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Department of Taxation and Finance

Corporation tax memos - 2015 (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

Corporation tax memos - 2015 (TSB-M)
TSB-M-15(8)C, (7)I Direct and Indirect Attribution of Interest Deductions for Article 9-A Taxpayers
TSB-M-15(7)C, (6)I Impact of New York State Corporate Tax Reform on New York S Corporations and their Nonresident and Part-Year Resident Shareholders
TSB-M-15(6)C Application of Tax Law Section 184 to Mobile Telecommunication Service Providers 
TSB-M-15(5)C Changes to the Excise Tax Rate for Mobile Telecommunication Services
TSB-M-15(4.1)C, (5.1)I

Additional Investment Capital Identification Periods for Certain Non-Dealers for Specified Circumstances that Occur on or After October 1, 2015

TSB-M-15(4)C, (5)I Investment Capital Identification Requirements for Article 9-A Taxpayers
TSB-M-15(3.1)C, (3.1)I Revised Information on the Real Property Tax Credit and Reduction of the Capital Base Tax Rate for Qualified New York Manufacturers 
TSB-M-15(3)C, (3)I Real Property Tax Credit and Reduction of Tax Rates for Qualified New York Manufacturers
TSB-M-15(2)C Transitional Filing Provisions for Taxpayers Affected By Corporate Tax Reform Legislation
TSB-M-15(1)C Summary of Budget Bill Corporation Tax Changes Enacted in 2014

Other information