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General instructions Who must file The fiduciary of a New York State resident estate or trust must file a return on Form IT-205 if the estate or trust:. Income - Update to the 2018 Form IT-205-I, Instructions for Form IT-205 Fiduciary Income Tax Return. New York State Department of Taxation and Finance sent Download Fiduciary Income Tax Return (IT-205-I (Instructions) – Department of Taxation and Finance (New York) form. For the most up-to-date information and guidance on how the federal changes may affect you when filing your New York State fiduciary income tax return, visit Form 80-205: MS Nonresident/Part-Year Resident Return, Available Form IT-558: New York Adjustments due to Decoupling from the IRC, Available.Line 9 – If all of the income of the estate or trust is taxable to the fiduciary for the 2018 tax year, enter the amount from Form IT-205,. Fiduciary Income Tax Website tax.ny.gov/ Where's My Refund Forms and Instructions 10 different taxpayers during calendar year 2018 and will use tax software You cannot file a claim for the real property tax credit for a taxpayer who died before filing a 2018 New York State personal income tax return or. Form IT-214.