Other elections for New York State personal income tax purposes which are independent of any election for Federal income tax purposes.

(1) The election to claim an overpayment of New York State income tax computed on a New York State personal income tax return as a credit against the estimated income tax for the succeeding year is a New York State election independent of any election for Federal income tax purposes. If a taxpayer elects to have an overpayment of New York State income tax for a taxable year so credited, such taxpayer cannot thereafter change such election with respect to the overpayment for that taxable year.

(2) The election by a nonresident person to file or not to file on a group New York State nonresident personal income tax return is a New York State election independent of any election for Federal income tax purposes. If a nonresident person elects to file on a group New York State nonresident personal income tax return, such nonresident person may not file an amended New York State nonresident personal income tax return on an individual basis after the 15th day of the fourth month following the close of the taxable year. Similarly, if a nonresident person elects to file on an individual basis, such nonresident person may not file an amended New York State nonresident personal income tax return on a group basis after the 15th day of the fourth month following the close of the taxable year. However, if a nonresident person's status changes in such a way as to prevent such nonresident person from qualifying to file on a group return, such nonresident person shall be permitted or required, as the case may be, to file an amended return. Such amended return must be filed within the time prescribed by section 687 of the Tax Law.

(3) The election by a nonresident member of a professional athletic team to file or not to file on a group New York State nonresident personal income tax return is a New York State election independent of any election for Federal income tax purposes. If a nonresident member of a professional athletic team elects to file on a group New York State nonresident personal income tax return, such member may not file an amended New York State nonresident personal income tax return on an individual basis after the 15th day of the fourth month following the close of the taxable year. Similarly, if a nonresident member of a professional athletic team elects to file on an individual basis, such member may not file an amended New York State nonresident personal income tax return on a group basis after the 15th day of the fourth month following the close of the taxable year. However, if a nonresident member's status changes in such a way as to prevent such member from being able to qualify as an electing nonresident member of a professional athletic team, such individual shall be permitted or required, as the case may be, to file an amended return. Such amended return must be filed within the time prescribed by section 687 of the Tax Law.