Cattaraugus County, NY · Cattaraugus County
Nonresident Real Property Estimated Income Tax Payment Form
Nonresident sellers or transferors use this form to report a New York real property transfer and calculate estimated income tax due.
At a glance
- Issued by
- City of Cattaraugus County · Cattaraugus County, Cattaraugus County, New York
- Notarization
- Not required: file this form without a notary.
- Official source
- tax.ny.gov
- Blank form
- Download the PDF
- Catalogued
- Machine-readable
- JSON record · about the forms index
What this form is
This form is for a nonresident who sells or transfers real property and reports the transfer date within the form’s stated validity period. It calculates estimated income tax due and includes a payment voucher; the instructions say to submit it when the deed is presented for recording. It asks for seller, property, sale price, basis, gain, and estimated tax information.
Who needs it
A nonresident individual, estate, or trust selling or transferring real property uses this form to calculate and report estimated income tax due.
How to submit it
Submit the completed form with full payment of estimated tax due, if any, to the county recording officer when the deed is presented for recording. Do not mail it to the Tax Department.
About notarization
This document is signed and dated without a notary; the transferor or seller just signs and dates it, and no notarized attachment is specified.
How to submit this form
- 1
Download the Form
Download the Nonresident Real Property Estimated Income Tax Payment Form and its payment voucher.
- 2
Complete the Form
Enter the seller, property, sale, basis, gain, and estimated tax information, using the worksheet on page 2.
- 3
Gather Required Attachments
Attach any statements required by the form’s instructions for gain allocation or a transfer where recognition of gain or loss is not required.
- 4
Submit to the County
Give the completed form and full payment, if any, to the county recording officer when the deed is presented for recording.
Frequently asked questions
- Do I need a notary for the Nonresident Real Property Estimated Income Tax Payment Form?
- No. The form asks the transferor or seller to sign and date it; it does not require notarization. The instructions also specify certain statements to attach when applicable, but do not require them to be notarized.
- How do I submit the Nonresident Real Property Estimated Income Tax Payment Form?
- Submit the completed form with full payment of estimated tax due, if any, to the county recording officer when the deed is presented for recording. Do not mail the form to the Tax Department.
- Who uses this estimated income tax form?
- A nonresident individual, estate, or trust uses it when selling or transferring real property. The form asks for seller and property details and information used to calculate estimated tax.
- What is included with the form?
- The form includes a worksheet to calculate gain or loss and a payment voucher. It also instructs filers to attach a statement for certain gain allocations or transfers where gain or loss recognition is not required.