2013 - 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 |
|---|---|---|---|
| 12/31/13 | NYS-50 | 10/11 | A note was added to the cover page: Important information: The unemployment insurance wage base for 2014 has increased to $10,300. The wage base increases January 1 of each year. See Form NYS-45-I for additional information. On Jan. 16, 2014 a revised publication with revision date 1/14 was posted to replace the 10/11 version with the note. |
| 5/15/13 | IT-252 | 2012 | There was an error in the instruction on line 29. It has been corrected to read "(add lines 26 and 28)." A corrected form was posted. |
| 4/4/13 | IT-2105-I | 2013 | Effective for tax year 2013, there is a limitation on federal itemized deductions for taxpayers with federal adjusted gross income that exceeds certain amounts. See the IRS Web site at www.irs.gov for additional information. In addition, for taxpayers with New York adjusted gross income that exceeds $10 million, the law that limits the New York itemized deduction of those taxpayers to 25% of their charitable contributions has been extended. Previously, this limitation was due to expire for tax years beginning on and after 2013. |
| 3/14/13 | CT-3-S-I | 2013 | As a result of recent changes made to federal Form 1120S, the instructions for line 22 on page 7 are incorrect. The second to last sentence should read as follows (corrected information is bold): Include the amount reported on federal Form 1120S, Income section, lines 1c and 5, and the amount that you would have reported on federal Form 1120, Income section, lines 6 and 7. |
| 2/7/13 | IT-2105-I | 2013 | There is an error in the Farmers and fishermen paragraph on page 1 of the instructions. Due to Saturday and Sunday mailing rules, the March 1, 2014, date contained in this paragraph should have been March 3, 2014. |
| 2/7/13 | MTA-5-I | 2013 | There is an error in the Farmers and fishermen paragraph on page 1 of the instructions. Due to Saturday and Sunday mailing rules, the March 1, 2014, date contained in this paragraph should have been March 3, 2014. |
| 1/11/13 | IT-217-I | 2012 | As a result of recent changes made to federal Schedule C-EZ (Form 1040) and Schedule E (Form 1040) there are errors in the instructions for Form IT-217, Claim for Farmers' School Tax Credit. On page 6, in Worksheet C, lines 3 and 6 should read as follows (with corrected information in bold): Worksheet C 3 Enter the amount from federal Form Schedule C-EZ, line 1 6 Add the amounts on federal Form Schedule E, lines 3, 4, 37, and 39 On page 9, in Worksheet D, lines 3 and 5 should read as follows (with corrected information in bold): Worksheet D 3 Enter the amount from federal Form Schedule C-EZ, line 1 5 Add the amounts on federal Form Schedule E, lines 3, 4, 37, and 39 |
| 1/7/13 | CT-47-I | 2012 | As a result of recent changes made to federal Form Schedule D (Form 1120) there are errors in the instructions for Form CT-47, Claim for Farmers' School Tax Credit. Line 2 of Worksheet B and the line 2 instructions on page 3 are incorrect and should read as follows: Worksheet B: 2 Add the gain (not loss) amounts on federal Form Schedule D (Form 1120), column (h), lines 1, 2, 3, 4, 5, 8, 9, 10, 12, 13, and 14 Instructions for Worksheet B: Line 2 - Include on line 2 only gains used in figuring the amounts reported in column (h) of Schedule D. You cannot net loss transactions against gain transactions. |
| 1/7/13 | IT-204 | 2012 | As a result of recent changes made to federal Form 1065, there are errors on Form IT-204, Partnership Return. Lines 1a and 1b of Part 1 of Section 2 do not require any amount to be entered. Line 1c is incorrect and should read as follows: 1c Gross receipts or sales |
| 1/7/13 | IT-204-I | 2012 | As a result of recent changes made to federal Form 1065, Schedule D (Form 1065) and Schedule F (Form 1040) there are errors in the instructions for Form IT-204, Partnership Return. Lines 1, 6, and 10 of the New York source gross income worksheet included in Form IT-204-I (page 11) are incorrect and should read as follows: 1 Enter the amount from federal Form 1065, line 1c 6 Add the gain (not loss) amounts from federal Form 1065 Schedule D, column (h) lines 1, 2, 3, 8, 9, and 10, and the gains (not losses) from lines 4, 5, 11, 12, and 14. 10 Enter the amount from federal Schedule F (Form 1040), line 1b. |
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