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Instructions for Form IT-205 Fiduciary Income Tax Return ...

Instructions for Form IT-205 Fiduciary Income Tax Return ...

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If the fiduciary of a New York City resident estate or trust is required to file a New York State fiduciary return, the New York City income tax liability is based on the same taxable income as for New York State tax purposes and must be reported on the state return as explained in the New York City instructions beginning on page 16.

  Return, Fiduciary, Fiduciary return

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