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 151.17 - Group (formerly combined return) New York State nonresident personal income tax return for nonresident partners

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General. A partnership, including a
					 limited liability partnership or a limited liability company that is treated as
					 a partnership for Federal tax purposes, required to file a New York State
					 partnership return pursuant to section 658 (c)  of the Tax Law (see
					 section
					 151.4  of
					 this Part) may be granted approval by the Department of Taxation and Finance to
					 file a New York State nonresident personal income tax group return for
					 nonresident partners (hereinafter referred to in this section as group return)
					 on behalf of its qualified partners or limited liability company members
					 (hereinafter referred to in this section as partners) who elect to have the
					 partnership or limited liability company (hereinafter referred to in this
					 section as partnership) file on their behalf. The provisions of section
					 151.1 
					 of this Part, Parts 106 and 140 of this Title and section
					 185.3(j) 
					 of this Title will not apply if an election is made and permission is granted
					 pursuant to this section. All participating partners must have the same
					 accounting period.
(b)
(1) Request for permission. A partnership
					 electing to file a group return on behalf of its participating partners must
					 request permission to do so by submitting an application on a form prescribed
					 by the department for such purpose (or replica, reproduction, computer-prepared
					 form or other such form containing the prescribed information). The application
					 must be accompanied by an individual power of attorney (or other evidence of
					 authority acceptable to the Department of Taxation and Finance) for each
					 participating partner authorizing a common partner to represent such
					 participating partner in making, executing, or filing the return. The request
					 must be sent to the Assistant Director, Registration and Licensing Services
					 Bureau, New York State Department of Taxation and Finance, Building 8, Room
					 408, W.A. Harriman Campus, Albany, NY 12227. Request for permission to file a
					 group return must be made by the 30th day following the close of the taxable
					 year for which the election is requested. Permission to file a group return
					 will be restricted to partnerships which have more than 10 electing qualified
					 nonresident partners in each taxable year. Upon receipt of a properly completed
					 application, the department will determine whether or not the initial approval
					 will be granted and will notify the partnership accordingly. The department's
					 approval to file a group return is tentative pending receipt of the final group
					 return, and subject to revision or revocation on audit. A return filed on a
					 group basis does not constitute a request for permission to file a group
					 return. A request to file a group return must include the following
					 information:
(i) the exact name and address of
					 the partnership as shown on the New York State partnership return;
					 and
(ii) the first taxable year for
					 which the group return will be filed.