659 – Report of Federal Changes, Corrections or Disallowances.
§ 659. Report of federal changes, corrections or disallowances. If the amount of a taxpayer’s federal taxable income, total taxable amount or ordinary income portion of a lump sum distribution or includible gain of a trust reported on his federal income tax return for any taxable year, or the amount of a taxpayer’s earned income […]
660 – Election by Shareholders of S Corporations.
§ 660. Election by shareholders of S corporations. (a) Election. If a corporation is an eligible S corporation, the shareholders of the corporation may elect in the manner set forth in subsection (b) of this section to take into account, to the extent provided for in this article (or in article thirteen of this chapter, […]
635 – Credit to Trust Beneficiary Receiving Accumulation Distribution.
§ 635. Credit to trust beneficiary receiving accumulation distribution. A nonresident or part-year resident beneficiary of a trust whose New York source income includes all or part of an accumulation distribution by such trust, as defined in section six hundred sixty-five of the internal revenue code, shall be allowed a credit against the tax otherwise […]
637 – Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Nonresident or Part-Year Resident Individuals, Estate
§ 637. Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident individuals, estates and trusts. (a) General. The tax imposed under section six hundred three for any taxable year, with respect to the ordinary income portion of a lump sum distribution received by a nonresident […]
638 – New York Source Income of a Part-Year Resident.
§ 638. New York source income of a part-year resident. (a) Individuals. The New York source income of a part-year resident individual shall be the sum of the following: (1) New York adjusted gross income for the period of residence, determined in accordance with part II of this article as if the taxpayer’s taxable year […]
639 – Accruals Upon Change of Residence.
§ 639. Accruals upon change of residence. (a) If an individual changes status from resident to nonresident he shall, regardless of his method of accounting, accrue to the period of residence any items of income, gain, loss, deduction, or ordinary income portion of a lump sum distribution accruing prior to the change of status, with […]
651 – Returns and Liabilities.
§ 651. Returns and liabilities. (a) General. On or before the fifteenth day of the fourth month following the close of the taxable year, an income tax return under this article shall be made and filed by or for: (1) every resident individual (A) required to file a federal income tax return for the taxable […]
652 – Time and Place for Filing Returns and Paying Tax.
§ 652. Time and place for filing returns and paying tax. (a) Except as provided in subsection (b) of this section, a person required to make and file a return under this article shall, without assessment, notice or demand, pay any tax due thereon to the commissioner on or before the date fixed for filing […]
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 […]