reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 151 - New York State Income Tax Returns And Liabilities › Section 151.20 - Group New York State nonresident personal income tax return for certain nonresident taxpayers

Current through Register Vol. 46, No. 28, July 10, 2024
The Commissioner of Taxation and Finance may, in the
						commissioner's discretion and upon such conditions as the commissioner may
						prescribe, extend the privilege of filing a group nonresident income tax
						return, as provided in section
						151.17 
						of this Part with respect to partnerships and nonresident partners, to the
						nonresident persons in any other class of group or organization with
						characteristics similar but not identical to the characteristics specified in
						section
						151.17 
						of this Part. For this purpose, the provisions of section
						151.17 
						of this Part shall apply in the same manner and effect as if such rules had
						been incorporated in full in this section, except where inconsistent or
						irrelevant to the standards and conditions established under this
						section.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 151 - New York State Income Tax Returns And Liabilities › Section 151.21 - Special rules concerning group returns for nonresident persons with New York source income from more than one source

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General. Where a nonresident person would
					 otherwise qualify to participate in a group return permitted under sections
					 151.17,
					 151.18,
					 151.19
					 or
					 151.20 
					 of this Part, except that such nonresident (or the spouse of such nonresident)
					 has New York source income from sources other than the group, such nonresident
					 shall, nevertheless, be permitted to elect to participate in the group return
					 under the following conditions:
(1) the
					 nonresident person's New York source income from other sources is only from a
					 partnership, professional athletic team, New York S corporation or other group
					 or organization that properly files a group return under sections
					 151.17,
					 151.18,
					 151.19
					 or
					 151.20 
					 of this Part for the tax year;
(2)
					 the nonresident person properly participates in the group return for each such
					 partnership, professional athletic team, New York S corporation or group or
					 organization for the tax year;
(3)
					 the nonresident person, if deriving New York City source income from more than
					 one source, elects to waive the right to claim the exclusion against the total
					 wages and total net earnings from self-employment for purposes of the City of
					 New York nonresident earnings taxes and so informs the partnerships,
					 professional athletic teams, New York S corporations or other groups or
					 organizations authorized to make, file, or execute the group returns that
					 report such New York City source income on behalf of such nonresident person;
					 and
(4) the nonresident person, if
					 deriving City of Yonkers source income from more than one source, elects to
					 waive the right to claim the exclusion against the total wages and total net
					 earnings from self-employment for purposes of the City of Yonkers nonresident
					 earnings taxes and so informs the partnerships, professional athletic teams,
					 New York S corporations or other groups or organizations authorized to make,
					 file, or execute the group returns that report such City of Yonkers source
					 income on behalf of such nonresident person.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.1 - Time for filing New York State income tax returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 651, 652
The New York State income tax returns of individuals,
						  trusts, estates or partnerships required to be made under this Subchapter must
						  be filed on or before the 15th day of the fourth month following the close of
						  the taxable year (April 15th in the case of a calendar year taxpayer). The
						  words
close of the taxable year
referred to in the previous
						  sentence have the same meaning for New York State income tax purposes as when
						  used for Federal income tax purposes. See section
						  152.11  of this
						  Part for the time for filing a New York State personal income tax return of a
						  nonresident alien individual and section
						  158.9 
						  of this Article for the time for filing a New York State partnership return
						  where the partnership consists entirely of nonresident
						  aliens.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.2 - Due date

Current through Register Vol. 46, No. 28, July 10, 2024
The due date for the filing of a New York State income
						  tax return is the last day upon which such return is required to be filed in
						  accordance with this Subchapter, or the last day of the period covered by any
						  extension of time allowed under Part 157 of this Article. As to the due date
						  for payment of the income tax, see sections
						  152.14 
						  -152.18 of this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.3 - Last day on Saturday, Sunday or legal holiday

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 691(c)
When the last day prescribed in this Subchapter
						  (including the last day covered by an extension of time) for filing a New York
						  State income tax return falls on a Saturday, Sunday, or a day which is a legal
						  holiday in New York State, see section
						  2399.3 
						  of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.4 - Timely mailing treated as timely filing

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 691(a)
Where any New York State income tax return required to
						  be filed within a prescribed period or on or before a prescribed date is mailed
						  in accordance with the provisions of section
						  2399.2 
						  of this Title, such return will be deemed timely filed.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.5 - Filing of New York State income tax return before due date

Current through Register Vol. 46, No. 28, July 10, 2024
A New York State income tax return may be filed at any
						  time prior to the date such return is required to be filed under this
						  Subchapter. If a New York State income tax return is filed prior to the
						  expiration of the taxable period, it must disclose the correct amount of income
						  and deduction to the extent known to the taxpayer at the time such return is
						  filed, and an estimate as nearly correct as possible of those items of income
						  which cannot be definitely ascertained at the time such return is made. If it
						  later appears that any item of income or deduction was not accurately reported,
						  an amended New York State income tax return must be filed on or before the
						  final due date of such return. With regard to the income tax due on an amended
						  New York State income tax return, see section
						  152.15 
						  of this Part. Until the due date of a New York State income tax return, it is
						  considered a tentative New York State income tax return which will then become
						  a final New York State income tax return, unless an amended New York State
						  income tax return is filed on or prior to such due date.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.6 - New York State personal income tax returns of military personnel

Current through Register Vol. 46, No. 28, July 10, 2024
A member of the Armed Forces of the United States is
						  required to file his New York State personal income tax return at the same time
						  and in the same manner as any other taxpayer. However, see section 696  of the Tax Law with respect to the time
						  for filing a New York State personal income tax return by a member of the Armed
						  Forces of the United States serving in an area properly designated as a combat
						  zone, or who is hospitalized as a result of such service. Also, see Part 157 of
						  this Article for provisions relating to extensions of time to file New York
						  State personal income tax returns.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.7 - New York State income tax return for decedent

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 651(c)
The due date for filing a New York State income tax
						  return for a decedent, covering the period which ended with his death, is the
						  same as if he had lived until the end of his normal taxable year. If he
						  reported on a calendar-year basis and died during the taxable year, the New
						  York State income tax return, covering the period from January first until his
						  death, is due on April 15th of the succeeding year, regardless of whether his
						  death occurred early in the taxable year or on the last day of that year. Such
						  return may be filed at any time after the appointment and qualification of the
						  executor or administrator and without waiting for the close of the decedent's
						  normal taxable year. If a surviving husband or wife meets the provisions of
						  section
						  151.11(b) 
						  of this Article and properly files a joint New York State personal income tax
						  return with the deceased spouse, the due date for such joint return is the 15th
						  day of the fourth month following the close of the taxable year of the
						  surviving spouse.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.8 - New York State income tax returns for periods of less than 12 months

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In the case of
						an estate, trust or partnership which was not in existence for the entire 12
						months of its normal taxable year, the short period which the taxpayer was in
						existence during such 12 months is a taxable year for which a New York State
						income tax return must be filed. Examples of such short taxable years are as
						follows:
(1) If a partnership is terminated
						and completely liquidated during its normal taxable year and this results in an
						accounting period of less than 12 months for Federal income tax purposes, such
						period is a taxable year for which a New York State partnership return must be
						filed.
(2) The first New York State
						fiduciary return of an estate or trust will often be a short- period income tax
						return, due to the choice of an accounting period by the fiduciary which is
						either a calendar year or fiscal year. For an estate, the first New York State
						fiduciary return would cover the period from the day following the decedent's
						death to the start of the regular tax year selected by the fiduciary; for a
						trust, the first New York State fiduciary return would cover the period from
						the date the trust was established to the beginning of the trust's regular tax
						year, as selected by the trustee.
(3) The final New York State fiduciary return
						of an estate or trust will in many situations be a short-period income tax
						return, due to the termination of administration with respect to the estate, or
						the termination of the trust, during its normal taxable year.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.9 - Change of accounting period

Current through Register Vol. 46, No. 28, July 10, 2024
In the case of a short-period income tax return
						  resulting from a change of accounting period (see section 604 of the Tax Law),
						  the general filing requirements stated in section
						  152.1 
						  of this Part will likewise apply.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.10 - Change of resident status

Current through Register Vol. 46, No. 28, July 10, 2024
In the case of a change of residence during the taxable
						  year, requiring the filing of two New York State personal income tax returns
						  for such taxable year as prescribed in Part 154 of this Article, the due date
						  for the filing of the New York State resident and nonresident personal income
						  tax returns is the 15th day of the fourth month following the close of the
						  entire taxable year covered by both such returns, i.e., the same as though no
						  change of residence had occurred. This rule applies even in cases where no New
						  York State personal income tax return need be filed for the part of the year
						  subsequent to the change (where the taxpayer has no New York adjusted gross
						  income during that portion of the year). The provisions of this section also
						  apply to an individual who, although domiciled in New York State, is filing two
						  New York State personal income tax returns for the taxable year because he is a
						  resident of New York State for part of the taxable year and he is considered to
						  be a nonresident of New York State for the other part of the same taxable year
						  pursuant to the provisions of section 605 (a)(1)(B)  of the Tax
						  Law. See Part 157 of this Article for provisions relating to extensions of time
						  for filing New York State personal income tax returns.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Time for Filing New York State Income Tax Returns › Section 152.11 - Nonresident aliens

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 651(g)
The due date for filing a New York State personal
						  income tax return which is required to be filed for the taxable year by a
						  nonresident alien individual is the date prescribed for the filing of his or
						  her Federal income tax return for the taxable year.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Place for Filing New York State Income Tax Returns › Section 152.12 - Place for filing New York State income tax returns

Current through Register Vol. 46, No. 28, July 10, 2024
Any New York State income tax return required to be
						  filed under this Subchapter, by or for a resident individual, a nonresident
						  individual, a partnership, a resident estate or trust or a nonresident estate
						  or trust, must be delivered, mailed, or transmitted to the address or location
						  as directed in the appropriate forms and instructions.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Place for Filing New York State Income Tax Returns › Section 152.13 - Application for extension of time

Current through Register Vol. 46, No. 28, July 10, 2024
All applications for extensions of time must be
						  delivered, mailed, or transmitted to the address or location as directed in the
						  appropriate forms and instructions (see Part 157 of this
						  Article).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Payment of Income Tax › Section 152.14 - Payment of income tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 652, 691
(a) Except as otherwise provided in this
						Subchapter, a person required to make and file a New York State income tax
						return under the provisions of this Subchapter must, without assessment, notice
						or demand, pay in full any income tax due thereon to the New York State
						Department of Taxation and Finance on or before the due date fixed for filing
						such return. As to extensions of time for payment of income tax allowed in
						connection with extensions of time to file a New York State income tax return,
						see Part 157 of this Article.
(b)
						Where any payment of income tax required to be made within a prescribed period
						or on or before a prescribed date is mailed in accordance with the provisions
						of section
						2399.2 
						of this Title, such payment, if not dishonored upon presentment, will be deemed
						timely made.
(c) See section
						2399.3 
						of this Title when the last day prescribed (including any extensions of time)
						for making any payment falls on a Saturday, Sunday or a legal holiday in the
						State of New York.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Payment of Income Tax › Section 152.15 - Amended New York State income tax return filed on or before due date

Current through Register Vol. 46, No. 28, July 10, 2024
Where a taxpayer has filed a New York State income tax
						  return prior to the expiration of the taxable period (see section
						  152.5 
						  of this Part), and later an amended New York State income tax return is filed
						  on or before the final due date, the income tax due upon such amended return
						  must be paid in full, without assessment, notice or demand, on or before the
						  due date for filing a final New York State income tax return for the taxable
						  period.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Payment of Income Tax › Section 152.16 - New York State personal income tax returns on form IT-200

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Where ordinary tax is not computed on the
						New York State personal income tax return. Where a taxpayer files a New York
						State personal income tax return on form IT-200, such taxpayer may (in
						accordance with specific instructions) elect not to compute the ordinary tax on
						such return. In such case, the Tax Commission will determine the amount of
						ordinary tax due, send the taxpayer a notice stating the amount payable, and
						make demand for the amount payable. The amount of ordinary tax determined to be
						due by the Tax Commission must be paid within 10 days of the date of issuance
						of the notice. However, if the notice is mailed to the taxpayer more than 10
						days before the due date of such return, the ordinary tax must be paid on or
						before the due date of such return.
(b) Where the ordinary tax is computed on the
						New York State personal income tax return. Where a taxpayer files a New York
						State personal income tax return on form IT-200 and computes the amount of
						ordinary tax on such return, any ordinary tax shown to be due thereon must,
						without assessment, notice or demand, be paid not later than the date fixed for
						filing such return.
(c) Use of tax
						table for computing the ordinary tax. The Tax Commission has established a tax
						table for the purpose of computing the ordinary tax by reference to stated
						income brackets, allowable exemptions and applicable ordinary tax rates. If a
						taxpayer files his New York State income tax return on form IT-200 and computes
						the amount of ordinary tax on such return, he must use this table in computing
						the ordinary tax.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Payment of Income Tax › Section 152.17 - Short-period New York State income tax returns

Current through Register Vol. 46, No. 28, July 10, 2024
In the case of a New York State income tax return for a
						  period of less than 12 months, including a short-period income tax return due
						  to a change of accounting period, the income tax due thereon must, without
						  assessment, notice or demand, be paid on or before the due date prescribed for
						  filing such return.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Payment of Income Tax › Section 152.18 - Method of paying income tax due

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Any remittance by check or money order in
						payment of New York State tax should be made payable to New York State Income
						Tax. Postdated checks will not be accepted. Postage stamps will not be accepted
						in payment of income tax due. A cash register receipt will be issued for any
						cash payment of income tax which, notwithstanding the provisions of section
						152.12 
						of this Part, is delivered in person at a district office of the Department of
						Taxation and Finance. When so paying income tax in cash, the taxpayer should,
						in every instance, request and obtain a cash register receipt. Where payment is
						made otherwise than by cash delivered in person, an official receipt will be
						issued only on request. Uncertified checks will be accepted in payment of
						income tax, provided they are collectible for their full amount without any
						deduction for exchange or other charges.
(b) Date of payment.
(1) Notwithstanding the provisions of section
						152.12 
						of this Part, if payment is made in the form of check, money order or cash, and
						is delivered in person to a district office of the Department of Taxation and
						Finance, the date on which the check, money order or cash is received will be
						considered the date of payment unless any check presented for payment is
						returned dishonored.
(2) See
						section
						152.14  of
						this Part with respect to payment made by check or money order which is mailed
						to New York State Income Tax.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 152 - Time And Place For Filing New York State Income Tax Returns And Payment Of Income Tax › Payment of Income Tax › Section 152.19 - Cross-references

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For payment due
						on a tentative New York State income tax return when the prescribed form is not
						available, see Part 151 of this Article.
(b) For payment of estimated income tax, see
						section
						185.3 
						of this Title.
(c) For extension of
						time to file a New York State income tax return or to pay income tax, see Part
						157 of this Article.
(d) For report
						of change in Federal taxable income, items of tax preference, income tax
						withholding, total taxable amount or ordinary income portion of a lump sum
						distribution, disallowance of refund claim or credit for employment-related
						expenses, see Part 159 of this Article.
(e) For election to change method of filing
						after due date, see Part 161 of this Article.
(f) For timely mailing (Saturdays, Sundays
						and legal holidays), see Part 2399 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 153 - Signing Of New York State Income Tax Returns, Statements And Other Documents › Section 153.1 - Signing of New York State income tax returns, statements and other documents -general rule

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 653(a)
Except as provided in section
						153.2  of this
						Part, each individual (including a fiduciary) must sign any New York State
						income tax return, statement or other document which such individual is making
						or filing pursuant to this Subchapter. The fact that an individual' s name is
						signed to a New York State income tax return, statement or other document is
						prima facie evidence for all purposes that such return, statement or other
						document was actually signed by such individual.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 153 - Signing Of New York State Income Tax Returns, Statements And Other Documents › Section 153.2 - Signature by agent

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 653(a)
When by reason of illness, absence, minority,
						nonresidence or otherwise, the person required to make or file any New York
						State income tax return, statement or other document is unable to do so, such
						return, statement or other document may be made and signed by an agent, or by a
						guardian or other person charged with the care of the person or property of
						such taxpayer. When a New York State income tax return, statement or other
						document is made and signed by an agent, such agent assumes responsibility for
						making and signing such return, statement or other document, and incurs
						liability for the penalties provided for erroneous, false or fraudulent New
						York State income tax returns, statements or other documents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 153 - Signing Of New York State Income Tax Returns, Statements And Other Documents › Section 153.3 - Husband and wife signatures

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 653(a)
(a) A New York State personal income tax
					 return or other document (where a signature is required) of a husband and wife
					 (if not made by an agent) must be signed by both spouses. If signed by one
					 spouse, individually and as agent for the other, authorization for such action
					 must accompany the New York State personal income tax return or other document.
					 The spouse acting as agent for the other must, with such other spouse, assume
					 responsibility for making the New York State personal income tax return and
					 incur liability for the penalties provided for erroneous, false, or fraudulent
					 New York State personal income tax returns. However, if the signature or
					 authorization of either the husband or the wife cannot be obtained because of
					 absence or illness, and no power of attorney or written authorization is
					 available for the same reason, a New York State personal income tax return or
					 other document signed by one spouse and offered to the Tax Commission for
					 filing as a joint New York State personal income tax return or other document
					 may be accepted as such if all the evidence indicates that the taxpayers
					 intended to file it as a joint New York State personal income tax return or
					 other document.
(b) In the case of
					 death of one or both spouses during the year for which a joint New York State
					 personal income tax return is made under the circumstances referred to in
					 section
					 151.11(b) 
					 of this Article, the signatures and evidence of authorization required under
					 the Internal Revenue Code and applicable regulations for such purpose will
					 apply for New York State personal income tax purposes.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 153 - Signing Of New York State Income Tax Returns, Statements And Other Documents › Section 153.4 - Partnerships

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 653(b)
Any New York State partnership return, statement or other
						document required to be made or filed by a partnership must be signed by one or
						more partners. The fact that a partner's name is signed to such return,
						statement, or other document is prima facie evidence for all purposes that such
						partner is authorized to sign on behalf of the partnership and that the
						signature is such partner's.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 153 - Signing Of New York State Income Tax Returns, Statements And Other Documents › Section 153.5 - Certifications

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 653(c)
The making or filing of any New York State income tax
						return, statement or other document or copy thereof required to be made or
						filed pursuant to this Subchapter, including a copy of a Federal income tax
						return, will constitute a certification by the person making or filing such
						return, statement or other document or copy thereof that the statements
						contained therein are true and that any copy filed is a true
						copy.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 153 - Signing Of New York State Income Tax Returns, Statements And Other Documents › Section 153.6 - Signing of New York State income tax returns and claims for refunds prepared by a person other than the taxpayer

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 653, 658(g)
An individual who is an income tax return preparer (see
						section
						158.12[d][1] 
						of this Title), with respect to a New York State income tax return or a claim
						for refund, must sign such return or such claim for refund in accordance with
						the provisions of section
						158.12 
						of this Title and forms, instructions, or other appropriate guidance of the
						Department of Taxation and Finance.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 154 - Change Of Resident Status During Year › Returns › Section 154.1 - Change of resident status during year-general rules for filing New York State personal income tax returns of individual

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 654(a)
(a) If an individual changes resident status
						during the taxable year from resident to nonresident or from nonresident to
						resident (including an individual domiciled in New York State who meets the
						requirements of section
						605[a][1][B] of the Tax Law
						and is therefore considered to be a nonresident for part of a taxable year),
						such individual must file two New York State personal income tax returns for
						that year. One New York State personal income tax return must be filed on form
						IT-201 for the resident portion of the year, and another New York State
						personal income tax return must be filed on form IT-203 for the nonresident
						period if such individual meets any of the following conditions:
(1) Such individual's New York adjusted gross
						income from all sources during the resident period plus such individual's New
						York adjusted gross income from New York State sources during the nonresident
						period equals or exceeds:
(i) $600 (or $1,200
						if such individual is at least 65 years of age at the close of the taxable
						year) for taxable years beginning in or after 1960 but before 1970;
(ii) $625 (or $1,250 if such individual is at
						least 65 years of age at the close of the taxable year) for taxable years
						beginning in 1970;
(iii) $650 (or
						$1,300 if such individual is at least 65 years of age at the close of the
						taxable year) for taxable years beginning in or after 1971 but before
						1979;
(iv) $700 (or $1,400 if such
						individual is at least 65 years of age at the close of the taxable year) for
						taxable years beginning in 1979;
(v) $750 (or $1,500 if such individual is at
						least 65 years of age at the close of the taxable year) for taxable years
						beginning in 1980 and 1981;
(vi)
						$800 (or $1,600 if such individual is at least 65 years of age at the close of
						the taxable year) for taxable years beginning in or after 1982 but before
						1985;
(vii) $850 (or $1,700 if such
						individual is at least 65 years of age at the close of the taxable year) for
						taxable years beginning in 1985 and 1986; or
(viii) $900 (or $1,800 if such individual is
						at least 65 years of age at the close of the taxable year) for taxable years
						beginning in 1987 and thereafter.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 154 - Change Of Resident Status During Year › Returns › Section 154.2 - Husband and wife with different resident status

Current through Register Vol. 46, No. 28, July 10, 2024
If a husband or wife changes his or her resident status
						  during the taxable year, while the other spouse maintains his or her status as
						  a resident or nonresident during the entire taxable year (this situation
						  frequently arises when a resident marries a nonresident), the spouse who
						  changes residence during the taxable year must, unless excused under section
						  154.1(b) 
						  of this Part, file two New York State personal income tax returns for that
						  year. One New York State personal income tax return must be filed on form
						  IT-201 for the portion of the year during which such spouse was a resident, and
						  the other New York State personal income tax return must be filed on form
						  IT-203 for the portion of the year during which such spouse was a nonresident.
						  The spouse who did not change his or her residence during the taxable year must
						  file a separate New York State personal income tax return on form IT-201 or
						  form IT-203 (whichever is applicable) without regard to the change made by the
						  other spouse. (For computation of tax liability where there has been a change
						  of residence, see the rest of this Part.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 154 - Change Of Resident Status During Year › Returns › Section 154.3 - Change of resident status during year-general rules for filing New York State fiduciary returns for trust

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 654(g)
(a) If the status of a trust changes during
						its taxable year from resident to nonresident, or from nonresident to resident
						(see subdivision [b] of this section), the fiduciary of such trust must file
						one New York State fiduciary return as a resident trust for the portion of the
						year during which the trust is a resident trust, and one New York State
						fiduciary return as a nonresident trust for the portion of the year during
						which the trust is a nonresident trust. Furthermore, in determining the New
						York taxable income, the New York personal service taxable income and the New
						York State minimum taxable income of such trust for the respective periods of
						residence and nonresidence, the provisions of sections
						154.5
						through 154.14 of this Part must be taken into account (if applicable), except
						to the extent that the provisions of such sections may be inconsistent with the
						provisions of section 618 or section 638  of the Tax Law.
(b)
(1) For
						purposes of this section, a change of residence of a revocable
inter
						vivos
trust or portion thereof will be deemed to have occurred if:
(i) a revocable
inter vivos
trust (consisting of property of a person or persons whose property constitutes
						such trust or portion thereof) becomes irrevocable; and
(ii) prior to the time such trust becomes
						irrevocable, the domicile of the person or persons whose property constitutes
						the trust or portion thereof is different from the domicile of such person or
						persons at the time the property was transferred to the trust.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 154 - Change Of Resident Status During Year › Returns › Section 154.4 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 154 - Change Of Resident Status During Year › New York Taxable Income, New York Personal Service Taxable Income and New York State Minimum Taxable Income › Section 154.6 - Stock options, stock appreciation rights and restricted stock

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, section 638(c)
(a) Where an individual changes resident
						status during the taxable year, the amount of New York source income from
						compensation (see section
						132.24[c][1] 
						of this Title) received from stock options, stock appreciation rights or
						restricted stock, in the taxable year that such income is included in the
						individual's Federal adjusted gross income (as either ordinary income or
						capital gain income), is dependent on the individual's resident status at the
						time that the compensation is recognized for Federal income tax
						purposes.
(b) If the compensation
						is recognized during the resident period, the entire amount of compensation
						recognized for Federal income tax purposes is includable in New York source
						income. In the case of statutory stock options (Internal Revenue Code, sections
						422 and 423), the entire amount of gain or loss recognized for Federal income
						tax purposes (both the compensation element and any appreciation in the value
						of the stock after the exercise date) is includable in New York source
						income.
(c) If the compensation is
						recognized during the nonresident period, the amount includable in New York
						source income is determined using the allocation methods described in section
						132.24 
						of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 154 - Change Of Resident Status During Year › New York Taxable Income, New York Personal Service Taxable Income and New York State Minimum Taxable Income › Section 154.7 - Capital gain or loss and capital loss carryover

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Where an individual or a trust changes
						resident status during the taxable year, the net capital gains and losses
						attributable to such individual or such trust are to be computed separately for
						the resident period and for the nonresident period covered by the New York
						State income tax returns required under this Part. In each case the computation
						of the capital gain or loss to be reported is to be made in the same manner as
						the corresponding Federal computation and on the same basis as if the taxable
						year of such individual or such trust for Federal income tax purposes were
						limited to the taxable period covered by the applicable New York State income
						tax return, except that:
(1) the separate
						computations applicable to the respective periods of residence and nonresidence
						must include any special accruals required by section
						154.10  of this
						Part; and
(2) the capital gain or
						loss to be reported on the New York State nonresident income tax return for the
						period of nonresidence includes only those capital gains and losses reported
						for Federal income tax purposes which are derived from or connected with New
						York State sources during the nonresident period (see section
						132.7 
						and Part 138 of this Title).