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N.Y. Tax Law § 630-F*6 Gift for city university of New York
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* § 630-f. Gift for city university of New York. An individual in any\ntaxable year may elect to contribute to the city university of New York.\nSuch contribution shall be in any whole dollar amount and shall not\nreduce the amount of state tax owed by such individual. The commi…
N.Y. Tax Law § 630-G Gift for leukemia, lymphoma and myeloma research, education and treatment
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* § 630-g. Gift for leukemia, lymphoma and myeloma research, education\nand treatment. Effective for any tax year commencing on or after January\nfirst, two thousand twenty, an individual in any taxable year may elect\nto contribute to the leukemia, lymphoma and myeloma research…
N.Y. Tax Law § 630-G*2 Gift for the William B
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* § 630-g. Gift for the William B. Hoyt Memorial children and family\ntrust fund. Effective for any tax year commencing on or after January\nfirst, two thousand twenty-one, an individual in any taxable year may\nelect to contribute to the William B. Hoyt Memorial children and fa…
N.Y. Tax Law § 630-G*3 Gift to the arts fund
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* § 630-g. Gift to the arts fund. Effective for any tax year\ncommencing on or after January first, two thousand nineteen, an\nindividual may elect to contribute to the arts fund created pursuant to\nsection ninety-seven-yyyy of the state finance law for the support of\nthe New …
N.Y. Tax Law § 630-H New York state campaign finance fund check-off
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§ 630-h. New York state campaign finance fund check-off. (a) For each\ntaxable year beginning on and after January first, two thousand twenty,\nevery resident taxpayer whose New York state income tax liability for\nthe taxable year for which the return is filed is forty dollars …
N.Y. Tax Law § 630-I Gifts for the state library system
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* § 630-i. Gifts for the state library system. Effective for any tax\nyear commencing on or after January first, two thousand twenty-two, an\nindividual in any taxable year may elect to contribute to the state\nlibrary aid program for financial support for public libraries and\n…
N.Y. Tax Law § 630-I*2 Gift for the firearm violence research fund
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* § 630-i. Gift for the firearm violence research fund. Effective for\nany tax year commencing on or after January first, two thousand\ntwenty-one, a taxpayer in any taxable year may elect to contribute to\nthe firearm violence research fund established pursuant to section\nnine…
N.Y. Tax Law § 630-I*3 Gifts for thoroughbred aftercare
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* § 630-i. Gifts for thoroughbred aftercare. Effective for any tax\nyear commencing on or after the effective date of this section, a\ntaxpayer in any taxable year may elect to contribute to the New York\nstate thoroughbred breeding and development fund established pursuant to\n…
N.Y. Tax Law § 630-J Gifts for standardbred aftercare
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§ 630-j. Gifts for standardbred aftercare. Effective for any tax year\ncommencing on or after the effective date of this section, a taxpayer in\nany taxable year may elect to contribute to the agriculture and New York\nhorse breeding and development fund established pursuant to …
N.Y. Tax Law § 630-K Gift for Lyme and tick-borne diseases education, research and prevention
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§ 630-k. Gift for Lyme and tick-borne diseases education, research and\nprevention. Effective for any tax year commencing on or after January\nfirst, two thousand twenty-two, an individual in any taxable year may\nelect to contribute to the support of the Lyme and tick-borne dis…
N.Y. Tax Law § 630-L Gift for diabetes research and education
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* § 630-l. Gift for diabetes research and education. Effective for any\ntax year commencing on or after the effective date of this section, an\nindividual in any taxable year may elect to contribute to the diabetes\nresearch and education fund. Such contribution shall be in any …
N.Y. Tax Law § 630-L*2 Gift for cure childhood cancer research fund
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* § 630-l. Gift for cure childhood cancer research fund. Effective for\nany tax year commencing on or after January first, two thousand twenty-\nfour, a taxpayer in any taxable year may elect to contribute to the cure\nchildhood cancer research fund established pursuant to secti…
N.Y. Tax Law § 631 New York source income of a nonresident individual
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§ 631. New York source income of a nonresident individual. (a)\nGeneral. The New York source income of a nonresident individual shall\nbe the sum of the following: (1) The net amount of items of income,\ngain, loss and deduction entering into his federal adjusted gross\nincome, …
N.Y. Tax Law § 632 Nonresident partners and electing shareholders of S corporations
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§ 632. Nonresident partners and electing shareholders of S\ncorporations. (a) Portion derived from New York sources.\n (1) In determining New York source income of a nonresident partner of\nany partnership, there shall be included only the portion derived from\nor connected with…
N.Y. Tax Law § 632-A Personal service corporations and S corporations formed or availed of to avoid or evade New York State income tax
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§ 632-a. Personal service corporations and S corporations formed or\navailed of to avoid or evade New York State income tax. (a) General. If\n(1) substantially all of the services of a personal service corporation\nor S corporation are performed for or on behalf of another corpo…
N.Y. Tax Law § 633 New York source income of a nonresident estate or trust
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§ 633. New York source income of a nonresident estate or trust. (a)\nGeneral. The New York source income of a nonresident estate or trust\nshall be the sum of the following:\n (1) The net amount of items of income, gain, loss and deduction\nentering into federal adjusted gross i…
N.Y. Tax Law § 634 Share of a nonresident beneficiary in income from New York sources
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§ 634. Share of a nonresident beneficiary in income from New York\nsources. (a) General. The share of a nonresident beneficiary of any\nestate or trust under subsection (a) of section six hundred thirty-one,\nin estate or trust income, gain, loss and deduction from New York\nsou…
N.Y. Tax Law § 635 Credit to trust beneficiary receiving accumulation distribution
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§ 635. Credit to trust beneficiary receiving accumulation\ndistribution. A nonresident or part-year resident beneficiary of a trust\nwhose New York source income includes all or part of an accumulation\ndistribution by such trust, as defined in section six hundred sixty-five\nof…
N.Y. Tax Law § 637 Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident indivi...
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§ 637. Computation of separate tax on the ordinary income portion of\nlump sum distributions received by nonresident or part-year resident\nindividuals, estates and trusts. (a) General. The tax imposed under\nsection six hundred three for any taxable year, with respect to the\no…
N.Y. Tax Law § 638 New York source income of a part-year resident
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§ 638. New York source income of a part-year resident. (a)\nIndividuals. The New York source income of a part-year resident\nindividual shall be the sum of the following:\n (1) New York adjusted gross income for the period of residence,\ndetermined in accordance with part II of …
N.Y. Tax Law § 639 Accruals upon change of residence
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§ 639. Accruals upon change of residence. (a) If an individual changes\nstatus from resident to nonresident he shall, regardless of his method\nof accounting, accrue to the period of residence any items of income,\ngain, loss, deduction, or ordinary income portion of a lump sum\…
N.Y. Tax Law § 651 Returns and liabilities
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§ 651. Returns and liabilities. (a) General. On or before the\nfifteenth day of the fourth month following the close of the taxable\nyear, an income tax return under this article shall be made and filed by\nor for:\n (1) every resident individual (A) required to file a federal i…
N.Y. Tax Law § 652 Time and place for filing returns and paying tax
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§ 652. Time and place for filing returns and paying tax. (a) Except\nas provided in subsection (b) of this section, a person required to make\nand file a return under this article shall, without assessment, notice\nor demand, pay any tax due thereon to the commissioner on or bef…
N.Y. Tax Law § 653 Signing of returns and other documents
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§ 653. Signing of returns and other documents. (a) General. (1) Any\nreturn, statement or other document required to be made pursuant to this\narticle shall be signed in accordance with regulations or instructions\nprescribed by the commissioner. The fact that an individual's na…
N.Y. Tax Law § 654 Relief from joint and several liability on joint return
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§ 654. Relief from joint and several liability on joint return. (a)\nGeneral. The provisions of section six thousand fifteen of the internal\nrevenue code applicable to the liability of individuals who file joint\nincome tax returns shall apply to the same extent as if such sect…
N.Y. Tax Law § 657 Extensions of time
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§ 657. Extensions of time. (a) General. The commissioner may grant a\nreasonable extension of time for payment of tax or estimated tax (or any\ninstallment), or for filing any return, statement, or other document\nrequired pursuant to this article, on such terms and conditions a…
N.Y. Tax Law § 658 Requirements concerning returns, notices, records and statements
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§ 658. Requirements concerning returns, notices, records and\nstatements. (a) General. The tax commission may prescribe regulations\nas to the keeping of records, the content and form of returns and\nstatements, and the filing of copies of federal income tax returns and\ndetermi…
N.Y. Tax Law § 659 Report of federal changes, corrections or disallowances
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§ 659. Report of federal changes, corrections or disallowances. If the\namount of a taxpayer's federal taxable income, total taxable amount or\nordinary income portion of a lump sum distribution or includible gain of\na trust reported on their federal income tax return for any t…
N.Y. Tax Law § 659-A Reporting of federal partnership adjustments
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§ 659-a. Reporting of federal partnership adjustments. (a) If any item\nrequired to be shown on a federal partnership return, for any\npartnership that has a resident partner or any income derived from New\nYork sources, including any gross income, gain, loss, deduction,\npenalt…
N.Y. Tax Law § 660 Election by shareholders of S corporations
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§ 660. Election by shareholders of S corporations. (a) Election. If a\ncorporation is an eligible S corporation, the shareholders of the\ncorporation may elect in the manner set forth in subsection (b) of this\nsection to take into account, to the extent provided for in this art…
N.Y. Tax Law § 661 Change of election
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§ 661. Change of election. Any election expressly authorized by this\narticle may be changed on such terms and conditions as the tax\ncommission may prescribe by regulation.\n
N.Y. Tax Law § 662 Computation of tax where taxpayer restores substantial amount held under claim of right
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§ 662. Computation of tax where taxpayer restores substantial amount\nheld under claim of right. (a) General. If:\n (1) an item was included in New York adjusted gross income for a prior\ntaxable year (or years) because it appeared that the taxpayer had an\nunrestricted right to…
N.Y. Tax Law § 663 Estimated tax on sale or transfer of real property by nonresident
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§ 663. Estimated tax on sale or transfer of real property by\nnonresident. (a) Upon the sale of real property within the state by a\nnonresident taxpayer, the nonresident shall estimate the personal income\ntax liability on the gain, if any, from such sale or transfer. In\naddit…
N.Y. Tax Law § 671 Requirement of withholding tax from wages
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§ 671. Requirement of withholding tax from wages. (a) General. (1)\nEvery employer maintaining an office or transacting business within this\nstate and making payment of any wages taxable under this article shall\ndeduct and withhold from such wages for each payroll period a tax…
N.Y. Tax Law § 672 Information statement for employee
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§ 672. Information statement for employee. Every employer required to\ndeduct and withhold tax under this article from the wages of an\nemployee, or who would have been required so to deduct and withhold tax\nif the employee had claimed no more than one withholding exemption,\ns…
N.Y. Tax Law § 673 Credit for tax withheld
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§ 673. Credit for tax withheld. Wages upon which tax is required to be\nwithheld shall be taxable under this article as if no withholding were\nrequired, but any amount of tax actually deducted and withheld under\nthis article in any calendar year shall be deemed to have been pa…
N.Y. Tax Law § 674 Employer's return and payment of withheld taxes
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§ 674. Employer's return and payment of withheld taxes. (a) General.\nEvery employer required to deduct and withhold tax under this article\nshall file a withholding return and pay over to the tax commission or to\na depositary designated by the tax commission, the taxes so requ…
N.Y. Tax Law § 675 Employer's liability for withheld taxes
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§ 675. Employer's liability for withheld taxes.--Every employer\nrequired to deduct and withhold tax under this article is hereby made\nliable for such tax. For purposes of assessment and collection, any\namount required to be withheld and paid over to the tax commission, and\na…
N.Y. Tax Law § 676 Employer's failure to withhold
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§ 676. Employer's failure to withhold. If an employer fails to deduct\nand withhold tax as required, and thereafter the tax against which such\ntax may be credited is paid, the tax so required to be deducted and\nwithheld shall not be collected from the employer, but the employe…
N.Y. Tax Law § 677 Designation of third parties to perform acts required of employers
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§ 677. Designation of third parties to perform acts required of\nemployers.--In case a fiduciary, agent, or other person has the control,\nreceipt, custody, or disposal of, or pays the wages of an employee or\ngroup of employees, employed by one or more employers, the tax\ncommi…
N.Y. Tax Law § 678 Liability of third parties paying or providing for wages
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§ 678. Liability of third parties paying or providing for wages.--(a)\nDirect payment by third party.--If a lender, surety or other person, who\nis not an employer with respect to an employee or group of employees,\npays wages directly to such an employee or group of employees, …
N.Y. Tax Law § 681 Notice of deficiency
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§ 681. Notice of deficiency.--(a) General.--If upon examination of a\ntaxpayer's return under this article the tax commission determines that\nthere is a deficiency of income tax, it may mail a notice of deficiency\nto the taxpayer. If a taxpayer fails to file an income tax retu…
N.Y. Tax Law § 682 Assessment
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§ 682. Assessment.-- (a) Assessment date.--The amount of tax which a\nreturn shows to be due, or the amount of tax which a return would have\nshown to be due but for a mathematical or clerical error, shall be\ndeemed to be assessed on the date of filing of the return (including …
N.Y. Tax Law § 683 Limitations on assessment
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§ 683. Limitations on assessment.--(a) General.--Except as otherwise\nprovided in this section, any tax under this article shall be assessed\nwithin three years after the return was filed (whether or not such\nreturn was filed on or after the date prescribed).\n (b) Time return …
N.Y. Tax Law § 684 Interest on underpayment
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§ 684. Interest on underpayment.-- (a) General.--If any amount of\nincome tax is not paid on or before the last date prescribed in this\narticle for payment, interest on such amount at the underpayment rate\nset by the commissioner pursuant to section six hundred ninety-seven of…
N.Y. Tax Law § 685 Additions to tax and civil penalties
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§ 685. Additions to tax and civil penalties.--(a) (1) Failure to file\ntax return.--\n (A) In case of failure to file a tax return under this article on or\nbefore the prescribed date (determined with regard to any extension of\ntime for filing), unless it is shown that such fai…
N.Y. Tax Law § 686 Overpayment
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§ 686. Overpayment.-- (a) General.-- The commissioner of taxation and\nfinance, within the applicable period of limitations, may credit an\noverpayment of income tax and interest on such overpayment against any\nliability in respect of any tax imposed by this chapter, including …
N.Y. Tax Law § 687 Limitations on credit or refund
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§ 687. Limitations on credit or refund.-- (a) General.-- Claim for\ncredit or refund of an overpayment of income tax shall be filed by the\ntaxpayer within (i) three years from the time the return was filed, (ii)\ntwo years from the time the tax was paid, or (iii) in the case of…
N.Y. Tax Law § 688 Interest on overpayment
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§ 688. Interest on overpayment.--(a) General.--Notwithstanding the\nprovisions of section sixteen of the state finance law, interest shall\nbe allowed and paid as follows at the overpayment rate set by the\ncommissioner pursuant to section six hundred ninety-seven, or if no rate…
N.Y. Tax Law § 689 Petition to tax commission
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§ 689. Petition to tax commission.--(a) General.--The form of a\npetition to the tax commission, and further proceedings before the tax\ncommission in any case initiated by the filing of a petition, shall be\ngoverned by such rules as the tax commission shall prescribe. No\npeti…