How do I fix NYState IT-205 for an irrevocable living trust that says a IT-606 form is required but the trust's principal residence (sold in 10/21) is not in a QEZE zone?

[AErnstTT]

Grantor had transferred his checking account and principal residence into revocable living trust in 2020.  He died 1/2021 and trust became irrevocable. Decedent's wife is 100% income beneficiary of Living Trust.  Home in upstate NY was sold 10/2021 &  replaced with home bought in FL for decedent's wife to live closer to family.  Home in FL is in irrevocable living trust.  Living trust is resident NY State trust.  Trust paid real estate taxes in NY and FL.  As of 12/31/2021 the Trust does not own any property or assets in New York other than a checking account. Other assets transferred into trust were life insurance proceeds and 401k plan as beneficiary.  No 401k plan funds have been withdrawn/distributed.

[tagteam]

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