Department of Taxation and Finance
                                                                                                                                         TR-99
                                                                                                                                         (5/15)
                                  Application for Permission                                                   Tax Department use only
                                  To File a Group Return
Form TR-99 is used by a partnership, New York S corporation, or professional athletic team to request permission (or reinstatement of 
permission) to file a group nonresident return on behalf of its partners, shareholders, or team members (collectively referred to as group 
members). 
In addition to completing this form, the following conditions must be met:
–  Partnerships and corporations must have at least 11 nonresident individual partners or shareholders electing to be included on the 
   group return. A partner or a shareholder that is a trust is not a qualified partner or shareholder.
–  Form DTF-350, Group Affidavit, or individual powers of attorney must be filed with this application (see instructions).
–  This application and accompanying documents must be filed no later than 30 days following the close of the first tax year for which 
   the group is requesting to file a group return.
Note: Before completing this application, you must read the instructions for the form applicable to your situation to verify that you 
      qualify to file that return:
      Form IT-203-GR-I, Instructions for Form IT-203-GR, Group Return for Nonresident Partners;
      Form IT-203-S-I, Instructions for Form IT-203-S, Group Return for Nonresident Shareholders of New York S Corporations; or
      Form IT-203-TM-I, Instructions for Form IT-203-TM, Group Return for Nonresident Athletic Team Members.

Legal name (see instructions)                                                 Employer identification number (see instructions)

Trade name if different from legal name above                                 Name of group agent

Address (see instructions)                                                    Address of group agent (if different, see instructions)

City, village, or post office                 State                 ZIP code  City, village, or post office    State                     ZIP code

A.  This application is:
        a new application for:                nonresident           nonresident  nonresident 
                                              partners              shareholders team members                                   
        an application for reinstatement.
          Enter the special New York identification number previously issued to the group 

B.  Enter the first tax year for which the group return will be filed          

C.  Enter the number of nonresident group members that have elected to participate in the return  

D.  Were any individual estimated tax payments made by the electing group 
    members for the first tax year for which the group return will be filed?                         Yes     No

Certification: I certify that: (1) I have read and understand the rules relating to the filing of a group return and agree to act as the group 
agent; (2) to the best of my knowledge and belief, on the date this application is submitted, the group members agree to conform to and 
meet the conditions of participation; and (3) I have legal authority to act and am submitting powers of attorney, if required, (see Powers 
of attorney/group affidavit options on the back) for each of the group members.
Signature of group agent                               Title                                     Telephone                           Date
                                                                                                 (   ) 
Return this completed application and powers of attorney (arranged in either alphabetical or social security number order) or 
Form DTF-350 to:              NYS TAX DEPARTMENT
                              INDIVIDUAL ACCOUNT RESOLUTION
                              W A HARRIMAN CAMPUS
                              ALBANY NY 12227-0822
Upon receipt of this completed application, the Tax Department will determine whether it is approved and advise you accordingly. 
If approved, a special New York identification number will be issued to the group. This number must be used on the group return and 
when making group estimated tax payments.

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TR-99 (5/15) (back)
                                                           Instructions
Name and address box – Enter in the appropriate spaces the        Individual powers of attorney option – An individual power of 
legal name, trade name (if any), and address of the partnership,  attorney must be submitted for each qualified nonresident group 
New York S corporation, or athletic team. The legal name is the   member the group agent knows (at the time of application) 
name in which the business owns property or acquires debt.        will be included on the return. Each power of attorney must 
                                                                  authorize the group agent to represent the participating group 
Enter the address of the group agent only if different from the   member in the filing of the group return. If the group is applying 
business address of the group.                                    for reinstatement, new powers of attorney must be submitted 
Employer identification number – Enter the federal employer       for all electing group members even though the group may 
identification number of the partnership, New York S corporation, have submitted powers of attorney for some or all those group 
or athletic team.                                                 members with the previous application.
                                                                  Form DTF-350, Group Affidavit, may be submitted instead of 
Item A                                                            individual powers of attorney.
New application – If the group has not previously requested 
permission to file a group return, mark an X in the new           Privacy notification – New York State Law requires all 
application box and the box identifying the class of group        government agencies that maintain a system of records to 
members.                                                          provide notification of the legal authority for any request, the 
                                                                  principal purpose(s) for which the information is to be collected, 
Reinstatement – If the group previously received approval to      and where it will be maintained. To view this information, visit our 
file a group return, but subsequently did not file a group return Web site, or, if you do not have Internet access, call and request 
for one or more years and now wishes to resume filing a group     Publication 54, Privacy Notification. See Need help? for the Web 
return, mark an X in the application for reinstatement box. Also  address and telephone number.
enter the special New York identification number previously 
issued to the group (if known).
                                                                  Need help?
Item C
Number of electing nonresident group members – Enter the 
number of group members the group agent knows (on the date             Visit our Web site at www.tax.ny.gov
Form TR-99 is being filed) have elected to participate in the          •  get information and manage your taxes online
group return (see Powers of attorney/group affidavit options).
                                                                       •  check for new online services and features
Note: In the case of nonresident partners or shareholders, you 
must have at least 11 nonresident partners or shareholders who 
elect to participate in order to file this form.                       Telephone assistance
                                                                       Automated income tax refund status:  (518) 457-5149
Powers of attorney/group affidavit options – Form TR-99 
must be accompanied by either individual powers of attorney       Personal Income Tax Information Center:       (518) 457-5181
for each member who will be included on the group return or by    To order forms and publications:              (518) 457-5431
Form DTF-350 for the entire group.
                                                                  Text Telephone (TTY) Hotline (for persons with
                                                                    hearing and speech disabilities using a TTY):  (518) 485-5082

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