The Tax Department is developing guidance for corporation and personal income tax filers whose 2017 tax year returns are affected by the federal Tax Cuts and Jobs Act, as well as by certain New York State Tax Law provisions in the recent New York State Budget. We encourage affected filers to request the appropriate extension of time to file their 2017 returns. Please sign up for our Subscription Service and select Corporation Tax or Personal Income Tax for email updates about how to reflect these legislative changes on your 2017 return.