New York Laws
TAX - Tax
Article 22 - Personal Income Tax

619 - Share of a Resident Estate, Trust or Beneficiary in New York Fiduciary Adjustment. - (a) General. An adjustment shall be made in determining New...

620 - Credit for Income Tax of Another State. - (b) Pass-through entity taxes. (1) A resident shall be allowed...

620-A - Credit Against Separate Tax. - (b) Limitations. (1) The credit under this section shall not...

621 - Credits to Trust Beneficiary Receiving Accumulation Distribution. - (b) Limitation. The credits under this section shall not reduce...

624 - Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Resident Individuals, Estates and Trusts. - (1) the total taxable amount of the lump sum distribution...

625 - Gift for Fish and Wildlife Management. - § 625. Gift for fish and wildlife management. Effective for...

625-A - Gifts to Food Banks. - § 625-a. Gifts to food banks. Effective for any taxable...

626 - The United States Olympic Committee/lake Placid Olympic Training Center Fund. - § 626. The United States Olympic Committee/Lake Placid Olympic Training...

626-A - Gift for Home Delivered Meals for Seniors. - § 626-a. Gift for home delivered meals for seniors. Effective...

627 - Gift for Breast Cancer Research and Education. - § 627. Gift for breast cancer research and education. Effective...

627-A - Gift for Honor and Remembrance of Veterans. - § 627-a. Gift for honor and remembrance of veterans. Effective...

627-B - Gift for Assisting Homeless Veterans. - § 627-b. Gift for assisting homeless veterans. Effective for any...

627-C - Gift for New York State Veterans' Homes. - § 627-c. Gift for New York state veterans' homes. Effective...

628 - Gift for Missing and Exploited Children Clearinghouse Fund. - § 628. Gift for missing and exploited children clearinghouse fund....

629 - Gift for Alzheimer's Disease Support Services. - § 629. Gift for Alzheimer's disease support services. Effective for...

629-A - Gift for Eliminating the Stigma Relating to Mental Illness. - § 629-a. Gift for eliminating the stigma relating to mental...

629-B - Gift for Substance Use Disorder Education and Recovery. - § 629-b. Gift for substance use disorder education and recovery....

630 - Gift for Prostate and Testicular Cancer Research and Education. - § 630. Gift for prostate and testicular cancer research and...

630-A - Gift for World Trade Center Memorial Foundation. - § 630-a. Gift for World Trade Center memorial foundation. Effective...

630-B - Gift for Volunteer Firefighting and Volunteer Emergency Services Fund. - § 630-b. Gift for volunteer firefighting and volunteer emergency services...

630-C - Gift for New York State Teen Health Education Fund. - § 630-c. Gift for New York state teen health education...

630-D - Gift for Women's Cancers Education and Prevention. - * § 630-d. Gift for women's cancers education and prevention....

630-D*2 - Gift for Autism Awareness and Research. - * § 630-d. Gift for autism awareness and research. Effective...

630-E - Gift to the Love Your Library Fund. - § 630-e. Gift to the love your library fund. Effective...

630-F - Gift for Organ and Tissue Donation Outreach and Research. - * § 630-f. Gift for organ and tissue donation outreach...

630-F*2 - Gift for Als Research and Education. - * § 630-f. Gift for ALS research and education. Effective...

630-F*3 - Gift for School-Based Health Centers. - * § 630-f. Gift for school-based health centers. Effective for...

630-F*4 - Gift for Lupus Education and Prevention. - * § 630-f. Gift for lupus education and prevention. An...

630-F*5 - Gift for Military Families. - * § 630-f. Gift for military families. Effective for any...

630-F*6 - Gift for City University of New York. - * § 630-f. Gift for city university of New York....

630-G - Gift for Leukemia, Lymphoma and Myeloma Research, Education and Treatment. - * § 630-g. Gift for leukemia, lymphoma and myeloma research,...

630-G*2 - Gift for the William B. Hoyt Memorial Children and Family Trust Fund. - * § 630-g. Gift for the William B. Hoyt Memorial...

630-G*3 - Gift to the Arts Fund. - * § 630-g. Gift to the arts fund. Effective for...

630-H - New York State Campaign Finance Fund Check-Off. - (b) Notwithstanding any other provision of law, all revenue contributed...

630-I - Gifts for the State Library System. - * § 630-i. Gifts for the state library system. Effective...

630-I*2 - Gift for the Firearm Violence Research Fund. - * § 630-i. Gift for the firearm violence research fund....

630-I*3 - Gifts for Thoroughbred Aftercare. - * § 630-i. Gifts for thoroughbred aftercare. Effective for any...

630-J - Gifts for Standardbred Aftercare. - § 630-j. Gifts for standardbred aftercare. Effective for any tax...

630-K - Gift for Lyme and Tick-Borne Diseases Education, Research and Prevention. - § 630-k. Gift for Lyme and tick-borne diseases education, research...

Part 3 - Nonresidents and Part-Year Residents

631 - New York Source Income of a Nonresident Individual. - (B) his pro rata share of New York S corporation...

632 - Nonresident Partners and Electing Shareholders of S Corporations. - (1) In determining New York source income of a nonresident...

632-A - Personal Service Corporations and S Corporations Formed or Availed of to Avoid or Evade New York State Income Tax. - (b) Definitions for purposes of this section. (1) The term...

633 - New York Source Income of a Nonresident Estate or Trust. - (1) The net amount of items of income, gain, loss...

634 - Share of a Nonresident Beneficiary in Income From New York Sources. - (1) Items of distributable net income from New York sources....

635 - Credit to Trust Beneficiary Receiving Accumulation Distribution. - § 635. Credit to trust beneficiary receiving accumulation distribution. A...

637 - Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Nonresident or Part-Year Resident Individuals, Estate - (b) Special rule for part-year residents. In the case of...

638 - New York Source Income of a Part-Year Resident. - (1) New York adjusted gross income for the period of...

639 - Accruals Upon Change of Residence. - (b) If an individual changes status from nonresident to resident...

Part 4 - Returns and Payment of Tax

651 - Returns and Liabilities. - (1) every resident individual (A) required to file a federal...

652 - Time and Place for Filing Returns and Paying Tax. - (b) The commissioner may allow individuals who have income only...

653 - Signing of Returns and Other Documents. - (b) Partnerships. Any return, statement or other document required of...

654 - Relief From Joint and Several Liability on Joint Return. - (b) Modifications. Section six thousand fifteen of the internal revenue...

657 - Extensions of Time. - (b) Furnishing of security. If any extension of time is...

658 - Requirements Concerning Returns, Notices, Records and Statements. - (b) Identifying numbers.--(1) When required by regulations prescribed by the...

659 - Report of Federal Changes, Corrections or Disallowances. - § 659. Report of federal changes, corrections or disallowances. If...

660 - Election by Shareholders of S Corporations. - (b) Requirements of election. An election under subsection (a) of...

661 - Change of Election. - § 661. Change of election. Any election expressly authorized by...

662 - Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right. - (1) an item was included in New York adjusted gross...

663 - Estimated Tax on Sale or Transfer of Real Property by Nonresident. - (b) Such estimation shall be done upon a form prescribed...

Part 5 - Withholding of Tax

671 - Requirement of Withholding Tax From Wages. - (2) The tax commission may provide, by regulations, for withholding--...

672 - Information Statement for Employee. - § 672. Information statement for employee. Every employer required to...

673 - Credit for Tax Withheld. - § 673. Credit for tax withheld. Wages upon which tax...

674 - Employer's Return and Payment of Withheld Taxes. - (1) If, after having made a payroll, an employer has...

675 - Employer's Liability for Withheld Taxes. - § 675. Employer's liability for withheld taxes.--Every employer required to...

676 - Employer's Failure to Withhold. - § 676. Employer's failure to withhold. If an employer fails...

677 - Designation of Third Parties to Perform Acts Required of Employers. - § 677. Designation of third parties to perform acts required...

678 - Liability of Third Parties Paying or Providing for Wages. - (b) Funds supplied to employer by third parties.--If a lender,...

Part 6 - Procedure and Administration

681 - Notice of Deficiency. - (b) Notice of deficiency as assessment.--After ninety days from the...

682 - Assessment. - (b) Other assessment powers.--If the mode or time for the...

683 - Limitations on Assessment. - (b) Time return deemed filed.-- (1) Early return.--For purposes of...

684 - Interest on Underpayment. - (b) Exception as to estimated tax.--This section shall not apply...

685 - Additions to Tax and Civil Penalties. - (A) In case of failure to file a tax return...

686 - Overpayment. - (b) Excessive withholding.--If the amount allowable as a credit for...

687 - Limitations on Credit or Refund. - (b) Extension of time by agreement.--If an agreement under the...

688 - Interest on Overpayment. - (1) from the date of the overpayment to the due...

689 - Petition to Tax Commission. - (b) Petition for redetermination of a deficiency.--Within ninety days, or...

690 - Review of Tax Commission Decision. - (b) Judicial review exclusive remedy of taxpayer.--The review of a...

691 - Mailing Rules; Holidays; Miscellaneous. - (2)(A) Any reference in paragraph one of this subsection to...

692 - Collection, Levy and Liens. - (b) Notice and demand for tax.--The tax commission shall as...

693 - Transferees. - (b) Exceptions.-- (1) If before the expiration of the period...

694 - Jeopardy Assessment. - (b) Notice of deficiency.--If the jeopardy assessment is made before...

695 - Criminal Penalties; Cross-Reference. - § 695. Criminal penalties; cross-reference.--For criminal penalties, see article thirty-seven...

696 - Income Taxes of Members of Armed Forces, Astronauts, and Victims of Certain Terrorist Attacks. - (1) Whether any of the following acts was performed within...

697 - General Powers of Tax Commission. - (b) Examination of books and witnesses.--(1) The tax commission for...

698 - Deposit and Disposition of Revenue. - § 698. Deposit and disposition of revenue. All taxes, interest...

699 - Transition Provisions. - (1) Taxable years beginning in nineteen hundred ninety-six. Paragraph two...

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New York Laws TAX - Tax Article 22 - Personal Income Tax

New York Laws
TAX - Tax
Article 22 - Personal Income Tax