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Personal income tax up-to-date information for 2005 (Articles 22 and 30)

The following changes were not reflected on the forms for 2005 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-2104 (2006)
     
    A chapter of the Laws of 2006 provides for an increase in the standard deduction amount for taxpayers that have a filing status of married filing jointly or qualifying widower. For 2006, the standard deduction for taxpayers who are married filing jointly and for qualifying widowers has been increased to $15,000.
     
    A taxpayer using Part 2 of the worksheet on page 3 of Form IT-2104 should use the corrected amount for these two filing statuses when entering an amount on line 23.
     
  • IT-258-I
     
    There is an error in the instructions for Form IT-258, Claim for Nursing Home Assessment Credit.  The error concerns individuals receiving benefits from a long-term care insurance policy. For revised instructions, see Notice N-06-1.
     
  • IT-RP-1
     
    There are two errors in the printed New York State income tax packet (Form IT-RP-1), the booklet that contains both the resident forms and instructions.
     
    Error found in Yonkers worksheet - This error affects only Yonkers residents filing Form IT-150. The error is contained in line a of the Yonkers worksheet on page 25 of Form IT-RP-1. Line a reads, Amount from line 27. It should read, Amount from line 29. Error found in New York City household credit table 6 - This error affects only married taxpayers filing separate returns who claim the New York City household credit. The error is contained in the New York City household credit table 6, on both pages 25 and 99 of Form IT-RP-1. The Over but not over $15,000 line with 2 exemptions reads 35. It should read, 30.
     
  • IT-150/IT-201-I
      
    The definition of Resident, contained in the Additional information section, is clarified as follows: The 3rd item under Group A should read (the changes are boldfaced): 3) You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the taxable year. The 2nd item under Group B should read (the changes are boldfaced): 2) You spent 90 days or less (a part of a day is a day for this purpose) in New York State during this 548-day period, and your spouse (unless legally separated) or minor children spent 90 days or less (a part of a day is a day for this purpose) in New York during this 548-day period in a permanent place of abode maintained by you; and IT-201
     
    The fill-in version of Form IT-201 that is on the Pub 352-CD has several fill-in field problems on pages 3 and 4. Do not use the fill-in form from the CD-ROM. Use the fill-in form posted on this Web site: IT-201 (2005).  All other versions of this form are correct.
     
  • IT-201-ATT Instructions

    IT-201-ATT Instructions (the instructions for Form IT-201-ATT are contained in both the Form IT-RP-1 and Form IT-150/201 instruction booklet) There is an error in the instructions for Form IT-201-ATT that affects only taxpayers who are subject to one or more of the Other New York State taxes found in Part II of Form IT-201-ATT, (lines 19 through 21) and who are eligible for a household credit. Revised line instructions for Form IT-201-ATT, line 22, are shown below (new material is in boldface):
    Line 22
    If the amount on Form IT-201, line 40, is equal to or less than the amount on Form IT-201, line 39, enter the amount from Form IT-201, line 43, on line 22.
    If the amount on Form IT-201, line 40, is more than the amount on Form IT-201, line 39, complete the worksheet below:
     Line 22 worksheet
    1.         Enter the amount from Form IT-201, line 39 ……            1. ________

    2.         Enter the amount from Form IT-201, line 41 ……                 2. ________
    3.         Enter the amount from Form IT-201, line 42 ……                 3. ________
    4.         Add lines 1, 2, and 3, and enter the total here and
                on line 22 …………………………………………                   4. ________
     
  • IT-203-I
     
    The definition of Resident, contained on page 8, is clarified as follows: 3) you spent 30 days or less (any part of a day is a day for this purpose) in New York State during the taxable year. The 2nd item under Group B should read (the changes are boldfaced): 2) you spent 90 days or less (any part of a day is a day for this purpose) in New York State during this 548-day period, and your spouse (unless legally separated) or minor children spent 90 days or less (any part of a day is a day for this purpose) in New York during this 548-day period in a permanent place of abode maintained by you; and
     
    There is an error in the third paragraph of the instructions for line 43, on page 39.
     
    The paragraph should read as follows (new material is in italics):
     
    If you are having the IRS compute your federal earned income credit, on Form IT-215 complete lines 1 through 9 (and lines 21, 23, and 24 if you are a part-year resident) and write EIC in the white area (not in the money column) to the left of line 43; leave the money column blank. Be sure to fill in lines 45, 47, 49, 51 through 57, and lines 60 through 65 of your return. Do not complete lines 66 through 71. The Tax Department will figure your New York State earned income credit for you.
     
    There is an error in the worksheet for addition modification A-22, New York’s 529 college savings program distributions, on page 26 of Form IT-203-I. The error is contained on line c of the worksheet and in the single asterisk.
     
    Line c and the single asterisk should read as follows (new material is in Italics):
     
    c. Total current year’s S-25 subtraction modification and prior years’ subtraction modifications*
     
    * These amounts are included in line 28 of your 1998 through 2001 (S-26 modification), and 2002 through 2004 (S-25 modification) Form IT-203.
     
  • IT-203-ATT Instructions (the instructions for Form IT-203-ATT are contained in the IT-203 instruction booklet)
     
    There is an error in the instructions for Form IT-203-ATT that affects part-year residents who have a refundable New York State or New York City earned income credit. The error only affects part-year residents whose earned income credit is being computed by the Tax Department. New line instructions are added for Form IT-203-ATT, lines 10 and 11, to read as follows:
     
     Lines 10 and 11 – If you wrote EIC in the white area to the left of line 43 on Form IT-203 because you are having the IRS compute your earned income credit, write EIC in the white area (not in the money column) to the left of line(s) 10 or 11; leave the money column(s) blank.
     
  • IT-217-I
     
    Legislation passed by the legislature and signed into law by Governor Pataki during 2005 provides new enhancements to the Farmers’ School Tax Credit. The new law amends the definition of eligible school district property taxes for tax years beginning in 2005 and after. Since this legislation was pending at the time the instructions for Form IT-217, Claim for Farmers’ School Tax Credit, were printed, the change is not reflected in those instructions. For revised instructions, see Notice N-06-2.
     
  • IT-2105-I
     
    There is an error in the estimated income tax worksheet and its instructions that are contained in Form IT-2105-I. Line 18 of the worksheet should read as follows (new material is bolded): 
     
    18  Resident credit and other nonrefundable credits (see instructions, page 4) ......... 
    The instructions for Line 18 of the estimated income tax worksheet should read as follows (new material is bolded):
    Line 18 - Enter on line 18 the total of any estimated resident credit and other nonrefundable and carryover credits you are eligible to claim. Do not include the credits claimed on line 14. For other nonrefundable credits, see the instructions for Form IT-201-ATT (in Form IT-150/201-I), Part I, Sections A and B, or Form IT-203-ATT (in Form IT-203-I), Part I Sections A and B. IT-360.1-I
     
    There are incorrect form references under Which forms to file in the instructions for Form IT-360.1, Change of City Resident Status.  For 2005, the part-year New York City resident tax is reported directly on Form IT-201, Resident Income Tax Return, or on Form IT-203, Nonresident and Part-Year Resident Income Tax Return.   You do not have to file Form IT-201-ATT, Other Tax Credits and Taxes, or Form IT-203-ATT, Other Tax Credits and Taxes
     
  •  IT-112-R-I
     
    Clarifying language is added to the instructions as follows:
     
    The first paragraph of the Line 24 instructions should read as follows (the changes are boldfaced): 
     
    Line 24 - Residents and part-year residentsThe amount of income tax imposed is the amount of income tax computed on your return for the other taxing authority minus any credits allowed against this tax. Do not include use tax or the   tax on income that is taxed by the other taxing authority but is not taxed by New York State. Do not enter tax withheld, estimated tax payments, or payments of balances due on these lines. If the amount of income tax paid to the other taxing  authority is satisfied by the amount of income tax withheld, you must attach proof of payment. A copy of the withholding tax statement showing the amount of tax withheld by the other taxing authority is acceptable proof.
     
    New instructions are added for Lines 29 and 30 as follows:
     
    Line 29 - Enter on line 29 the total amount of tax withheld for and/or amount of estimated tax payments made to the other state, local government, or the District of Columbia.  Include all prepayments such as: amounts withheld from all sources; estimated tax payments, including overpayments applied from a prior year’s tax return; and payments made with extensions.  Do not include taxes withheld or estimated taxes paid for any taxing authority other than the one for which you are claiming the credit on this Form IT-112-R. 

    Line 30 – Enter the amount of overpayment, if any, shown on the 2005 return you filed with the other state, local government, or the District of Columbia.  This is the amount that exceeds the total tax computed on your 2005 return for the other taxing authority (see the instructions for line 24 above), prior to allocation for amounts to be refunded or credited to the following year’s estimated tax, and prior to any deductions for donations or estimated tax penalties.

    The Line 31 instructions should read as follows (the changes are boldfaced):

    Line 31 – Enter on line 31 the balance due, if any, shown on the 2005 return you filed with the other state, local government, or the District of Columbia.  The balance due is the amount you paid with your return (not including penalties, interest, or use tax) after credit for taxes withheld, estimated tax payments and any other prepayments.
     
  • IT-112-C-I
     
    The Line 47 instructions are further clarified to read as follows (the changes are boldfaced):Line 47 – Enter the amount of your prepayments to Canada/Quebec.  Prepayments include income tax paid and credits. (For example, income tax deducted or withheld at source, as shown on all information slips; tax paid in installments; abatements; overpayments; rebates; etc.) 

Other information

Updated: