658 – Requirements Concerning Returns, Notices, Records and Statements.
§ 658. Requirements concerning returns, notices, records and statements. (a) General. The tax commission may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income tax returns and determinations. The tax commission may require any person, by regulation or notice served […]
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 […]
630-K – Gift for Lyme and Tick-Borne Diseases Education, Research and Prevention.
§ 630-k. Gift for Lyme and tick-borne diseases education, research and prevention. 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 support of the Lyme and tick-borne diseases education, research and prevention fund. Such contribution shall be in […]
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 […]