N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 4, pt. 151 - New York State Income Tax Returns And Liabilities

  1. § 151.1 - New York State income tax returns and liabilities-general
  2. § 151.2 - Who must file a New York State personal income tax return
  3. § 151.3 - New York State personal income tax returns by or for minors
  4. § 151.4 - Partnerships
  5. § 151.5 - Claims for refund or credit-New York State income tax return required
  6. § 151.6 - New York State personal income tax returns in case of a change of residence of an individual or of a trust
  7. § 151.7 - Exclusion or deduction relating to income earned abroad
  8. § 151.8 - New York State personal income tax returns of military personnel
  9. § 151.9 - New York State personal income tax returns for short taxable periods
  10. § 151.10 - New York State personal income tax returns of husband and wife
  11. § 151.11 - New York State personal income tax returns for decedents
  12. § 151.12 - Individuals under a disability
  13. § 151.13 - Estates and trusts
  14. § 151.14 - Joint fiduciaries
  15. § 151.15 - Preparation of New York State income tax returns
  16. § 151.16 - Notice of consent for beneficiaries of qualified higher education funds
  17. § 151.17 - Group (formerly combined return) New York State nonresident personal income tax return for nonresident partners
  18. § 151.18 - Group New York State nonresident personal income tax return for nonresident professional athletes
  19. § 151.19 - Group New York State nonresident personal income tax return for nonresident shareholders of New York S corporations
  20. § 151.20 - Group New York State nonresident personal income tax return for certain nonresident taxpayers
  21. § 151.21 - Special rules concerning group returns for nonresident persons with New York source income from more than one source

Notes

N.Y. Comp. Codes R. & Regs. tit. 20, ch. II, subch. A, art. 4, pt. 151

Statutory authority: Tax Law, §§171, 697

This Part does not reflect amendments to the Tax Law made by the Tax Reform and Reduction Act of 1987 (Chapter 28 of the Laws of 1987) and certain other amendments.

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