Tax Professional Newsletter 09/11/20
Data security for tax professionals
As you continue to change business practices in response to COVID-19—particularly if you’re working from home—it’s critical that you take the time to review your data security practices. We’re urging tax professionals to be vigilant and ensure they’re taking the necessary precautions to safeguard confidential client information.
To learn more about steps you can take to protect your clients’ data—and your own—please view Protect yourself from data security breaches.
We urge you to share this information with any professional organizations you belong to and with your colleagues.
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
Note: For more information about hardship relief for those directly impacted by COVID-19 visit our website at www.tax.ny.gov (search: hardship).
On September 1, 2020, Madison County increased its surcharge rates on wireless communications services.
- Postpaid: WCS-1, Postpaid Wireless Communications Surcharge Return. The combined state and local surcharge rate will increase from $1.50 to $2.15.
- Prepaid: WCS-2-PRE, Prepaid Wireless Communications Surcharge Return. The combined state and local surcharge rate will increase from $1.20 to $1.85.
For more information, see WCS-20-1, Madison County Increases Wireless Communications Surcharge Rates Effective September 1, 2020. Rate publications are being updated to reflect these changes; see Wireless communications surcharge publications.
On September 1, 2020, Onondaga and Sullivan Counties imposed a temporary 4% local sales and use tax on receipts from the retail sale of residential energy sources and services. The term residential energy sources and services means the following tangible personal property and services used for residential purposes:natural gas
- propane sold in containers of 100 pounds or more
- gas, electric, and steam services
- fuel oil (except highway diesel motor fuel)
- wood (for heating purposes only)
For more information, see:
- ST-20-1, Onondaga County Local Sales and Use Tax on Residential Energy Sources and Services, and
- ST-20-2, Sullivan County Local Sales and Use Tax on Residential Energy Sources and Services.
2020 STAR Check Delivery Schedule
If your clients are wondering when their STAR checks will be coming for 2020, the STAR Check Delivery Schedule is now available! This lookup provides the latest updates on STAR check delivery listed by town or city.
For details about STAR or property tax relief credit checks that were already issued, see Property Tax Credit Lookup.
Access and perform certain services on your client’s behalf
If you need to contact the Tax Department to access and receive confidential tax information or act on behalf of a client, you must have proper authorization to do so. Your client must complete one of the following authorizations:
A Power of attorney authorizes you to represent a client before the department and make legally binding decisions on their behalf.
E-ZRep Form TR-2000 authorizes you to:
- access your client's confidential tax information online;
- speak to Tax Department representatives about your client's confidential tax information, such as filings, assessments, and notices; and
- conduct transactions on behalf of your client through your Tax Professional Online Services account.
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
The Tax Department continues to respond to the COVID-19 pandemic, listening to taxpayers, and taking steps to help. Visit Tax Department response to novel coronavirus (COVID-19) for the latest updates from the department.
Upcoming due dates
- Personal income tax (and MCTMT if applicable) estimated tax payments
- New York S corporation return for calendar year filers who requested an extension
- Corporation tax (New York C corporation and New York S corporation) estimated tax payments for calendar year filers
- 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)
- Partnership returns for calendar year taxpayers who requested an automatic six month extension to file
- Sales tax return for quarterly filers
- Sales tax return for monthly filers
Fiduciary returns for calendar year taxpayers who requested an automatic 5 and 1/2 month extension to file