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Income tax advisory opinions - 2016 (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.
 

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Income tax advisory opinions - 2016 (TSB-A)
NumberIssue
TSB-A-16(6)I Petitioner asks whether the Metropolitan Commuter Transportation Mobility Tax will be imposed on Petitioner, as an employer, for that part of its payroll expense attributable to wages paid to federal work-study students in its employ.  
TSB-A-16(5)I Petitioner asks whether the New York Tax Law allows for a subtraction modification in computing New York adjusted gross income for the lesser of annual gambling losses or the gambling winnings incurred from slot machines shown on Federal Form W-2G. 
TSB-A-16(4)I Petitioner asks whether distributions under a nonqualified deferred compensation plan qualify as "retirement income", and if so, whether the distributions are subject to state income tax withholding.
TSB-A-16(3)I Petitioner asks whether, as a nonresident of New York State he must include lump-sum distributions from a nonqualified deferred compensation plan as New York source income.
TSB-A-16(2)I Petitioner requests guidance on one issue involving the Brownfield Redevelopment Tax Credit under Tax Law § 21.
TSB-A-16(1)I Petitioner asks whether a lump sum payment from his former employer’s 401(k) nonqualified deferred compensation plan, distributed to him after he retired and became a nonresident of New York State, will be exempt from state and city personal income tax.

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