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Income 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. A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin.


Publications
  
Tax Bulletins

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Number Title
   
PUB-10-W FAQs: New York State College Tuition Credit and Itemized Deduction. This publication has been discontinued and is no longer available. For more information, see College tuition credit or itemized deductions
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-22 FAQs: New York State's Real Property Tax Credit for Homeowners and Renters.  This publication has been discontinued and is no longer available. For more information, see Real property tax credit 
PUB-26 A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones.  This publication has been discontinued and is no longer available.  For more information, see Empire Zone (EZ) Credits.
PUB-27 What You Need to Know if You Hire Household Help - This publication has been replaced by Tax Bulletin Hiring Household Help (TB-MU-350)
PUB-35 New York Tax Treatment of S Corporations and Their Shareholders - This publication is being updated to reflect legislative changes.
PUB-36 General Information for Senior Citizens and Retired Persons 
PUB-38 Your Rights as a Taxpayer - This publication was combined into Publication 131
PUB-46 Common Reasons for Income Tax Adjustments (2007)
 
Note: Publication 46 is sent to taxpayers who have made errors on their New York State tax returns, and is included with notices that are mailed to such taxpayers. It explains the various errors that taxpayers commonly make. If this does not apply to you, you need not read Publication 46. To open Publication 46, click here.
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-54 Privacy Notification
PUB-55 Designated Private Delivery Services
PUB-58 Information for Income Tax Return Preparers
PUB-59 New York State Tax Relief for Victims of Terrorist Attacks 
PUB-75 Specifications for Reproduction of Scannable and Non-scannable New York State Income Tax Forms
PUB-80  General Income Tax Information for New York State Residents. This publication has been discontinued and is no longer available. For more information, see filing information for residents.
PUB-88 General Tax Information for New York State Nonresidents and Part-Year Residents. This publication has been discontinued and is no longer available.  For more information, see filing information for New York State nonresidents and part-year residents
PUB-89 Innocent Spouse Relief (and Separation of Liability and Equitable Relief) 
PUB-94 New York State Tax Information -  Should You Be Paying Estimated Tax in 2010?. This publication has been discontinued and is no longer available. For more information, see Filing estimated income tax
PUB-99-B  General Information on New York State and New York City Income Tax Credits for Businesses. This publication has been discontinued and is no longer available. For more information, see Income tax credits
PUB-99-IND  General Information on New York State and New York City Income Tax Credits for Individuals. This publication has been discontinued and is no longer available. For more information, see Income tax credits
PUB-101 Frivolous Positions under the Personal Income Tax
PUB-130-D The New York State Tax Audit - Your Rights and Responsibilities
PUB-130-F The New York State Tax Audit - Your Rights and Responsibilities
PUB-131 Your Rights and Obligations Under the Tax Law
PUB-135 Consumer Bill of Rights Regarding Tax Preparers
PUB-140-W FAQs: New York State Lottery Winners - What are my Tax Responsibilities for New York State?
PUB-145

Net Operating Losses (NOLs) for New York State Resident Individuals, Estates, and Trusts 

PUB 210 Change of Resident Status - Special Accruals (This publication is currently under revision. For information on how to file a bond or other acceptable security, see the instructions for Form IT-260.)
PUB-220 Offer in Compromise Program 
PUB-300 New York State Tax Credits Available for Remediated Brown´Čüelds
PUB-310-NY Information on New York's Earned Income Credits. This publication has been discontinued and is no longer available.  For more information, see Earned income tax credit
PUB-361 New York State Income Tax Information For Military Personnel and Veterans
PUB-774 Purchaser's Obligations to Pay Sales and Use Taxes Directly to the Tax Department: Questions and Answers 

PUB-845

Revocation of Tax Exempt Status of Identified Terrorist Organizations 
PUB-845.1 Identified Terrorist Organizations

Tax Bulletins
 
Number Title
 
TB-IT-215 Individual E-File Mandate for Personal Income Tax - This bulletin has been discontinued and is no longer available. For more information, see E-file requirement for individual taxpayers and More about e-file.
TB-MU-210 E-File Mandate for Businesses
TB-MU-220 E-File Mandate for Tax Return Preparers 
TB-MU-350 Hiring Household Help
TB-IT-615 New York Source Income of Nonresident Individuals, Estates, and Trusts, and Part-Year Resident Individuals and Trusts
TB-IT-620 New York Source Income - Sole Proprietorships and Partnerships 
TB-IT-690 Permanent Place of Abode

Other information
Updated: June 16, 2015