Method of claiming credit.
(c) Method of claiming credit.
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(c) Method of claiming credit.
(1) If a resident individual, estate or trust claims a credit under this section for income taxes imposed by another jurisdiction (determined in accordance with the provisions of subdivision [b] of this section), a completed New York State credit claim form must be attached to the New York State personal or fiduciary income tax return filed for the taxable year.
(2)
(i) If two or more taxing jurisdictions (as defined in this paragraph) impose income taxes on the same or different amounts of the ordinary income portion (or part thereof) of a lump sum distribution derived from sources within such other jurisdictions, a separate credit claim form must be completed for each jurisdiction for which credit is claimed and attached to the taxpayer's New York State personal or fiduciary income tax return. In order to determine the income tax imposed by another jurisdiction to be reported on the separate credit claim forms, see subdivision (b) of this section.
(ii) The term two or more taxing jurisdictions as used in this section means any combination of states (other than New York State), political subdivisions of different states (other than both a state and one or more of its political subdivisions as provided in subdivision [e] of this section), the District of Columbia, and provinces of Canada.
(i) If two or more taxing jurisdictions (as defined in this paragraph) impose income taxes on the same or different amounts of the ordinary income portion (or part thereof) of a lump sum distribution derived from sources within such other jurisdictions, a separate credit claim form must be completed for each jurisdiction for which credit is claimed and attached to the taxpayer's New York State personal or fiduciary income tax return. In order to determine the income tax imposed by another jurisdiction to be reported on the separate credit claim forms, see subdivision (b) of this section.
(ii) The term two or more taxing jurisdictions as used in this section means any combination of states (other than New York State), political subdivisions of different states (other than both a state and one or more of its political subdivisions as provided in subdivision [e] of this section), the District of Columbia, and provinces of Canada.
(3) If both a state (other than New York State) and one or more of the political subdivisions of such state impose income taxes on the same or different amounts of the ordinary income portion (or part thereof) of a lump sum distribution derived from sources within such state and one or more of its political subdivisions, the sum of such income taxes imposed by the state and its political subdivisions (determined in accordance with the applicable provisions of subdivision [b] of this section) must be reported on a single credit claim form. The single credit claim form must be filed with the taxpayer's New York State personal or fiduciary income tax return.