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Directory Results for New York State Department of Taxation and Finance Separate Tax on Lump-Sum Distributions New York State City of New York Name(s) as shown on return IT-230 Attach to IT-201, IT-203 or IT-205 - tax ny to New York State Department of Taxation and Finance Separate Tax on Lump-Sum Distributions New York State New York City Attach to IT-201, IT-203, or IT-205 - tax ny