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        


 

yelbox.gif (918 bytes) NEW YORK'S COLLEGE SAVINGS PROGRAM yelbox.gif (918 bytes)

For brochure information regarding this extraordinary new opportunity to help make college more affordable for young New Yorkers, visit www.nysaves.org


     

Publications
    

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
 
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What You Need to Know if You Hire Household Help - This publication has been replaced by Tax Bulletin Hiring Household Help (TB-MU-350)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 
 
PUB-36 General Information for Senior Citizens and Retired Persons - This publication is currently being updated for tax year 2013.
 
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-55
 
Designated Private Delivery Services
 
PUB-58
 
Information for Income Tax Return Preparers - For tax year 2012 
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-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 New Posting
 

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: February 06, 2014