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 5 - Withholding of New York State Personal Income Tax › Part 177 - Designation Of Third Parties To Perform Acts Required Of Employers › Section 177.1 - Designation of third parties to perform acts required of employers

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 677
(a)
General.
In the event wages or compensation of an employee or
						group of employees, employed by one or more employers, is paid by a fiduciary,
						agent or other person or if such fiduciary, agent or other person has the
						control, receipt, custody or disposal of such wastes or compensation, the Tax
						Commission may, subject to such terms and conditions as it deems proper,
						authorize such fiduciary, agent or other person to perform such acts as are
						required of such employer or employers under article 22 of the Tax Law and this
						Subchapter.
(b)
Application for authorization to act as agent required.
An application for authorization to act as agent must be
						filed with the Tax Commission and must be accompanied by a notice of
						appointment of agent executed by each employer for whom the agent is to act.
						The notice must clearly identify the employer by name and employer
						identification number and be signed by the owner, partner, member of the firm,
						fiduciary, or, if a corporation, by the officer authorized to execute such
						notice on behalf of the corporation. The notice for a corporation must set
						forth the executing officer's title or official capacity and have the corporate
						seal affixed thereto.
(c)
Liability of fiduciary, agent or other person authorized to act as
					 agent.
Upon approval of the application for authorization to act
						as agent, all provisions of the Tax Law (including penalties) and of this
						Subchapter applicable to employers become applicable to such fiduciary, agent
						or other person so authorized to act. However, each employer for whom such
						fiduciary, agent or other person is authorized to act remains subject to all
						provisions of the Tax Law (including penalties) and of this Subchapter
						applicable to an employer.
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 177 - Designation Of Third Parties To Perform Acts Required Of Employers › Section 177.2 - Cross-references

Current through Register Vol. 46, No. 28, July 10, 2024
See Part
(a)
					 Records required to be kept by employers............158
(b) Requirement of withholding New York State
					 personal income tax from wages............171
(c) New York State information statement for
					 employee............172
(d) New
					 York State employer's return and payment of withheld New York State personal
					 income taxes............174
(e)
					 Employer's liability for withheld New York State personal income
					 taxes............175
(f) Employer's
					 failure to withhold New
York State personal income taxes............176
(g) Withholding of City of Yonkers
					 income tax surcharge on residents of the City of
					 Yonkers............251
(h)
					 Withholding of City of Yonkers earnings tax on nonresidents of the City of
					 Yonkers............269
(i)
					 Withholding of New York City personal income tax on residents of New York
					 City............291
(j) Withholding
					 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 178 - Liability Of Third Parties Paying Or Providing For Wages › Section 178.1 - Liability of third parties paying or providing for wages

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 678
(a)
Personal liability in case of
					 direct payment of wages.
A lender, surety or other person:
(1) who is not an employer and who is not a
					 fiduciary, agent or other person authorized to perform acts required of
					 employers with respect to an employee or group of employees; and
(2) who pays wages directly to such employee
					 or group of employees, employed by one or more employers, or to an agent on
					 behalf of such employee or employees;
is liable for payment of the amount equal to the sum of
						the New York State personal income taxes required to be deducted and withheld
						from those wages by the employer and interest from the due date of the New York
						State employer's return relating to such New York State personal income taxes
						for the period in which the wages are paid.
Example:
Pursuant to a wage claim, a surety company paid an
						employee of a construction company his net wages. This was done in accordance
						with the surety company's payment bond covering a private construction job on
						which such employee was employed by the construction company. If the
						construction company fails to make timely payment or deposit of the New York
						State personal income tax required to be deducted and withheld from such
						employee's wages, the surety company becomes personally liable for the amount
						equal to the amount of the unpaid New York State personal income taxes, plus
						interest upon such amount from the due date of the construction company's New
						York State employer's 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 6 - Procedure and Administration › Part 185 - Additions To Tax And Civil Penalties › Section 185.3 - Failure to pay estimated tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 685(c)
(a)
Addition to tax.
[Tax Law, § 685(c)(1)-(4)]
(1) General
(i) Except as otherwise provided in section 685  of the Tax Law, in the case of any
					 underpayment of estimated tax by an individual, there shall be imposed an
					 addition to the tax for the taxable year.
(ii) Such addition to the tax is determined
					 by applying to the amount of the underpayment for the period of underpayment:
(a) the applicable rate established under
					 section 697(j) of article 22 of the Tax Law (see Part 2393 of this Title);
					 or
(b) if no rate is set, the rate
					 specified in section 685 (c)(1)  of the Tax
					 Law.
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 6 - Procedure and Administration › Part 185 - Additions To Tax And Civil Penalties › Section 185.4 - Exceptions to addition to tax for failure to pay estimated tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 685(d)
(a)
Where tax is small amount.
[Tax Law, § 685(d)(1)] No addition to tax will be imposed
						under section 685 (c)  of the Tax Law (see
						section
						185.3 
						of this Part) for any taxable year, if the tax (as defined in subdivision (b)
						of section
						185.3 
						of this Part) shown on the return for such taxable year (or, if no return is
						filed, the tax), reduced by the credit allowable under section 673  of the Tax Law (see Part 173 of this
						Title), is less than $100.
(b)
Where no tax liability for
					 preceding taxable year.
[Tax Law, § 685(d)(2)] No addition to tax will be imposed
						under section 685 (c)  of the Tax Law (see
						section
						185.3 
						of this Part) for any taxable year if:
(1) the preceding taxable year was a taxable
					 year of 12 months;
(2) the
					 individual did not have any liability for tax (as defined in subdivision (b) of
					 section
					 185.3 
					 of this Part) for the preceding taxable year; and
(3) throughout the preceding taxable year,
					 the individual was a resident of this State or a nonresident or part-year
					 resident who had New York source income.
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 7 - Miscellaneous › Part 200 - Miscellaneous › Section 200.1 - Reproduction of New York State income tax forms

Current through Register Vol. 46, No. 28, July 10, 2024
New York State income tax forms may be reproduced and
						filed with the New York State Department of Taxation and Finance in lieu of the
						official forms subject to the specifications and limitations set forth by the
						New York State 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 7 - Miscellaneous › Part 200 - Miscellaneous › Section 200.2 - Use of form numbers and titles

Current through Register Vol. 46, No. 28, July 10, 2024
As used in this Subchapter, form numbers and titles are
						for information only and each such number and title includes all successor form
						numbers and titles assigned by the New York State Department of Taxation and
						Finance. All such forms and successor forms may be obtained by forwarding a
						request to the New York State 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 7 - Miscellaneous › Part 200 - Miscellaneous › Section 200.3 - Additional provisions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) With
					 regard to public access to the records of the Department of Taxation and
					 Finance and the Tax Commission, see Part 2370 of this Title.
(b) With regard to communicating tax policies
					 and interpretations, see Part 2375 of this Title.
(c) With regard to procedural regulations,
					 see Parts 2390 and 2393 of this Title.
(d) With regard to Tax Appeals Tribunal Rules
					 of Practice and Procedure, see Part 3000 of this Title.
(e) With regard to Bureau of Conciliation and
					 Mediation Services procedural rules, see Part 4000 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 7 - Miscellaneous › Part 200 - Miscellaneous › Section 200.4 - 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 7 - Miscellaneous › Part 201 - Verification Of Income › Section 201.1 - Verification of income information and determination of total annual income

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 171-b
(a)
Definitions.
For the purpose of this Part, the following mean:
(1)
(i) For
					 purposes of verification of income information (see subdivision [b] of this
					 section), a
complete match
means that both the name and the
					 corresponding social security account number of a tenant that the commissioner
					 of housing, a supervising agency, the housing trust fund corporation, or a
					 company forwards to the department, match both the name and the corresponding
					 social security account number on the department's computer records of
					 individuals who filed a personal income tax return under article 22 of the Tax
					 Law for the taxable year inquired about and the applicable return has completed
					 processing.
(ii) For purposes of
					 determination of total annual income (see subdivision [c] of this section):
(a) a
complete match
means
					 that both the name(s) and the corresponding address of as many persons who
					 reside in a housing accommodation subject to rent regulation, that the
					 commissioner of housing forwards to the department, as are needed to determine
					 if the total annual income of such persons exceeds $175,000 per annum in each
					 of the two preceding calendar years, match both the name(s) and the
					 corresponding address on the department's computer records of individuals who
					 filed a personal income tax return under article 22 of the Tax Law for each of
					 the taxable years inquired about and the applicable returns have completed
					 processing; and
(b) a
one-year match
means that for one of the years inquired about,
					 but not both, the name(s) and the corresponding address of as many persons who
					 reside in such housing accommodation as are needed to determine if the total
					 annual income of such persons exceeds $175,000 in such year, match both the
					 name(s) and the corresponding address on the department's computer records of
					 individuals who filed a personal income tax return under article 22 of the Tax
					 Law for the taxable year and the applicable returns have completed
					 processing.
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 7 - Miscellaneous › Part 201 - Verification Of Income › Section 201.2 - Nondisclosure of income information and total annual income information

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 171-b(5)
No provisions of the Freedom of Information Law or
						Chapter V of this Title shall apply to the verification of income information
						and to the determination of total annual income, or any material
						representations that any requester or any officer or employee thereof, forwards
						to the department pursuant to the provisions 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 7 - Miscellaneous › Part 201 - Verification Of Income › Section 201.3 to 201.4 - 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 C - City of Yonkers Income Tax Surcharge on Residents › Part 250 - Incorporation Of Regulations Of The State Tax Commission With Respect To Article 22 Of The Tax Law › Section 250.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Pursuant to article 30-A of the Tax Law, a city having a
					 population of more than 190,000 but less than 215,000 inhabitants is authorized
					 to impose a city income tax surcharge on the residents of such city at the rate
					 prescribed therein. The city income tax surcharge authorized to be imposed
					 pursuant to article 30-A of the Tax Law is to be administered and collected,
					 including the administration and collection of the income tax surcharge
					 required to be withheld by employers, by the Department of Taxation and
					 Finance. Local Law No. 8, as amended by Local Law No. 9, of the City of Yonkers
					 Laws of 1984 added article IX to the Codes and Ordinances of the City of
					 Yonkers to impose the city income tax surcharge authorized pursuant to the
					 authority of article 30-A of the Tax Law, and vested the administration and
					 collection of such city income tax surcharge with 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 C - City of Yonkers Income Tax Surcharge on Residents › Part 250 - Incorporation Of Regulations Of The State Tax Commission With Respect To Article 22 Of The Tax Law › Section 250.2 - Regulations of the State Tax Commission

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1332(a); Codes and Ordinances of the City of
					 Yonkers, § 92-92(a)
(a) The rules and
				  regulations of the State Tax Commission promulgated with respect to the taxes
				  imposed by article 22 of the Tax Law and contained in Subchapter A of this
				  Chapter, together with the procedural regulations (including the regulations on
				  interest rate on overpayments, underpayments and recovery of erroneous refunds
				  contained in Part 2393 of Chapter IX of this Title, and the applicable
				  provisions of Chapters V and VI of this Title relating to public access to
				  records of the Department of Taxation and Finance and State Tax Commission and
				  Rules, Regulations and Declaratory Rulings of the State Tax Commission), shall
				  be applicable, in their entirety, to the city income tax surcharge imposed
				  pursuant to the authority of article 30-A of the Tax Law by the City of
				  Yonkers, and such rules and regulations of the State Tax Commission shall apply
				  to the city income tax surcharge imposed pursuant to the authority of article
				  30-A in the same manner and with the same full force and effect as if such
				  rules and regulations had been incorporated in full in this Subchapter and as
				  if the language thereof had expressly referred to the City of Yonkers income
				  tax surcharge on residents imposed pursuant to the authority of such article
				  30-A of the Tax Law, except where inconsistent with or not relevant to such
				  article 30-A or inconsistent with the provisions of this Subchapter or
				  otherwise expressly provided for in this Subchapter.
(b) For the purpose of this Subchapter,
				  unless otherwise indicated by context or by virtue of subdivision (a) of this
				  section, the definition of or reference to New York State domicile, resident
				  and nonresident in such regulations shall be deemed to apply in like manner to
				  City of Yonkers domicile, resident and nonresident by substituting City of
				  Yonkers for New York State wherever applicable.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter C - City of Yonkers Income Tax Surcharge on Residents › Part 250 - Incorporation Of Regulations Of The State Tax Commission With Respect To Article 22 Of The Tax Law › Section 250.3 to 250.6 - 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 C - City of Yonkers Income Tax Surcharge on Residents › Part 251 - Withholding of City of Yonkers Income Tax Surcharge › Section 251.1 - Determining City of Yonkers income tax surcharge to be withheld

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §1329; Codes and Ordinances of the City of
					 Yonkers, § 92-88
(a) The amount of City
				  of Yonkers income tax surcharge on residents of such city to be deducted and
				  withheld must be determined in accordance with one of the following withholding
				  methods:
I. Method I - Wage Bracket table
				  Method
II. Method II - Exact
				  Calculation Method
III. Method III -
				  Top Income Tax Rates Method
In case of special situations, however, an employer may
					 apply to the Commissioner of Taxation and Finance for permission to use another
					 method. The wage bracket table method, the exact calculation method, and the
					 top income tax rates method are set out in Appendix 10-A of this Title. The
					 Yonkers withholding tax tables and methods, along with forms, instructions and
					 other guidance for withholding, payment and reporting of the City of Yonkers
					 income tax surcharge on residents are available on the Tax Department's
					 website.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter C - City of Yonkers Income Tax Surcharge on Residents › Part 251 - Withholding of City of Yonkers Income Tax Surcharge › Section 251.2 - Employer's returns and payment of City of Yonkers income tax surcharge withheld

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1329; Codes and Ordinances of the City of
					 Yonkers, § 92-88
Every employer required to deduct and withhold City of
					 Yonkers income tax surcharge on residents, pursuant to section 1329  of the Tax Law and section 92-88 of
					 the Codes and Ordinances of the City of Yonkers, shall file an employer's
					 return and with such return pay over to the Department of Taxation and Finance
					 the amount of the City of Yonkers income tax surcharge so required to be
					 deducted and withheld. An employer's return of City of Yonkers income tax
					 surcharge withheld must be filed in the same manner as is provided for in Part
					 174 of this Title. However, in determining the threshold for filing such
					 employer' s return and making payment of City of Yonkers income tax surcharge
					 withheld, the amount of City of Yonkers income tax surcharge required to be
					 deducted and withheld shall be aggregated with the amounts of New York State
					 personal income tax, City of New York personal income tax on residents, City of
					 New York earnings tax on nonresidents and City of Yonkers earnings tax on
					 nonresidents required to be deducted and withheld, and the total of all such
					 withheld amounts determines the manner and timing of filing such employer's
					 returns and making payment of such withheld amounts.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter C - City of Yonkers Income Tax Surcharge on Residents › Part 252 - Combined Returns And Statements And Single Payment Of Total Amount Of Taxes › Section 252.1 - Combined returns and employer's returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1332(c); Codes and Ordinances of the City of
					 Yonkers, § 92-93&
(a)
Combined returns.
The State Tax Commission may require (including by means of
					 forms and instructions) the making and filing of a combined return, which
					 return, in addition to the City of Yonkers income tax surcharge return required
					 by section 1326  of the Tax Law and section 92-85 of
					 the Codes and Ordinances of the City of Yonkers, may also include returns
					 required to be made and filed under the provisions of article 22 of the Tax Law
					 relating to New York State personal income tax, article 30 of the Tax Law and
					 chapter 17 of title 11 of the Administrative Code of the City of New York
					 relating to City of New York personal income tax on residents, article 2-E of
					 the General City Law and chapter 19 of title 11 of the Administrative Code of
					 the City of New York relating to City of New York earnings tax on nonresidents,
					 and article 30-B of the Tax Law and article X of the Codes and Ordinances of
					 the City of Yonkers relating to City of Yonkers earnings tax on
					 nonresidents.
(b)
Combined employer returns.
The State Tax Commission may require (including by means of
					 forms and instructions) the filing of a combined employer's return, which
					 return, in addition to the City of Yonkers employer's return required by
					 section 1329  of the Tax Law and section 92-88 of
					 the Codes and Ordinances of the City of Yonkers (see section
					 251.2 
					 of this Title), may also include employer's returns required to be filed under
					 the provisions of article 22 of the Tax Law relating to withheld New York State
					 personal income tax, article 30 of the Tax Law and chapter 17 of title 11 of
					 the Administrative Code of the City of New York relating to withheld City of
					 New York personal income tax on residents, article 2-E of the General City Law
					 and chapter 19 of title 11 of the Administrative Code of the City of New York
					 relating to withheld City of New York earnings tax on nonresidents, and article
					 30-B of the Tax Law and article X of the Codes and Ordinances of the City of
					 Yonkers relating to withheld City of Yonkers earnings tax on
					 nonresidents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter C - City of Yonkers Income Tax Surcharge on Residents › Part 252 - Combined Returns And Statements And Single Payment Of Total Amount Of Taxes › Section 252.2 - Payment of a single amount to the State Tax Commission

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1332(c); Codes and Ordinances of the City of
					 Yonkers, § 92-93
Where a combined return or combined employer's return is
					 required, and with respect to the payment of estimated tax, the State Tax
					 Commission may require (including by means of forms and instructions) the
					 payment of a single amount, which amount shall be the total of all the amounts
					 required to be paid under the provisions of article 22 of the Tax Law relating
					 to New York State personal income tax, article 30 of the Tax Law and chapter 17
					 of title 11 of the Administrative Code of the City of New York relating to City
					 of New York personal income tax on residents, article 2-E of the General City
					 Law and chapter 19 of title 11 of the Administrative Code of the City of New
					 York relating to City of New York earnings tax on nonresidents, article 30-A of
					 the Tax Law and article IX of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers income tax surcharge on residents, and article 30-B
					 of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers
					 relating to City of Yonkers earnings tax on nonresidents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter C - City of Yonkers Income Tax Surcharge on Residents › Part 252 - Combined Returns And Statements And Single Payment Of Total Amount Of Taxes › Section 252.3 to 252.41 - 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 C - City of Yonkers Income Tax Surcharge on Residents › Part 253 - Change Of Resident Status During Year › Section 253.1 - Change of resident status during year-general rules for filing City of Yonkers returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1327, § 12(a) of § 1340(c); Codes and Ordinances
					 of the City of Yonkers, §§ 92-86(a), 92-109(a)
(a) If a taxpayer changes resident status
				  during the taxable year from City of Yonkers resident to City of Yonkers
				  nonresident, or from City of Yonkers nonresident to City of Yonkers resident
				  (including an individual domiciled in the City of Yonkers who meets the
				  requirements of section 1325[a][1][B] and section 1[f][1][B] of the Model Local
				  Law contained in section
				  1340[c] of the Tax Law and
				  in the second subparagraph [B] of paragraph [1] of subsection [a] of section
				  92-82 and in subparagraph [B] of paragraph [1] of subsection [f] of section
				  92-98 of the Codes and Ordinances of the City of Yonkers, and is therefore
				  considered to be a nonresident of the City of Yonkers for part of a taxable
				  year), such taxpayer must file a City of Yonkers income tax surcharge return
				  for the portion of the year during which such taxpayer is a City of Yonkers
				  resident, and a City of Yonkers earnings tax return for the portion of the year
				  during which such taxpayer is a nonresident of the City of Yonkers, subject to
				  the exception provided for in subdivision (b) of this section.
(b)
Exception.
Where a taxpayer has had a change of residence to or from
					 the City of Yonkers during the taxable year and such taxpayer had no wages or
					 earnings from self-employment from City of Yonkers sources while a nonresident,
					 such taxpayer may, in lieu of filing a City of Yonkers earnings tax return for
					 the nonresident period, submit, with the City of Yonkers income tax surcharge
					 return required for the period of residence, a statement to the effect that
					 such taxpayer has no wages or earnings from self-employment during the
					 nonresident period.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter C - City of Yonkers Income Tax Surcharge on Residents › Part 253 - Change Of Resident Status During Year › Section 253.2 - Net State tax applicable to the period of City of Yonkers residence

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1327; Codes and Ordinances of the City of
					 Yonkers, § 92-86
(a) Where a taxpayer's
				  period of City of Yonkers residence is the same as such taxpayer's period of
				  New York State residence, net State tax applicable to the portion of the
				  taxable year during which such taxpayer is a City of Yonkers resident is the
				  sum of all the taxes imposed on such taxpayer under article 22 of the Tax Law
				  for such taxpayer's period of New York State residence, minus the applicable
				  New York State credits (other than the credit for New York State tax withheld),
				  allowed to such taxpayer for such taxpayer's period of New York State
				  residence.
(b) Where a taxpayer's
				  period of City of Yonkers residence is not the same as such taxpayer's period
				  of New York State residence, net State tax for the portion of the taxable year
				  during which such taxpayer is a City of Yonkers resident must be determined as
				  if such taxpayer's New York State period of residence were the same as such
				  taxpayer's City of Yonkers period of residence (see Part 154 of this Title).
				  Where a taxpayer's change of residence is from that of a resident to a
				  nonresident of the City of Yonkers, net State tax applicable to the period of
				  Yonkers residence must include the special accruals required by section
				  253.3 
				  of this Part.
(c) With regard to
				  determining City of Yonkers taxable wages and net earnings from self-employment
				  applicable to the City of Yonkers period of nonresidence, see section
				  266.2 
				  of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter C - City of Yonkers Income Tax Surcharge on Residents › Part 253 - Change Of Resident Status During Year › Section 253.3 - Special accruals

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1327, 1332, § 12(c) of § 1340(c); Codes and
					 Ordinances of the City of Yonkers, §§ 92-86, 92-92, 92-109(c)
(a) Where a taxpayer changes status from that
				  of a resident to a nonresident of the City of Yonkers, such taxpayer must,
				  regardless of the method of accounting normally employed, accrue and include in
				  the computation of net State tax, for purposes of determining the City of
				  Yonkers income tax surcharge for the portion of the year prior to the change of
				  resident status, any items of income, gain, loss or deduction accruing prior to
				  the change of resident status, if not otherwise properly includible or
				  allowable for purposes of computing net State tax for such prior portion of the
				  taxable year or for a prior taxable year. That is, in computing net State tax
				  for purposes of determining the City of Yonkers income tax surcharge for the
				  resident period, such taxpayer must include all the items required to be
				  included if a Federal income tax return were being filed for the same period on
				  the accrual basis, together with any other accruals such as deferred gain on
				  installment obligations which are not otherwise includible or deductible for
				  such prior period or for a prior taxable period.
(b) With regard to special accruals in the
				  case of a change of residence from that of a nonresident of the City of Yonkers
				  to a resident of the City of Yonkers, see section
				  266.3(b) 
				  of this Title.
(c) No items of
				  income, gain, loss or deduction accrued under this section for the portion of
				  the taxable year prior to the change of residence are to be taken into account
				  for any subsequent taxable period.
(d) See also sections
				  154.10 and
				  154.12 
				  of this Title with regard to special accruals in the case of a change of New
				  York State residence.
(e)
Special accruals not required in certain cases.
The City of Yonkers income tax surcharge return for the
					 period prior to a change of status from resident to nonresident may be filed
					 without the special accruals if the taxpayer files with the State Tax
					 Commission a surety bond or other security acceptable to the State Tax
					 Commission (see section
					 154.11 
					 of this Title), in an amount not less than the amount of additional City of
					 Yonkers income tax surcharge which would be payable if no such surety bond or
					 other security were filed with the State Tax Commission. The filing of such
					 surety bond or other security is conditioned upon the inclusion of amounts
					 accruable in the determination of net State tax for purposes of the City of
					 Yonkers income tax surcharge for one or more subsequent taxable years as if the
					 taxpayer had not changed resident status.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter C - City of Yonkers Income Tax Surcharge on Residents › Part 253 - Change Of Resident Status During Year › Section 253.4 to 253.51 - 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 C - City of Yonkers Income Tax Surcharge on Residents › Part 254 - Joint Collection And Enforcement Activity › Section 254.1 - Joint assessment of taxes and proportionate division of payment

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1331; Codes and Ordinances of the City of
					 Yonkers, § 92-91
If there is assessed a City of Yonkers income tax surcharge
					 pursuant to article IX of the Codes and Ordinances of the City of Yonkers, and
					 there is also assessed a tax or taxes against the same taxpayer pursuant to
					 article 22 of the Tax Law, chapter 17 or chapter 19 of title 11 of the
					 Administrative Code of the City of New York or article X of the Codes and
					 Ordinances of the City of Yonkers, and payment of a single amount is required
					 under the provisions of section
					 252.2 
					 of this Title, such payment shall be deemed to have been made with respect to
					 the taxes so assessed in proportion to the amount of such taxes due, including
					 tax, penalties, interest and additions to tax. For the rate of interest on
					 overpayments, underpayments and recovery of erroneous refunds, see Part 2393 of
					 this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter C - City of Yonkers Income Tax Surcharge on Residents › Part 254 - Joint Collection And Enforcement Activity › Section 254.2 - Joint collection and enforcement activity by the State Tax Commission

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 1331; Codes and Ordinances of the City of
					 Yonkers, § 92-91
(a) If the State Tax
				  Commission takes any collection or enforcement action under article 22 of the
				  Tax Law, chapter 17 or chapter 19 of title 11 of the Administrative Code of the
				  City of New York or article X of the Codes and Ordinances of the City of
				  Yonkers, the State Tax Commission shall, whenever feasible or possible, in its
				  discretion, accompany such action with similar action under the enforcement and
				  collection provisions of article IX of the Codes and Ordinances of the City of
				  Yonkers.
(b) Whenever the State Tax
				  Commission takes any action with respect to a deficiency of tax pursuant to
				  article 22 of the Tax Law, chapter 17 or chapter 19 of title 11 of the
				  Administrative Code of the City of New York or article X of the Codes and
				  Ordinances of the City of Yonkers, other than the action set forth in section
				  254.1 
				  of this Part, the State Tax Commission may, in its discretion, accompany such
				  action with similar action under article IX of the Codes and Ordinances of the
				  City of Yonkers.
(c) Whenever the
				  State Tax Commission shall take any joint action, any and all moneys collected
				  as a result of such joint action or actions by the State Tax Commission shall
				  be deemed to have been collected in proportion to the amount of such taxes due,
				  including tax, interest, penalties and additions to tax. For the rate of
				  interest on overpayments, underpayments and recovery of erroneous refunds, see
				  Part 2393 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter C - City of Yonkers Income Tax Surcharge on Residents › Part 254 - Joint Collection And Enforcement Activity › Section 254.3 to 254.9 - 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 D - City Of Yonkers Earnings Tax On Nonresidents › Part 260 - General › Section 260.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Pursuant to article 30-B of the Tax Law, a city having a
					 population of more than 190,000 but less than 215,000 inhabitants is authorized
					 to impose a tax on the earnings of nonresidents derived from within such city
					 at a rate not to exceed the rate provided for therein. The city earnings tax on
					 nonresidents authorized to be imposed pursuant to article 30-B of the Tax Law
					 is to be administered and collected, including the administration and
					 collection of nonresident earnings tax required to be withheld by employers, by
					 the Department of Taxation and Finance. Local Law No. 8, as amended by Local
					 Law No. 9, of the City of Yonkers Laws of 1984 added article X to the Codes and
					 Ordinances of the City of Yonkers to impose the city earnings tax on
					 nonresidents authorized pursuant to the authority of article 30-B of the Tax
					 Law, and vested the administration and collection of such city earnings tax on
					 nonresidents with 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 D - City Of Yonkers Earnings Tax On Nonresidents › Part 261 - Accounting Periods And Methods › Accounting Periods › Section 261.1 - Accounting periods

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 5(a) of § 1340(c); Codes and Ordinances of the
						City of Yonkers, § 92-102(a)
(a)
General.
The taxable year of a nonresident taxpayer required to
						make a City of Yonkers earnings tax return, under article 30-B of the Tax Law
						and article X of the Codes and Ordinances of the City of Yonkers, must be the
						same as such nonresident taxpayer's taxable year for Federal income tax
						purposes. Similarly, the taxable year of a partnership required to make a City
						of Yonkers partnership return (see section
						267.9 
						of this Title) must be the same as the partnership's taxable year for Federal
						income tax purposes. The taxable year may be a calendar year or a fiscal year
						consisting of 12 months. However, under certain circumstances, the period may
						be less than 12 months (
e.g.,
in case of death, change of
						accounting period or change of resident status), or it may be a 52-53 week
						year.
(b)
Absence of
					 Federal accounting period.
A nonresident taxpayer who is not required to file a
						Federal income tax return, but who is required to file a City of Yonkers
						earnings tax return, must report on the calendar year basis unless the State
						Tax Commission authorizes the use of a different taxable period. This rule does
						not apply, however, in a case where a taxpayer had for a previous year filed a
						Federal income tax return and such taxpayer's taxable year for Federal income
						tax purposes for the last such year, in respect of which a Federal income tax
						return was filed, was other than the calendar year. Thus, if the last Federal
						income tax return filed by a taxpayer was on the basis of a fiscal year ending
						June 30th, and such taxpayer is not required to file a Federal income tax
						return for the subsequent taxable year but is required to file a City of
						Yonkers earnings tax return, such taxpayer's taxable period for the City of
						Yonkers earnings tax purposes for such year and thereafter is a fiscal year
						ending June 30th. If a taxpayer not required to file a Federal income tax
						return is subsequently required to file a Federal income tax return and the
						taxable period for Federal purposes is different from the taxable period
						established for City of Yonkers earnings tax purposes, his City of Yonkers
						taxable period will be changed to conform to the Federal taxable
						period.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 261 - Accounting Periods And Methods › Accounting Periods › Section 261.2 - Change of accounting periods

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 5(b) of § 1340(c); Codes and Ordinances of the
						City of Yonkers, § 92-102(b)
A nonresident taxpayer may not change his taxable year
						unless a similar change has been made for Federal income tax purposes, except
						where a change is authorized by the State Tax Commission with respect to a
						taxpayer not required to file a Federal income tax return. If a taxpayer's
						taxable year is changed for Federal income tax purposes, such taxpayer's
						taxable year for purposes of the City of Yonkers earnings tax must be similarly
						changed.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 261 - Accounting Periods And Methods › Accounting Periods › Section 261.3 - Method of changing accounting period

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If a nonresident taxpayer changes his
					 accounting period by reason of a change in his Federal income tax accounting
					 period, such taxpayer must file, with his first City of Yonkers earnings tax
					 return for the new accounting period, either a copy of the consent of the
					 Commissioner of Internal Revenue to change the accounting period of such
					 taxpayer's return for Federal income tax purposes or, if no consent is
					 required, a statement to that effect referring to the particular provision of
					 the Internal Revenue Code or regulations authorizing the change of accounting
					 period.
(b) A nonresident taxpayer
					 who is not subject to Federal income tax, but is subject to the City of Yonkers
					 earnings tax, must obtain the consent of the State Tax Commission before
					 changing his accounting period. The request for such change of accounting
					 period must state the reasons therefor, and must be made on or before the 15th
					 day of the second calendar month following the close of the short period for
					 which a City of Yonkers earnings tax return is required to effect the change of
					 accounting period. If the State Tax Commission approves the change of
					 accounting period, it will advise the taxpayer as to the effective date of such
					 change and as to any short period City of Yonkers earnings tax returns required
					 as the result thereof.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter D - City Of Yonkers Earnings Tax On Nonresidents › Part 261 - Accounting Periods And Methods › Accounting Periods › Section 261.4 - Short taxable period resulting from a change in accounting period

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 5(b) of § 1340(c); Codes and Ordinances of the
						City of Yonkers, § 92-102(b)
Where a short taxable period for Federal income tax
						purposes results from a change in a nonresident taxpayer's accounting period,
						such nonresident taxpayer must file a City of Yonkers earnings tax return for
						such short taxable period if such taxpayer has any wages earned, or net
						earnings from self-employment derived from, within the City of Yonkers during
						such short taxable period (see section
						263.6 
						of this Title). Such nonresident taxpayer's earnings from wages and net
						earnings from self-employment must be computed on the basis of the period for
						which the City of Yonkers earnings tax return is made, and in accordance with
						the rules applicable to the determination of wages and net earnings from
						self-employment from City of Yonkers sources. The exclusion allowed by section
						2(b) of the Model Local Law contained in section 1340 (c)  of the Tax Law,
						and section 92-99(b) of the Codes and Ordinances of the City of Yonkers, must
						be prorated according to the number of months covered by the short-period City
						of Yonkers earnings tax return.
Example:
A nonresident individual has been filing Federal and City
						of Yonkers earnings tax returns on the basis of a calendar year. Such
						individual changes to a fiscal-year basis ending June 30th and files a Federal
						and City of Yonkers earnings tax return for the short taxable period January
						1st to June 30th. During this short period, such individual derived net
						earnings from self-employment from City of Yonkers sources totaling $15,000.
						Such individual's City of Yonkers taxable net earnings is determined as
						follows:
Net earnings
$15,000
Allowable exclusion
(6/12 × $2,000)
$ 1,000
City of Yonkers taxable
net earnings
$14,000