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Income tax advisory opinions - 2010 (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
 
Income tax advisory opinions - 2010 (TSB-A)
NumberPetitioner
TSB-A-10(10)I If a refund of personal income tax caused by a net operating loss carryback is not given by the State within forty-five days of the claim for refund, should interest on such overpayment be allowed from the due date of the loss year return (April 15th) without regard to extensions of time to file?
TSB-A-10(9)I Whether the filing of a joint New York State income tax return by Petitioner and her husband will subject Petitioner's separate assets to the liens of warrants filed and docketed against her husband prior to their marriage.
TSB-A-10(8)I Whether in-service distributions received from the Federal Employees' Retirement System qualify for the income subtraction modification under Tax Law §612(c)(3)(ii).
TSB-A-10(7)I Whether a citizen of a foreign country who files as a nonresident alien for Federal income tax purposes for taxable year 2011, but is a statutory resident of New York State and New York City, is subject to 2011 New York State and City personal income tax only on those items of income includable in his Federal adjusted gross income, i.e., line 35 of his 2011 Federal Form 1040NR.
TSB-A-10(6)I Whether a distribution from an IRA established by means of a tax-free rollover from the State University of New York Optional Retirement Program may be federal adjusted gross income when computing New York adjusted gross income
TSB-A-10(5)I Whether resident trusts qualify as nontaxable resident trusts for purposes of Tax Law section 605(b)(3)(D)
TSB-A-10(4)I Whether resident trusts qualify as nontaxable resident trusts for purposes of Tax Law section 605(b)(3)(D)
TSB-A-10(3)I Whether royalty income received by an individual while he was a nonresident of New York State constituted income derived from New York sources
TSB-A-10(2)I Whether marriage to a same-sex partner will be recognized for New York State personal income tax purposes
TSB-A-10(1)I Whether distributions from a nonqualified deferred compensation plan consisting of an unfunded contractual promise to make future payments that is sponsored by a former employer qualify for the income subtraction under Tax Law §612(c)(3-a)

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