Caution: If you downloaded or printed any of the forms listed below prior to the Date Posted listed in the table, you should download or print them again. The form numbers will link to the updated PDF form files.

Revision
Date

In the instructions for line 31 on page 4, the amounts included in the first and second paragraphs, and in line 5 of Worksheet 1, are incorrect.      

The first paragraph under line 31 should  read (the changes are boldfaced):  If the amount you reported on Form IT-360.1, line 18, Column B, is $156,400 or less ($78,200 or less if married filing separately)…. 

The second paragraph under line 31 should read (the changes are boldfaced):  If the amount you reported on Form IT-360.1, line 18, Column B, is more than $156,400 (more than $78,200 if married filing separately)…. 

Worksheet 1, line 5, should read (the changes are boldfaced):  Multiply line 3 by line 4.  If line 18, Column B, is:
-          $156,400 or less ($78,200 or less if you are married filing separately)…..
-          More than $156,400 (more than $78,200 if you are married filing separately)….

If you used the 2007 instructions that were available prior to December 18, 2007, you must recalculate any itemized deduction adjustment entered on line 31 of Form IT-360.1 using the corrected amounts shown in bold above.

There is an error in the Noncustodial EIC Table that appears in all versions of the instructions for 2007 Form IT-209 (Web, Fax-on-demand, Pub 352-CD, and printed books). On page 5, the amount of credit shown in both footnotes of the table should be $2 (not $1 as shown).  Therefore, the footnotes should read as follows: 

* If the amount you are looking up in column b is at least $12,550 but less than $12,590 your credit is $2; above this amount you cannot take the credit. 

**  If the amount you are looking up in column c is at least $14,550 but less than $14,590 your credit is $2; above this amount you cannot take the credit.

The line 20 instruction on page 9 of the 2006 CT-3-S-I is missing what should be the third paragraph. The missing paragraph is:

For tax years beginning in 2006 and 2007, air freight forwarders acting as principal and like indirect air carriers and qualified foreign air carriers divide line 19 by three. If a factor is missing, add the remaining factors and divide by the total number of factors present. If all factors but one are missing, the remaining factor is the allocation percentage. This is your allocation percentage. Enter this amount on Form CT-3-S, line E.

Clarifying language is added to the instructions as follows:

The first sentence of the second paragraph under General Information should read as follows (the changes are boldfaced): 

If the solar energy system equipment provides electricity, you must enter into a net energy metering contract with your electric corporation or comply with the electric corporation’s net energy metering schedule before you can qualify for the credit.
 

5/22/06

ST-809

6/06

4/25/06

ET-706
ET-706-I

4/06

The April 2006 versions of the return and its instructions replace all previous versions back to April, 1999. The new form and instructions should be used for all dates of death occurring on or after February 1, 2000 and before January 1, 2007. Do not use the previous versions of Forms ET-706 and ET-706-I, which include 7/05, 9/04, 3/02, 2/02, 4/01, 10/00, and 4/99 versions (the revision date appears after the form number on the forms).
 

4/20/06

IT-201
This form has not been updated
 

2005

4/17/06

IT-201-ATT Instructions
This form has not been updated
 

2005

4/6/06

CT-601
 

2005

4/6/06

CT-601-I
 

2005

3/16/06

IT-112-R-I
This form has not been updated

2005

Clarifying language is added to the instructions as follows:

The first paragraph of the Line 24 instructions should read as follows (the changes are boldfaced): 

Line 24 - Residents and part-year residents — The amount of income tax imposed is the amount of income tax computed on your return for the other taxing authority minus any credits allowed against this tax. Do not include use tax or the   tax on income that is taxed by the other taxing authority but is not taxed by New York State. Do not enter tax withheld, estimated tax payments, or payments of balances due on these lines. If the amount of income tax paid to the other taxing  authority is satisfied by the amount of income tax withheld, you must attach proof of payment. A copy of the withholding tax statement showing the amount of tax withheld by the other taxing authority is acceptable proof.

New instructions are added for Lines 29 and 30 as follows:
Line 29 - Enter on line 29 the total amount of tax withheld for and/or amount of estimated tax payments made to the other state, local government, or the District of Columbia.  Include all prepayments such as: amounts withheld from all sources; estimated tax payments, including overpayments applied from a prior year’s tax return; and payments made with extensions.  Do not include taxes withheld or estimated taxes paid for any taxing authority other than the one for which you are claiming the credit on this Form IT-112-R. 

3/16/06

IT-112-C-I
This form has not been updated

2005

The Line 47 instructions are further clarified to read as follows (the changes are boldfaced):

3/10/06

IT-360.1-I
This form has not been updated

2005

2/28/06

ST-101.8

2/06

2/28/06

IT-217-I
This form has not been updated

2005

2/07/06

IT-203-I
This form has not been updated

2005

There is an error in the worksheet for addition modification A-22, New York’s 529 college savings program distributions, on page 26 of Form IT-203-I. The error is contained on line c of the worksheet and in the single asterisk.

Line c and the single asterisk should read as follows (new material is in Italics):

c. Total current year’s S-25 subtraction modification and prior years’ subtraction modifications*

* These amounts are included in line 28 of your 1998 through 2001 (S-26 modification), and 2002 through 2004 (S-25 modification) Form IT-203.
 

2/02/06

IT-203-I
This form has not been updated

2005

2/02/06

IT-203-ATT Instructions (contained in the IT-203 instruction booklet) This form has not been updated

2005

There is an error in the instructions for Form IT-203-ATT that affects part-year residents who have a refundable New York State or New York City earned income credit. The error only affects part-year residents whose earned income credit is being computed by the Tax Department. New line instructions are added for Form IT-203-ATT, lines 10 and 11, to read as follows:

Lines 10 and 11 – If you wrote EIC in the white area to the left of line 43 on Form IT-203 because you are having the IRS compute your earned income credit, write EIC in the white area (not in the money column) to the left of line(s) 10 or 11; leave the money column(s) blank.
 

1/03/06

IT-203-I
This form has not been updated

2005

1/03/06

IT-RP-1

2005

Note:  These errors are only in the printed IT-RP-1 tax packets. If you picked up a Resident Income Tax Return instructions booklet (IT-150/201-I) at your local bank, library, post office, federal office building, or any New York State district tax office, or if you access the instructions for Form IT-150 on our Tax Department Web site, use our Publication 352 or our Pub 352-CD ROM, or if you use any of the year 2005 software tax preparation products on the market, pages 25 and 99 have been corrected. The corrected pages 25 and 99 are easily identified by a line under the page number and the word Revised directly under the line.

1/03/06

IT-150/201-I
This form has not been updated

2005

2) You spent 90 days or less (a part of a day is a day for this purpose) in New York State during this 548-day period, and your spouse (unless legally separated) or minor children spent 90 days or less (a part of a day is a day for this purpose) in New York during this 548-day period in a permanent place of abode maintained by you; and

Important reminder to file a complete return: You must complete all required schedules and forms that make up your return, and include all pages of those forms and schedules when you file. Returns that are missing required pages or that have pages with missing entries are considered incomplete and cannot be processed, and may subject taxpayers to penalty and interest.

3/10/05

IT-200

2004

On November 16, 2004, Governor George E. Pataki signed Chapter 712 of the Laws of 2004 into law. This Chapter, in part, amends the personal income tax law in relation to the accrual rules contained in section 639 of the Tax Law. Since this legislation was pending at the time the 2004 personal income tax forms and instructions were printed, the instructions for Form IT-200 does not reflect the changes made by this legislation. For additional information, see Notice N-05-2.

3/10/05

IT-201

2004

On November 16, 2004, Governor George E. Pataki signed Chapter 712 of the Laws of 2004 into law. This Chapter, in part, amends the personal income tax law in relation to the accrual rules contained in section 639 of the Tax Law. Since this legislation was pending at the time the 2004 personal income tax forms and instructions were printed, the instructions for Form IT-201do not reflect the changes made by this legislation. For additional information, see Notice N-05-3.

3/10/05

IT-203

2004

On November 16, 2004, Governor George E. Pataki signed Chapter 712 of the Laws of 2004 into law. This Chapter, in part, extends the special accrual rules contained in section 639 of the Tax Law to certain full-year nonresident taxpayers. The new legislation does not affect the special accrual rules applicable to part-year residents contained on page 7 of the 2004 Form IT-203 instructions. Since this legislation was pending at the time the 2004 personal income tax forms and instructions were printed, the instructions for Form IT-203 do not reflect the changes made by this legislation. For additional information, see Notice N-05-4.

2/18/05

ET-117

2/05

This version of Form ET-117, Release of Lien of Estate Tax, eliminates the need to enter the decedent's SSN on the form. Please use this revised Form ET-117 for all request for a release of lien.

2/15/05

IT-203

2004

On November 16, 2004, Governor George E. Pataki signed into law Chapter 712 of the Laws of 2004. This new law changes the method to be used to determine the amount of partnership, S corporation, or estate or trust income to include in the New York State amount column of Form IT-203 in the case of part-year resident partners, S corporation shareholders, or beneficiaries of estates and trusts. The change applies to tax years 2004 and after. For revised instructions, see Notice N-05-1.

1/18/05

IT-2659-I

2004

There are line reference errors in the line 38 instructions on page 2 of Form IT-2659-I, Instructions for Form IT-2659, Estimated Tax Penalties for Partnerships and New York S Corporations. The line 38 instructions should read as follows (the changes are boldfaced):

Line 38 - In column A, enter the amount from line 36. In the other columns, if line 37 is an overpayment, add lines 36 and 37.

If line 37 is an underpayment, subtract line 37 from line 36.

There are line reference errors to federal forms in Worksheet C on page 5 and Worksheet D on page 7 of Form IT-217-I, Instructions for Form IT-217, Claim for Farmers’ School Tax Credit.

Worksheet C
Lines 6 and 20 should read as follows (changes are boldfaced):

6.  Add the amounts on federal Schedule E, lines 3, 4, 37, and 39
20. Enter the amount from federal Schedule E, line 42 (see instructions)

Worksheet D
Lines 5 and 20 should read as follows (changes are boldfaced):

5.  Add the amount on federal Schedule E, lines 3, 4, 37, and 39
20. Enter the amount from federal Schedule E, line 42 (see instructions)

Note: These corrections have been made to the web version of Form IT-217-I. If you downloaded Form IT-217-I before May 13, 2004, please see revised Form IT-217-I.

This is your eligible federal child and dependent care credit. If you claimed the child and dependent care credit on your federal return, the amount shown on Form IT-216, line 11, should be the same as the amount shown on federal Form 2441, line 9, or federal Form 1040A, Schedule 2, line 9 before any federal limitation.

There is a line reference error on page 7 of the 2003 Form IT-2105.9-I, Instructions for Form IT-2105.9, Underpayment of Estimated Tax by Individuals and Fiduciaries. The error only affects taxpayers who use the annualized income installment method to compute their underpayment penalty. For revised instructions, see Notice N-04-2.

1/9/04

IT-201-P

City of NY Tax Table (page 90)

2003

City of New York residents only:

There is an error in the printed New York State income tax packets (IT-201-P) that were mailed directly to New York taxpayers. The error affects only city of New York residents and is contained only in those tax packets received in the mail.

If you received a Resident Income Tax Return packet (IT-201-P) in the mail, there is a tax computation bracket error on page 90 of the 2003 City of New York Tax Table.

Under the last section titled $65,000 or more** use schedule below, in the area for Married filing jointly, the second tax computation bracket (more than 90,000) is incomplete and another new third bracket (more than 150,000) must be added.

The revised second and new third brackets should read ...

Please note that this error is only in the printed IT-201-P tax packets that were mailed directly to taxpayers. If you picked up a Resident Income Tax Return instructions booklet (IT-201-I) at your local bank, library, post office, federal office building, or any NY State district tax office, or if you access the instructions for Form IT-201on our Tax Department Web site, use our Publication 352 or our Pub 352-CD ROM, or if you use any of the year 2003 software tax preparation products on the market, the correct tax computation brackets appear in the City of New York Tax Table.

1/5/04

2003

Sales or use tax reference:

There is an error in the instructions for Form IT-201 on page 35 that relates to the new line 56 "Sales or use tax" calculation that begins on the following page 36. The error is located only in the printed instruction booklets for Form IT-201 (Form IT-201-I) and the printed income tax packets (Form IT-201-P) that are mailed directly to some New York State taxpayers.

The "New for 2003" paragraph in the lower right corner of page 35 relating to the new line 56 sales or use tax calculation currently tells taxpayers:

" ...If you do not owe any sales or use tax, skip line 56 and go directly to the instructions for line 57, ..."

4/7/03

IT-204-I

2002

There is an error on the 2002 Form IT-204-I, Instructions for Form IT-204.

The error occurs on the line 38 instructions on page 9 which read: Line 38 - Enter the benefit period factor from Form IT-604, line 31.

The line 38 instructions should read: Line 38 - Enter the benefit period factor from the Benefit period factor table on page 4 of Form IT-604.

3/27/03

IT-254

2002

There is an error on the 2002 Form IT-254, Claim for Residential Fuel Oil Storage Tank Credit. It only affects taxpayers who have a carryover of the Residential Fuel Oil Storage Tank Credit from the 2001 tax year.

A line was not included on the form to account for the carryover of the credit to the 2002 tax year.

Taxpayers with a carryover of this credit should include the amount of the carryover on line 14 of Form IT-254 and write carryover of 2001 credit in the space to the left of the line 14 entry box. Taxpayers should then follow the instructions for line 15. Be sure to attach Form IT-254 to the return.

2/19/03

CT-40
CT-40-I

Tax years 2000 and 2001

The alternative fuels credit forms for tax years 2000 and 2001 have been revised due to a retroactive 2002 law change regarding hybrid vehicles. The revised forms are marked as such and posted on the Web site: CT-40 (2001, revised 10/02), and CT-40 (2000, revised 10/02).

Do not use these forms from the 2000 or 2001 Pub 352-CD or as originally printed.

1/30/03

IT-360.1-I

(2002)

There is an error on page 5 of 2002 Form IT-360.1-I, Instructions for Form IT-360.1, Change of City Resident Status. The error is in the 2002 City of New York tax rates table at the bottom of page 5.

In the first income line in each of the tables, where it says that the tax is 2.907% of line 5, it should read 2.907% of line 47.

The Web and fax-on-demand versions of these instructions have been corrected.

1/23/03

IT-215

(2002)

There is an error on the 2002 Form IT-215, Claim for Earned Income Credit and Form IT-215-I, Instructions for Form IT-215, that could affect taxpayers who had business income or loss.

The error occurs on line 8 which reads: Business income or loss (from your federal Form 1040 line instructions, Earned Income Credit Worksheet B, line 4a)

Line 8 of Form IT-215 should read: Business income or loss (from your federal Form 1040 line instructions, Earned Income Credit Worksheet B, the total of lines 1e, 2c, and 3).

The Form IT-215 instructions for line 8 should read: Business income or loss, applies only to federal Form 1040 filers. Enter the amount of business income or loss from your federal Form 1040 instructions, Earned Income Credit Worksheet B, the total of lines 1e, 2c, and 3. Do not use a minus sign or brackets to show a loss. Mark an X in the appropriate box on line 8 to indicate if the amount reported is a profit or a loss. Be sure to enter your employer identification number (EIN) for your business. If you have income or loss from more than one business, enter the EIN representing your primary business activity. If your primary business activity doesn’t have an EIN, use your social security number.

The 2002 form and the instructions are not being corrected.

1/23/03

IT-253
IT-253
IT-253

(2002)
(2001)
(2000)

There is an error on the 2002 Form IT-253, Alternative Fuels Credit. It affects only taxpayers who are required to compute a recapture of credit on clean-fuel vehicle refueling property. The error is in Schedule F, Part II, column D, which incorrectly instructs taxpayers to compute the number of recapture years by subtracting the column B amount ,Total recovery period, from the column C amount, Years in service prior to recapture year.

The correct instruction is to subtract the column C amount from the column B amount. Column D should read, Recapture years (column B - column C).

The same error is on prior year revised Forms IT-253 (2001) and IT-253 (2000).  The forms for all three years have been corrected for the printed, Web and Fax-on-Demand versions.  Do not use the forms on the Pub 352-CD or in the Pub 352 book.

1/16/03

CT-3-S/4-S-I

(2002)

There is an error on the 2002 Form CT-3-S/4-S-I, Instructions for Forms CT-3-S, CT-4-S, and CT-3-S-ATT. On page 4, under the heading Where to file, the ZIP + 4 extension for mailing your Form CT-4-S with payment should be 2093, not 2903. The instructions on our Web site and fax-on-demand system have been corrected and are easily identified by a solid bold line under the I in the form number. All other versions of these instructions will have this error (the printed instructions are included in packet CT-3-S/4-S-P and Pub-352).

12/13/02

CT-222

(2002)

There is an error on the 2002 Form CT-222, Underpayment of Estimated Tax by a Corporation.  In the calculation performed on line 37, the taxpayer should divide the number of days on line 28 by 366, not 365 as indicated on the form.  366 should be used as 2004 is a leap year, and line 28 represents the applicable number of days in the first quarter of 2004.  Please note that our Web site, fax-on-demand, Pub 352-CD (CD-ROM), and Publication 352 versions have been corrected and are easily identified by a solid bold line under the 222.

12/13/02

CT-34-SH

(2002)

There is an error on the 2002 Form CT-34-SH, New York S Corporation Shareholders' Information Schedule.  Line 19 instructs you to enter the amount of the QEZE credit for real property taxes from Form CT-604, line 23.  However, the amount to enter on line 19 actually comes from line 27 of Form CT-604, not line 23 of Form CT-604.  Please note that our Web site, fax-on-demand, Pub 352-CD (CD-ROM), and Publication 352 versions have been corrected and are easily identified by a solid bold line under the SH.
 

3/25/02

IT-260,
IT-260.1, and
IT-260-I

(2/02)

Effective January 22, 2002, the New York State Tax Department’s Division of the Treasury has a new mailing address for submitting Form IT-260, New York State and City of New York Surety Bond Form, Change of Resident Status - Special Accruals, and Form IT-260.1, Change of Resident Status - Special Accruals. The surety bond Form IT-260 or the collateral security with Form IT-260.1, whether or not filed with Form IT-203 or IT-205, must be sent by registered mail to:

     NEW YORK STATE INCOME TAX
     DIVISION OF THE TREASURY
     ATTENTION CASH MANAGEMENT UNIT
     PO BOX 22119
     ALBANY NY 12201-2119
 

3/18/02

IT-203-X

(2000)

The form included in the 2001 Pub 352-CD has an incorrect barcode. Please use the Web version of 2000 Form IT-203-X instead of the Pub 352-CD version.
 

Please do not use or file the fill-in versions of these forms from 2000 Pub 352-CD. There are problems with several entries on these forms. Instead, you may access corrected fill-in forms on our Web site. Click here to go to the fill-in forms for withholding tax page.
 

NYC Tax Rate Tables

If you received a Resident Income Tax Return packet (IT-201-P) in the mail, or if you picked up a Resident Income Tax Return instructions booklet (IT-201-I) at your local bank, library, post office, federal office building, or any New York State district tax office, there is a tax rate error on page 72 of the 2000 City of New York Tax Table.

Under the last section titled $65,000 or more use schedule below, in the area for Married filing jointly, in the 65,000 - 90,000 range, under the column Your City of New York tax is:, it currently reads ...

$2,255 plus 3.7721% (.037721)
of amount over $65,000

It should read ..

$2,255 plus 3.7221% (.037221)
of amount over $65,000

Please note that this error is only in the printed versions as stated above. If you access the instructions for Form IT-201on our Department Web site, use our Publication 352 or our Pub 352-CD ROM, or if you use any of the year 2000 software tax preparation products on the market, the correct percentage rate ... "3.7221% (.037221)" ...appears in the City of New York Tax Table. 
 

IT-2105-I