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2006 - 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.


2006 - forms corrections and changes
PostedForm NumberRevision DateDescription of Change
7/27/06 IT-2104 2006 A chapter of the Laws of 2006 provides for an increase in the standard deduction amount for taxpayers that have a filing status of married filing jointly or qualifying widower. For 2006, the standard deduction for taxpayers who are married filing jointly and for qualifying widowers has been increased to $15,000.

A taxpayer using Part 2 of the worksheet on page 3 of Form IT-2104 should use the corrected amount for these two filing statuses when entering an amount on line 23.
5/22/06 ST-809 6/06 There was an omission on Form ST-809 (6/06). On page 4, the second line of the address listed under the word No, adjacent to Where to mail your return and attachments, should read JAF Building (JAF is missing). This should not interfere with mail delivery to the appropriate post office box.
4/25/06 ET-706
ET-706-I
4/06 The April 2006 versions of the return and its instructions replace all previous versions back to April, 1999. The new form and instructions should be used for all dates of death occurring on or after February 1, 2000 and before January 1, 2007. Do not use the previous versions of Forms ET-706 and ET-706-I, which include 7/05, 9/04, 3/02, 2/02, 4/01, 10/00, and 4/99 versions (the revision date appears after the form number on the forms).
4/20/06 IT-201
This form has not been updated
2005 The fill-in version of Form IT-201 that is on the Pub 352-CD has several fill-in field problems on pages 3 and 4. Do not use the fill-in form from the CD-ROM. Use the fill-in form posted on this Web site: IT-201 (2005).  All other versions of this form are correct.
 
4/17/06 IT-201-ATT Instructions
This form has not been updated
2005 There is an error in the instructions for Form IT-201-ATT that affects only taxpayers who are subject to one or more of the Other New York State taxes found in Part II of Form IT-201-ATT (lines 19 through 21), and who are eligible for a household credit. Revised line instructions for Form IT-201-ATT, line 22, are shown below (new material is in boldface):

Line 22

If the amount on Form IT-201, line 40, is equal to or less than the amount on Form IT-201, line 39, enter the amount from Form IT-201, line 43, on line 22.

If the amount on Form IT-201, line 40, is more than the amount on Form IT-201, line 39, complete the worksheet below:Line 22 worksheet

1.Enter the amount from Form IT-201, line 39 ......                       1. _______
2.Enter the amount from Form IT-201, line 41 ......                  2. ________
3. Enter the amount from Form IT-201, line 42 ......                 3. ________
4. Add lines 1, 2, and 3, and enter the total here and
    on line 22 ..............                                                         4. ________
4/6/06 CT-601 2005 There is an error on the 2005 Form CT-601, Claim for EZ Wage Tax Credit.  On page 1, the second sentence at the bottom of the form instructs that if you have an EZ wage tax credit passed through to you from a partnership, go to Schedule B, Part III, and enter the amount on line 13. However, the section that you actually need to go to is Schedule B, Part V, and enter the amount on line 19.  Please note that our Web site and fax-on-demand versions have been corrected and are easily identified by a solid bold line under the 601.  All other versions of this form will have this error.
 
4/6/06 CT-601-I 2005 There are three errors in the 2005 Form CT-601-I, Instructions for Form CT-601.  All three errors are on page 1. Under "Corporate partners," the second sentence instructs you to enter your share of the credit on Schedule B, Part III, line 13, of this form and it should have said on Schedule B, Part V, line 19.  Under "Corporate partners," the second paragraph instructs that if you are an S corporation whose only EZ wage tax credit is from a partnership, complete only Schedule B, Part III and transfer the amount from line 14 to Form CT-34-SH but you actually need to complete only Schedule B, Part V and transfer the amount from line 20 to Form CT-34-SH. Under "New York S Corporations," the second sentence in item 2 instructs you to transfer the amount from Schedule B, line 14, to Form CT-34-SH but should have said the amount from Schedule B, line 20 to Form CT-34-SH. Please note that our Web site and fax-on-demand versions have been corrected and are easily identified by a solid bold line under the I.  All other versions of these instructions will have this error.
 
3/16/06 IT-112-R-I
This form has not been updated
2005 Clarifying language is added to the instructions as follows:

The first paragraph of the Line 24 instructions should read as follows (the changes are boldfaced): 

Line 24 - Residents and part-year residentsThe amount of income tax imposed is the amount of income tax computed on your return for the other taxing authority minus any credits allowed against this tax. Do not include use tax or the   tax on income that is taxed by the other taxing authority but is not taxed by New York State. Do not enter tax withheld, estimated tax payments, or payments of balances due on these lines. If the amount of income tax paid to the other taxing  authority is satisfied by the amount of income tax withheld, you must attach proof of payment. A copy of the withholding tax statement showing the amount of tax withheld by the other taxing authority is acceptable proof.

New instructions are added for Lines 29 and 30 as follows:
Line 29 - Enter on line 29 the total amount of tax withheld for and/or amount of estimated tax payments made to the other state, local government, or the District of Columbia.  Include all prepayments such as: amounts withheld from all sources; estimated tax payments, including overpayments applied from a prior year’s tax return; and payments made with extensions.  Do not include taxes withheld or estimated taxes paid for any taxing authority other than the one for which you are claiming the credit on this Form IT-112-R. 

Line 30 – Enter the amount of overpayment, if any, shown on the 2005 return you filed with the other state, local government, or the District of Columbia.  This is the amount that exceeds the total tax computed on your 2005 return for the other taxing authority (see the instructions for line 24 above), prior to allocation for amounts to be refunded or credited to the following year’s estimated tax, and prior to any deductions for donations or estimated tax penalties. The Line 31 instructions should read as follows (the changes are boldfaced): Line 31 – Enter on line 31 the balance due, if any, shown on the 2005 return you filed with the other state, local government, or the District of Columbia.  The balance due is the amount you paid with your return (not including penalties, interest, or use tax) after credit for taxes withheld, estimated tax payments and any other prepayments.
 
3/16/06 IT-112-C-I
This form has not been updated
2005 The Line 47 instructions are further clarified to read as follows (the changes are boldfaced):

Line 47 – Enter the amount of your prepayments to Canada/Quebec.  Prepayments include income tax paid and credits. (For example, income tax deducted or withheld at source, as shown on all information slips; tax paid in installments; abatements; overpayments; rebates; etc.)

3/10/06 IT-360.1-I
This form has not been updated
2005 There are incorrect form references under Which forms to file in the instructions for Form IT-360.1, Change of City Resident Status.  For 2005, the part-year New York City resident tax is reported directly on Form IT-201, Resident Income Tax Return, or on Form IT-203, Nonresident and Part-Year Resident Income Tax Return.   You do not have to file Form IT-201-ATT, Other Tax Credits and Taxes, or Form IT-203-ATT, Other Tax Credits and Taxes
 
2/28/06 ST-101.8 2/06 This form has been revised to include the taxing jurisdiction, jurisdiction codes, and applicable rates for the Rensselaer School District for the annual sales tax period ending February 28, 2006.
 
2/28/06 IT-217-I
This form has not been updated
2005 Legislation passed by the legislature and signed into law by Governor Pataki during 2005 provides new enhancements to the Farmers’ School Tax Credit. The new law amends the definition of eligible school district property taxes for tax years beginning in 2005 and after. Since this legislation was pending at the time the instructions for Form IT-217, Claim for Farmers’ School Tax Credit, were printed, the change is not reflected in those instructions. For revised instructions, see Notice N-06-2.
 
2/07/06 IT-203-I
This form has not been updated
2005 There is an error in the worksheet for addition modification A-22, New York’s 529 college savings program distributions, on page 26 of Form IT-203-I. The error is contained on line c of the worksheet and in the single asterisk. Line c and the single asterisk should read as follows (new material is in Italics): c. Total current year’s S-25 subtraction modification and prior years’ subtraction modifications* * These amounts are included in line 28 of your 1998 through 2001 (S-26 modification), and 2002 through 2004 (S-25 modification) Form IT-203.
2/02/06 IT-203-I
This form has not been updated
2005 There is an error in the third paragraph of the instructions for line 43, on page 39.

The paragraph should read as follows (new material is in italics):

If you are having the IRS compute your federal earned income credit, on Form IT-215 complete lines 1 through 9 (and lines 21, 23, and 24 if you are a part-year resident) and write EIC in the white area (not in the money column) to the left of line 43; leave the money column blank. Be sure to fill in lines 45, 47, 49, 51 through 57, and lines 60 through 65 of your return. Do not complete lines 66 through 71. The Tax Department will figure your New York State earned income credit for you.
2/02/06 IT-203-ATT Instructions (contained in the IT-203 instruction booklet) This form has not been updated 2005 There is an error in the instructions for Form IT-203-ATT that affects part-year residents who have a refundable New York State or New York City earned income credit. The error only affects part-year residents whose earned income credit is being computed by the Tax Department. New line instructions are added for Form IT-203-ATT, lines 10 and 11, to read as follows:

Lines 10 and 11 – If you wrote EIC in the white area to the left of line 43 on Form IT-203 because you are having the IRS compute your earned income credit, write EIC in the white area (not in the money column) to the left of line(s) 10 or 11; leave the money column(s) blank.
1/03/06 IT-203-I
This form has not been updated
2005 The definition of Resident, contained on page 8, is clarified as follows: 3) you spent 30 days or less (any part of a day is a day for this purpose) in New York State during the taxable year. The 2nd item under Group B should read (the changes are boldfaced): 2) you spent 90 days or less (any part of a day is a day for this purpose) in New York State during this 548-day period, and your spouse (unless legally separated) or minor children spent 90 days or less (any part of a day is a day for this purpose) in New York during this 548-day period in a permanent place of abode maintained by you; and
1/03/06 IT-RP-1 2005 There are two errors in the printed New York State income tax packet (Form IT-RP-1), the booklet that contains both the resident forms and instructions. Error found in Yonkers worksheet - This error affects only Yonkers residents filing Form IT-150. The error is contained in line a of the Yonkers worksheet on page 25 of Form IT-RP-1. Line a reads, Amount from line 27. It should read, Amount from line 29. Error found in New York City household credit table 6 - This error affects only married taxpayers filing separate returns who claim the New York City household credit. The error is contained in the New York City household credit table 6, on both pages 25 and 99 of Form IT-RP-1. The Over but not over $15,000 line with 2 exemptions reads 35. It should read, 30.
 
Note:  These errors are only in the printed IT-RP-1 tax packets. If you picked up a Resident Income Tax Return instructions booklet (IT-150/201-I) at your local bank, library, post office, federal office building, or any New York State district tax office, or if you access the instructions for Form IT-150 on our Tax Department Web site, use our Publication 352 or our Pub 352-CD ROM, or if you use any of the year 2005 software tax preparation products on the market, pages 25 and 99 have been corrected. The corrected pages 25 and 99 are easily identified by a line under the page number and the word Revised directly under the line.
1/03/06 IT-150/201-I
This form has not been updated
2005 The definition of Resident, contained in the Additional information section, is clarified as follows:
 
The 3rd item under Group A should read (the changes are boldfaced):
 
3) You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the taxable year. The 2nd item under Group B should read (the changes are boldfaced):
 
2) You spent 90 days or less (a part of a day is a day for this purpose) in New York State during this 548-day period, and your spouse (unless legally separated) or minor children spent 90 days or less (a part of a day is a day for this purpose) in New York during this 548-day period in a permanent place of abode maintained by you; and
Updated: