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2009 - 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.


2009 - forms corrections and changes
PostedForm NumberRevision DateDescription of Change
12/31/09 IT-204-LL-I 2009 As a result of changes made to federal Schedule D (Form 1065), line 6 of the New York source gross income worksheet should read as follows:

Add the gain (not loss) amounts from federal Form 1065, Schedule D, and, if applicable, Schedule D-1, column (f), lines 1 and 7, and the gains (not losses) from lines 3, 4, 9, 10, and 12.
12/31/09 IT-204-I 2009 As a result of changes made to Federal Schedule D (Form 1065), line 6 of the New York source gross income worksheet on page 11 should read as follows:

Add the gain (not loss) amounts from federal Form 1065, Schedule D, and, if applicable, Schedule D-1, column (f), lines 1 and 7, and the gains (not losses) from lines 3, 4, 9, 10, and 12.
6/8/09 DTF-627 and DTF-627.1 All years Due to legislative changes on April 7, 2009, bonds or other acceptable security may no longer be posted. Therefore, these forms are now obsolete, for all tax years.
5/7/09 IT-2105-I 4/09 Recent law changes may require certain taxpayers to increase their estimated tax payments. Revised instructions (Form IT-2105-I) were posted on May 7; they have a revision date of (4/09) and a box around the form number.
5/7/09 IT-2106-I 4/09 Recent law changes may require certain taxpayers to increase their estimated tax payments. Revised instructions (Form IT-2106-I) were posted on May 7; they have a revision date of (4/09) and a box around the form number.
5/7/09 IT-2658-I 4/09 Recent law changes raised the estimated tax required to be paid by partnerships and S corporations on behalf of certain partners and shareholders. Revised instructions (Form IT-2658-I) were posted on May 7; they have a revision date of (4/09) and a box around the form number.
4/20/09 IT-2663 4/09 The income tax rate has been increased, so line 19 of the Worksheet for Part 2 and its instructions now shows .0897 (8.97%) as the tax rate. A revised form was posted on April 9; it has a revision date of (4/09) and a box around the form number.
4/20/09 IT-2664 4/09 The income tax rate has been increased, so line 19 of the Worksheet for Part 2 and its instructions now shows .0897 (8.97%) as the tax rate. A revised form was posted on April 9; it has a revision date of (4/09) and a box around the form number.
4/20/09 IT-2104 4/09 Recent law changes raised the New York State personal income tax and Yonkers resident personal income tax surcharge rates for certain taxpayers. A revised form was posted on April 15; it has a revision date of (4/09) and a box around the form number.
4/17/09 CT-601, CT-603, CT-604, CT-604-CP, CT-605, CT-606 2008 Recent legislation requires all taxpayers filing these forms to attach a retention certificate issued by Empire State Development.

For additional information see, TSB-M-09(5)C,(4)I, Legislative Changes to the Empire Zone Program for details.
4/17/09 IT-601, IT-603, IT-604, IT-605, IT-606 2008 Recent legislation requires all taxpayers filing these forms to attach a retention certificate issued by Empire State Development.

For additional information see, TSB-M-09(5)C,(4)I, Legislative Changes to the Empire Zone Program for details.
4/17/09 IT-2105.9 2008

As a result of recent legislation that increased the interest rate for underpayments of tax, the penalty rate used to compute the underpayment of estimated tax penalty has been increased. Accordingly, Form IT-2105.9, lines 22, 23, and 37, are revised as follows (the changes are boldfaced):  

22 Multiply line 21 by .04266 and enter the result here………………..  

23 If the amount on line 21 was paid on or after April 15, 2009, enter 0. If the amount on line 21 was paid before

             April 7, 2009, make the following computation to find the amount to enter on this line:
             Amount on line 21 x number of days paid before April 15, 2009, x .00016 =
             or
             April 15, 2009, but after April 7, 2009, make the following computation
             to find the amount to enter on this line:
             Amount on line 21 x number of days paid before April 15, 2009, x .00020 =

37 January 15-April 6 = 81/365 x 6% = .01331
  April 7 – April 15 = 9/365 x 7.5% = .00184
       or    or .01515 Total
  January 15 - ________ = __/365 x 6% = ._____
  April 7 - ________ = __/365 x 7.5% = ._____
                  Total
4/17/09 IT-2105.9-I 2008  As a result of recent legislation that increased the interest rate for underpayments of tax, the penalty rate used to compute the underpayment of estimated tax penalty has been increased. Accordingly, Form IT-2105.9-I, is revised as follows (the changes are boldfaced):  

Page 1, 1st column
Penalty rate – The penalty rate will be the federal short-term rate plus two percentage points, but not less than 6 % (7.5% on and After April 7, 2009). The rates from April 15, 2008, through April 15, 2009, are as follows:

             April 15 to June 30, 2008 - 7%
             July 1 to September 30, 2008 – 6%
             October 1 to December 31, 2008 – 7%
             January 1 to April 6, 2009 – 6%
             April 7 to April 15, 2009 – 7.5%  

Page 2, 2nd column, Line 23 Example
Example: If the line 21 underpayment of $2,050 was paid April 8, 2009, you would compute the amount for line 23 as follows: $2,050 (amount on line 21) x 7 (number of days before April 15, 2009) x .00020 = $2.87.

Page3, 1st column, 2nd paragraph under Schedule B instructions
The rates are established at various times through the year. During 2008, there were three rates in effect over four periods.  

Page 4, 1st column
Line 37 – Enter on line 37, column D, the factor .01515 if no payment was made before April 15, 2009. If any payment….
4/10/09 CT-3-I and CT-3-A-I 2008 As a result of a federal law change, the instructions for Form CT-4, lines 7 and 25; Form CT-3, lines 13 and 58; and Form CT-3-A, lines 13 and 58 should be read to include the following new federal net operating loss (NOL) carryback provision:

For NOLs incurred in tax years beginning or ending in 2008, the NOL may be carried back three, four, or five years for eligible small businesses. For specific details of this provision, see the Internal Revenue Services' Revenue Procedure 2009-19.

Note: All other carryback rules included in the lines referenced above remain unchanged and are still applicable.
3/16/09 CT-47-I 2008 As a result of changes made to federal Form 4684, Casualties and Thefts, all references to lines 31 and 38a of Form 4684 should be to lines 37 and 44a of the form.
1/30/09 IT-216-I 2008 The federal code identifying dependent care benefits received by a partner and shown in box 13 of Schedule K-1 (federal Form 1065) has changed for 2008. Therefore, the second paragraph under Dependent care benefits on page 2 of the instructions for Form IT-216 should read as follows (the change is boldfaced):

Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (federal Form 1065) with code O.
1/23/09 IT-204-LL-I 2008 The first sentence under Who must file should read as follows (the changes are boldfaced):

This form must be filed by every LLC that is a disregarded entity for federal income tax purposes that has any income, gain, loss, or deduction from New York sources, and every LLC, limited liability investment company (LLIC), limited liability trust company (LLTC), or LLP that is required to file Form IT-204, Partnership Return.
1/22/09 TP-584-I 1/09 On Form TP-584-I, Instructions for Form TP-584, Combined Real Estate Transfer Tax Return, Credit Line Mortgage Certificate, and Certification of Exemption from the Payment of Estimated Personal Income Tax, the return address, Need help?, and Privacy notification information sections were updated, and because of an amendment to section 105.20(1)(e) of the Income Tax Regulations, the definition of permanent place of abode on page 6 was revised.
1/21/09 IT-201-X and IT-203-X 2008 As a result of a recent amendment to section 105.20(e) of the personal income tax regulations that removes the temporary stay provisions from the definition of permanent place of abode, box 83(h) of Form IT-201-X and box 77(d) of Form IT-203-X should read as follows: Treaties/visa. 

For additional information relating to the removal of the temporary stay provisions from the definition of permanent place of abode, see TSB-M-09(2)I, Amendments to the Definition of Permanent Place of Abode in the Personal Income Tax Regulations.
Updated: