Income Tax Guidances (NYT-G)

An NYT-G is an informational statement of the Department’s interpretation of the law, regulations, and Department policies and is usually based on a particular set of facts or circumstances.  It is accurate on the date issued and is limited to the facts set forth therein.  NYT-Gs are published to provide information and guidance to taxpayers, Department personnel, and tax professionals.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in an NYT-G.


Number

Title

   

2008
 

 
NYT-G-08(1)I Availability of Empire Zone Wage Tax Credit for Employees that Work Outside an Empire Zone
 

2007
 

 
NYT-G-07(5)C, (1)I Certification of S Corporations under Article 18-B of the General Municipal Law Required for Empire Zone Tax Benefits
 

2006
 

 
NYT-G-06(2)I Eligibility of Shareholder of New York S Corporation to Claim Employment Incentive Credit
 
NYT-G-06(1)I Acceptable Security Under Section 639(d) of the Tax Law
 

Other information
Updated: December 08, 2010