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Department of Taxation and Finance

Tax Professional Newsletter 06/03/20

Tax Department response to novel coronavirus

In the wake of the COVID 19 outbreak, we realize that you and your clients have a variety of tax-related concerns. The Tax Department is monitoring the situation closely. We’re listening to taxpayers—and taking steps to help.

Recent tax-related news:

  • The temporary authorization to accept digital signatures has been extended until July 15, 2020. See N-20-5, Temporary Authorization to Use Digital Signatures on Certain Documents Due to the Novel Coronavirus, COVID-19, Extended.
  • The sales tax relief for quarterly and annual sales tax vendors affected by COVID-19 has been extended to June 22, 2020. See N-20-6, Extension for the Abatement of Penalties and Interest for Sales and Use Tax due to the Novel Coronavirus, COVID-19.
  • Our response to novel coronavirus page (see link immediately below) is now available in six foreign languages.

For the latest tax-related updates, visit Tax Department response to novel coronavirus (COVID-19).

Payments and bills

If your client has been directly impacted by the novel coronavirus (COVID-19) outbreak and is unable to make their regularly scheduled payments to the Tax Department, they can contact us at 518-457-5434 during regular business hours—Monday through Friday, 8:30 a.m.– 4:30 p.m. If you have a valid Power of Attorney on file, you can contact the department on their behalf. For faster service, please have your client’s Social Security number or employer identification number (EIN) available when you call.

Our representatives can assist with the following payment issues related to existing bills:

  • installment payment agreements (IPAs)
  • income execution payments
  • other collection-related matters

Special Condition Code C2

Reminder: For Tax Year 2019, taxpayers who are unable to pay their tax due in full by July 15, 2020, and would like to request an Installment Payment Agreement (IPA), may enter Special Condition Code C2 on Form IT-201, Full-Year Resident Income Tax Return, Item G, and IT-203, Nonresident and Part-Year Resident Income Tax Return, Item F. This Special Condition Code will also be available through tax preparation software.

The Special Condition Code does not automatically create an IPA. The Special Condition Code C2 will allow a taxpayer to more quickly receive a bill for the unpaid tax due. After receiving the bill, the taxpayer may request an IPA using Online Services, through our phone system, or by speaking with a representative.

Please note: Any tax return payments scheduled by the taxpayer will be withdrawn as scheduled unless canceled by the taxpayer.

2020 STAR Check Delivery Schedule

Some of your clients probably receive a check for the STAR credit, rather than receiving the STAR exemption, which is a reduction on their school tax bill. We issue STAR credit checks prior to the due date for school taxes. To help your clients understand when they can expect to receive their check, you can direct them to the 2020 STAR Check Delivery Schedule.

To learn more about the potential benefits of switching to the STAR credit, visit Why switch to the STAR credit from the STAR exemption.

Paper carryout bag reduction fee

Beginning June 1, 2020, the cities of Troy and White Plains will impose the five-cent paper carryout bag reduction fee. (Suffolk County, Tompkins County, and New York City already impose this fee.) Sales tax vendors that sell tangible personal property in these localities must collect the fee when they provide a paper carryout bag to a customer.

For retailers in the localities that opted in, the paper carryout bag reduction fee:

  • is not included in any amount that is subject to sales tax;
  • must be collected in addition to any sales tax due on the transaction; and
  • must be separately stated on the receipt provided to the customer and include the number of bags provided.

For more information about the fee and how to pay it, visit Paper carryout bag reduction fee.

Advocate for your client if they disagree with a bill or notice they received

We offer a variety of online resources that help taxpayers better understand their rights and responsibilities. Begin by visiting Challenge Tax Department actions, where you can learn how to file formal and informal protests. You can also Request a penalty abatement for your client. Other sources of support include:

Keep up with tax changes

The Tax Professional Newsletter is a monthly summary of recent changes and new information. To receive updates as we announce them, subscribe to new tax topics as we add them to our Subscription Service. We’ll share links to new resources and tax tips as they become available.

Recently added topics include:

  • Cigarette, tobacco, and vapor products taxes
  • Medical marijuana and opioid excise taxes
  • Real estate transfer tax and mortgage recording tax
  • Alcoholic beverages tax and beverage container deposits

Upcoming due dates

6/15/20:

  • Corporation tax (New York C corporation and New York S corporation) estimated tax payments for calendar year file
  • Personal income tax (and MCTMT if applicable) estimated tax payments
  • Partnership and LLC estimated tax payments (NYS and MCTMT if applicable) (For payments required to be made on behalf of nonresident partners and members and C corporations)
  • S corporation estimated tax payments (For payments required to be made on behalf of nonresident shareholders)

6/22/20:

  • Sales tax return for quarterly filers
  • Sales tax return 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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