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 161 - Change Of Election › Section 161.6 - Interest on overpayment

Current through Register Vol. 46, No. 28, July 10, 2024
No interest on any net overpayment resulting from a
						change of election under this Part will be allowed, provided the refund is made
						within three months after the filing of New York State personal income tax
						return or amended New York State personal income tax returns required by 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Under Article 22 Of The Tax Law › Article 4 - New York State Income Tax Returns and Payment of Income Tax › Part 162 - Repealed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 163 - Estimated Personal Income Tax Due Upon The Sale Or Transfer Of Real Property By A Nonresident Taxpayer › Section 163.1 - General and definitions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Section 663  of the Tax Law requires that a nonresident taxpayer must estimate and pay the personal income tax liability on the gain, if any, upon the sale or transfer of real property within New York State. For purposes of section 663, the following rules and definitions apply:
(1) Date of sale or transfer is the date the deed affecting the conveyance is delivered by the seller or transferor to the transferee.
(2) Nonresident taxpayer.
(i) A nonresident taxpayer is an individual who qualifies as a nonresident individual under section 605 (b)(2)  of the Tax Law, or an estate or trust that qualifies as a nonresident estate or trust under section 605 (b)(4)  of the Tax Law, on the date of sale or transfer of real property.
(ii) An individual who is not domiciled in New York State but who may be considered a resident of New York State for tax purposes under section 605 (b)(1)(B)  of the Tax Law at the end of a taxable year, by virtue of maintaining a permanent place of abode in New York State for substantially all of the taxable year and by spending in aggregate more than 183 days of the taxable year in New York State, is a nonresident for purposes of this requirement unless the individual has already qualified as a resident on the date of sale or transfer of real property. (See section 105.20  of this Title concerning qualifying as a resident under section 605[b][1][B].)
(3) Gain on the sale or transfer has the same meaning as used in section  1001 of the Internal Revenue Code as that section applies to the sale or transfer of real property.
(4) Sale or transfer of real property means the change of ownership of a fee simple interest in real property by any method.
(5) Seller or transferor means the individual, estate, or trust making the sale or transfer of a fee simple interest in real property.
(6) Recording officer means the county clerk of the county, except in a county having a register, where it means the register of the county, or in the City of New York where it means the city register and any other employee of the Department of Finance, as appropriate.
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 163 - Estimated Personal Income Tax Due Upon The Sale Or Transfer Of Real Property By A Nonresident Taxpayer › Section 163.2 - Estimation of tax due

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
					 nonresident taxpayer must estimate the personal income tax due on a form
					 prescribed by the commissioner, using an estimated tax rate that equals the
					 highest rate of tax for the taxable year provided in section 601 
					 of the Tax Law. The estimated tax due will equal the gain, if any, multiplied
					 by that rate. The amount of the gain used in the computation is equal to the
					 amount reportable for Federal income tax purposes for the taxable
					 year.
(b) If the real property
					 being sold or transferred is located partly within and partly without New York
					 State, then the nonresident taxpayer must estimate the tax due using only the
					 portion of the gain reasonably attributable to the portion of the real property
					 located within New York State.
(c)
					 If the nonresident taxpayer is an estate or trust, it must estimate the tax due
					 based on the gain, if any, computed without reduction for any distribution of
					 income to the beneficiaries during the tax year of the sale or
					 transfer.
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 163 - Estimated Personal Income Tax Due Upon The Sale Or Transfer Of Real Property By A Nonresident Taxpayer › Section 163.3 - Filing and payment

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
					 nonresident taxpayer must file the estimated tax form with the recording
					 officer, along with payment of any estimated tax due, at the time a deed is
					 recorded or accepted for recording. The taxpayer must make a payment payable to
					 the Department of Taxation and Finance for the estimated tax that is separate
					 from any other payment made to the recording officer at this time. (For an
					 alternate payment and certification procedure which is available for sales with
					 a date of sale or transfer on or before December 31, 2003, see this Part
					 [adopted on August 26, 2003] and section 663  of the Tax Law enacted by chapter 62,
					 Laws of 2003. The payment and certification procedure set forth in the August
					 26, 2003 regulation is in lieu of the procedure set forth herein.) Except for a
					 nonresident taxpayer who meets one of the exemptions from the requirements
					 described in section
					 163.4 
					 of this Part, all nonresident taxpayers who are sellers or transferors of real
					 property within New York State must file the estimated tax form whether or not
					 they have a gain.
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 163 - Estimated Personal Income Tax Due Upon The Sale Or Transfer Of Real Property By A Nonresident Taxpayer › Section 163.4 - Exemption from requirements

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Section 663 (d)  of the Tax Law provides that the requirements of section 663  of the Tax Law do not apply where:
(1) the real property being sold or transferred is the principal residence of the seller or transferor within the meaning of section  121 of the Internal Revenue Code (see subdivision [b] of this section);
(2) the seller or transferor is a mortgagor conveying the mortgaged property to a mortgagee in foreclosure or in a transfer in lieu of foreclosure with no additional consideration (see definition of consideration in section 575.1[d]  of this Title); or
(3) the seller or transferor, or transferee is an agency or authority of the United States of America, an agency or authority of New York State, the Federal National Mortgage Association, the Federal Home Loan Mortgage Corporation, the Government National Mortgage Association, or a private mortgage insurance company.
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 163 - Estimated Personal Income Tax Due Upon The Sale Or Transfer Of Real Property By A Nonresident Taxpayer › Section 163.5 - Requirements for recording of deed

Current through Register Vol. 46, No. 28, July 10, 2024
(a) No deed shall be recorded or accepted for
					 recording by any recording officer unless the recording officer has received
					 with respect to every seller or transferor who is an individual, estate or
					 trust:
(1) a form prescribed by the
					 commissioner, along with payment in full of the estimated tax due, if any;
					 or
(2) a form prescribed by the
					 commissioner containing a certification by the individual, estate or trust that
					 section 663 is inapplicable to the sale or transfer. The method for taxpayers
					 to make the certification is prescribed in 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 163 - Estimated Personal Income Tax Due Upon The Sale Or Transfer Of Real Property By A Nonresident Taxpayer › Section 163.6 - Designation of and duties of agents

Current through Register Vol. 46, No. 28, July 10, 2024
The recording officers in New York State shall act as the
						agents of the commissioner to collect the estimated tax due, if any, shown to
						be payable on the form prescribed by the commissioner. The recording officer
						must collect the estimated tax at the time that a deed is recorded or accepted
						for recording and must collect a payment payable to the Department of Taxation
						and Finance for the estimated tax that is separate from any other payment made
						to the recording officer at this time. Every recording officer must remit to
						the commissioner any funds collected and returns filed with such recording
						officer in a timely manner, not to exceed three business days after receipt of
						the funds and 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 163 - Estimated Personal Income Tax Due Upon The Sale Or Transfer Of Real Property By A Nonresident Taxpayer › Section 163.7 - Liability of recording officer

Current through Register Vol. 46, No. 28, July 10, 2024
A recording officer is not liable for any inaccuracy in
						any statement on the form prescribed by the commissioner or in the amount of
						estimated tax collected so long as he or she collects the estimated tax shown
						as payable on the form.
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 163 - Estimated Personal Income Tax Due Upon The Sale Or Transfer Of Real Property By A Nonresident Taxpayer › Section 163.8 - Validity of record of deed

Current through Register Vol. 46, No. 28, July 10, 2024
When a deed is recorded notwithstanding an omission or
						inaccuracy in the form prescribed by the commissioner or in any certification
						by the transferor on such form or a deficiency in the payment of estimated tax,
						the record of such deed is not invalidated by reason of such omission,
						inaccuracy, erroneous certification or deficiency and the title founded on such
						deed is not impaired thereby.
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 164 - 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 165 - 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 166 - 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 167 - 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 5 - Withholding of New York State Personal Income Tax › Part 170 - 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 5 - Withholding of New York State Personal Income Tax › Part 171 - Requirement Of Withholding New York State Personal Income Tax From Wages › Section 171.1 - Requirement of withholding New York State personal income tax from wages

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 671(a)
(a) Every employer maintaining an office or
					 transacting business within New York State, and making payment of any wages
					 taxable under article 22 of the Tax Law to a resident or nonresident
					 individual, must deduct and withhold from such wages for each payroll period
					 such amount of New York State personal income tax as will result in withholding
					 from the employee's wages during each calendar year an amount substantially
					 equivalent to the New York State personal income tax reasonably estimated to be
					 due as the result of the inclusion of the employee's wages received during such
					 calendar year in the employee's New York adjusted gross income.
(b) For purposes of this Article, the
					 provisions of the Federal Internal Revenue Code and its applicable regulations,
					 with respect to the deducting and withholding of Federal income tax by
					 employers from wages, including the meaning of the various Federal terms (such
					 as
employer, employee, wages, payroll period, withholding
					 exemptions
), apply for New York State personal income tax purposes,
					 except as otherwise specifically provided in this Article or where such Federal
					 rules and definitions are clearly inconsistent with and inapplicable to the
					 provisions 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 5 - Withholding of New York State Personal Income Tax › Part 171 - Requirement Of Withholding New York State Personal Income Tax From Wages › Section 171.2 - Definition of employer

Current through Register Vol. 46, No. 28, July 10, 2024
An employer is any person or organization qualifying as
						an employer for Federal income tax withholding purposes and maintaining an
						office or transacting business within New York State, whether or not a paying
						agency is maintained within New York State. (See also Part 177 of this Article
						with respect to designation of third parties to perform acts required of
						employers.)
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 5 - Withholding of New York State Personal Income Tax › Part 171 - Requirement Of Withholding New York State Personal Income Tax From Wages › Section 171.3 - Definition of wages

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General.
(1) Payments which are considered wages for Federal income tax withholding purposes are also wages for purposes of withholding New York State personal income tax. For withholding of New York State personal income tax on supplemental unemployment compensation benefits, see section 171.9  of this Part.
(2) However, the term wages, for purposes of withholding New York State personal income tax, does not include:
(i) compensation paid to an officer, master or any other seaman who is a member of the crew on a vessel engaged in foreign, coastwise, intercoastal, interstate or noncontiguous trade ( 46 U.S.C.A. § 601) (see Public Law 98-89 and section 11108 of title 46 of the United States Code);
(ii) compensation paid by an interstate rail carrier, an interstate motor carrier or an interstate motor private carrier to an employee who is not a resident of New York State for income tax purposes under section 605 (b)(1)  of the Tax Law, for performing such employee's regularly assigned duties in two or more states even though such employee performed services in New York State (see Public Law 101-322 and section 11504 of title 49 of the United States Code); or
(iii) compensation paid by an interstate air carrier to an employee who is not a resident of New York State for income tax purposes under section 605 (b)(1)  of the Tax Law, for performing such employee's regularly assigned duties on an aircraft in two or more states unless such employee earns more than 50 percent of such compensation in New York State. For purposes of the foregoing, an employee shall be deemed to have earned more than 50 percent of such employee's compensation in New York State when such employee's scheduled flight time in New York State is more than 50 percent of such employee's total scheduled flight time in the calendar year while so employed (see Public Law 96-193 and section 1512 of title 49 of the United States Code).
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 5 - Withholding of New York State Personal Income Tax › Part 171 - Requirement Of Withholding New York State Personal Income Tax From Wages › Section 171.8 - Exemption from withholding of New York State personal income tax for certain employees incurring no New York State personal income tax liability

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 671(a)(3)
(a) An employer need not deduct and withhold
					 any New York State personal income tax from a payment of wages made to an
					 employee, provided:
(1) the employee furnishes
					 the employer with a completed
Certificate of Exemption from
					 Withholding,
form IT-2104E (an
Employee's Withholding
					 Allowance Certificate,
form IT-2104, may not be used) certifying that
					 the employee qualifies for exemption from withholding of New York State
					 personal income tax on the ground that the employee is exempt from withholding
					 of New York State personal income tax under paragraph (3) of subsection (a) of
					 section 671  of the Tax Law (see subdivision [b] of
					 this section); and
(2) such
					 exemption certificate is in effect.
The exemption from withholding certificate is not in
						effect if it has expired, has been revoked by the employee or has been required
						to be revoked by the employer. If the employee files his New York State
						personal income tax return on a calendar-year basis, the exemption from
						withholding certificate expires on the 30th day of April of the next year. If
						the employee files his New York State personal income tax return on a
						fiscal-year basis, the exemption from withholding certificate expires on the
						last day of the fourth month following the close of 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 5 - Withholding of New York State Personal Income Tax › Part 171 - Requirement Of Withholding New York State Personal Income Tax From Wages › Section 171.9 - Extension of withholding of New York State personal income tax to supplemental unemployment compensation benefits

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 671(b)(1)(A)
(a) Withholding of New York State personal
					 income tax is required under section 671 (b)(1)(A)  of the Tax Law
					 with respect to payments of supplemental unemployment compensation benefits
					 paid to an individual to the extent of the amount which is considered to be
					 wages for Federal income tax withholding purposes. Where wages are subject to
					 allocation for purposes of withholding New York State personal income tax
					 because a nonresident employee performs services within and without New York
					 State supplemental unemployment compensation benefits paid to such individual
					 are also subject to allocation for purposes of withholding New York State
					 personal income tax in accordance with the provisions of section
					 171.6(b) 
					 of this Part.
(b) All the
					 provisions of this Article relating to deducting and withholding New York State
					 personal income tax from wages are applicable to withholding of New York State
					 personal income tax on supplemental unemployment compensation benefits in the
					 same manner and with the same full force and effect as if such provisions and
					 any instructions referred to therein had been incorporated in full into this
					 section, and as if the language therein had expressly referred to withholding
					 of the New York State personal income tax on supplemental unemployment
					 compensation benefits, except where inconsistent with or not relevant to
					 withholding on such benefits, or as otherwise expressly provided for in 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 5 - Withholding of New York State Personal Income Tax › Part 171 - Requirement Of Withholding New York State Personal Income Tax From Wages › Section 171.11 - Extension of withholding of New York State personal income tax to certain gambling winnings

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 671(b)(2)(D) and (E)
(a)
(1)
					 Determining New York State personal income tax to be withheld. In addition to
					 the wages subject to withholding of New York State personal income tax under
					 this Part, any payment made by the New York State Division of the Lottery to a
					 payee of winnings from a wager placed in a lottery where the proceeds from such
					 wager exceed five thousand dollars and such proceeds are payable pursuant to a
					 prize claim made by an individual who was a resident of New York State at the
					 time of the selection of the prize winning lottery ticket and any payment of
					 winnings from a wagering transaction in a pari-mutuel pool with respect to
					 horse races to a resident individual, where the proceeds from such wager exceed
					 $1,000 and the amount of such proceeds is at least 300 times as large as the
					 amount wagered, must be treated as if it were a payment of wages by an employer
					 to an employee for a payroll period.
(2) For purposes of paragraph (1) of this
					 subdivision, proceeds from a wager shall be determined by reducing the amount
					 received by the amount of the wager.
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 5 - Withholding of New York State Personal Income Tax › Part 171 - Requirement Of Withholding New York State Personal Income Tax From Wages › Section 171.12 - Cross-references

Current through Register Vol. 46, No. 28, July 10, 2024
See Part
(a)
					 Records required to be kept by employers............158
(b) Report of Federal change in income tax
					 withholding............159
(c)
					 Amended New York State employer's return required............159
(d) New York State information statement for
					 employee............172
(e) Credit
					 for New York State personal income tax withheld............173
(f) New York State employer's return and
					 payment of withheld
New York State personal income
						taxes............174
(g)
					 New York State information returns relating to payments of wages
					 ............174
(h) Employer's
					 liability for withheld New York State personal income
					 taxes............175
(i) Employer's
					 failure to withhold New York State personal income
					 taxes............176
(j)
					 Designation of third parties to perform acts required of
					 employers............177
(k)
					 Liability of third parties paying or providing for wages
					 ............178
(l) Withholding of
					 City of Yonkers income tax surcharge on residents of the City of
					 Yonkers............251
(m)
					 Withholding of City of Yonkers earnings tax on nonresidents of the City of
					 Yonkers............269
(n)
					 Withholdings of New York City personal income tax on residents of New York
					 City............291
(o)
					 Withholdings of New York City earnings tax on nonresidents of
New York City............296
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 5 - Withholding of New York State Personal Income Tax › Part 172 - New York State Information Statement For Employee › Section 172.2 - Cross-references

Current through Register Vol. 46, No. 28, July 10, 2024
See Part
(a)
					 Records required to be kept by employers............158
(b) Persons required to make New York State
					 returns of information at source............158
(c) Credit for New York State personal income
					 tax withheld............173
(d)
					 Designation of third parties to perform acts required of
					 employers............177
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 5 - Withholding of New York State Personal Income Tax › Part 173 - Credit For New York State Personal Income Tax Withheld › Section 173.2 - Cross-references

Current through Register Vol. 46, No. 28, July 10, 2024
See Part
Claim for refund or credit of New York State personal
						income
tax withheld-New York State personal income tax return
						required
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 5 - Withholding of New York State Personal Income Tax › Part 173 - Credit For New York State Personal Income Tax Withheld › Section 173.3 to 173.7 - 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 5 - Withholding of New York State Personal Income Tax › Part 174 - New York State Employer's Returns And Payment Of Withheld New York State Personal Income Taxes › Section 174.2 - Filing quarterly combined withholding and wage reporting returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 674(a)(4)
(a)
Who must file.
(1) General.
(i) Wage payments. Every employer maintaining
					 an office or transacting business within New York State and making payment of
					 any wages taxable under article 22 of the Tax Law to a resident or a
					 nonresident individual, whether or not such wages are sufficient to require the
					 withholding of New York State personal income tax, and every employer required
					 to file a wage reporting return pursuant to section 171-a  of the Tax Law with respect to gross
					 wages paid to at least one employee performing employment, whether or not such
					 employee is a resident of New York State for purposes of the Tax Law and
					 whether or not such wages are subject to withholding of New York State personal
					 income tax or payment of New York State personal income tax under article 22 of
					 the Tax Law, must file quarterly combined withholding and wage reporting
					 returns in accordance with the provisions of this section.
					 (
Note
: See Part 2380 of this Title for requirements relating
					 to the filing of wage reports.)
(ii) Pension payments. Every payer of
					 pensions, annuities, retired pay or IRA payments which are subject to New York
					 State withholding shall be required to file quarterly combined withholding and
					 wage reporting returns. (
Note
: Each such payer need not file
					 the wage reporting portion of Part B of such returns, as described in
					 subdivision [b] of this section, since the payments described in this
					 subparagraph are not gross wages within the meaning of section
					 2380.4 
					 of this Title.)
(iii) Gambling
					 winnings. Every payer of gambling winnings from which New York State personal
					 income tax was withheld shall be required to file quarterly combined
					 withholding and wage reporting returns which shall be separate from such
					 returns which include wage and/or annuity payments. (
Note
:
					 Each such payer need not file the wage reporting portion of Part B of such
					 returns, as described in subdivision [b] of this section, since gambling
					 winnings are not gross wages within the meaning of section
					 2380.4 
					 of this Title.)
(iv) The quarterly
					 combined withholding and wage reporting return referred to in this section
					 replaces form WRS-2,
Employer's Quarterly Report of Wages Paid to Each
					 Employee,
and the New York State copy of forms IT-2102,
Wage
					 and Tax Statement,
IT-2102P,
Statement for Recipients of
					 Annuities, Pensions, Retired Pay or IRA Payments,
and IT-2102G,
Report of Certain Gambling Winnings.
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 5 - Withholding of New York State Personal Income Tax › Part 174 - New York State Employer's Returns And Payment Of Withheld New York State Personal Income Taxes › Section 174.4 - Use of preprinted forms

Current through Register Vol. 46, No. 28, July 10, 2024
Employers should use the preprinted forms furnished to
						them by the New York State Department of Taxation and Finance for the purpose
						of filing their New York State employer's returns of tax withheld (form WT-1)
						and/or their quarterly combined withholding and wage reporting returns. Where
						this is impractical, the employer must exercise extreme care to show the
						employer's name and identification number exactly as they appear on previous
						related forms. If an employer's preprinted forms are lost or damaged so as to
						require replacement, the employer should follow the instructions contained in
						Publication WT-100, "New York State Withholding Tax Guide."
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 5 - Withholding of New York State Personal Income Tax › Part 174 - New York State Employer's Returns And Payment Of Withheld New York State Personal Income Taxes › Section 174.5 - New York State employer's identification number

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General. Each employer and each payer of
					 certain gambling winnings (see section
					 171.11[a] 
					 of this Article) must be identified by a New York State employer identification
					 number. This employer identification number will be the same as the Federal
					 employer identification number in every case where such a number has been
					 assigned by the Internal Revenue Service. The permanent employer identification
					 number is a nine-digit number separated by a hyphen as follows: 00-0000000.
					 Except as provided in subdivision (b) of this section, no employer may have
					 more than one employer identification number. Where a temporary New York State
					 employer identification number has been assigned and such employer later
					 obtains a Federal employer identification number, the New York State Division
					 of Taxation must be notified of the Federal employer identification number
					 received and the Federal employer identification number must be used for all
					 subsequent New York State personal income tax withholding purposes.
(b) Employers with branch locations or
					 divisions. Employers seeking to have branch locations or divisions file as
					 separate entities may apply for special New York State employer identification
					 numbers to the Department of Taxation and Finance. Such department, at its
					 discretion, may assign a special New York State employer identification number
					 upon a showing by such employer of a legitimate business purpose for such
					 request.
(c) See section
					 158.1(c) 
					 of this Title with regard to the requirement of furnishing identifying
					 numbers.
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 5 - Withholding of New York State Personal Income Tax › Part 174 - New York State Employer's Returns And Payment Of Withheld New York State Personal Income Taxes › Section 174.6 - Power to require early New York State employer's return of tax withheld or Part A of a quarterly combined withholding and wage reporting return, and payment of New York State personal income tax withheld

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 674(a)(5), (b)
(a)
General power.
The Department of Taxation and Finance may, by notice
						served upon an employer, require the employer to make a New York State
						employer's return of tax withheld on form WT-1 or, where applicable, Part A of
						a quarterly combined withholding and wage reporting return and pay to it the
						New York State personal income tax deducted and withheld by such employer at
						any time or from time to time, whenever the Department of Taxation and Finance
						deems such action necessary for the protection of revenues. The Department of
						Taxation and Finance may include in such notice a direction requiring the
						employer to remit such New York State personal income taxes payable to the
						Department of Taxation and Finance at the Albany office, at a specific district
						tax office or other office of the New York State Department of Taxation and
						Finance or as provided in subdivision (b) of this section. The notice provided
						for in this subdivision will be served personally or by registered or certified
						mail.
(b)
Special
					 deposit in trust.
Whenever any employer fails to collect, truthfully
						account for, and pay over the New York State personal income tax, or make New
						York State employer's returns of tax withheld on forms WT-1 or, where
						applicable, Part A of the quarterly combined withholding and wage reporting
						returns as required by the Tax Law and this Article, the Department of Taxation
						and Finance may serve a notice requiring such employer to collect the New York
						State personal income taxes which become collectible after service of such
						notice, to deposit such New York State personal income taxes within the time
						specified in such notice in a bank approved by the Department of Taxation and
						Finance and to keep the amount of such New York State personal income tax in
						such account until payment over to the Department of Taxation and Finance. Such
						notice remains in effect until a notice of cancellation is served by 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 5 - Withholding of New York State Personal Income Tax › Part 174 - New York State Employer's Returns And Payment Of Withheld New York State Personal Income Taxes › Section 174.7 - References to the term "New York State employer's return"

Current through Register Vol. 46, No. 28, July 10, 2024
Unless the context clearly requires otherwise, any
						reference in this Title to "New York State employer's return" shall be deemed
						to include reference to the "New York State employer's return of tax withheld"
						referred to in section
						174.1 
						of this Part and the "quarterly combined withholding and wage reporting return"
						referred to in section
						174.2 
						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 5 - Withholding of New York State Personal Income Tax › Part 174 - New York State Employer's Returns And Payment Of Withheld New York State Personal Income Taxes › Section 174.8 - Reporting or service agencies

Current through Register Vol. 46, No. 28, July 10, 2024
Employers or groups of employers may utilize a reporting
						or service agency to file New York State employer's returns and remit payments
						of withheld taxes on their behalf, in compliance with the provisions of this
						Title. The filing of New York State employer's returns and remittance of
						withheld taxes by a reporting or service agency on behalf of employers or
						groups of employers does not relieve each such employer from all provisions of
						law (including penalties) applicable in respect of employers.
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 5 - Withholding of New York State Personal Income Tax › Part 174 - New York State Employer's Returns And Payment Of Withheld New York State Personal Income Taxes › Section 174.9 - Cross-references

Current through Register Vol. 46, No. 28, July 10, 2024
See Part
(a)
					 Employer's liability for withheld New
York State personal income taxes............175
(b) Employer's failure to withhold
					 New York
State personal income taxes............176
(c) Designation of third parties
					 to perform
acts required of employers............177
(d) Employer's returns and payment
					 of withheld
City of Yonkers income tax surcharge on
						residents............251
(e) Employer's returns and payment of
					 withheld
City of Yonkers earnings tax on
						nonresidents............269
(f) Employer's returns and payment of
					 withheld
New York City personal income tax on
						nonresidents............291
(g) Employer's returns and payment of
					 withheld
New York City earnings tax on
						nonresidents............296
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 5 - Withholding of New York State Personal Income Tax › Part 175 - Employer's Liability For Withheld New York State Personal Income Taxes › Section 175.1 - Employer's liability for withheld New York State personal income taxes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 675
(a)
General.
Every employer required to deduct and withhold New York
						State personal income tax under section 671  of the Tax Law and under this Article is
						liable for the payment of such New York State personal income tax whether or
						not it is collected from the employee by the employer. Where, for example, the
						employer deducts less than the correct amount of New York State personal income
						tax, or where such employer fails to deduct and withhold any part of such New
						York State personal income tax, such employer is nevertheless liable for the
						correct amount of withheld New York State personal income tax. For purposes of
						assessment and collection, any amount of New York State personal income tax
						required to be withheld and paid over to the Department of Taxation and
						Finance, and any interest, additions to tax and penalties with respect thereto,
						shall be considered the tax of the employer. (See sections 684 and 685  of the
						Tax Law with regard to interest, additions to tax and civil
						penalties).
(b)
Withheld wages trust fund.
Any amount of New York State personal income tax deducted
						and withheld from an employee's wages constitutes a special fund in trust for
						the Department of Taxation and Finance.
(c)
No employee right of action.
No employee shall have any right of action against such
						employee's employer in respect to any moneys deducted and withheld from such
						employee's wages and paid over to the Department of Taxation and Finance in
						compliance or intended compliance with the Tax Law and 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 5 - Withholding of New York State Personal Income Tax › Part 175 - Employer's Liability For Withheld New York State Personal Income Taxes › Section 175.2 - Cross-references

Current through Register Vol. 46, No. 28, July 10, 2024
See Part
(a) New
					 York State employer's return and payment
of withheld New York State personal income
						taxes............174
(b)
					 Employer's failure to withhold New York State
personal income taxes............176
(c) Designation of third parties to perform
					 acts
required of employers............177
(d) Liability of third parties paying or
					 providing
for wages............178
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 5 - Withholding of New York State Personal Income Tax › Part 176 - Employer's Failure To Withhold New York State Personal Income Taxes › Section 176.1 - Employer's failure to withhold New York State personal income tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 676
If an employer fails to deduct and withhold New York
						State personal income tax, as required by section 671  of the Tax Law and this Article, and
						thereafter the New York State income tax against which the New York state
						personal income tax required to be deducted and withheld may be credited is
						paid, the New York State personal income tax required to be deducted and
						withheld will not be collected from the employer. Such payment does not,
						however, operate to relieve the employer from liability for penalties, interest
						or additions to the New York State personal income tax applicable in respect of
						such failure to deduct and withhold. The employer will not be relieved under
						this provision from his liability for payment of the New York State personal
						income tax required to be deducted and withheld, unless he can show that the
						New York State income tax against which the New York State personal income tax,
						required to be deducted and withheld under section 671  of the Tax Law and this Article, may be
						credited has been paid. (See section 684 and 685  of the Tax Law with regard to
						interest, additions to tax and civil penalties.)
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 5 - Withholding of New York State Personal Income Tax › Part 176 - Employer's Failure To Withhold New York State Personal Income Taxes › Section 176.2 - Cross-references

Current through Register Vol. 46, No. 28, July 10, 2024
See Part
(a) New
					 York State employer's return and payment
of withheld New York State personal income
						taxes............174
(b)
					 Employer's liability for withheld New York State
personal income taxes............175
(c) Designation of third parties to perform
					 acts
required of employers............177
(d) Liability of third parties paying or
					 providing
for wages............178