Reporting of federal audit changes under the Bipartisan Budget Act of 2015 (Articles 9-A, 22, 30 and 33)

New requirements are established for reporting federal adjustments resulting from IRS audits under the BBA centralized partnership audit regime .

For more information, visit Reporting federal audit changes for partnerships under the Bipartisan Budget Act of 2015 (BBA) .

[Part V of Chapter 59 of the Laws of 2025; Tax Law §§ 211.3, 653(b), 659, 659-a, 681(e), 682(a), 683(c)(1) - (3), 685(h)(2), 687(c), 688(g), 1312(a) and 1515(e)(1)]