Tax Resources for Accountants and Small Businesses (U.S.)
The 2015-2016 New York State budget (Part T of Chapter 59 of the Laws of 2015) made significant changes to the definition of investment capital under Article 9-A of the Tax Law that are...
Quarterly interest rates applicable to overpayments (refunds) and underpayments (late payments and assessments) for April 1, 2014 through June 30, 2014. The New York State Tax Department establishes interest rates quarterly. Rates are only...
New York State Individual Tax Return Forms Form IT-201, Resident Income Tax Return (instructions). Form IT-201-ATT, Other Tax Credits and Taxes, if you are: subject to other New York State or New York City...
You must file a New York State income tax return if you’re a New York State resident and are required to file a federal return. You may also have to file a New York...
IT-2104 (Fill-in) Instructions on form Employee’s Withholding Allowance Certificate IT-2104-E (Fill-in) Instructions on form Certificate of Exemption from Withholding. IT-2104-IND (Fill-in) Instructions on form New York State Certificate of Exemption from Withholding (Native Americans)...
Extended deadlines apply to taxpayers, tax professionals, and relief workers directly affected by Hurricane Sandy. N-12-11 Announcement Regarding Hurricane Sandy N-12-12 Additional Relief for Employers Affected by Hurricane Sandy N-12-10 Special Waiver of Highway...
Employers Beginning with the second quarter (4/1/12–6/30/12), if your payroll expense for the quarter: Is $312,500 or less, you’re not subject to the MCTMT for that quarter. Exceeds $312,500, use the appropriate rate shown...
Link to Form MTA-6 Individuals with net earnings from self-employment General Individuals (including partners in partnerships and members of LLCs that are treated as partnerships for federal income tax purposes) who have net...
Most taxpayers are mandated to Web File the following corporation tax forms. You’ll need to create an Online Services account or file through approved software. CT-400, Estimated Tax for Corporations CT-5, Request for Six-Month...
Legislative amendments to the New York Youth Works Tax Credit Program enacted as part of the 2012-2013 New York State budget (Chapter 59 of the Laws of 2012) that was signed into law on...
Open Summary of Tax Provisions: 2012-13 in .pdf document. Summary of Tax Provisions contains: descriptions of the tax provisions contained in the budget legislation enacted for New York State’s fiscal year 2012-13 a tabular...
Sales of eligible clothing and footwear for less than $110 are exempt from state sales tax Beginning April 1, 2012, the New York State sales tax clothing exemption is restored to the original less-than-$110...
IT-201 Resident Income Tax Return You must file Form IT-201 if you were a New York State resident for the entire year. You must also complete Form IT-201-ATT, Other Tax Credits and Taxes, and...
Instructions for Form ST-101 New York State and Local Annual Sales and Use Tax Return For tax period: March 1, 2011, through February 29, 2012 You must file a return even if you had...
Volunteer Income Tax Assistance (VITA) sites are open across the State to help individuals and families with an annual income of $50,000 or less prepare and file their income tax returns, free of charge,...
A tax is charged to every individual or unincorporated entity carrying on a trade, business, or profession – in whole or part – in New York City. A tax is charged at a rate...
Enter e-File: e-File E-file requirement for individual taxpayers Most taxpayers who use software to prepare their income tax returns must also e-file. You’re required to electronically file your return if you meet all three...
Web File due dates are extended through Thursday, February 2, for withholding tax, wage reporting and the Metropolitan Commuter Transportation Mobility Tax. Some filers experienced difficulty using our Online Services on Tuesday, January 31....
The January 31 is filing deadline for NYS-45. The annual wage and withholding information (Part C, columns d and e) must also be submitted by this date. Employers are required to report if dependent...
Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax. Resident and nonresident defined To determine whether or not you are a resident...
