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Income tax memos - 2009 (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.

Income tax memos - 2009 (TSB-M)
NumberTitle
TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program
TSB-M-09(15)I Amendment to the Definition of Permanent Place of Abode in the Personal Income Tax Regulations Relating to Certain Undergraduate Students
TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S Penalty and Interest Discount Program (PAID)
TSB-M-09(13)I Consumer Bill of Rights Regarding Tax Preparers
TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability
TSB-M-09(11)I Summary of Budget Bill Personal Income Tax Changes Enacted in 2009
TSB-M-09(10)I Extensions of Time to File Partnership Returns and Fiduciary Income Tax Returns
TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S Tax Preparer Registration Program
TSB-M-09(8)I Partnership Filing Fee
TSB-M-09(7)I New York State Income Tax Treatment of Losses from "Ponzi-type" Fraudulent Investment Arrangements
TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information
TSB-M-09(5)I Amendment to the Definition of New York Source Income of a Nonresident Individual
TSB-M-09(5)C, (4)I Legislative Changes to the Empire Zones Program
TSB-M-09(3)I Supplemental Summary of Personal Income Tax Legislative Changes Enacted in 2008
TSB-M-09(2)I Amendments to the Definition of Permanent Place of Abode in the Personal Income Tax Regulations
TSB-M-09(3)C, (1)I Amendments to the Investment Tax Credit for the Financial Services Industry and the Empire Zone Investment Tax Credit for the Financial Services Industry

Other information

Updated: