Directory Results for New York State Department of Taxation and Finance Instructions for IT-205 Fiduciary Income Tax Return IT-205-I New York State New York City Yonkers Form IT-205 highlights for tax year 2014 General changes Yonkers resident income tax surcharge Em to New York State Department of Taxation and Finance Instructions for IT-205 Fiduciary Income Tax Return New York State City of New York City of Yonkers IT-205-I A part-year resident trust is a trust that meets the definition of resident