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 […]
657 – Extensions of Time.
§ 657. Extensions of time. (a) General. The commissioner may grant a reasonable extension of time for payment of tax or estimated tax (or any installment), or for filing any return, statement, or other document required pursuant to this article, on such terms and conditions as it may require. Except for a taxpayer who is […]
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 […]