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Department of Taxation and FinanceNonresident Real PropertyEstimated Income Tax Payment FormFor use on sale or transfer of real property by a nonresident of New York StateTax Law 226 Article 22, Section 663This form is valid for sales or transfers (date of conveyance) after December þ / 31, 2018, but before January þ / 1, 2020.A þ The transferor/seller is: þ an individual þ an estate or trust B þ Is the transferor/seller reporting the gain for federal income tax purposes under the installment method? þ Yes þ No If Yes, what is the duration of the installment agreement? þ months þ years C þ Mark an XPart 1 226 Sale or transfer information (see Form IT-2663-I, Instructions for Form IT-2663, for assistance) þ (SSN or EIN)(if applicable) Spouse222s SSNAddress of transferor/seller (number and street; see instructions) þ City þ State þ ZIP codeMailing address of transferor/seller or (if different) City þ State þ ZIP codeLocation and description of property transferred (include county and tax map number) þ Date of conveyancePart 2 226 Estimated tax information (Complete Worksheet for Part 2 on page 2 before completing this part.) þ 1 þ Sale price (from Worksheet for Part 2, line 15) þ þ. þ 1. þ 2 þ Total gain (from Worksheet for Part 2, line 17; if a loss, enter 0) þ þ. þ 2. þ 3 þ Estimated tax due (from Worksheet for Part 2, line 20) þ þ. þ 3. þ 00 þ Part 3 226 Nonpayment of estimated tax by a nonresident upon sale of real property (see instructions) þ 4 þ This is to certify that the transferor/seller of this property is a nonresident of New York State and is not required to pay estimated tax under Tax Law section 663 due to one of the following reasons: A þ (you must complete Worksheet for Part 2 on page þ / 2 of this form) B þ (you must complete the summary below)Brief summary of the transfer (include the section(s) of the IRC and facts supporting the claim that the recognition of the gain or loss is not required with respect to the sale or transfer): Signature of transferor/seller þ Date þ Signature of spouse (if applicable) þ DateTax map designation þ Section þ Block þ LotPart 4 226 Signature Do not use Form IT-2663 for the sale, transfer, or other disposition of shares of stock by a nonresident in a Nonresident Cooperative Unit Estimated Income Tax Payment Form, 226 þ 226 þ IT-2663 American LegalNet, Inc. www.FormsWorkFlow.com Page 2 of 3 þ IT-2663 Worksheet for Part 2 þ 5 þ Purchase price of property þ. þ 5. Increases to basis: þ 6 þ Improvements þ þ. þ 6. þ 7 þ Closing costs þ þ. þ 7. þ 8 þ Other (explain) þ 8. þ 9 þ Add lines 6, 7, and 8 þ þ. þ 9. þ 10 þ þ þ. þ 10. Decreases to basis:11 þ Depreciation (if applicable) þ þ. þ 11.12 þ Other (explain) 12. þ 13 þ þ þ. þ 13. þ 14 þ Adjusted basis of property (subtract line 13 from line 10) þ þ. þ 14.Gain or loss15 þ Sale price less selling expenses (enter here and on the front page, Part 2, line 1) þ þ. þ 15. þ 16 þ Cost or adjusted basis (from line 14 above) þ þ. þ 16. þ 17 þ 0 þ / þ þ. þ 17.Estimated tax due þ 18 þ (if only a portion of the gain from line 17 is subject to tax, see instructions below) þ þ. þ 18. þ 19 þ þ þ. þ 19. .0882 þ 20 þ Estimated tax due (Multiply line 18 by line 19, and round to the nearest whole dollar; enter here and on the front page, Part 2, line 3. Complete Form þ / IT-2663-V, on page 3.) þ 20. þ 00Note: See Form þ / IT þ - 2663-I, Instructions for Form þ / IT þ - 2663, for Lines 5 through 17 226 Multiple transferors/sellers: Enter the total purchase price, adjustments to basis, and sale price Line 18Line 18 226 If only a portion of the property is located inside NewYork State, enter the gain allocated to the portion of the residence, enter the gain allocated to the portion of the property that did not qualify as your principal residence and will be reported on your federal income tax return for If two or more persons transfer or sell the realproperty, allocate the total gain on the property among the transferors/sellers in the same manner as the gain is allocated Form IT-2663 showing each transferor222s/seller222s name, SSN or If the gain is being reported as an installment sale, enter A nonresident estate or trust must enter the amount of theLine 19 226 When computing tax due on the gain from the transfer or sale of the real property, you must use the tax rate equal to the highest rate of tax for the tax year as set forth in the Tax Law Line 20 226 This is the amount of your required estimated tax þ / þ þ more information, see federal Publication 523, Selling Your Computation of cost or other basisHomeSales and Other Dispositions of Assets; Basis of Assetsare available on the Internal Revenue Service222s website at www.irs.gov. American LegalNet, Inc. www.FormsWorkFlow.com 0431190094 IT-2663 þ Page 3 of 3This area is for county clerk use only.IT-2663-VIndividual taxpayer222s full name or name of estate or trustSpouse222s name (if applicable) þ (see instructions) þ þ 2019 IT-2663-V payable to NYS Income Tax.Date of conveyanceMark an X in one box: Individual þ Estate/trustDepartment of Taxation and FinanceNonresident Real Property Estimated Income Tax Payment VoucherFor use on sale or transfer of real property by a nonresidentNote: þ / þ þ Attach check or money order here.You must attach a separate check or money order made payable NYS Income Tax for the full amount of estimated personal income tax due as shown on Part 2, line þ / 3, and þ / þ Dollars CentsTotal paymentDo not detach00 American LegalNet, Inc. www.FormsWorkFlow.com