New York State Transfer Tax Form TP584 Calculations
Effective July 1, 2021, the base tax and additional base tax may not be paid directly or indirectly by the grantee (buyer) except as provided in a contract between the grantor (seller) and the buyer. However, if the buyer pays those taxes because the seller failed to pay them, then the buyer will have a cause of action against the seller for recovery of payment of those taxes.
In the case of the conveyance of residential real property, if the transfer tax is paid by the buyer pursuant to a contract between the buyer and seller, the amount of tax shall be excluded from the calculation subject to tax