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us-ny/regulation/20-nycrr/151 — Part 151 New York State Income Tax Returns and Liabilities · Axiom
Axiom
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New York
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20 Nycrr
Part 151 New York State Income Tax Returns and Liabilities
23 sections
20 CRR-NY II A 4 151 Notes
20 CRR-NY II A 4 151 Refs
1
151.1 New York State income tax returns and liabilities—general.
2
151.2 Who must file a New York State personal income tax return.
3 sections
3
151.3 New York State personal income tax returns by or for minors.
4
151.4 Partnerships.
5
151.5 Claims for refund or credit—New York State income tax return required.
2 sections
6
151.6 New York State personal income tax returns in case of a change of residence of an individual or of a trust.
2 sections
7
151.7 Exclusion or deduction relating to income earned abroad.
2 sections
8
151.8 New York State personal income tax returns of military personnel.
9
151.9 New York State personal income tax returns for short taxable periods.
3 sections
10
151.10 New York State personal income tax returns of husband and wife.
7 sections
11
151.11 New York State personal income tax returns for decedents.
2 sections
12
151.12 Individuals under a disability.
13
151.13 Estates and trusts.
14
151.14 Joint fiduciaries.
15
151.15 Preparation of New York State income tax returns.
3 sections
16
151.16 Notice of consent for beneficiaries of qualified higher education funds.
17
151.17 Group (formerly combined return) New York State nonresident personal income tax return for nonresident partners.
11 sections
18
151.18 Group New York State nonresident personal income tax return for nonresident professional athletes.
10 sections
19
151.19 Group New York State nonresident personal income tax return for nonresident shareholders of New York S corporations.
2 sections
20
151.20 Group New York State nonresident personal income tax return for certain nonresident taxpayers.
21
151.21 Special rules concerning group returns for nonresident persons with New York source income from more than one source.
3 sections
