Skip to main content
Your browser will need to support JavaScript to use this site completely. Videos, data, and site search will be disabled or function poorly.
Services
News
Government
COVID-19 Vaccine
Main navigation menu
Department of
Taxation and Finance
Search box
Log in menu
Online services
Individuals
Businesses
Real property
Tax professionals
Forms and guidance
Statistics and policy
Log in
Create account
Search Tax
Search Tax
Secondary navigation for -
Guidance
Guidance
Publications by number
General information publications
Publications by tax type
Sales and use
Withholding
Income
Corporation
Metropolitan transportation mobility tax
Wireless communications surcharge
Alcoholic beverages
Cigarette and tobacco
Estate
Fuel use
Gasoline and similar motor fuel
Highway use
Petroleum business
Property
Real estate transfer
Technical documents
Advisory opinions (TSB-A)
Tax guidances (NYT-G)
Technical memoranda (TSB-M)
Important notices (N-Notice)
Tax bulletins (TB)
Opinions of Counsel
Regulations and regulatory actions
New York State tax law
New York State Senate
New York State Legislature
NYS Division of Tax Appeals
IRS publications
Offers in compromise
Offer in Compromise Program
(Publication 220)
Updated:
August 15, 2014
