate PDF files, a zip file may be sent (1D barcode). Use the naming convention format mentioned above. Include no more than six NYS DTF PIT forms per submission package plus Form TR-376.1-IT Software Developer Forms Approval – 1D. You must email the PDF files to: TSS.PIT.Forms.Review@tax.ny.gov. 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 a blank test sample, a separate PDF file for a variable data test sample, and a separate PDF file for a full field test sample; in lieu of separate PDF files, a zip file may be sent. Use the naming convention format mentioned above. Include no more than six NYS DTF PIT forms per submission package plus Form TR-376.1-IT Software Developer Forms Approval – 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. Email test code 2 form submissions to: TSS.PIT.Forms.Review@tax.ny.gov with a cc to: Form_Approval_Submissions@jpmchase.com IMPORTANT! It is mandatory that your test code 2 email form submission package include a cc to: Form_Approval_Submissions@jpmchase.com, or the submission package will not be processed. If unable to process the email submission package, a new email must be sent with a cc to JPMC. Not following these procedures will result in your testing approval being severely delayed. Refer to A11 for identification of test code 2 forms.

3 Forms processed as correspondence only with 10 or 12-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: TSS.PIT.Forms.Review@tax.ny.gov. 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 TSS.PIT.Forms.Review@tax.ny.gov. Refer to A9 and A11 for test code 3 forms.

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Page 12 of 47 Publication 75 (7/17) DRAFT

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: TSS.PIT.Forms.Review@tax.ny.gov. 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: TSS.PIT.Forms.Review@tax.ny.gov. Refer to A9 for DTF-prefix forms.

5 2D barcode forms

Test code 5 forms require an email to 2D.Vendor.Inquiries@tax.ny.gov with attachments of each supported form in PDF file format. NYS DTF 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 (new), 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 NYS DTF 2D barcode team has provided. IMPORTANT: NYS DTF 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. NYS DTF reserves the right to refuse to review any test submission not following test condition scenarios posted on the NYS DTF secure website. If this occurs, NYS DTF may return the submission for correction. NYS DTF will post the 2D prepared test returns to the Information for Software Developers (SWD) secure page at www.tax.ny.gov/bus/efile/elf_swd.htm; refer to Section B, Requirements for 2D barcodes.

D. Allowable form submission packages:

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

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Page 13 of 47 Publication 75 (7/17) DRAFT

E. 1D barcode test scenarios Variable data test sample – The variable data test sample provides NYS DTF the best representation of taxpayers’ 1D barcode paper returns. A SWD must include data on every page that the software supports in most of the fields, and in new fields. A SWD submission of a variable test sample that does not include test data on all pages, or minimal data in 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. If the variable data cannot be entered on a page, explain the limitation so that NYS DTF may document it. 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 NYS DTF form will be rejected.

Full-field data test sample (max field) – fills the maximum length of every field the software supports. All fields that the software supports are fully filled, with software-filled variable data. 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 NYS DTF systems can process the data. Manually typed or handwritten entries showing variable data on a NYS DTF form will be rejected.

A7. General requirements for non-scannable forms Non-scannable forms do not have a barcode or form ID. Generally, SWDs supporting non-scannable forms in their software must submit them to NYS DTF for approval. These forms may include: Forms TR-573.1, TR-573.2, TR-579-IT, New York State E-File Signature Authorization for Tax Year 20XX; TR-579.1-IT, New York State Taxpayer Authorization for Electronic Funds Withdrawal for Tax Year 20XX Form IT-370 and Tax Year 20XX Form IT-2105; TR-579.2-IT, New York State E-File Signature Authorization for Tax Year 20XX for Form IT-205; TR-579.3-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, Survivor’s Affidavit; DTF-75, Employee Affidavit for the Hire a Veteran Credit; DTF-95, Business Tax Account Update; and DTF-96, Report of Address Change for Business Tax Accounts. (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, Employee Withholding Allowance Certificate; IT-2104-E, Certificate of Exemption from Withholding; IT-2104-IND, New York State Certificate of Exemption from Withholding (Native Americans); IT-2104-MS, New York State Certificate of Exemption from Withholding for Military Personnel; IT-2104-P, Annuitant’s Request for Income Tax Withholding; and IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax.) The SWD’s NACTP code (or NYS DTF-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: TSS.PIT.Forms.Review@tax.ny.gov Example:

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

NYS DTF requires SWDs to use NYS DTF’s final forms (source code 0094) from the Bulletin Board as a template for designing their reproduced forms. Reproduced forms must follow the layout and alignment designs of NYS DTF’s forms. The data fields must be in the same location and the same size to accommodate maximum alpha/numeric characters for each field.

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Page 14 of 47 Publication 75 (7/17) DRAFT

SWDs must maintain clearance around the data elements matching NYS DTF’s form. Field separation is vital to forms approval. To be in compliance with the substantially identical requirement of the NYS DTF official PIT form, it is the 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 NYS DTF management.

A9. DTF-prefix forms

1. General information A. DTF‐prefix forms used for PIT are listed in the table below. Some may also be used with for CT or other

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

i. Two barcodes • 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 CT and PIT barcodes on same form (Figure 1):

Figure 1

CT barcode PIT barcode

ii. One barcode • On some forms, one barcode in the lower left works for both PIT and CT. • Example of one barcode for both CT and PIT (Figure 2):

Figure 2

• Important! Refer to Section A18 for 10-digit and 12-digit 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.

D. All other areas (data entry symbols, dollar formats, margins, fonts, checkboxes, boxed fields, lines, hard-coded zeros/letters/numbers, 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-376.1-IT, Software Developer Forms Approval – 1D) are required to be emailed separately from IT-prefix forms to TSS.PIT.Forms.Review@tax.ny.gov. Send two full test decks with each submission package. Test code 3 DTF-prefix forms are also required to be emailed to TSS.PIT.Forms.Review@tax.ny.gov.

F. All inquiries regarding submission of DTF-prefix forms should be emailed to: TSS.PIT.Forms.Review@tax.ny.gov.

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Page 15 of 47 Publication 75 (7/17) DRAFT

2. Table of NYS 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 N/A NS 3 DTF-75 Corp & IT NS NS 3 DTF-95 Multi NS NS 3 DTF-96 Multi NS NS 3 DTF-281 Income N/A 281 3 DTF-350 Income N/A 350 3 DTF-505* Multi 506 506 3 *Form revisions TY17 DTF-620 Corp & IT NS NS 3 Requires cents DTF-621 Corp & IT 466 621 4 Requires cents DTF-622 Corp & IT 467 622 4 DTF-624 Corp & IT 469 624 4 DTF-625 Corp & IT 485 625 3 DTF-625-ATT Corp & IT 486 325 3 DTF-626 Corp & IT 626 626 4 One barcode for both DTF-630 Corp & IT 470 630 4 DTF-664 Corp & IT 664 664 4 One barcode for both DTF-686 Corp & IT 686 686 4 One barcode for both DTF-686-ATT Corp & IT 687 687 4 One barcode for both

• NS = non-scannable form. These forms do not use 1D barcodes or form IDs. • N/A = Not Applicable. The form is not a corporation tax form. • Some DTF-prefix forms are not updated every year. These can be found on the public website. Revised

DTF-prefix forms (such as Form DTF-505, Authorization for Release of Photocopies of Tax Returns and/or Tax Information) will be posted on the Bulletin Board.

A10. Requirement to mail 1D barcode hard copies of approved forms to NYS DTF NYS DTF will email, approximately mid-January 2018, 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 of their approved forms for each vendor code supported (1D barcode included) to the appropriate address below (USPS or private delivery). If a “FINAL FORM” file is posted to the Bulletin Board with an asterisk, which references the footnote saying the form is “unchanged,” that means the last approved hard copy is still on file with NYS DTF. Blank hard copies of previously approved forms that are unchanged for TY17 do not have to be mailed. Do not include an individual NYS DTF contact name in the address.

Mail (U.S. 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

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Page 16 of 47 Publication 75 (7/17) DRAFT 11. Income tax forms (See Section A6, Submission requirements, for details) Test code 1 forms

Form number Barcode/ Form ID Test code Form number Barcode/ Form ID Test code Form number

Barcode/ Form ID Test code

IT-6-SNY 136 1 IT-246 355 1 IT-612 172 1

IT-112.1 111 1 IT-248 248 1 IT-613 173 1

IT-112-C 141 1 IT-249 249 1 IT-631 631 1

IT-195 195 1 IT-250 250 1 IT-633 633 1

IT-203-A 233 1 IT-251 251 1 IT-634 634 1

IT-203-ATT 243 1 IT-252 252 1 IT-635 635 1

IT-203-F 323 1 IT-252-ATT 245 1 IT-636 636 1

IT-205-A 207 1 IT-253 253 1 IT-637 637 1

IT-205-C 125 1 IT-255 255 1 IT-638 638 1

IT-209 209 1 IT-256 256 1 IT-639 639 1

IT-212 212 1 IT-257 257 1 IT-639-ATT 339 1

IT-212-ATT 242 1 IT-258 258 1 IT-640 640 1

IT-213-ATT 239 1 IT-261 356 1 IT-641 641 1

IT-217 217 1 IT-398 398 1 IT-642 642 1

IT-219 219 1 IT-399 399 1 IT-643 643 1

IT-221 221 1 IT-501 501 1 IT-644 644 1

IT-222 222 1 IT-601 161 1 IT-645 645 1

IT-223 223 1 IT-602 162 1 IT-646 646 1

IT-230 230 1 IT-603 163 1 IT-647 647 1

IT-236 236 1 IT-604 164 1 IT-647-ATT 347 1

IT-237 237 1 IT-605 165 1 IT-2102.6 110 1

IT-238 238 1 IT-606 166 1 IT-2105.9 59 1

IT-239 299 1 IT-607 607 1 NYC-210 210 1

IT-241 301 1 IT-611 171 1 Y-203 246 1

IT-242 302 1 IT-611.1 170 1 Y-204 247 1

IT-243 303 1 IT-611.2 169 1 Y-206 206 1

IT-245 354 1

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Page 17 of 47 Publication 75 (7/17) DRAFT Test code 2 forms

Form number Barcode/ Form ID Test code Form number Barcode/ Form ID

Test code

IT-201-V 040 2 IT-2106 063 2

IT-204-LL 240 2 IT-2658 031 2

IT-205-V 045 2 ***IT-2658-MTA 032 2

IT-370 370 2 IT-2658-NYS 032 2

IT-370-PF 371 2 IT-2663-V 043 2

IT-2105 060 2 IT-2664-V 044 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 IT-2658-NYS, Attachment to Form IT-2658, Report of Estimated Personal Income Tax for Nonresident Individuals. These forms must be sent with Form IT-2658, Report of Estimated Tax for Nonresident Individual Partners and Shareholders.

Test code 3 forms

Form number Barcode/ Form ID Test code Form number

Barcode/ Form ID

Test code

IT-59 590 3 IT-260 260 3

IT-119 119 3 IT-260.1 261 3

IT-135 135 3 IT-280 280 3

IT-182 182 3 IT-285 285 3

IT-203-C 235 3 IT-2105.1 NS 3

IT-203-GR 305 3 IT-2106.1 NS 3

IT-203-GR-ATT-A 306 3 IT-2658-E NS 3

IT-203-GR-ATT-B 307 3 IT-2659 069 3

IT-203-GR-ATT-C 308 3 POA-1 029 3

IT-203-S 310 3 TR-99 351 3

IT-203-S-ATT 311 3 TR-573.1 NS 3

IT-203-TM 315 3 TR-573.2 NS 3

IT-203-TM-ATT-A 316 3 TR-579-IT NS 3

IT-203-TM-ATT-B 317 3 TR-579.1-IT NS 3

IT-205-J 126 3 TR-579.2-IT NS 3

IT-205-T 208 3 TR-579.3-IT NS 3

IT-211 211 3 TR-579-PT NS 3

NS = Non-scannable

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Page 18 of 47 Publication 75 (7/17) DRAFT Test code 5 (2D) forms

Form number Barcode/ Form ID Test code Form number

Barcode/ Form ID

Test code

IT-2 (2D) 102 5 **IT-214 (2D) 214 5 IT-112-R (2D) 112 5 IT-215 (2D) 215 5 IT-114 (2D) 114 5 IT-216 (2D) 216 5 IT-201 (2D) 201 5 IT-272 (2D) 272 5 IT-201-ATT (2D) 241 5 IT-360.1 (2D) 360 5 *IT-201-D (2D) 201 5 IT-1099-R (2D) 099 5 IT-201-X (2D) 361 5 **NYC-208 (2D) 264 5 IT-203 (2D) 203 5 IT-204 (2D) 204 5 IT-203-B (2D) 234 5 IT-204.1 (2D) 116 5 *IT-203-D (2D) 203 5 IT-204-CP (2D) 117 5 IT-203-X (2D) 363 5 IT-204-IP (2D) 118 5 IT-205 (2D) 205 5 IT-225 (2D) 225 5 IT-213 (2D) 213 5

*Forms IT-201-D, Resident Itemized Deduction Schedule, and IT-203-D, Nonresident and Part-Year Resident Itemized Deduction Schedule, are page 5 of Forms IT-201, Resident Income Tax Return, and IT-203, Nonresident and Part-Year Income Tax Return. **Forms IT-214, Claim for Real Property Tax Credit, and NYC-208, Claim for New York City Enhanced Real Property Tax Credit, can be filed as either stand-alone or as a credit attachment form. The SWD’s LOI must specify if these forms are supported as stand-alone and/or credit attachment.

A12. Page margins

A. Margins – Margins should match the official form. Generally, the official form has a ½” minimum clearance on all forms that have barcodes. Unless otherwise specified, the minimum clearance requirement will be strictly enforced.

B. Text in margins – Any text or variable data in the left, right, or bottom margins of scannable forms (e.g., taxpayer identifying information) is unacceptable. Place software company annotations per examples below (Figures 3 and 4). Placing your vendor annotation anywhere else on the form will result in failure and requires resubmitting the form with correctly placed annotations. 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 (New)

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

Figure 5

Or here

A13. Fonts, data justification, printing, and ink

A. Fixed text – 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). 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. Use all CAPS when filling in an alphanumeric field.

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.

Correct placement (Figures 6 and 7) Figure 6

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Figure 7

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

Figure 8

• Numeric fields (dollar and percentage amounts with or without decimals) must be right-justified.

Correct placement (Figures 9 and 10): Figure 9

Figure 10

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Page 21 of 47 Publication 75 (7/17) DRAFT

• Date and quantity fields, ID/SS numbers, and codes should 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. NYS DTF prefers that Type fields be center justified; however, left justification will also be approved. (Figures 15 and 16 – Type field acceptable samples):

Figure 15

Figure 16

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

A14. Monetary, date, ID, and SS number formats

(For forms processed as test code 2, see Section A20.)

• NYS DTF 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 NYS DTF-prefix forms in A9, all dashes and slashes must be removed from all date, SSN, EIN, ZIP code, and ID number fields. • 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.

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

• outline boxes with a decimal point and hard-coded zeros

Figure 18

• a single outline box with decimal point and hard-coded zeros Figure 19

• a few forms require cents (no rounding), including Forms DTF-621, Claim for QETC Employment

Credit, and IT-639, Minimum Wage Reimbursement Credit (Figure 20).

Figure 20

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 exactly the same place as the separator line (Figure 21). If this cannot be done, then the separator lines must remain in place and match the NYS DTF form.

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Figure 21

B. Commas are not permitted as thousands separators or as separators for any letters or numbers

(e.g., addresses). Figures 22 and 23 show unacceptable examples

Figure 22 Figure 23

C. Negative amounts must be preceded by a minus sign. Parentheses and brackets are not acceptable. Figure 24 shows proper negative entries.

Figure 24

D. For date and ID/SS number formats, follow the specification on the field or in the form instructions. Use of dashes in dates, ZIP code, telephone, or ID/SS numbers is not allowed except where specified. When the date format is not specified, mmddyyyy is required. Use center justification for date and ID/SS number fields.

Figure 25 (correct format for ID and date)

E. When 1D barcode testing 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, and IT-203-X, Amended Nonresident and Part-Year Income Tax Return, three hard-coded zeros (in addition to the two cent zeros) appear on lines 36 and 35 respectively. These hard-coded zeros must be identical to the NYS DTF official form. Figure 26

Form IT-201/201-X Form IT-203/203-X

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

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28 29

A15. Checkboxes, rectangular boxes, lines, and special characters

A. Checkboxes – Must be designed according to 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 27 (acceptable checkbox)

B. Outline boxes – Must be designed according to the official form layout. Do not use underlines in place

of rectangular boxes (see Figures 28 and 29).

Figure 28 (unacceptable)

Figure 29 (acceptable)

C. Lines – 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 – All data entry symbols must be substantially identical in shape and placement to the official form.

Figure 30 (acceptable)

Examples: ... mark an X in the box ............................................................. ... amount (see instructions) ....................... ... tax credit used this year (see instructions) ......................

A16. 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 – Use and replicate the NYS DTF 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 31 and 32)

Figure 31 Figure 32 Graphic for 2017 annual forms Graphic for forms subject to change at any time

Use the existing logo map with year or, for non-year-specific forms, use the NYS DTF logo map without a year provided. These images are found on the Bulletin Board (file formats are .bmp, .jpg, or .tif). Only NYS DTF approved logos are to be used on a form.

C. Blank fields – 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, N/A, 0., 0.00, or 00.

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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 (NYS FAGI) line 31 (NYS FAGI) line 59 (sales or use tax) line 56 (sales or use tax)

A17. Pages to be reproduced

A. SWDs must reproduce any page with form content (data entry lines), including form instructions, tables and worksheets as part of the form, even if the product does not support that section of the form unless:

• a page has only a form number and revision date, with or without a 1D barcode • a page consists solely of instructions, laws, regulations or the text “This page was intentionally left blank” or “Notes” 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 “page x of y,” you must change the “y” 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:

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

2. Page 3 at the top right of the page will read: 3. Page 4 will not need to be printed. A print copy of Form IT-182 will be three pages.

C. If the “back” page has form content, change the designation to “Page 2” on the form. Change all references to this page from “back page” to “page 2” in the product. Example: Form IT-280, Nonobligated Spouse Allocation “back” page looks like this:

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

D. Software must have the ability to print Forms TR-573.1 and TR-573.2 with a taxpayer’s return or with a blank form hard copy. Form TR-573.1 shall print when the software supports an individual type product and a Form TR-573.2 shall print when the software supports paid preparer, business, or investment club type products.

• Forms TR-573.1 and TR-573.2 should be printed as the first document of the printed return. • If the taxpayer chooses double-sided printing, do not print the first page of the tax return on the back

page of Form TR-573.1 or TR-573.2. • The vendor four-digit code must be included on Forms TR-573.1 and TR-573.2.

Figure 33 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.

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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 • Signed original primary return (main form) • All credit forms and other supporting forms and attachments • Correspondence and computational sheets • Form(s) IT-2 - 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. Transfer all necessary information from the W-2 form(s) to NYS Form IT-2, Summary of W-2

Statements. Form IT-2 will be used to process your 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.

A18. 1D barcode specifications

Most forms have 12-digit 1D barcodes; a few are still using 10-digit 1D barcodes.* The 1D barcode industry standard is Interleaved 2 of 5. Position 1 - 3 NYS DTF Form ID number code assigned by NYS DTF 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 (e.g., 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)

*10-digit 1D barcodes do not have a zero at position 4 and only have 1 digit for page number (5th digit). 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 .25” and .375” (the official form 1D barcodes are .25” tall).

1D barcode elements - There are two bar sizes in the barcode: the narrow element and wide element. - The minimum narrow element width is 0.010 inches. The maximum narrow element width is 0.066 in. - The minimum wide element width is 0.022 inches. The maximum wide element width is 0.200 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 2:1 if the narrow element width is greater than 0.020 inches. - The minimum wide-element to narrow-element ratio is 2.2:1 if the narrow element width is less than or equal to 0.020 inches.

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

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1D barcode placement - Barcodes must be placed as follows: - Bottom: 1/2” from bottom edge of paper, and 1/4” clearance from any other element on all sides (not including the numeric translation). - Left or right side: 1/2” from the outside edge of the paper. - Static text and/or 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.

A19. 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 8/16” (1/2”) from the left margin and exactly 8/16” from the bottom margin (see Figure 1 below).

- Have at least 3/8” clearance around it – see Figure 1 below.

B. The scan line: - Is the taxpayer’s ID number - Must be printed in OCR-A font at 10 characters per inch (non-bold) - Must be placed exactly 8/16” (1/2”) 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 A21)

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 and/or sizes.

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A20. Additional test code 2 only form specifications

A. NYS DTF 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 no longer permitted as thousands 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, we prefer that you use mmddyy. However, four digit years (yyyy) will not be cause for rejection.

• Data font – 8-point minimum, non-bold. Most of the common fonts are permitted.

B. “Coupon” 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 ½” x 3 ⅔”. • 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 1/2” x 11” 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 submit