151.1 New York State income tax returns and liabilities—general.

Tax Law, § 651 In general, except as otherwise provided in this Subchapter, the rules and tests described in the Internal Revenue Code and its applicable regulations with respect to the requirements for filing Federal income tax returns and liabilities for payment of income tax of any individual, estate or trust, including the filing requirements concerning partnerships, also apply in determining the filing requirements and income tax liabilities for New York State personal income tax purposes.