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Department of Taxation and Finance

Corporation tax memos - 2018 (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

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Corporation tax memos - 2018 (TSB-M)
TSB-M-18(3)C Summary of Corporation Tax Changes Enacted in the 2018-2019 Budget Bill
TSB-M-18(2)C, (3)I New York State Tax Treatment of Nonqualified Deferred Compensation
TSB-M-18(1)C June 1, 2018 Deadline for Withdrawal (in certain circumstances) of the Commonly Owned Group Election made on a 2015 or 2016 Combined Return

Other information