Fillable Combined Real Estate Transfer Tax Return, Credit Line (Federal Standard Abstract)

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Combined Real Estate Transfer Tax Return, Credit Line (Federal Standard Abstract)

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Department of Taxation and Finance
Combined Real Estate
Transfer Tax Return,
Credit Line Mortgage Certicate, and
Certication of Exemption from the
Payment of Estimated Personal Income Tax
TP-584 (7/19)
Recording ofce time stamp
See Form TP-584-I, Instructions for Form TP-584, before completing this form. Print or type.
Schedule A – Information relating to conveyance
Condition of conveyance (mark all that apply)
a. Conveyance of fee interest
b.
Acquisition of a controlling interest (state
percentage acquired %)
c. Transfer of a controlling interest (state
percentage transferred %)
d. Conveyance to cooperative housing
corporation
e.
Conveyance pursuant to or in lieu of
foreclosure or enforcement of security
interest
(attach Form TP-584.1, Schedule E)
Grantor/Transferor
Individual
Corporation
Partnership
Estate/Trust
Single member LLC
Other
Grantee/Transferee
Individual
Corporation
Partnership
Estate/Trust
Single member LLC
Other
Name
(if individual, last, rst, middle initial) ( mark an X if more than one grantor) Social Security number
Mailing address Social Security number
City State ZIP code EIN
Single member EIN or SSN
Name
(if individual, last, rst, middle initial) ( mark an X if more than one grantee) Social Security number
Mailing address Social Security number
City State ZIP code EIN
Single member EIN or SSN
Location and description of property conveyed
f. Conveyance which consists of a
mere change of identity or form of
ownership or organization
(attach
Form TP-584.1, Schedule F)
g. Conveyance for which credit for tax
previously paid will be claimed (attach
Form TP-584.1, Schedule G)
h.
Conveyance of cooperative apartment(s)
i. Syndication
j. Conveyance of air rights or
development rights
k. Contract assignment
l. Option assignment or surrender
m. Leasehold assignment or surrender
n. Leasehold grant
o. Conveyance of an easement
p. Conveyance for which exemption
from transfer tax claimed (complete
Schedule B, Part 3)
q. Conveyance of property partly within
and partly outside the state
r.
Conveyance pursuant to divorce or separation
s. Other (describe)
Tax map designation – SWIS code Street address City, town, or village
County
Section, block & lot
(six digits)
(include dots and dashes)
Type of property conveyed (mark an X in applicable box)
1 One- to three-family house 5 Commercial/Industrial Date of conveyance
2 Residential cooperative 6 Apartment building
3 Residential condominium 7 Ofce building
4 Vacant land 8 Other
Percentage of real property
conveyed which is residential
real property
%
(see instructions)
month day year
For recording ofcer’s use Amount received Date received Transaction number
Schedule B, Part 1 $
Schedule B, Part 2 $
Single member’s name if grantor is a single member LLC
(see instructions)
Single member’s name if grantee is a single member LLC (see instructions)
Page 2 of 4 TP-584 (7/19)
Part 3 – Explanation of exemption claimed on Part 1, line 1
(mark any boxes that apply)
The conveyance of real property is exempt from the real estate transfer tax for the following reason:
a. Conveyance is to the United Nations, the United States of America, New York State, or any of their instrumentalities, agencies,
or political subdivisions (or any public corporation, including a public corporation created pursuant to agreement or compact
with another state or Canada) ............................................................................................................................................................ a
b. Conveyance is to secure a debt or other obligation............................................................................................................................ b
c. Conveyance is without additional consideration to conrm, correct, modify, or supplement a prior conveyance ............................... c
d. Conveyance of real property is without consideration and not in connection with a sale, including conveyances conveying
realty as bona de gifts ....................................................................................................................................................................... d
e. Conveyance is given in connection with a tax sale............................................................................................................................. e
f. Conveyance is a mere change of identity or form of ownership or organization where there is no change in benecial
ownership. (This exemption cannot be claimed for a conveyance to a cooperative housing corporation of real property
comprising the cooperative dwelling or dwellings.) Attach Form TP-584.1, Schedule F .................................................................... f
g. Conveyance consists of deed of partition ........................................................................................................................................... g
h. Conveyance is given pursuant to the federal Bankruptcy Act............................................................................................................. h
i. Conveyance consists of the execution of a contract to sell real property, without the use or occupancy of such property, or
the granting of an option to purchase real property, without the use or occupancy of such property ................................................. i
j. Conveyance of an option or contract to purchase real property with the use or occupancy of such property where the
consideration is less than $200,000 and such property was used solely by the grantor as the grantor’s personal residence
and consists of a one-, two-, or three-family house, an individual residential condominium unit, or the sale of stock
in a cooperative housing corporation in connection with the grant or transfer of a proprietary leasehold covering an
individual residential cooperative apartment....................................................................................................................................... j
k. Conveyance is not a conveyance within the meaning of Tax Law, Article 31, § 1401(e)
(attach documents
supporting such claim) ........................................................................................................................................................................... k
Schedule B – Real estate transfer tax return (Tax Law, Article 31)
Part 1 – Computation of tax due
1 Enter amount of consideration for the conveyance
(if you are claiming a total exemption from tax, mark the
exemption claimed box, enter consideration and proceed to Part 3) ................................ Exemption claimed 1.
2 Continuing lien deduction
(see instructions if property is taken subject to mortgage or lien) .......................................... 2.
3 Taxable consideration
(subtract line 2 from line 1) ................................................................................................... 3.
4 Tax: $2 for each $500, or fractional part thereof, of consideration on line 3 ........................................................ 4.
5 Amount of credit claimed for tax previously paid
(see instructions and attach Form TP-584.1, Schedule G) ............... 5.
6 Total tax due*
(subtract line 5 from line 4) ................................................................................................................ 6.
Part 2 – Computation of additional tax due on the conveyance of residential real property for $1 million or more
1 Enter amount of consideration for conveyance (from Part 1, line 1) ....................................................................... 1.
2
Taxable consideration (multiply line 1 by the percentage of the premises which is residential real property, as shown in Schedule A)
... 2.
3 Total additional transfer tax due*
(multiply line 2 by 1% (.01)) .................................................................................. 3.
* The total tax (from Part 1, line 6 and Part 2, line 3 above) is due within 15 days from the date of conveyance. Make check(s) payable to
the county clerk where the recording is to take place. For conveyances of real property within New York City, use Form TP-584-NYC. If a
recording is not required, send this return and your check(s) made payable to the NYS Department of Taxation and Finance, directly to the
NYS Tax Department, RETT Return Processing, PO Box 5045, Albany NY 12205-0045. If not using U.S. Mail, see Publication 55, Designated
Private Delivery Services.
Page 3 of 4 TP-584 (7/19)
Complete the following only if the interest being transferred is a fee simple interest.
I (we) certify that: (mark an X in the appropriate box)
1. The real property being sold or transferred is not subject to an outstanding credit line mortgage.
2. The real property being sold or transferred is subject to an outstanding credit line mortgage. However, an exemption from the tax
is claimed for the following reason:
a The transfer of real property is a transfer of a fee simple interest to a person or persons who held a fee simple interest in the
real property (whether as a joint tenant, a tenant in common or otherwise) immediately before the transfer.
b The transfer of real property is (A) to a person or persons related by blood, marriage or adoption to the original obligor or
to one or more of the original obligors or (B) to a person or entity where 50% or more of the benecial interest in such real
property after the transfer is held by the transferor or such related person or persons (as in the case of a transfer to a trustee for
the benet of a minor or the transfer to a trust for the benet of the transferor).
c The transfer of real property is a transfer to a trustee in bankruptcy, a receiver, assignee, or other ofcer of a court.
d The maximum principal amount secured by the credit line mortgage is $3,000,000 or more, and the real property being sold
or transferred is not principally improved nor will it be improved by a one- to six-family owner-occupied residence or dwelling.
Note: for purposes of determining whether the maximum principal amount secured is $3,000,000 or more as described above, the
amounts secured by two or more credit line mortgages may be aggregated under certain circumstances. See TSB-M-96(6)-R for
more information regarding these aggregation requirements.
e Other (attach detailed explanation).
3. The real property being transferred is presently subject to an outstanding credit line mortgage. However, no tax is due for the
following reason:
a A certicate of discharge of the credit line mortgage is being offered at the time of recording the deed.
b A check has been drawn payable for transmission to the credit line mortgagee or his agent for the balance due, and a
satisfaction of such mortgage will be recorded as soon as it is available.
4. The real property being transferred is subject to an outstanding credit line mortgage recorded in
(insert liber and page or reel or other identication of the mortgage). The maximum principal amount of debt or obligation secured
by the mortgage is . No exemption from tax is claimed and the tax of
is being paid herewith. (Make check payable to county clerk where deed will be recorded.)
Schedule C – Credit Line Mortgage Certicate (Tax Law, Article 11)
The undersigned certify that the above information contained in schedules A, B, and C, including any return, certication, schedule, or
attachment, is to the best of his/her knowledge, true and complete, and authorize the person(s) submitting such form on their behalf to receive
a copy for purposes of recording the deed or other instrument effecting the conveyance.
Signature (both the grantor(s) and grantee(s) must sign)
Grantor signature Title Grantee signature Title
Reminder: Did you complete all of the required information in Schedules A, B, and C? Are you required to complete Schedule D? If you
marked e, f, or g in Schedule A, did you complete Form TP-584.1? Have you attached your check(s) made payable to the county clerk where
recording will take place? If no recording is required, send this return and your check(s), made payable to the NYS Department of Taxation
and Finance, directly to the NYS Tax Department, RETT Return Processing, PO Box 5045, Albany NY 12205-0045. If not using U.S. Mail,
see Publication 55, Designated Private Delivery Services.
Grantor signature Title Grantee signature Title
Page 4 of 4 TP-584 (7/19)
Schedule D – Certication of exemption from the payment of estimated personal income tax (Tax Law, Article 22, § 663)
Complete the following only if a fee simple interest or a cooperative unit is being transferred by an individual or estate or trust.
If the property is being conveyed by a referee pursuant to a foreclosure proceeding, proceed to Part 2, mark the second box under
Exemptions for nonresident transferor(s)/seller(s), and sign at bottom.
Part 1 – New York State residents
If you are a New York State resident transferor(s)/seller(s) listed in Form TP-584, Schedule A (or an attachment to Form TP-584), you
must sign the certication below. If one or more transferors/sellers of the real property or cooperative unit is a resident of New York State,
each resident transferor/seller must sign in the space provided. If more space is needed, photocopy this Schedule D and submit as many
schedules as necessary to accommodate all resident transferors/sellers.
This is to certify that at the time of the sale or transfer of the real property or cooperative unit, the transferor(s)/seller(s) as signed below was
a resident of New York State, and therefore is not required to pay estimated personal income tax under Tax Law, § 663(a) upon the sale or
transfer of this real property or cooperative unit.
Signature Print full name Date
Signature Print full name Date
Signature Print full name Date
Signature Print full name Date
Signature Print full name Date
Signature Print full name Date
Signature Print full name Date
Signature Print full name Date
Note: A resident of New York State may still be required to pay estimated tax under Tax Law, § 685(c), but not as a condition of recording a
deed.
Certication of resident transferor(s)/seller(s)
This is to certify that at the time of the sale or transfer of the real property or cooperative unit, the transferor(s)/seller(s) (grantor) of this real
property or cooperative unit was a nonresident of New York State, but is not required to pay estimated personal income tax under Tax Law,
§ 663 due to one of the following exemptions:
The real property or cooperative unit being sold or transferred qualies in total as the transferor’s/seller’s principal residence
(within the meaning of Internal Revenue Code, section 121) from to
(see instructions).
Date Date
The transferor/seller is a mortgagor conveying the mortgaged property to a mortgagee in foreclosure, or in lieu of foreclosure with
no additional consideration.
The transferor or transferee is an agency or authority of the United States of America, an agency or authority of the state of
New York, the Federal National Mortgage Association, the Federal Home Loan Mortgage Corporation, the Government National
Mortgage Association, or a private mortgage insurance company.
Part 2 – Nonresidents of New York State
If you are a nonresident of New York State listed as a transferor/seller in Form TP-584, Schedule A (or an attachment to Form TP-584) but are
not required to pay estimated personal income tax because one of the exemptions below applies under Tax Law, § 663(c), mark the box of
the appropriate exemption below. If any one of the exemptions below applies to the transferor(s)/seller(s), that transferor(s)/seller(s) is not
required to pay estimated personal income tax to New York State under Tax Law, § 663. Each nonresident transferor/seller who qualies
under one of the exemptions below must sign in the space provided. If more space is needed, photocopy this Schedule D and submit as
many schedules as necessary to accommodate all nonresident transferors/sellers.
If none of these exemption statements apply, you must complete Form IT-2663, Nonresident Real Property Estimated Income Tax Payment
Form, or Form IT-2664, Nonresident Cooperative Unit Estimated Income Tax Payment Form. For more information, see Payment of estimated
personal income tax, on Form TP-584-I, page 1.
Exemption for nonresident transferor(s)/seller(s)
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Combined Real Estate Transfer Tax Return, Credit Line (Federal Standard Abstract)

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Completed 29 December 2021

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