Publication90-B

01/2014

NewYorkStateDepartmentofTaxationandFinance

NewYorkStateSpecificationsforElectronicBulkPaymentsofFiduciaryIncomeand

EstimatedTax

TaxYear2013

TaleofContents

Introduction…………………………………………………………………..……………………3ChangesforTaxYear2013……………….………………………………………………..4Programparticipation 5

Testingandcertification...... 6

PartII:Filingestimatedtax(IT-2106)andIT-205balance due payments...... 7

Filingand processing procedures...... 8

Appendix...... 10

Contactinformation...... 10

Fedwirespecifications...... 11

Checktransmittal form...... 13

Note:

Forsoftwaredevelopers–FileFormatandRecordLayoutsareavailableinseparatedocumentsonourwebsite

1.FormIT-2106EstimatedTaxandIT-205BalanceDuePaymentRecordLayout

Introduction

TheNewYorkState(NYS)DepartmentofTaxationandFinanceoffersthefollowingprogramforfiduciaryreturnpaymentsandestimatedtaxpayments:

ElectronicpaymentvoucherthroughNYS’sprogramfor:

A.FormIT-205balancedue

B.FormIT-2106,EstimatedIncomeTaxPaymentVoucherforFiduciaries

ThispaymentoptionenablesalargeFiduciaryfiler,suchasafinancialinstitution,tomakeonepaymentcoveringmanyaccounts.IndividualFiduciaryfilershouldusetheElectronicFundsWithdrawal(ACHdebit)optiontopaythebalancedueonane-filedIT-205.

Note:e-filersmayparticipateintheprogramabove.

ChangesforTaxYear2013

No new updates for 2013.

ProgramParticipation

Allpreparers,softwaredevelopersande-serviceprovidersmayparticipateinNYS’sfiduciaryBulkFilerprogram.NYSwillacceptBulkFilesonlyfromapprovedsoftwareprovidersortransmitters.

Newapplicants

Newapplicants(fiduciaries,softwareproviders,andtransmitters)totheelectronicpaymentvoucherprogramshouldcontactthee-fileHelpdeskat518-457-6387. Thee-fileunitwillsendnewapplicantsaformtoobtainthenecessaryapplicantcontact,e-fileprogramandelectronicpaymentprograminformation.

Currentparticipants

Currentparticipantsintheelectronicpaymentvoucherprogramshouldnotifythee-fileHelpdeskat518-457-6387whenthereisachangetothecontactandprograminformationinitiallyprovided.

TestingandCertification

Electronicpaymentvoucherprogram:AllnewsoftwaredevelopersandtransmittersarerequiredtotestwithNYS.Newfilers,filingthroughapprovedsoftwareproviders,arenotrequiredtotest.

Contactthee-fileHelpDeskat518-457-6387 forinformationabouttestingandcertification.

FilingEstimated Tax(IT‐2106)andIT‐205 balanceduepayments

ThispaymentoptionenablesaFiduciaryfilertomakeonepaymentcoveringmultipletrust/estateaccounts.Thisprocesshasadatatransmissioncomponent(accountinformation,taxperiod,amount,etc.)andapaymentcomponent(fedwireorpapercheckremittance).Afedwiremustconformtotheformatspecifiedintheappendix.ApaymentbyacheckmustbeaccompaniedbyaCheckTransmittalForm(seeappendix)toinsurethatitisappliedcorrectly.

ElectronicIT-2106estimatedtaxpaymentsandelectronicIT-205balanceduepaymentsusethesamerecordlayoutandmethodologyforprocessingpaymentvoucherdataandpayments.Fiduciaryfilersshouldfollowtheirsoftwareprovider’sinstructions.Thepaymentduedatesarethesameforfilingelectronicallyoronpaper.

Softwaredevelopersshouldreferto IT-2106EstimatedTaxandIT-205BalanceDuePaymentRecord.ThefieldQuarter/DueDateontherecordlayoutindicateswhetherthepaymentisforestimatedtaxorforIT-205balancedue.

WhenfilingIT-205paymentdata,theNewYorkCityamountandYonkersamountfieldsshouldbeblank,andtheNYSamountshouldbeequaltotheTotalAmountfield.

Eachtransmissioncontainstrust/estateaccountsdataforthesametaxperiod.Afilercancreatemultipletransmissionsforthesametaxperiod(e.g.,toaddmorepayments).However,donotmixdifferenttaxperiodsinthesametransmission.Thereisnolimitonthenumberofaccountsforwhichaprogramparticipantcanfile.Voucherrecordscanbesortedinanyorderonthevoucherfile.

Paymentprocessingcenter

PaymentvoucherdataistransmittedtoNYS’spaymentprocessingcenter,JPMorganChase.Payment(byfedwireorabankcheck)isalsosenttoNYS’spaymentprocessingcenter.

NYS’spaymentprocessingcenterisresponsibleforreceivingfilingsdirectlyfromfilersandprocessingthedatainaccordancewiththeNYSrequirements,includingvalidatingandreconcilingthedata,andprovidingacknowledgmentofsuccessfulprocessing.NYS’spaymentprocessingcenterwillworkwithprogramparticipantstoestablishdatacommunications,andoperationallywillberesponsibleforcommunicatingwithafiduciaryfiler’sdesignatedcontact(s)forresolvingproblemsdirectlyrelatedtothetransmissionofvoucherdataandtheassociatedpayment.

NYSretainsdirectresponsibilityforallprocessingofthetaxdatasubsequenttopaymentprocessingcenterinvolvement,includingmaintainingandreconcilingtaxpayeraccounts,and

protestandexceptionresolution.

Filingandprocessingprocedures

A.Settingupandtestinganew bulkfileraccount-Tosetupanewbulkfiler,DTFnotifiesprocessingcenterJPMCthatthereisanewfilerwhowishestotestconnectivity.

1.ArepresentativefromJPMCwillcontactthefileranddirectthemtoprovidethefollowinginformationfortestingpurposes:

FilerIDandname

Datevoucherdataandpaymentwillbesent

Numberofvoucherrecordsandtotalamount

Paymentmethod(fedwireorcheck)andamount

2.JPMCwillprovidetransmissionprotocoltothefilers.

3.Ifthefiledoesn’tpasstheeditsandvalidations,JPMCwillcontactthefilertoresolvetheproblem.Thefilermayneedtocorrecterrorsinthefileandre-transmit.

4.Ifthefilepassestheeditsandvalidations,JPMCwillacknowledgethereceiptbye-mailtothefiler.

B.Filingandmakingpayments-Oncetestingiscomplete,filersmustusethefollowingprocedurestosendvoucherdatafilesandpaymentstoJPMC:

1.FilertransmitsvoucherdatatoJPMCviatheinternetusingtransmissionprotocolprovidedbyJPMC.

2.Ifthereisanytransmissionproblem,filersshouldcontactthee-filehelpdesk(seeAppendixContactInformation).

3.FilerinitiateswiretransfertoJPMCormailssinglecheckwithChecktransmittalformtoJPMC.

4.FilershouldensurethatvoucherdateandmatchingpaymentarebothreceivedatJPMConthesameday.

5.JPMCwillcontactDTFifthematchingpaymentforavoucherdatafileisnotreceived(orpaymentreceivedwithoutmatchingdatafile)withinthreebusinessdays.DTFwillcontactthefilertosendtheamountdue.

C.Confirmingandvalidatingfiles

1.JPMCvalidatesthefilereceived

2.Ifthefilefailstheeditsandvalidations,JPMCwillcontactDTFtoresolvetheissue.

Thefilermayneedtocorrecterrorsinthefileandre-transmit.

3.Ifthefilepassestheeditsandvalidations,JPMCwillacknowledgereceiptofthefilebye-mailtothefiler.

D.Reconcilingvoucherdataandpayment

1.JPMCreconcilesthevoucherdataandthepaymentreceived.

2.Ifthepaymentreconcileswiththedatafile,JPMCwillsendthefilerareconciliatione-mailstatingthenumberofvoucherrecordsandtotalpaymentreceived.

3.Ifthepaymentdoesn’treconcilewiththevoucherdatafile,eitherJPMCorDTFwillcontactthefiler.

Ifthepaymentiscorrectbutthedataisincorrect,JPMCwilldeletethedatafileand thefilermusttransmitacorrectedfileassoonaspossible.

Ifthepayment(fedwire)isincorrectanditis greaterthanthetotalamountspecifiedinthedatafile,DTFwillrequirethatthefilersendacorrecteddatafiletomatchthefedwireamount.

Ifthepayment(fedwire)isincorrectanditislessthanthetotalamountspecifiedinthedatafile,thefilermustsendanadditionalfedwireforthedifference.

Ifthepayment(check)isincorrectanditisgreaterthanthetotalamountspecifiedin thedatafile,JPMCwillreturnthechecktothefilerandhavethefilersendanew checkforthecorrectamountwithaChecktransmittalform.

Additionalpayments(ifinitialpaymentisshort)andreplacementpaymentsmustbereceivedwithintwobusinessdaysofnotificationortheywillbeconsideredlate.

Appendix

ContactInformation

DepartmentofTaxationandFinance

Returninquiries:e-fileHelpDesk:518-457-6387

MailchecksforelectronicIT-2106estimatedtax/IT-205balanceduepaymentswithChecktransmittalfromto:

JPMORGANCHASE

BULKFILER–MAGPROCESSING33LEWISRD

BINGHAMTON,NY13905-1040

Fielddescription / Line / Field / Fieldinput / Footnote
PrimaryInformationArea
Prioritycode / 1 / 1 / 02 / Usedbythe
FederalReserve.
Inputismandatoryand
isalways02.
Receivingbank
identifier / 2 / 2 / 071000013 / Specifiesthe
RDFIorReceiving
Bank'sTransitRouting.Inputismandatoryandisalways071000013.
Fedwire
type/subtype / 2 / 3 / 1000 / Usedbythe
FederalReservetodescribecertain
characteristicsofthetransaction.Inputismandatoryand
isalways1000.
Sendingbank
identifier / 3 / 4 / Numeric / Specifies
sendingbank'stransitrouting
number.
Inputismandatory.
Fedwireclasscode / 3 / 5 / Numeric / Foroptionaluse
bysendingbank.
Sendingbank
Reference / 3 / 6 / Numeric / Areference
numberassignedbythesendingbank.
Fedwiredollar
amount / 3 / 7 / Numeric / Specifiesthe
dollaramountoftheFedwire.ThisisthepaymentthatwillberemittedtoNewYorkState.
Sendingbankname / 4 / 8 / Alpha-numeric / Abbreviationof
sendingbank.Inputis
mandatory.
Orderparty / 4 / 9 / Alpha-numeric / Specifiesthe
legalnameofthecompany
remitting
payment.Thisfieldismandatoryand
shouldbestructuredasfollows:ORG=yourcompany’slegalname;For
example,ORG=ABC
Corporation.
Third-partyinformation
Receivingbank / 5 / 10 / JPMorganChase / Abbreviationof
thereceivingbank'sname.Inputis
mandatoryandisalways
JPMorganChase.
Productcode / 5 / 11 / CTR / Describesthe
transactiontype.InputismandatoryandisalwaysCTR
(customertransfer).
Thirdparty/beneficiary / 5 / 12 / BNF=NYSDTF / Specifiesthe
receivingparty.InputismandatoryandisalwaysBNF
=NYSDTF
(NewYork
StateDepartmentofTaxationandFinance).
Beneficiaryaccount
number / 5 / 13 / 658562574 / Specifies
accountnumberoftheDepartmentof
Taxationand
Finance.Inputis
mandatoryandisalways
658562574.
Originatorto
beneficiaryinformation / 67 / 14 / Numeric / Seethe
Originatortobeneficiaryformat(field14)
tablebelow.

Fedwirespecifications

Originatortobeneficiaryformat(field14)

ThistableshowstheformatfortheOriginatortobeneficiaryinformation(field14).Thisfieldismadeupofseveralsub-fieldsandiswherespecifictaxfilinginformationisreported.

Subpositiondescription / Position / Fieldsize / Fieldinput / Comments
Segmentidentifier / 1-4 / 4 / OBI= / Indicatesthe
beginningofyourcompany'staxidentifyinginformation.
InputismandatoryandisalwaysOBI=.
Separator / 5 / 1 / *
Taxtypecode / 6-7 / 2 / ET / Identifiesthetax
paymenttype.InputisalwaysET.
Separator / 8 / 1 / *
Accountname / 9-25 / 17 / “NYS
ESTIMATEDTAX” / Identifiesthetax
accountname.Inputisalways
NYSESTIMATEDTAX.
Separator / 26 / 1 / *
FilerID / 27-30 / 4 / Numeric / 4-digitnumber
assignedbyNYSTaxDepartment.
Separator / 31 / 1 / *
Taxperiod/payment
type / 32-33 / 2 / Alpha-numeric / Nolongerrequired
Separator / 34 / 1 / *
Numberofvoucher
datarecords / 35-40 / 6 / Numeric / Specifiesthe
numberofvoucherrecordsincludedin
thefilewhichcorrespondstothispayment.
Rightjustified
withunusedspaces
filledwithzeroes.
Separator / 41 / 1 / *
Totalpaymentamount / 42-53 / 12 / Numeric / Specifiesthe
amountofthepayment.Rightjustified,dollarsandno
cents,unusedspaces.
Filledwithzeroes.Must=sumofTotalamountfiled
fromallvoucherrecordsonthevoucherdatafile.

Checktransmittal form

NewYorkStateDepartmentofTaxationandFinanceEstimatedTaxPayments(IT-2106)andIT-205BalanceDuePayments
SectionA---Tobecompletedbyfiduciaryfiler
1.Firm'sname:
2.Firm’sAddress:
3.NYSassignedFilerID:(4digits)
4.Voucherfilinginformation:
(Theinformationinitems4athrough4ebelowmustcorrespondtothevoucherfilingassociatedwiththispayment)
Taxperiod(e.g.2011IT-205balancedue;2012IT-2106Quarter1):
b.Datevoucherfiletransmitted:
c.Numberofvoucherrecords:
d.Totalpaymentamount (checkamount): $.00
EnclosewiththisformacheckmadepayabletoNYS
IncomeTax.
Indicateonthecheckyour4-digitFilerID,IT-2106,orIT-205balancedue,andtaxyear
Sendto:
JPMorganChase
BulkFiler–MagProcessing 33Lewis Road
BinghamtonNY13905-1040 / SECTIONB
FORDTFUSEONLY
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Datereceived: