Suffolk County, NY · Suffolk County
Nonresident Real Property Estimated Income Tax Payment Form
Nonresident sellers or transferors use this form to report estimated income tax on a real property sale or transfer and submit it with the deed for recording.
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 reports estimated income tax due when a nonresident sells or transfers real property, and includes a worksheet for calculating gain or loss and a payment voucher. It is valid for conveyances after December 31, 2022, but before January 1, 2024. Sellers must complete the form and voucher, attach any required allocation statement, and submit them with payment, if due, when presenting the deed for recording.
Who needs it
A nonresident individual, estate, or trust selling or transferring real property during the form’s stated validity period uses this form.
How to submit it
Submit the completed form with full payment of estimated tax due, if any, to the 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 certifies the form and signs, with a spouse signing if applicable.
How to submit this form
- 1
Download the Form
Download the Nonresident Real Property Estimated Income Tax Payment Form and its included worksheet and voucher.
- 2
Complete the Form
Enter seller and property details, complete the worksheet, and report estimated tax due or certify the applicable reason for nonpayment.
- 3
Gather Required Attachments
Attach any statement required to explain the allocation of gain or support a claim that gain or loss need not be recognized.
- 4
Submit With the Deed
Give the completed form and any payment due to the recording officer when presenting the deed for recording.
Frequently asked questions
- Do I need a notary for the Nonresident Real Property Estimated Income Tax Payment Form?
- No. The form provides signature and date lines, not a notary block. The transferor or seller signs and dates it, and a spouse signs if applicable.
- 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 recording officer when the deed is presented for recording. Do not mail it to the Tax Department.
- When is this version of Form IT-2663 valid?
- The form states it is valid for sales or transfers dated after December 31, 2022, but before January 1, 2024.
- What does the form ask me to calculate?
- Its worksheet asks for property purchase price, basis adjustments, sale price, gain or loss, and estimated tax due. The form also includes a payment voucher.