2005 adoptions—personal income tax
December 13, 2005
Adoption of amendments to Part 120 of the Personal Income Tax regulations to eliminate the requirement that a taxpayer submit a copy of the income tax return filed with another jurisdiction when claiming the resident tax credit and to update Part 120. 20 NYCRR Part 120
Text of adoption
Submitted for publication in the 12/28/05 edition of the State Register.
Adoption of amendments to Parts 152 and 157 of the Personal Income Tax regulations to allow a taxpayer who files a proper application for an extension of time to file their New York State income tax return an automatic six-month extension of time, rather than the previously allowed four-month automatic extension period. 20 NYCRR Parts 152 and 157
Text of adoption
Submitted for publication in the 12/28/05 edition of the State Register.
November 22, 2005
Adoption to repeal Appendixes 10, 10-A, and 10-C of Title 20 NYCRR and enact new Appendixes 10, 10-A, and 10-C of such Title to provide new New York State, City of Yonkers and City of New York withholding tables and other methods, applicable to wages and other compensation paid on or after January 1, 2006. The rule also reflects the decrease in the New York State and City of New York supplemental withholding tax rates applied to supplemental wage payments and the increase in such rate for the City of Yonkers. 20 NYCRR sections 171.4(b)(1), 251.1(b), and 291.1(b); and Appendixes 10, 10-A, and 10-C
Text of adoption
Submitted for publication in the 12/7/05 edition of the State Register.
May 24, 2005
Permanent adoption of amendments to sections 153.6 and 158.12 of the Personal Income Tax regulations. The rule amends the regulations to eliminate the manual signature requirement for tax return preparers and to conform New York State requirements for tax return preparers to federal requirements. 20 NYCRR Sections 153.6 and 158.12
Text of adoption
Submitted for publication in the 6/8/05 edition of the State Register.
