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Department of Taxation and Finance

Personal income tax up-to-date information for 2010 (Articles 22 and 30)

The following changes were not reflected on the forms for 2010 when they went to print.

Select a tax form from the following list to identify the changes affecting that form. If a form is not listed, there have been no changes affecting that form.

  • DTF-664, DTF-686-I
     
    Chapter 61 of the Laws of 2011 extended the expiration date for the current tax shelter disclosure and penalty provisions in the tax law to July, 1, 2015.
     
    For additional information see TSB-M-11(5)C,(5)I, Extension of Tax Shelter Disclosure and Penalty Provisions.
      
  • IT-204-I

    As a result of recent changes made to federal Form 8825, there is an error in the instructions for Form IT-204, Partnership Return. Line 8 of the New York source gross income worksheet included in Form IT-204-I (page 11) is incorrect and should read as follows:

    Enter the amount from federal Form 8825, line 18a.
     
  • IT-204-LL and IT-204-LL-I

    As a result of recent legislation, the due date for filing Form IT-204-LL has changed.

    For additional information, see TSB-M-11(4)C,(4)I, Change to the due date for Form IT-204-LL, Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form. 
     
  • IT-209

    As a result of a change to the federal Earned Income Credit (EIC) Worksheet B in the 1040 instructions, the line 15 reference to line 1e of the federal worksheet should instead read 1f.
     
  • IT-215 & IT-215-I

    As a result of a change to the federal Earned Income Credit (EIC) Worksheet B in the 1040 instructions, the line 8 references to line 1e of the federal worksheet should instead read 1f.
     
  • IT-216-I
     
    As a result of late federal legislation, certain self-employed individuals who used amounts from Federal Schedule SE, line 3 of Section A or Section B, to calculate their earned income will need to add back to that amount any self-employment health insurance deduction (line 29 of Form 1040 or 1040NR) in order to arrive at the correct earned income amount.
     
  • IT-237 & IT-237-I
     
    If your New York AGI (Form IT-201, line 33, or Form IT-203, line 32) is $60,000 or less and you have an amount entered on line 8, do not complete Part 2. Follow these instructions.
     
    • If your total credits from all sources are $2 million or less, enter the amount from line 8 and code 237 on Form IT-201-ATT, line 12 or Form IT-203-ATT, line 12.
       
    • If your total credits from all sources are more than $2 million, you may be subject to a credit deferral. See Form IT-500, Income Tax Credit Deferral, to determine the proper amount of line 8 to enter on your 2010 tax return.
       
  • IT-255
     
    As a result of a change to Public Service Law section 66-j, the reference to 10 kilowatts (10,000 watts) in the definition of solar energy system equipment, listed under Definitions, should now be read as 25 kilowatts (25,000 watts).

     

  • IT-500

    As a result of changes made to Form IT-237, Claim for Historic Homeownership Rehabilitation Credit, there is an error on Form IT-500, Income Tax Credit Deferral. The Historic homeownership rehabilitation credit line on Form IT-500, Schedule B, column A, should read as follows:

    Historic homeownership rehabilitation credit (Form IT-237, line 8)
     

  • IT-605-I

    A line instruction was inadvertently omitted from Form IT-605-I. The instructions for line 26 should include:

    Partnerships:

    Enter the line 26 amount and code 165 on Form IT-204, line 147.

    All others:

    Continue with line 28.
     
  • IT-2105-I (2011)
     
    Automatic 90-day extension for certain taxpayers
     
    If your spouse died within 30 days before the due date for your first estimated income tax installment (April 18, 2011, for calendar year filers), you qualify for a 90-day extension of time to pay that installment. The extension of time to pay does not apply for any other estimated income tax installment for the tax year. 

Other information

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