2009 adoptions—personal income tax
December 15, 2009
Adoption of amendments to section 105.20(e)(1) of the Personal Income Tax Regulations to exclude dwelling places maintained and occupied by full-time undergraduate students pursuing a baccalaureate degree while enrolled at an institution of higher education from the definition of permanent place of abode for purposes of determining whether an individual is a resident for personal income tax purposes. 20 NYCRR section 105.20(e)(1)
Text of adoption
Submitted for publication in the 12/30/09 edition of the State Register.
November 18, 2009
Adoption of amendments to Appendixes 10 and 10-A of Title 20 NYCRR to provide the withholding tables and methods applicable to wages and other compensation paid on or after January 1, 2010. The rule implements the changes required by Chapter 57 of the Laws of 2009 over a twelve-month period, rather than the shorter implementation period required for tax year 2009. Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. 20 NYCRR sections 171.4(b)(1) and 251.1(b) and Appendixes 10 and 10-A.
Text of adoption
Submitted for publication in the 12/9/09 edition of the State Register.
September 9, 2009
Adoption of amendments to the Personal Income Tax Regulations to conform to the five month federal period for automatic extensions to file certain partnership and fiduciary returns. The regulations currently allow for a six month automatic extension. 20 NYCRR section 157.2(a).
Text of adoption
Submitted for publication in the 9/30/09 edition of the State Register.
June 23, 2009
Permanent adoption to amend Appendixes 10 and 10-A of Title 20 NYCRR to adjust the withholding tables and methods in accordance with Parts W-1 and Z-1 of Chapter 57 of the Laws of 2009. The rule amends the New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after May 1, 2009. The amendments reflect the limitation on itemized deductions in Part W-1 and the tax increase in Part Z-1 of Chapter 57. Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. 20 NYCRR sections 171.4(b)(1) and 251.1(b) and Appendixes 10 and 10-A.
Text of adoption
Submitted for publication in the 7/8/09 edition of the State Register.