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Department of Taxation and Finance

Businesses

The Tax Department issued guidance regarding the treatment of IRC § 965 repatriation amounts for tax year 2017 for corporations and flow-through entities:

  • N-18-7, Tax Treatment of IRC § 965 Repatriation Amounts for Tax Year 2017 for New York C Corporations, Insurance Corporations, and Exempt Organizations
  • N-18-8, Tax Treatment of IRC § 965 Repatriation Amounts for Tax Year 2017 for Flow-through Entities

 

Updated: