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2015 - forms corrections and changes (posted in 2015)

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.


2015 - forms corrections and changes
PostedForm NumberRevision DateDescription of Change
9/1/15 Various personal income tax forms 2011 - 2014 The private delivery service address for most personal income tax forms has been changed effective September 1, 2015.

The new address is
NYS TAX DEPARTMENT
RPC - PIT
90 COHOES AVE
GREEN ISLAND NY 12183-1515

The addresses that have been replaced are NYS Tax Department, RPC-PIT, W A Harriman Campus, Albany NY 12227-0805; and SourceHOV, 575 Boices Ln, Kingston NY 12401-1083; and State Processing Center, 30 Wall St, Binghamton NY 13901-2718; and State Processing Center, 101 Enterprise Dr, Kingston NY 12401. Do not use these addresses. 

(Do not use the new address for forms with the still valid private delivery service address of 33 Lewis Road in Binghamton.)

See Publication 55, Designated Private Delivery Services, for more information about the use of these services in place of U.S. Mail. The address for regular U.S. Mail deliveries for 2011 - 2013 personal income forms has not changed.
4/14/15 IT-641-I 2014 Chapter 59 of the Laws of 2015 amended the definition of real property tax for the manufacturer's real property tax credit. The amendment is effective for tax years beginning on or after January 1, 2014. The bolded text below has been added. The instructions for 2014 are not being revised to reflect this change.

Real property tax means a charge imposed upon real property by or on behalf of a county, city, town, village, or school district for municipal or school district purposes, provided that the charge is levied for the general public welfare by the proper taxing authorities at a like rate against all property over which such authorities have jurisdiction, and provided that where taxes are levied pursuant to Real Property Tax Law, Articles 18 or 19, the property must have been taxed at the rate determined for the class in which it is contained, as provided by such article, whichever is applicable.

The term real property tax includes taxes paid by the taxpayer on real property principally used during the tax year by the taxpayer in manufacturing where the taxpayer leases such real property from an unrelated third party if the following conditions are satisfied:

  • the tax must be paid by the taxpayer as lessee pursuant to explicit requirements in a written lease, and
  • the taxpayer as lessee has paid such taxes directly to the taxing authority and has received a written receipt for payment of taxes from the taxing authority.

A taxpayer principally engaged in the production of goods by farming, agriculture, horticulture, floriculture, viticulture, or commercial fishing that satisfies the above conditions, is eligible if the taxpayer leases such real property from a related or unrelated third party.

The term real property tax does not include a payment made by the taxpayer in connection with an agreement for the payment in lieu of taxes (PILOT) on real property, whether such property is owned or leased by the taxpayer.

The term real property tax does not include a charge for local benefits, including any portion of that charge that is properly allocated to the costs attributable to maintenance or interest, when:

  • the property subject to the charge is limited to the property that benefits from the charge;
  • the amount of the charge is determined by the benefit to the property assessed; or
  • the improvement for which the charge is assessed tends to increase the property value.
3/30/15 CT-225-I 2014 Subtraction modification code S-108 on page 4 must no longer be used and is replaced for Form CT-3-S filers with new subtraction modification code S-217.

This new subtraction modification code will be used by Form CT-3-S filers to report taxable refunds (with the exception of franchise tax refunds) included in federal income.

If an S corporation shareholder received what was an ES-108 modification, enter subtraction modification code ES-217 instead of subtraction modification code ES-108.

Page 5 of Form CT-225-I should include this subtraction modification code and read as follows:

S-217 Taxable refunds or credits (Form CT-3-S filers only) - Include the amount of any refund or credit of the tax (including the New York City unincorporated business tax and any taxes imposed under Tax Law Article 23 (MCTMT)) that was properly included as income for federal income tax purposes by the New York
S corporation, and for which no exclusion or deduction was allowed in computing the federal income of the New York S corporation for any prior year.
 
The instructions for 2014 are not being revised.
3/30/15 IT-225-I 2014 Subtraction modification code S-108 on page 9 is not to be used by any filers; business filers may use new subtraction modification code S-217 (see below).

This new subtraction modification code will be used by a partnership, estate or trust, or a federal Schedule C filer to report taxable refunds included in federal income.

If as a partner or S corporation shareholder you received an ES-108 modification from your partnership or S corporation, enter subtraction modification code ES-217 instead of subtraction modification code ES-108.

Page 13 of Form IT-225-I should include this subtraction modification code and read as follows:

S-217 Taxable refunds
If you included in your business's federal income any refunds, credits, or offsets for overpayment of any income tax (including the New York City unincorporated business tax and any taxes imposed under Tax Law Article 23 (MCTMT)), then include that amount.

The instructions for 2014 are not being revised.
2/26/15 IT-225-I 2014 There is an omission on page 13 of Form IT-225-I, Instructions for Form IT-225, New York State Modifications. The omission concerns subtraction modification code S-303 for franchise tax refunds.

Page 13 of Form IT-225-I should have included this subtraction modification code and read as follows:

S-303 Franchise tax refunds
If you as an S corporation shareholder received a pro rata share of a franchise tax refund from your S corporation, then enter that amount. For additional information, see Form CT-225-I, Instructions for Form CT-225, New York State Modifications, subtraction code S-303.

The instructions for 2014 are not being revised.
2/24/15 ET-706-I 4/14 On page 1, under  the title General requirements for filing a federal estate tax return, the second bulleted item has been corrected to read (change is shown in bold):
  • whose gross estate, plus adjusted taxable gifts and specific exemption is more than the federal basic exclusion amount applicable to the decedent's date of death.
The revised instructions were posted on February 24, 2015, and are marked with a black horizontal bar below the end of the form number. 
2/11/15 ET-130 and ET-133 4/14 The instructions on these forms were revised. Specifically, instructions for line 10 are being added to clarify that an eligible estate should subtract the applicable credit when computing the amount of tax to be reported on the estimated New York taxable estate. The revised forms were posted on February 12, 2015, and are marked with a black horizontal bar below the end of the form number. 
1/12/15 CT-641-I and IT-641-I 2014 Revised versions of these forms were posted to our Web site on 1/9/15. Changes were made to the text below and are now reflected in the instructions:

In the third paragraph, last sentence, under Credit information, the instruction now reads as follows (changes are shown in bold):

The amount of property taxes to be excluded may be allocated based upon square footage.

In the third paragraph under Definitions, the instruction now reads as follows:

A taxpayer or combined group that does not satisfy the principally engaged test (see the definition of manufacturer below) may be a qualified New York manufacturer if the taxpayer or the combined group employs at least 2500 employees during the tax year in manufacturing, processing, assembling, refining, mining, extracting, farming, agriculture, horticulture, floriculture, viticulture, or commercial fishing in New York and the taxpayer or combined group has property in the state used in these activities, the adjusted basis of which for federal income tax purposes at the close of the tax year is at least $100 million.
Updated: