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Personal income tax up-to-date information for 2014 (Articles 22 and 30)

The following changes were not reflected on the forms for 2014 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.


IT-209, IT-215
IT-213
IT-225-I
IT-641-I
Private delivery services


  • IT-209, IT-215 
     
    See important information for taxpayers without a social security number for themselves or any qualifying children. 
     
  • IT-213 
     
    See important information for taxpayers without a social security number or individual taxpayer identification number (ITIN) for themselves or any qualifying children. 
  • IT-225-I

    There is an omission on page 13 of Form IT-225-I, Instructions for Form IT-225, New York State Modifications. The omission concerns subtraction modification code S-303 for franchise tax refunds.

    Page 13 of Form IT-225-I should include this subtraction modification code and read as follows:

    S-303   Franchise tax refunds

    If you as an S corporation shareholder received a pro rata share of a franchise tax refund from your S corporation, then enter that amount. For additional information, see Form CT-225-I, Instructions for Form CT-225, New York State Modifications, subtraction code S-303.

  • IT-225-I

    Subtraction modification code S-108 on page 9 is not to be used by any filers; business filers may use new subtraction modification code S-217 (see below).  

    This new subtraction modification code will be used by a partnership, estate or trust, or a federal Schedule C filer to report taxable refunds included in federal income.
     
    If as a partner or S corporation shareholder you received an ES-108 modification from your partnership or S corporation, enter subtraction modification code ES-217 instead of subtraction modification code ES-108.

    Page 13 of Form IT-225-I should include this subtraction modification code and read as follows:

    S-217 Taxable refunds
    If you included in your business's federal income any refunds, credits, or offsets for overpayment of any income tax (including the New York City unincorporated business tax and any taxes imposed under Tax Law Article 23 (MCTMT)), then include that amount.
     

  • IT-641-I

    A new version of this form was posted to our Web site on 1/9/15. If you downloaded the form prior to this date, please note that changes were made to the text below and are now reflected in the instructions:

    In the third paragraph, last sentence, under Credit information, the instruction now reads as follows (changes are shown in bold):

    The amount of property taxes to be excluded may be allocated based upon square footage.

    The third paragraph under Definitions, the instruction now reads as follows:

    A taxpayer or combined group that does not satisfy the principally engaged test (see the definition of manufacturer below) may be a qualified New York manufacturer if the taxpayer or the combined group employs at least 2500 employees during the tax year in manufacturing, processing, assembling, refining, mining, extracting, farming, agriculture, horticulture, floriculture, viticulture, or commercial fishing in New York and the taxpayer or combined group has property in the state used in these activities, the adjusted basis of which for federal income tax purposes at the close of the tax year is at least $100 million.

  • IT-641-I

    Chapter 59 of the Laws of 2015 amended the definition of real property tax for the manufacturer's real property tax credit. The amendment is effective for tax years beginning on or after January 1, 2014. The bolded text below has been added to the definition. The instructions are not being updated.

    Real property tax means a charge imposed upon real property by or on behalf of a county, city, town, village, or school district for municipal or school district purposes, provided that the charge is levied for the general public welfare by the proper taxing authorities at a like rate against all property over which such authorities have jurisdiction, and provided that where taxes are levied pursuant to Real Property Tax Law, Articles 18 or 19, the property must have been taxed at the rate determined for the class in which it is contained, as provided by such article, whichever is applicable.

    The term real property tax includes taxes paid by the taxpayer on real property principally used during the tax year by the taxpayer in manufacturing where the taxpayer leases such real property from an unrelated third party if the following conditions are satisfied:

    • the tax must be paid by the taxpayer as lessee pursuant to explicit requirements in a written lease, and
    • the taxpayer as lessee has paid such taxes directly to the taxing authority and has received a written receipt for payment of taxes from the taxing authority.

    A taxpayer principally engaged in the production of goods by farming, agriculture, horticulture, floriculture, viticulture, or commercial fishing that satisfies the above conditions, is eligible if the taxpayer leases such real property from a related or unrelated third party.

    The term real property tax does not include a payment made by the taxpayer in connection with an agreement for the payment in lieu of taxes (PILOT) on real property, whether such property is owned or leased by the taxpayer.

    The term real property tax does not include a charge for local benefits, including any portion of that charge that is properly allocated to the costs attributable to maintenance or interest, when:

    • the property subject to the charge is limited to the property that benefits from the charge;
    • the amount of the charge is determined by the benefit to the property assessed; or
    • the improvement for which the charge is assessed tends to increase the property value.
  • Private delivery services

    The private delivery service address for most personal income tax forms was  changed effective September 1, 2015.

    The new address is:

    NYS TAX DEPARTMENT
    RPC - PIT
    90 COHOES AVE
    GREEN ISLAND NY 12183-1515

    (The addresses that have been replaced are NYS Tax Department, RPC-PIT, W A Harriman Campus, Albany NY 12227; and SOURCEHOV, 575 BOICES LN, KINGSTON NY 12401-1083. The latter address appears on 2013 Forms IT-201-X-I and NYC-210 but applies to many income tax forms for 2013 and prior; the others refer to Publication 55, Designated Private Delivery Services, for the address.) See the updated Publication 55 for more information about the use of these services in place of U.S. Mail. The address for regular mail deliveries has not changed. 
     
    The private delivery service address for Form IT-204 (for all years) has changed to: 
    JPMORGAN CHASE
    NYS TAX PROCESSING - IT-204
    33 LEWIS ROAD
    BINGHAMTON NY 13905-1040

    The private delivery service address for Form IT-204-LL (for all years) has changed to:
    JPMORGAN CHASE
    NYS TAX PROCESSING - IT-204-LL
    33 LEWIS ROAD
    BINGHAMTON NY 13905-1040

Other information

Updated: