653 – Signing of Returns and Other Documents.
§ 653. Signing of returns and other documents. (a) General. (1) Any return, statement or other document required to be made pursuant to this article shall be signed in accordance with regulations or instructions prescribed by the commissioner. The fact that an individual’s name is signed to a return, statement, or other document, shall be […]
654 – Relief From Joint and Several Liability on Joint Return.
§ 654. Relief from joint and several liability on joint return. (a) General. The provisions of section six thousand fifteen of the internal revenue code applicable to the liability of individuals who file joint income tax returns shall apply to the same extent as if such section of such code were contained in and made […]
631 – New York Source Income of a Nonresident Individual.
§ 631. New York source income of a nonresident individual. (a) General. The New York source income of a nonresident individual shall be the sum of the following: (1) The net amount of items of income, gain, loss and deduction entering into his federal adjusted gross income, as defined in the laws of the United […]
632 – Nonresident Partners and Electing Shareholders of S Corporations.
§ 632. Nonresident partners and electing shareholders of S corporations. (a) Portion derived from New York sources. (1) In determining New York source income of a nonresident partner of any partnership, there shall be included only the portion derived from or connected with New York sources of such partner’s distributive share of items of partnership […]
630-I – Gifts for the State Library System.
* § 630-i. Gifts for the state library system. Effective for any tax year commencing on or after January first, two thousand twenty-two, an individual in any taxable year may elect to contribute to the state library aid program for financial support for public libraries and library systems, reference and research library resource systems, the […]
632-A – Personal Service Corporations and S Corporations Formed or Availed of to Avoid or Evade New York State Income Tax.
§ 632-a. Personal service corporations and S corporations formed or availed of to avoid or evade New York State income tax. (a) General. If (1) substantially all of the services of a personal service corporation or S corporation are performed for or on behalf of another corporation, partnership, or other entity and (2) the effect […]
630-I*2 – Gift for the Firearm Violence Research Fund.
* § 630-i. Gift for the firearm violence research fund. Effective for any tax year commencing on or after January first, two thousand twenty-one, a taxpayer in any taxable year may elect to contribute to the firearm violence research fund established pursuant to section ninety-seven-j of the state finance law. Such contribution shall be in […]
633 – New York Source Income of a Nonresident Estate or Trust.
§ 633. New York source income of a nonresident estate or trust. (a) General. The New York source income of a nonresident estate or trust shall be the sum of the following: (1) The net amount of items of income, gain, loss and deduction entering into federal adjusted gross income, as determined under paragraph four […]
630-I*3 – Gifts for Thoroughbred Aftercare.
* § 630-i. Gifts for thoroughbred aftercare. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the New York state thoroughbred breeding and development fund established pursuant to section two hundred fifty-two of the racing, pari-mutuel wagering and […]
634 – Share of a Nonresident Beneficiary in Income From New York Sources.
§ 634. Share of a nonresident beneficiary in income from New York sources. (a) General. The share of a nonresident beneficiary of any estate or trust under subsection (a) of section six hundred thirty-one, in estate or trust income, gain, loss and deduction from New York sources shall be determined as follows: (1) Items of […]