 | Website | https://www.tax.ny.gov/ |
| Where’s My Refund | https://www8.tax.ny.gov/PRIS/prisStart | |
| Info for Tax Preparers | https://www.tax.ny.gov/tp/default.htm | |
| ERO Assistance | (518) 457-5181 | |
| Taxpayer Assistance | (518) 457-5181 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
| IndividualTax Forms | CorporationTax Forms | S CorporationTax Forms | PartnershipTax Forms | FiduciaryTax Forms | Non-profitTax Forms |
Electronic Filing Information
Electronic Filing Mandate – If a tax return preparer prepared at least one authorized tax document for more than 10 different taxpayers during calendar year 2018 and will use tax software to prepare one or more authorized tax documents in 2019, or were previously mandated to e-file, the preparer is subject to the e-file mandate. The mandate applies to both original returns and amended returns.
Clients cannot opt-out of e-file and the preparer cannot charge a separate fee to e-file a client’s return.
If a preparer cannot electronically file the return because it’s not supported by their approved e-file software or it can’t be filed on the NYS website, then the preparer is not required to e-file it. If the preparer has reasonable cause not to e-file, they must maintain adequate documentation, and provide that documentation to the NYS Department of Taxation and Finance if the preparer or the client receives a penalty bill for failing to e-file.
E-File Registration Requirements – Tax preparers must apply to and be accepted by the IRS as an authorized IRS e-file provider for tax returns and have an electronic filer identification number (EFIN) issued by the IRS. A separate e-file application is not required for NYS.
Additionally, certain preparers are required to obtain a New York Tax Preparer Registration Identification Number (NYTPRIN). This is done by registering, or renewing registration, with the New York Tax Department for every calendar year in which they will be paid to prepare one or more New York State tax returns or reports, or will facilitate a refund anticipation loan (RAL) or refund anticipation check (RAC). This registration requirement applies to preparers located both within and outside of New York. Certain preparers are exempt from this requirement, however. See here for more details.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – New York returns can be transmitted with the Federal return or as a State Only return unlinked from the Federal return.
Amended Returns – Amended returns are required to be e-filed. Form to use:
- Use Form IT-201-X if your original return was Form IT-201.
- Use Form IT-201-X if you mistakenly filed Form IT-203, but you were a full-year resident.
- Use Form IT-203-X if you mistakenly filed Form IT-201, but you were a nonresident or part-year resident.
- Use Form IT-201-X to file a protective claim or to report a net operating loss (NOL) carryback.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – The New York Tax Department does not accept federal Form 4868 in place of an NYS extension request using Form IT-370, Application for Automatic Extension of Time to File for Individuals. Form IT-370 must be filed on or before the filing deadline to receive a six month extension of time to file. Taxpayers must, however, make full payment of the properly estimated tax balance due when requesting extension of time to file.
Special filing deadlines:
- Taxpayers outside of the country with a Federal due date of June 15 can file their return or extension by June 15. If filing an extension, the return due date is extended four months to October 15.
- Nonresident aliens with a Federal due date of June 15 can file their return or extension by June 15. If filing an extension, the return due date is extended six months to December 15.
- A taxpayer who is not a nonresident alien and whose spouse dies within 30 days of the April 15 due date is given an additional three months to file their return or extension, and if filing an extension the return due date is October 15.
- A nonresident alien whose spouse dies within 30 days of the June 15 due date is given an additional three months to file their return or extension, and if filing an extension the return due date is December 15.
Driver’s License/Government Issued Photo Identification: New York State requires preparer to include client’s driver’s license or state ID information on their return. This applies to both the primary taxpayer and the spouse (if applicable). This requirement applies to licenses and ID’s from any state. This requirement is waived if the client does not have a driver’s license or state ID, or is deceased.
Filing Status Information
The filing status on the New York return is the same as on the Federal return, with a few exceptions for married individuals filing MFJ on their federal return:
- If one spouse is a New York State resident and the other is a nonresident or part-year resident, they can file separate New York returns or file jointly as if both are residents;
- If the address or whereabouts of a taxpayer’s spouse is unknown, and the taxpayer can demonstrate that reasonable efforts have been made to locate their spouse, they can file separately.
- If the spouse refuses to sign a joint return, or there is objective evidence of alienation, e.g., a judicial order of protection or a legal separation agreement, they can file separately.
Residency Status Information for New York Returns
Residents: A resident is an individual who is either (a) domiciled in New York State or (b) whose domicile is not New York State but they maintained a permanent place of abode in New York State for more than 11 months of the year and spent 184 days or more (a part of a day is a day for this purpose) in New York State during the taxable year. There are exceptions to these rules, however. See “Nonresidents” below.
Part-year resident: You are a part-year resident if you meet the definition of resident or nonresident for only part of the year.
Nonresidents: A nonresident was not a resident of New York State for any part of the year. Additionally, an individual domiciled in New York State is not a resident if they meet all three of the conditions in either Group A or Group B as follows:
Group A
- They did not maintain any permanent place of abode in New York State during the taxable year; and
- They maintained a permanent place of abode outside New York State during the entire taxable year; and
- They spent 30 days or less (a part of a day is a day for this purpose) in New York State during the taxable year.
Group B
- They were in a foreign country for at least 450 days (a part of a day is a day for this purpose) during any period of 548 consecutive days; and
- They, their spouse (unless legally separated) and minor children spent 90 days or less (a part of a day is a day for this purpose) in New York State during this 548-day period; and
- During the nonresident portion of the taxable year in which the 548‑day period begins, and during the nonresident portion of the taxable year in which the 548‑day period ends, they were present in New York State for no more than the number of days which bears the same ratio to 90 as the number of days in such portion of the taxable year bears to 548, according to this formula:
( Number of days in the nonresident portion / 548 ) x 90 = maximum number of days allowed in New York State.
New York City and Yonkers Residency – Residency in New York City and Yonkers is determined along the same lines as above. Thus, you can substitute “New York City” or “Yonkers” for “New York State” in the above descriptions.
Military Personnel/Military Spouses
Residents: The military pay of an individual who is a New York State resident that is subject to federal income tax is also subject to New York income tax. However, pay included in Federal income received for active service in an area designated as a combat zone can be subtracted.
Nonresidents and part-year residents: Military pay received by a nonresident, or received by a part-year resident during the part-year resident’s nonresident period, cannot be used to determine the amount of New York State personal income tax the nonresident or part-year resident military member (or the member’s spouse) must pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – If a tax return preparer prepared at least one authorized tax document for more than 10 different taxpayers during the previous calendar year and will use tax software to prepare one or more authorized tax documents in the current calendar year, or were previously mandated to e-file, the preparer is subject to the e-file mandate. The mandate applies to both original returns and amended returns.
This mandate applies to Corporation, Partnership, and S Corporation returns, and there is no opt-out provision. Tax preparers are subject to a $50 penalty for each tax document that is not filed electronically unless it is due to reasonable cause and not due to willful neglect. Reasonable cause will be considered on a case by case basis.
E-File Registration Requirements – Electronic return originators (EROs) authorized by the IRS to e-file federal corporation tax documents are also authorized to e-file corporation tax documents with New York State (NYS). NYSDTF does not require EROs to apply to their program, or to provide copies of their IRS acceptance letters to NYS.
Tax Years That Can Be E-Filed – Current year and 2 prior years
Business Return General Information
Important resources for Corporate filers can be found here.
Due Dates for New York Business Returns
Corporations
- Original returns: April 15, or same as IRS, or for fiscal year filers the 15th day of the fourth month following the close of the year.
- Returns on Extension: Corporations can file for a six month extension by filing Form CT-5 by the due date of the return. Two additional three month extensions can also be filed.
S-Corporations
- Original returns: March 15, or same as IRS, or for fiscal year filers the 15th day of the third month following the close of the year.
- Returns on Extension: S Corporations can file for an automatic six month extension by filing Form CT-5.4 by the due date of the return.
Partnerships
- Original returns: March 15, or same as IRS, or for fiscal year filers the 15th day of the third month following the close of the year.
- Returns on Extension: Partnerships can file for an automatic six month extension by filing Form IT-370-PF by the due date of the return.
Fiduciary
- Original returns: April 15, or same as IRS, or for fiscal year filers the 15th day of the fourth month following the close of the year.
- Returns on Extension: Fiduciaries can file for an automatic six month extension by filing Form IT-370-PF by the due date of the return.
Business Extensions
Extension requests can be filed through Keystone Tax Solutions Pro as well as online at the Department of Taxation and Finance website here.
Corporation – A corporation can request a six-month extension of time to file using Form CT-5, Request for Six-Month Extension to File and paying the estimated franchise tax and MTA surcharge on or before the original due date of the return. Form CT-5.1, Request for Additional Six-Month Extension of Time to File can subsequently be filed to request one or two additional three-month extensions. Extension of time to file does not extend time to pay tax, and interest will be calculated on any underpayment of tax. Penalty will be also assessed if the extension request is invalid.
S-Corporation – An S-corporation can request a six-month extension of time to file using Form CT-5.4, Request for Six-Month Extension to File New York S Corporation Franchise Tax
Return and paying the estimated franchise tax on or before the original due date of the return. This is the maximum amount of extension time that will be granted. Extension of time to file does not extend time to pay tax, and interest will be calculated on any underpayment of tax. Penalty will be also assessed if the extension request is invalid.
Partnership – A partnership can request an automatic six-month extension of time to file using Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries on or before the original due date of the return.
Fiduciary – An estate or trust can request an automatic five and one-half month extension of time to file using Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries on or before the original due date of the return and pays the tax the estate or trust owes. Form IT-370-PF only extends the deadline for filing Form IT-205. It does not extend the deadline for filing Form IT-205-T, Allocation of Estimated Tax to Beneficiaries.
Amended Business Returns
Corporation – New York does not have a separate form for amending Form CT-3, General Business Corporation Franchise Tax Return. To indicate the return is amended, from the main menu of the New York return select Heading Information > Amended Return.
S-Corporation – New York does not have a separate form for amending Form CT-3-S, New York S Corporation Franchise Tax Return. To indicate the return is amended, from the main menu of the New York return select Heading Information > Amended Return.
Partnership – New York does not have a separate form for amending Form IT-204, Partnership Return. To indicate the return is amended, from the main menu of the New York return select Heading Information > Additional Questions > Amended Return.
Fiduciary – New York does not have a separate form for amending Form IT-205, Fiduciary Income Tax Return. To indicate the return is amended, from the main menu of the New York return select Heading Information > Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
For private delivery service addresses for business returns, see Publication 55 here.
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.