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Proposals - personal income tax 2005

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October 11, 2005

  • Proposal 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 of another jurisdiction when claiming the resident tax credit and to update Part 120. 20 NYCRR Part 120

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Consensus Rule Making Determination

Job Impact Statement

Summary

   Submitted for publication in the 10/26/05 edition of the State Register.

   Adoption

  • Proposal 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 Proposal

   PDF | Word | RTF

   SAPA Documentation

Consensus Rule Making Determination

Job Impact Statement

   Submitted for publication in the 10/26/05 edition of the State Register.

   Adoption

September 16, 2005

  • Proposal 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 Proposal

   PDF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

Summary

   Submitted for publication in the 10/5/05 edition of the State Register.

   Adoption

March 22, 2005

  • Proposal of amendments to sections 153.6 and 158.12 of the Personal Income Tax regulations. The proposed 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 Proposal

   PDF | Word | RTF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

   Submitted for publication in the 4/6/05 edition of the State Register.

   Adoption

Updated: