Corporation Tax Publications

A Publication is an informational document that addresses a particular topic of interest to taxpayers.  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 contained in a publication.  Publications are updated regularly and are accurate on the date issued.


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Number

Title

   
PUB-16
 
New York Tax Status of Limited Liability Companies and Limited Liability Partnerships
 
PUB-20
 
New York State Tax Guide For New Businesses
 
PUB-24 Authorization for Foreign Corporations to Do Business in New York
 
PUB-26 A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones 
 
PUB-35 New York Tax Treatment of S Corporations and their Shareholders
 
PUB-38
 
Your Rights as a Taxpayer
PUB-41 Treatment of Sales-for-Resale Under Section 186-e of the Tax Law. For telecommunications services sold on or after January 1, 2009, see TSB-M-09(2)C, Resale Certificates for Certain Telecommunications Purchases.
 
PUB-51 Questions and Answers on New York State's Farmers' School Tax Credit (contains insert Publication 51.1)
 
PUB-51.1 Update to Publication 51 - This publication is being updated to reflect legislative changes.  Except as explained in this update, all other issues addressed in Publication 51 remain valid. 
 
PUB-55
 
Designated Private Delivery Services
 
PUB-76
 
Specifications for Reproduction of New York State Corporation Tax Forms
 
PUB-111 General Information on the Issuer's Allocation Percentage. This publication is no longer available. For information concerning the issuer's allocation percentage, see http://www8.tax.ny.gov/CIAP/ciapHome
 
PUB-112 General Information on New York State Tax Credits for Article 9-A Businesses. This publication has been discontinued and is no longer available. For more information, see Article 9-A tax credits 
 
PUB-220 Offer in Compromise Program
 
PUB-300 New York State Tax Credits Available for Remediated Brownfields
 
PUB-845 Revocation of Tax Exempt Status of Identified Terrorist Organizations
 
PUB-845.1
 
Identified Terrorist Organizations
 
PUB-910
 
NAICS Codes for Principal Business Activity For New York State Tax Purposes
(For online code searches, click on the link below for NAICS Business Activity Codes)

 
TR-125
 
Instructions for Voluntary Dissolution of New York State Business Corporations
 
TR-194.1
 
Reinstatement of a Corporation Dissolved or Annulment of Authority by Proclamation
 
TR-199
 
Surrender of Authority - Foreign Corporation
 
NAICS Business Activity Codes
For 1998 through present Corporation Tax Returns, use the NAICS code from your federal tax return. If you do not have a federal return, select the code that best represents your primary business activity as reflected by your New York State gross receipts from Publication 910, NAICS Codes for Principal Business Activity for New York State Tax Purposes.

Other information
Last Modified: May 11, 2012