2003 - forms corrections and changes
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. If the form was updated, the form number will link to the updated PDF files.
|Posted||Form Number||Revision Date||Description of Change|
|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.
|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.
|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).
|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).|