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Department of Taxation and Finance

Tax Professional Newsletter 11/29/19

Thank you for completing our survey

Many thanks to those of you who completed the survey included in last month's newsletter. We value your feedback and insights, which we'll be sharing with you next month.

Last chance to register for the Employer Compensation Expense Program for calendar year 2020!

If your client wants to enroll in the optional Employer Compensation Expense Program for calendar year 2020, they must enroll online by December 1, 2019. The Employer Compensation Expense Tax rate for tax year 2020 will increase to 3%.

For more information on this optional program and the associated tax, visit Employer Compensation Expense Program (ECEP).

Register as a vapor products retail dealer

Effective December 1, 2019, a new 20% supplemental sales tax will apply to retail sales of vapor products in New York.

The application for your client to register as a vapor products dealer is now available through their Business Online Services account.

If your client currently sells vapor products at retail, they must register online by December 1, 2019. If they are planning to sell vapor products, they must register online with the Tax Department before selling those products. You cannot register on their behalf.

View our recent webinar, Information for Vapor Products Dealers.

View our Vapor Retailer Registration Demonstration to learn how to register using Online Services.

To receive email updates, subscribe to our Cigarette, tobacco, and vapor products taxes email list. Visit Vapor products for more information.

Notification of unreported federal changes

If the IRS made changes to your client’s federal return that impact their New York State personal income tax return, your client must report those changes to the department within 90 days of the final IRS determination by filing an amended return.

If your client did not file an amended tax return, they may receive a bill.

  • If your client agrees with the bill, they can simply pay using the payment coupon included, or pay online using Online Services or Quick Pay. They do not need to file an amended return.
  • If your client disagrees with the bill, respond with any applicable documentation by the date on the first page of the bill. Submit the response online, by mail, or by fax. Include the assessment number on each piece of correspondence.

2020 tax preparer registration and education

The 2020 tax preparer registration application is now available. If you have not completed the 2020 Registration Education Requirements, you'll need to complete them before you can register for 2020.

If you're having trouble using or accessing SLMS, see SLMS troubleshooting guide.

Upcoming due dates

12/16/19:

Corporation tax (New York C corporation and New York S corporation) estimated tax payments for calendar year filers

12/20/19:

  • Sales tax return due for quarterly filers
  • Sales tax return due for monthly filers

Stay on top of due dates; bookmark our Tax Calendar.

Visit View demos and videos to watch our demos and to learn more about our online services.

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