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2002 - forms corrections and changes

Caution: If you downloaded or printed any of the forms listed below prior to the Date Posted listed in the table, you should download or print them again. If the form was updated, the form number will link to the updated PDF files.


2002 - forms corrections and changes
PostedForm NumberRevision DateDescription of Change
12/13/02 CT-222 (2002) There is an error on the 2002 Form CT-222, Underpayment of Estimated Tax by a Corporation. In the calculation performed on line 37, the taxpayer should divide the number of days on line 28 by 366, not 365 as indicated on the form.  366 should be used as 2004 is a leap year, and line 28 represents the applicable number of days in the first quarter of 2004. Please note that our Web site, fax-on-demand, Pub 352-CD (CD-ROM), and Publication 352 versions have been corrected and are easily identified by a solid bold line under the 222.
12/13/02 CT-34-SH (2002) There is an error on the 2002 Form CT-34-SH, New York S Corporation Shareholders' Information Schedule. Line 19 instructs you to enter the amount of the QEZE credit for real property taxes from Form CT-604, line 23. However, the amount to enter on line 19 actually comes from line 27 of Form CT-604, not line 23 of Form CT-604. Please note that our Web site, fax-on-demand, Pub 352-CD (CD-ROM), and Publication 352 versions have been corrected and are easily identified by a solid bold line under the SH.
3/25/02 IT-260,
IT-260.1, and
IT-260-I
(2/02) Effective January 22, 2002, the New York State Tax Department's Division of the Treasury has a new mailing address for submitting Form IT-260, New York State and City of New York Surety Bond Form, Change of Resident Status - Special Accruals, and Form IT-260.1, Change of Resident Status - Special Accruals. The surety bond Form IT-260 or the collateral security with Form IT-260.1, whether or not filed with Form IT-203 or IT-205, must be sent by registered mail to:
 
NEW YORK STATE INCOME TAX
DIVISION OF THE TREASURY
ATTENTION CASH MANAGEMENT UNIT
PO BOX 22119
ALBANY NY 12201-2119
3/18/02 IT-203-X (2000) The form included in the 2001 Pub 352-CD has an incorrect barcode. Please use the Web version of 2000 Form IT-203-X instead of the Pub 352-CD version.
3/7/02 IT-2105.9-I (2001) Underpayment of estimated tax: The instructions for farmers and fishermen on page 1 should read: "If your federal gross income from farming and fishing is at least two thirds of your gross income for 2000 and 2001, you cannot use this form."

The instructions for Form IT-2105.9 do not reflect the extended estimated tax payment due dates afforded to taxpayers afflicted by the terrorist attacks of September 11, 2001. See Notice N-02-9, for alternative computations for determining the personal income tax underpayment penalty.
3/1/02 IT-201-ATT and IT-201-I (Instructions) (2001) College tuition credit worksheet: The instructions for line 3, Worksheet 5, College tuition itemized deduction, on page 39 should read as follows: "Amount, if any, from Form IT-201-ATT, line 14."
2/21/02 CT-3-A (1999) There is a problem with the Pub 352-CD version of 1999 Form CT-3-A. On page 2a of the form, the percentage boxes at lines 20 and 21 have figures already entered. You must delete these figures (click in the box and delete or backspace over the figures) and replace with actual taxpayer figures before you print and file the form. To get a corrected fill-in version of this form, click on the form link to the left.
1/23/02 IT-200 and IT-200-I (Instructions) (2001) College tuition credit worksheet: The instructions for line 15 of the college tuition credit worksheet on page 12 should read as follows: "Add the amounts on Form IT-200, lines 35, 36, and 37."
1/23/02 IT-201 and IT-201-I (Instructions) (2001) Modification for Long-Term Care Insurance: The definition of a qualifying long term care policy (subtraction S-24) has been expanded. For revised instructions, see Notice N-01-24.

College tuition credit worksheet for IT-200 filers:  The instructions for line 15 of the college tuition credit worksheet for IT-200 filers on page 49 should read as follows: "Add the amounts on Form IT-200, lines 35, 36, and 37."
1/23/02 IT-203 and IT-203-I (Instructions) (2001) Modification for Long-Term Care Insurance: The definition of a qualifying long term care policy (subtraction S-24) has been expanded. For revised instructions, see Notice N-01-24.
1/23/02 IT-203-ATT and IT-203-I (Instructions) (2001) Revisions were made to the 2001 Form IT-203-ATT, Income Allocation and Itemized Deduction, related to the college tuition itemized deduction, after the instructions were printed. In preparing your 2001 New York State Form IT-203, Nonresident and Part-Year Resident Income Tax Return, please use revised Form IT-203-ATT, Revised Income Allocation and Itemized Deduction. In addition, use the new instructions contained in Notice N-01-22 for computing the amount to be entered on Schedule C, line 11, and completing Schedule D.
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