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Department of Taxation and Finance

Personal income tax up-to-date information for 2002 (Articles 22 and 30)

The following changes were not reflected on the forms for 2002 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-204 and Instructions
     
    There is an error on the 2002 Form IT-204-I, Instructions for Form IT-204.
     
    The error occurs on the line 38 instructions on page 9 which read: Line 38 - Enter the benefit period factor from Form IT-604, line 31.
     
    The line 38 instructions should read: Line 38 - Enter the benefit period factor from the Benefit period factor table on page 4 of Form IT-604.
     
  • IT-215 and instructions
     
    Claim for Earned Income Credit
     
    There is an error on the 2002 Form IT-215, Claim for Earned Income Credit and Form IT-215-I, Instructions for Form IT-215, that could affect taxpayers who had business income or loss.
     
    The error occurs on line 8 which reads: Business income or loss (from your federal Form 1040 line instructions, Earned Income Credit Worksheet B, line 4a)
     
    Line 8 of Form IT-215 should read: Business income or loss (from your federal Form 1040 line instructions, Earned Income Credit Worksheet B, the total of lines 1e, 2c, and 3).
     
    The Form IT-215 instructions for line 8 should read: Business income or loss, applies only to federal Form 1040 filers. Enter the amount of business income or loss from your federal Form 1040 instructions, Earned Income Credit Worksheet B, the total of lines 1e, 2c, and 3. Do not use a minus sign or brackets to show a loss. Mark an X in the appropriate box on line 8 to indicate if the amount reported is a profit or a loss. Be sure to enter your employer identification number (EIN) for your business. If you have income or loss from more than one business, enter the EIN representing your primary business activity. If your primary business activity doesn’t have an EIN, use your social security number.  
     
  • IT-253
     
    Alternative Fuels Credit
     
    There is an error on the 2002 Form IT-253, Alternative Fuels Credit. It affects only taxpayers who are required to compute a recapture of credit on clean-fuel vehicle refueling property. The error is in Schedule F, Part II, column D, which incorrectly instructs taxpayers to compute the number of recapture years by subtracting the column B amount, Total recovery period, from the column C amount, Years in service prior to recapture year.
     
    The correct instruction is to subtract the column C amount from the column B amount. Column D should read, Recapture years (column B - column C).
     
  • IT-254
     
    Claim for Residential Fuel Oil Storage Tank Credit
     
    There is an error on the 2002 Form IT-254, Claim for Residential Fuel Oil Storage Tank Credit. It only affects taxpayers who have a carryover of the Residential Fuel Oil Storage Tank Credit from the 2001 tax year.
     
    A line was not included on the form to account for the carryover of the credit to the 2002 tax year.
     
    Taxpayers with a carryover of this credit should include the amount of the carryover on line 14 of Form IT-254 and write carryover of 2001 credit in the space to the left of the line 14 entry box. Taxpayers should then follow the instructions for line 15. Be sure to attach Form IT-254 to the return.
     
  • IT-360.1 and Instructions
     
    There is an error on page 5 of 2002 Form IT-360.1-I, Instructions for Form IT-360.1, Change of City Resident Status. The error is in the 2002 City of New York tax rates table at the bottom of page 5.
     
    For married filing jointly and qualifying widow(er) filers with New York City taxable income over $0 but not over $21,600, the table states that the tax is 2.907% of line 5. The tax table should state that the tax is 2.907% of line 47.
     
    For single and married filing separately filers with New York City taxable income over $0 but not over $12,000, the table states that the tax is 2.907% of line 5. The tax table should state that the tax is 2.907% of line 47.
     
    For head of household filers with New York City taxable income over $0 but not over $14,400, the table states that the tax is 2.907% of line 5. The tax table should state that the tax is 2.907% of line 47.
     
  • IT-2104 and Instructions
     
    Form IT-2104, Withholding Allowance Certificate, has been revised to reflect the tax rate changes that resulted from recent legislation. The revised form was provided in Publication NYS-50-ADD that was mailed to employers in June. It is also available on the Web site. The previous Form IT-2104 for 2003 is now obsolete.
     
  • IT-2105-I and IT-2105-I-F
     
    The instructions for Form IT-2105, Estimated Income Tax Payment Voucher, for tax year 2003, have been revised due to recent Tax Law changes. These Tax Law changes may affect the amount of estimated tax that individuals, estates, and trusts will be required to pay for 2003. For additional information, see Important Notice N–03-14, Important Information for Personal Income Tax Estimated Tax Filers, Important Notice N–03-16, Correction to Form IT-2105-I and IT-2105-I-F, Instructions for Form IT-2105 Estimated Income Tax Payment Voucher for Individuals/Fiduciaries, and Important Notice N–03-21, Important Information for City of New York Personal Income Tax Estimated Tax Filers.
     
  • IT-2658 and IT-2658-ATT
     
    Section 658 of the Tax Law was amended for 2003 to require partnerships (including limited liability companies (LLCs) or limited liability partnerships (LLPs) that are treated as partnerships for federal income tax purposes) and New York S corporations, that have income derived from New York sources, to make estimated income tax payments on behalf of partners or shareholders who are C corporations (any corporation other than a federal S corporation) or nonresident individuals. The first payment of estimated tax by partnerships and S corporations is due September 15, 2003.
     
    Partnerships must file Form CT-2658, Report of Estimated Tax for Corporate Partners and Form CT-2658-ATT, Attachment to Report of Estimated Tax for Corporate Partners, to make estimated tax payments on behalf of partners that are C corporations.
     
    Partnerships and New York S corporations must file Form IT-2658, Report of Estimated Tax for Nonresident Individual Partners and Shareholders, and Form IT-2658-ATT, Attachment to Report of Estimated Tax for Nonresident Individual Partners and Shareholders, to make estimated tax payments on behalf of partners or shareholders who are nonresident individuals.
     
    These forms and their instructions have been printed in a packet, CT-2658/IT-2658-P, which you can download rather than downloading each form separately. Click here to download the packet file.  

Other information

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