Skip to main content
New York State Home
Department of Taxation and Finance

Personal income tax up-to-date information for 2001 (Articles 22 and 30)

The following changes were not reflected on the forms for 2001 when they went to print.

Select a tax form from the following list to identify the changes affecting that form. If a form is not listed, there have been no changes affecting that form.

  • IT-200 and Instructions
     
    College tuition credit worksheet:     

    The instructions for line 15 of the college tuition credit worksheet on page 12 should read as follows: "Add the amounts on Form IT-200, lines 35, 36, and 37."
     
  • IT-201 and Instructions
     
    Modification for Long-Term Care Insurance:     The definition of a qualifying long term care policy (subtraction S-24) has been expanded.  For revised instructions, see Notice N-01-24.

    College tuition credit worksheet for IT-200 filers:  The instructions for line 15 of the college tuition credit worksheet for IT-200 filers on page 49 should read as follows: "Add the amounts on Form IT-200, lines 35, 36, and 37."
     
  • IT-201-ATT and Instructions
     
    College tuition credit worksheet:     The instructions for line 3, Worksheet 5, College tuition itemized deduction, on page 39 should read as follows: "Amount, if any, from Form IT-201-ATT, line 14."
     
  • IT-203 and Instructions
     
    Modification for Long-Term Care Insurance:     The definition of a qualifying long term care policy (subtraction S-24) has been expanded.  For revised instructions, see Notice N-01-24
      
  • IT-203-ATT and Instructions (the instructions for Form IT-203-ATT are contained in the IT-203 instruction booklet)
      
    Revisions were made to the 2001 Form IT-203-ATT, Income Allocation and Itemized Deduction, related to the college tuition itemized deduction, after the instructions were printed. In preparing your 2001 New York State Form IT-203, Nonresident and Part-Year Resident Income Tax Return, please use revised Form IT-203-ATT, Revised Income Allocation and Itemized Deduction. In addition, use the new instructions contained in Notice N-01-22 for computing the amount to be entered on Schedule C, line 11, and completing Schedule D.
     
  • IT-260, IT-260.1, and Instructions 
     
    Effective January 22, 2002, the New York State Tax Department's Division of the Treasury has a new mailing address for submitting Form IT-260, New York State and City of New York Surety Bond Form, Change of Resident Status - Special Accruals, and Form IT-260.1, Change of Resident Status - Special Accruals.  The surety bond Form IT-260 or the collateral security with Form IT-260.1, whether or not filed with Form IT-203 or IT-205, must be sent by registered mail to:
     
              NEW YORK STATE INCOME TAX
              DIVISION OF THE TREASURY
              ATTENTION CASH MANAGEMENT UNIT
              PO BOX 22119
              ALBANY NY 12201-2119
     
    For revised forms and instructions, see:
     
    • Form IT-260, New York State and City of New York Surety Bond Form, Change of Resident Status - Special Accruals
    • Form IT-260.1, Change of Resident Status - Special Accruals
    • Form IT-260-I, Instructions for Forms IT-260 and IT-260.1
        
  • IT-2105.9 Instructions
     
    Underpayment of estimated tax:      The instructions for farmers and fishermen on page 1 should read: "If your federal gross income from farming and fishing is at least two thirds of your gross income for 2000 and 2001, you cannot use this form."
     
    The instructions for Form IT-2105.9 do not reflect the extended estimated tax payment due dates afforded to taxpayers afflicted by the terrorist attacks of September 11, 2001. See Notice N-02-9, for alternative computations for determining the personal income tax underpayment penalty.
     
  • Publication 352
     
    There is an error in the 2001 printed edition of Publication 352. Page 268 of this publication shows the back of Form IT-212; it should show the back of Form IT-112.1. (The front of Form IT-112.1 is on page 267.)
     
    This error occurs in the print version of Publication 352 only. All other versions of Form IT-112.1 (including the printed flat form, Web, and 352-CD) are correct.
     
    Form IT-112.1 is the New York State Resident Credit Against Separate Tax on Lump-Sum Distributions. 

Other information

Updated: