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 158 - Requirements Concerning New York State Income Tax Returns, Notices, Records And Statements › General › Section 158.1 - Permanent books of account or records and contents of New York State income tax returns and other forms

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 658(a) and (b)
(a) Every person subject to New York State
						income tax or liable for the collection thereof, and any person required to
						file a New York State return of information with respect to income, must keep
						such permanent books of account or records, including inventories, as are
						sufficient to establish the amount of gross income, deductions, credits and
						other matters required to be shown by such person in any New York State income
						tax return or New York State return of information.
(b) The Tax Commission is authorized to
						prescribe the contents and form of New York State income tax returns, documents
						and statements and may require the inclusion therein of any information,
						including identifying numbers required by subdivision (c) of this section, it
						deems necessary for the proper enforcement of article 22 of the Tax Law. The
						Tax Commission is required to provide space on the New York State personal
						income tax return of resident individuals where such resident individuals must
						indicate thereon the school district in which such resident individual is a
						resident.
(c)
Identifying
						numbers.
(1) Every person required to
						make or file a New York State income tax return, statement, document, or other
						form prescribed by the Tax Commission must include on the New York State income
						tax return, statement, document, or other form being made or filed, an
						identifying number or numbers in the form of social security numbers, employer
						identification numbers, or other numeric designations suitable for proper
						identification of such person.
(2)
						Any person with respect to whom a New York State income tax return, statement,
						document, or other form prescribed by the Tax Commission is required to be made
						or filed by another person under the authority of this Subchapter, must furnish
						such other person with an identifying number or numbers in the form of social
						security numbers, employer identification numbers, or other numeric
						designations suitable for securing proper identification of the person with
						respect to whom the New York State income tax return, statement, document or
						other form is required to be made or filed.
(3) Any person required under the authority
						of this Subchapter to make or file a New York State income tax return,
						statement, document, or other form prescribed by the Tax Commission with
						respect to another person must request from such other person and must include
						on the New York State income tax return, statement, document, or other form
						being made or filed for such other person, an identifying number or numbers in
						the form of social security numbers, employer identification numbers, or other
						numeric designations suitable for securing proper identification of such other
						person.
(4) For purposes of
						paragraphs (2) and (3) of this subdivision, the New York State fiduciary return
						of an estate or trust with respect to its liability for New York State income
						tax, and any statement or other document in support thereof, is considered as a
						New York State income tax return, statement, or other document with respect to
						each beneficiary of such estate or trust. Accordingly, the identifying number
						or numbers (social security numbers, employer identification numbers or other
						numeric designations suitable for proper identification) of each beneficiary
						whose name is required to be included in any such New York State fiduciary
						return or supporting statement or document must be requested, furnished and
						included in the New York State fiduciary return or supporting statement or
						document to identify each such beneficiary.
Similarly, for purposes of paragraphs (2) and (3) of
						  this subdivision, the New York State partnership return of a partnership with
						  respect to its requirements under this Subchapter, and any statement or other
						  document in support thereof, is considered as a New York State income tax
						  return, statement, or other document with respect to each member partner of
						  such partnership. Accordingly, the identifying number or numbers (social
						  security numbers, employer identification numbers, or other numeric
						  designations suitable for proper identification) of each member partner whose
						  name is required to be included in any such New York State partnership return
						  or supporting statement or document must be requested, furnished and included
						  in the New York State partnership return or supporting statement or document to
						  identify each such member partner.
(5) The Tax Commission may require such
						information as may be necessary to assign an identifying number to any person
						subject to the provisions of this Subchapter.
(6) For penalty for failure to supply
						identifying numbers, see subsection (k) of section 685  of the Tax Law.