Suffolk County, NY · Suffolk County
Nonresident Real Property Estimated Income Tax Payment Form
Nonresident sellers or transferors use this form to calculate and report estimated income tax due when selling or transferring real property.
At a glance
- Issued by
- City of Suffolk County · Suffolk County, Suffolk County, New York
- Notarization
- Not required: file this form without a notary.
- Official source
- suffolkcountyny.gov
- Blank form
- Download the PDF
- Catalogued
- Machine-readable
- JSON record · about the forms index
What this form is
This form calculates estimated income tax on a nonresident’s sale or transfer of real property and provides a certification for certain transfers that do not require estimated tax payment. It applies to conveyances after December 31, 2024, and before January 1, 2026. It asks for seller, property, sale price, basis, gain, and tax information, and includes a payment voucher and instructions for supporting statements.
Who needs it
A nonresident individual, estate, or trust selling or transferring real property uses this form for a qualifying conveyance.
How to submit it
Submit the completed form, with full payment if any, to the county recording officer when the deed is presented for recording. Do not mail Form IT-2663 to the Tax Department.
About notarization
This document is signed and dated without a notary; any required allocation or transfer explanation is provided as an attachment, not as a notarized statement.
How to submit this form
- 1
Download the Form
Download the 2025 Nonresident Real Property Estimated Income Tax Payment Form.
- 2
Complete the Form
Enter seller and property details, complete the worksheet, calculate estimated tax, and sign and date the form.
- 3
Gather Required Attachments
Attach any required statements explaining gain allocations or the basis for not recognizing gain or loss.
- 4
Submit to the County
Present 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 is signed and dated without a notary. Any required allocation or transfer explanation is submitted as an attachment, not a notarized statement.
- How do I submit Form IT-2663?
- Submit the completed form, with full payment if any, to the county recording officer when the deed is presented for recording. Do not mail it 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 during the form’s stated validity period.
- What information does the form request?
- It requests seller and property details, sale price, basis adjustments, gain or loss, estimated tax information, signatures, and payment information.