Tax Professional Newsletter (04/20/2018)
In this issue:
- Requests for additional information
- Reminder to file a previous year’s return
- Communication with the Tax Department
- Filing requirements for amended returns
- New guidance regarding IRC § 965 Repatriation Income for Individuals for Tax Year 2017
- Budget bills
- Upcoming filing due dates
- Tax professional hotline
Requests for additional information
If your client receives a letter from us asking for documentation to support information provided on a return, it may not mean that there is an issue or error in the filing. It may be to verify information and to ensure refunds only go to those who are entitled to them.
You can respond to many of our letters using our Respond to department notice. See Respond to your letter to view a copy of most letters we send (locate the form number in the bottom left-hand corner of the letter) and review the printer-friendly checklists that outline how to respond completely and accurately.
Reminder to file
If your client receives a letter explaining that we have no record of a New York State personal income tax return on file (Form AU-222), see Respond to a reminder to file an income tax return to review and respond to the letter online. Your client will need the PIN from the Form AU-222 letter we sent to access the secure web application, but does not need an Online Services account to respond online. The application allows your client to:
- view information;
- respond to the letter if you feel you do not have a New York State filing requirement;
- request an extension of time to reply to the letter;
- or name a third-party designee.
Communication with the Tax Department
The best way to communicate with the Tax Department about a return is through an Online Services account. When you create a tax professional account, and add your clients, you will automatically be able to view most notices your clients receive.
Your clients may also request electronic communications—for both Bills and Related Notices and Other Notifications— through their own Individual Online Services account.
Filing requirements for amended returns
Complete your client’s amended return as if you are filing the return for the first time. Submit all the forms relevant to the information in your client’s amended return (even if you already submitted these forms with your client’s original return), such as:
- forms for any credits you are claiming or amending for your client;
- forms you submitted as attachments to your client’s original return that are still applicable (for example, IT-201-ATT or IT-203-ATT); and
- all your client’s wage and tax statements, such as Form IT-2.
Do not submit a copy of your client’s original Form IT-201, IT-201-D, IT-203, IT-203-D or IT-195.
Note: New York State accepts e-filed amended returns for tax years 2015, 2016 and 2017. Amended returns are subject to the e-file mandate.
New guidance regarding IRC § 965 Repatriation Income for Individuals for Tax Year 2017
New York State recently issued guidance regarding IRC § 965 Repatriation Income for Individuals for Tax Year 2017. We emailed the notice N-18-4, New York’s Treatment of IRC § 965 Repatriation Income for Individuals for Tax Year 2017 to all subscribers to the Tax Professionals subscription service. See Email updates to subscribe to additional topics.
Budget bills
The 2018-2019 NYS budget bill was passed on 4/12/18. Visit the New York State Division of Budget at FY 2019 Enacted Budget.
Upcoming filing due dates
- 4/20/18: Sales tax return due for monthly filers.
- 4/30/18: Employer’s quarterly combined withholding, wage reporting, and unemployment insurance return due; Employer’s quarterly MCTMT return due.
- 5/21/18: Sales tax return due for monthly filers.
See Tax calendar for future due dates.
Contact us
Tax Practitioner Hotline: 518-457-5451