TP-584 Transfer Tax Return

NY Tax Law Article 31, §§ 1409–1410 (Returns and Payment — Combined Real Estate Transfer Tax Return, Form TP-584/TP-584-NYC)

Under NY Tax Law § 1409 ("Returns"), a joint return (Form TP-584, or TP-584-NYC for conveyances in New York City) must be filed by both the grantor and grantee for each conveyance of real property, whether or not transfer tax is due. Under the companion § 1410 ("Payment"), the recording officer may not record a deed or other conveyance instrument until the required § 1409 return has been filed and any real estate transfer tax (and applicable mansion tax) has been paid. The TP-584 forms are New York State Department of Taxation and Finance forms filed with the recording officer; they are distinct from the separate NYC Real Property Transfer Tax (Form NYC-RPT) administered by the NYC Department of Finance.