Tax Law, § 651 (e)

The New York State fiduciary income tax return for an estate or trust must be made on form IT-205 (supplemented in certain instances by form IT-205-A) and filed by the fiduciary. When the fiduciary is a trustee of two or more trusts, he must make a separate New York State fiduciary income tax return for each trust, even though such trusts were created by the same grantor for the same beneficiary or beneficiaries.