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Department of Taxation and Finance

Tax Professional Newsletter 10/25/2019

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The STAR Program

If we sent your clients Form RP-5300-WS, Income Worksheet, it means we need more information to determine whether your client is eligible for the STAR credit, STAR exemption, or the property tax relief credit. Advise your client to complete the worksheet—even if they already filed a tax return for the year requested—and return it to us by mail. If we confirm that they meet the income requirements, we will send them a check for the credit.

If your clients (or you) have questions about the STAR benefit or property tax relief checks, please share these helpful resources:

Wage reporting requirements: Reminder for employers

After reviewing first and second quarter wage reporting filings on Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, we noticed that some filings reflect cumulative amounts for gross wages and tax withheld (columns d and e), rather than the amount applicable to the quarter being reported. If you are (or your client is) an employer who must report wages for employees, remember that, effective for calendar quarters beginning on or after January 1, 2019:

  • Employers must complete all of Part C, Employee wage and withholding information, including columns d and e, each calendar quarter for all employees paid during the quarter being reporting. The total amount for all employees in column e should equal the amount reported on Form NYS-45, Part B, line 15, for the same quarter.
  • The penalty for failing to complete Part C, columns d and e, was amended to allow imposition on a quarterly basis.

For more information, see New wage reporting requirements for employers.

Register as a vapor products retail dealer

The Tax Department has issued new guidance on the supplemental sales tax on retail sales of vapor products. See TSB-M-19(3)S, Vapor Products Dealer Registration and Filing Requirements, for more information.

Our application to register as a vapor products dealer is now available through your client's Business Online Services account. To receive email updates, subscribe to our Cigarette, tobacco, and vapor products taxes email list. Visit Vapor products tax for more information.

Registration for the optional Employer Compensation Expense Program

Registration for the optional Employer Compensation Expense Program is open as of October 1 and ends December 1, 2019. This is a new optional Employer Compensation Expense Tax (ECET) that employers can elect to pay if they have employees that earn over $40,000 annually in wages and compensation in New York State.

For more information and instructions on how to register, see Employer Compensation Expense Program (ECEP). Subscribe to our Employer Compensation Expense Program email list to receive email updates.

Tax preparers and unpaid New York State tax bills

The 2020 tax preparer registration application and continuing education content will be available mid-November.

If you’re a registered tax return preparer and have an unpaid New York State tax bill, you must resolve your bill before we can approve your application to register for the 2020 tax filing season.

You can view and pay your bill through your Individual Online Services account. If you're unable to pay your tax bill in full, you may qualify for an installment payment agreement (IPA).

Keep up with tax changes

The Tax Professional Newsletter is a monthly summary of recent changes and new information. To receive updates as we announce them, subscribe to new tax topics as we add them to our Subscription Service. We’ll share links to new resources, and tax tips as they become available.

Recently added topics include:

  • Cigarette, tobacco, and vapor products taxes
  • Medical marijuana and opioid excise taxes
  • Real estate transfer tax and mortgage recording tax

Tax Professional Survey

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Upcoming due dates

10/31/19:

  • Employer's quarterly MCTMT return
  • Employer's quarterly combined withholding, wage reporting, and unemployment insurance return

11/20/19:

Sales tax return for monthly filers

Visit View demos and videos to watch our demos and to learn more about our online services.

Updated: