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A TSB-M is an informational statement of changes to the law, regulations, or Department policies. It is accurate on the date issued. 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 a TSB-M. |
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Number |
Title |
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2011 |
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| TSB-M-11(10)C, (10)I, (11)M, (3)MCTMT, (4)R, (15)S |
20-Year Statute of Limitations to Collect Tax Liabilities |
| TSB-M-11(3)R |
Extension of the Reduced Real Estate Transfer Tax Rate for Real Estate Investment Trusts |
| TSB-M-11(9)C, (9)I, (10)M, (2)MCTMT, (2)R, (14)S |
Changes to the Offer In Compromise Program |
| TSB-M-11(8)C, (8)I, (7)M, (1)MCTMT, (1)R, (12)S |
The Marriage Equality Act |
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2010 |
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| TSB-M-10(3)C, (6)I, (8)M, (2)MCTMT, (3)R, (9)S |
Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program |
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2009 |
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| TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S |
Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program |
| TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S |
Penalty and Interest Discount Program (PAID) |
| TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S |
Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability |
| TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S |
Tax Preparer Registration Program |
| TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S |
Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information |
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2008 |
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| TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S |
Voluntary Disclosure and Compliance Program |
| TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S |
Changes in Procedures for Obtaining Guidance from the Tax Department |
| TSB-M-08(2)R |
Extension of the Reduced Real Estate Transfer Tax Rate For Real Estate Investment Trusts |
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2006 |
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| TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R |
Department to Issue NYT-Gs (New York Tax Guidances) |
| TSB-M-06(1)R | Extension of Reduced Real Estate Transfer Tax Rate for Real Estate Investment Trusts |
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2005 |
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| TSB-M-05(1)C,(1)I,(1)S,(1)M | Alternative Methods of Signing for Tax Return Preparers |
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2004 |
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| TSB-M-04(5)M, (10)R | Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes |
| TSB-M-04(5)I,(7)R | New York Personal Income Tax Treatment and Estimated Tax Requirement for Sales, Conveyances, or Other Dispositions of Shares of Stock in a Cooperative Housing Corporation by Nonresidents |
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2003 |
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| TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R | Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments |
| TSB-M-03(4)M | Fixed Minimum Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective October 1, 2003 |
| TSB-M-03(2.1)R, (4.1)I | Changes to the Procedure for Filing Form IT-2663, Application for Certification for Recording of Deed and Nonresident Estimated Personal Income Tax Payment Voucher |
| TSB-M-03(2)R, (4)I | Important Notice Estimated Personal Income Tax on the Sale or Transfer of Real Property by Nonresidents |
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2002 |
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| TSB-M-02(7)C, (9)S, 7(M) (3)R |
Nonprofit Property/Casualty Insurance Companies |
| TSB-M-02(6)M | Change in Interest Rates on Underpayments of Miscellaneous Taxes |
| TSB-M-02(1)R | Extension of Reduced Real Estate Transfer Tax Rate for Real Estate Investment Trusts. Note: The reduced Transfer Tax rate for conveyances other than in connection with the initial formation of a REIT has been extended. See TSB-M-06(1)R. |
| TSB-M-02(1)I, (1)C, (1)S, (1)M |
Summary of Legislative Changes Enacted in 2001 |
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1997 |
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| TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S |
Taxpayer Bill of Rights Act of 1997 |
| TSB-M-97(7)C, (2)I, (7)M, (2)R, (10)S | Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department |
| TSB-M-97(1)R | TP-584 Filing Requirements |
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1996 |
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| TSB-M-96(5.1)R | Extension of Reduced Real Estate Transfer Tax Rate for Real Estate Investment Trusts |
| TSB-M-96(5)R | 1996 Amendments to the Real Estate Transfer Tax Related to Real Estate Investment Trusts |
| TSB-M-96(1)R | Recent Topics of Interest |
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1995 |
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| TSB-M-95(8.1)R | TP-584 Filing Requirements, Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-95(8)R dated January 8, 1996. |
| TSB-M-95(8)R | TP-584 Filing Requirements - Note: This TSB-M was superseded by TSB-M-95(8.1)R dated February 14, 1997. Therefore TSB-M-95(8)R should no longer be relied upon for transfers occurring on or after June 15, 1996. |
| TSB-M-95(6.1)R | Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax, Notice of Obsolescence |
| TSB-M-95(6)R | Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax |
| TSB-M-95(5)R | 1995 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax |
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1994 |
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| TSB-M-94(6)I, (8)C, (7)M, (7)S, (6)R | Important Notice: New York Tax Status of Limited Liability Companies and Partnerships |
| TSB-M-94(4.1)R | 1996 Amendments to the Real Estate Transfer Tax Related to Real Estate Investment Trusts |
| TSB-M-94(4)R | 1994 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax |
| TSB-M-94(3.1)R | 1995 Amendments to the Builders' Exemption |
| TSB-M-94(3)R | 1994 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax |
| TSB-M-94(1)R | Real Property Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and Addresses |
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1993 |
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| TSB-M-93(5.1)R | Real Property Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and Addresses Notice of Obsolescence - This TSB-M supersedes TSB-M-93(5)R dated October 12, 1993. See TSB-M-94(1)R for telephone numbers and mailing addresses. |
| TSB-M-93(5)R | Real Property Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and Addresses - Note: This TSB-M was superseded by TSB-M-94(1)R dated March 8, 1994. Therefore, TSB-M-93(5)R should no longer be relied upon. |
| TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S |
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights) |
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1992 |
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| TSB-M-92(3)R | 1992 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax |
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1991 |
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| TSB-M-91(3.1)R | TP-584 Filing Requirements - Notice of Obsolescence |
| TSB-M-91(3)R | TP-584 Filing Requirements |
| TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R , (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991 |
| TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S | Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991 |
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1990 |
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| TSB-M-90(3)R | 1990 Amendments to the Real Estate Transfer Tax and the Real Property Transfer Gains Tax |
| TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M, (2.3)R, (2.3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990 |
| TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990 |
| TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 - June 30, 1990 |
| TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)R, (2)S | Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990 - March 31, 1990 |
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1989 |
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| TSB-M-89(5.1)R | Real Property Transfer Gains Tax and Real Estate Transfer Tax Telephone Numbers and Addresses Notice of Obsolescence - This TSB-M supersedes TSB-M-89(5)R dated August 16, 1989. See TSB-M-94(1)R for telephone numbers and mailing addresses. |
| TSB-M-89(5)R | Real Property Transfer Gains Tax and Real Estate Transfer Tax Telephone Numbers and Addresses - Note: This TSB-M was superseded by TSB-M-93(5)R dated October 12, 1993, which was superseded by TSB-M-94(1)R dated March 8, 1994. Therefore, TSB-M-89(5)R and TSB-M-93(5)R should no longer be relied upon. |
| TSB-M-89(4.1)R | New Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax - Notice of Obsolescence |
| TSB-M-89(4)R |
New Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax |
| TSB-M-89(3.2)R | 1989 Amendments to the Real Estate Transfer Tax |
| TSB-M-89(3.1)R | 1989 Amendment to the Real Estate Transfer Tax |
| TSB-M-89(3)R | 1989 Amendments to the Real Estate Transfer Tax |
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1980 |
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| TSB-M-80(3)C, (3)I, (3)M, (3)S | Advisory Opinions of the State Tax Commission |
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| Other information | |
Updated: February 26, 2013