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NEW YORK STATE FACT SHEET

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State Packages

1040, 1120, 1120S, 1065, 1041, 706, and 990

Electronic Filing

Individual – Fed/State and State-Only – (IT-201, IT-203, IT-370, IT-214, IT-208 and IT-210) - Approved 01/14/2015

Corporation (CT-3, CT-4, CT-5 and CT-5.1) – Approved 12/30/13 Corporation (CT-3S and CT-5.4) – Approved 12/30/14

Partnership (IT-204 and IT-370-PF) – Approved 03/02/15 Partnership (IT-204-LL) – Approved 02/03/15

Fiduciary (Form type IT-205) – Approved 1/30/2015

New York City Returns

Individual (NYC-202, NYC-202S) – Approved 12/22/14 Individual (NYC-EXT and NYC-1127) – Approved 02/3/15 Corporation and Extension – Approved 12/30/14

S Corporation and Extension – Approved 12/30/14

Partnership (NYC-204, NYC-204EZ and NYC-EXT) – Approved 12/22/14

Online Filing Individual

City Packages New York City and Yonkers Individual

 Offers most forms and schedules for the 1040 returns

 Amended returns (IT-201-X and IT-203-X) transfer data automatically if the current tax year is being calculated

 Metropolitan Commuter Transportation Mobility Tax (MTA-6, MTA-7, and MTA-9)

 Supports the annualized method and regular method of computing the underpayment penalty on Form IT-2105.9

 Prepares estimates and extensions

 Generates worksheets from the New York, New York City, and Yonkers instructions to support detailed calculations

 Generates attachments for entries that require more space than what is allotted on New York, New York City, and Yonkers forms

 Power of Attorney (New York State and New York City)

 Special Calculations:

 Pension Income nontaxable to New York – Minimal data entry

– Automatically calculated with or without a federal 1099-R

– Qualifying amount or percentage and received as a beneficiary indicator flow from federal 1099-R screen

 New York/City Earned Income Credit

– Automatically calculates Form IT-215 if ineligible for Form IT-209 (when Form IT-209 is not being forced)

For a Free Demo, Call Our Sales Department

DRAKE SOFTWARE 235 EAST PALMER STREET FRANKLIN,NC28734 800.890.9500 • FAX:828.369.9928 SALES@DRAKESOFTWARE.COM DRAKESOFTWARE.COM

NEW YORK STATE FACT SHEET

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 Special Calculations:

 Calculates IT-112-R based on the income and adjustments for each individual other state

 Limitation of Yonkers nonresident tax

 Part-year allocation of income (Allocation worksheet)

 Sales and Use tax calculation

 Itemized or standard deduction options

– Supports option to use either the standard or itemized deduction for New York (if the itemized deduction is taken on the federal return)

– If an election is not made, the program automatically uses the deduction that results in the lesser tax liability

 New York State and City Married Filing Separately household credit

 Combined New York City resident tax for full-year or part-year resident spouse

 New York City school tax credit - election to compute New York City tax as if the taxpayer and spouse were full-year residents for the entire tax year

 529 College Savings

 Itemized deduction adjustments

 Partnership income adjustments

 Credit carryover

 Order of applying nonrefundable credits and deferred credit allocation on Form IT-500 – Preparer can indicate the order in which the program should apply nonrefundable credits

 College Tuition Credit or Itemized Deduction

– Supports special allowance for dependent of another

 Child Dependent Care Credit

 New York State and City Earned Income Credit

 New York State Non-Custodial Earned Income Credit

 Partnership LLC and LLP Filing Fee Payment Form

Business

 Offer most forms and schedules for 1120, 1120S, 1065, and 1041 returns

 Metropolitan Commuter Transportation Mobility Tax (MTA-405, MTA-405-ATT, and MTA-409)

 Offer all forms and schedules for 706 and 990 returns

 Generates worksheets from the New York State and City instructions to support detailed calculations

 Generates attachments for entries that require more space than what is allotted on New York State and City form

 Prepares estimates and extensions

 Power of Attorney

Electronic Filing Features

 A fully integrated e-file module for the 1040 package (IT-201, IT-203, and IT-370)

 A fully integrated e-file module for the 1120 package (CT-3, CT-4, CT-5, and CT-5.1)

 A fully integrated e-file module for the 1120S package (CT-3-S and CT-5.4)

 A fully integrated e-file module for New York City GCT (NYC-3L, NYC-4S, NYC-4SEZ, and NYC-EXT)

 A fully integrated e-file module for the 1065 package (IT-204, IT-204-LL and IT-370-PF)

 A fully integrated e-file module for New York City Partnership UBT (NYC-204, NYC-204EZ, and NYC-EXT)

 Returns can be e-filed using the Fed/State and State-Only transmitting methods

 e-File software identifies and corrects many errors that slow processing and delay refunds

 Extensive Notes/EF messages identify potential issues that may lead to a rejected return

 EF links that take you to data-entry errors that may lead to a rejected return

 W-2 Verification Code

 All EF forms supported (1040 package)

 Direct deposit available for paper- and e-filed returns (1040 package)

 Direct debit available for paper- and e-filed returns (1040 package)

 Direct debit available for e-filed returns (1120, 1120S and 1065 packages)

 All scannable forms are supported

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Individual IT-245 - Claim for Volunteer Firefighters’

Workers’ Credit

IT-249 - Claim for Long-Term Care Insurance Credit IT-112.1 - NYS Resident Credit Against Separate Tax on Lump-

Sum Distributions IT-250 - Claim for Credit for Purchase of an Automated

External Defibrillator IT-112-C - NYS Resident Credit for Taxes Paid to a Province of

Canada

IT-251 - Credit for Employment of Persons with Disabilities IT-112-R - NYS Resident Credit IT-253 – Claim for Alternative Fuels Credit

IT-255 - Claim for Solar Energy System Equipment Credit IT-135 - Sales and Use Tax Report for Purchases of Items and

Services Costing $25,000 or More IT-256 - Claim for Special Additional Mortgage Recording Tax Credit

IT-201 - Resident Income Tax Return (Long Form) IT-257 - Claim of Right Credit

IT-201-ATT - Summary of Other Tax Credits and Taxes IT-258 - Claim for Nursing Home Assessment Credit IT-201-X - Amended Resident Income Tax Return (Long Form) IT-272 - Claim for College Tuition Credit or Itemized

Deduction

IT-201-V - Payment Voucher for E-filed Income Tax Returns IT-280 - Non-obligated Spouse Allocation

IT-203 - Nonresident and Part-Year Resident Income Tax Return IT-285 - Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief)

IT-203-ATT - Summary of Other Tax Credits and Taxes IT-360.1 - Change of City Resident Status (NYC / Yonkers) IT-203-A - Nonresident Business Allocation Schedule IT-370 - Automatic Extension of Time to File

IT-203-B - Nonresident and Part-Year Resident Income

Allocation and College Tuition Itemized Deduction Worksheet IT-398 - NYS Depreciation Schedule for IRC Section 168(k) Property

IT-203- F Multi-Year Allocation Form

IT-203-C - Nonresident or Part-Year Resident Spouse’s

Certification IT-399 - NYS Depreciation Schedule

IT-203-X - Amended Nonresident or Part-Year Resident Income Tax Return

IT-601 - Claim for EZ Wage Tax Credit

NY_ALLOC - Part-Year Resident Income Allocation Worksheet IT-603 – Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit

IT-604 – Claim for QEZE Tax Reduction Credit

IT-182 – Passive Activity Loss Limitations IT-606 – Claim for QEZE Credit for Real Property Taxes IT-607 – Excelsior Jobs Program Tax Credit

IT-611 – Claim for Brownfield Redevelopment Tax Credit Prior to June 23, 2008

IT-611.1 – Claim for Brownfield Redevelopment Tax Credit After June 23, 2008

IT-612 – Claim for Remediated Brownfield Credit for Real Property Taxes

IT-634 – Empire State Jobs Retention Program Credit IT-635 – New York Youth Works Tax Credit

IT-636 – Beer Production Credit

IT-637 – Alternative Fuels And Electric Vehicle Property Credit

IT-638 – START-UP New York Tax Elimination Credit IT-208 NYC Enhanced Real Property Tax Credit IT-639 – Minimum Wage Reimbursement Credit IT-209 - Claim for Noncustodial Parent NYS Earned Income

Credit IT-500 – Income Tax Credit Deferral

IT-210 NYC School Tax Credit IT-211 - Special Depreciation Schedule IT-212 - Investment Credit

IT-212-ATT - Claim for Historic Barn Rehabilitation Credit and

Employment Incentive Credit IT-2105.9 - Underpayment of Estimated Income Tax IT-213 - Claim for Empire State Child Credit WKPEN1 – Worksheet 1 for IT-2105.9

IT-213-ATT - Child Information for Empire State Child Credit WKPEN2 - Worksheet 2 for IT-2105.9 IT-214 - Claim for Real Property Tax Credit for Homeowners and

Renters WKPEN3 - Worksheet 3 for IT-2105.9

IT-215 - Claim for Earned Income Credit (NYS and NYC) IT-2105 - Estimated Income Tax Payment Vouchers IT-216 - Claim for Child and Dependent Care Credit IT-204-LL – Partnership Limited Liability Company, and

Limited Liability Partnership Filing Fee Payment Form

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IT-217 - Claim for Farmers School Tax Credit IT-2102.6 – Certificate of Income Tax Withheld IT-219 - Credit for City of New York Unincorporated

Business Tax

IT-2104.1 Certificate of NR & Allocation Withholding Tax IT-220 - Minimum Income Tax IT-2104-IND Certificate of Exemption from Withholding IT-221 - Disability Income Exclusion IT-2104-E Certificate of Exemption from Withholding IT-222 – General Corporation Tax Credit

IT-223 – Innovation Hot Spot Deduction IT-225 – New York State Modifications

IT-230 - Separate Tax on Lump Sum Distributions IT-2104-MS Withholding Exemption Certificate for Military IT-237 - Claim for Historic Homeownership Rehabilitation Credit IT-2104-P Annuitant’s Request for Income Tax W/H IT-241 - Claim for Clean Heating Fuel Credit

IT-501 - Temporary Deferral Nonrefundable Payout Credit TR-579-IT – NYS E-File Authorization for Forms IT-201 and IT-203

IT-502 – Temporary Deferral Refundable Payout Credit TR-579.1 – NYS E-File Authorization for Form IT-370 TR-579.2 – NYS Notice to Taxpayers

TR-579.3 – NYS Notice to Tax Return Preparers and Taxpayers

Individual NYC-WPE – Worksheet for Partial Exemption Unincorporated Business Tax

POA-1 – Power of Attorney TR-579-PT E-File Signature Authorization

NYC 202 – Unincorporated Business Tax Return for Individuals Fiduciary NYC 202S – Unincorporated Business Tax Return for Individuals

(Short Form)

IT-205 – Fiduciary Income Tax Return NYC 1127 – Form for Nonresident Employees of the City of New

York Hired on or After January 4, 1973 IT-205-A – Fiduciary Allocation

NYC 399 – Schedule of New York City Depreciation Adjustments IT-205-C – New York State Resident Trust Nontaxable Certification

NYC 399Z – Depreciation Adjustments for Certain Post 9/10/01

Property IT-2106 – Estimated Income Tax Payment Voucher for

Fiduciaries NYC 5UBTI – Declaration of Estimated Unincorporated Business

Tax

Y-206 – Yonkers Nonresident Fiduciary Earnings Tax Return NYC EXT – Application for Automatic 6-Month Extension of Time

to File Business Income Tax Return TR-579.2-IT Declaration for E-Filing of Fiduciary Income Tax Returns

Y-203 – Yonkers Nonresident Earnings Tax Return Corporation

CT-2 Corporation Tax Return Summary MTA-6 - Metropolitan Commuter Transportation Mobility Tax

Return CT-3 - General Business Corporation Franchise Tax Return

MTA-7 – Application for Automatic Six-Month Extension of Time to File a Metropolitan Commuter Transportation Mobility Tax Return

CT-3-ATT - Schedules B, C, and D – Attachment to CT-3

MTA-9 – Underpayment of Estimated Metropolitan Commuter

Transportation Mobility Tax by Self-Employed Individuals CT-3M/4M - General Business Corporation MTA Surcharge CT-4 - General Business Corporation Franchise Tax Return (Short Form)

Partnership CT-5 - Request for Six-Month Extension to File

IT-204 – Partnership Return CT-5.1 – Request for Additional Extension of Time to File IT-204.1 – New York Corporate Partners’ Schedule K CT-6 - Election by a Federal S Corporation to be Treated as a

New York S Corporation IT-204-IP – New York Partner’s Schedule K-1

IT-204-CP – New York Corporate Partner’s Schedule K-1 CT-43 - Claim for Special Additional Mortgage Recording Tax Credit

IT-370-PF – Application for Automatic Extension of Time to File

for Partnerships and Fiduciaries CT-46 - Claim for Investment Tax Credit IT-2658 – Report of Estimated Tax for Nonresident Individual

Partners and Shareholders

CT-46-ATT - Credit for Rehabilitation Expenses for Retail Enterprises and Historic Barns

IT-2658- MTA – Attachment – Report of Estimated Metropolitan Commuter Transportation Mobility Tax (MCTMT) for New York Nonresident Individual Partners

CT-47 - Claim for Farmer’s School Tax Credit

IT-2658 – NYS – Attachment – Report of Estimated Personal Income Tax for New York Nonresident Individuals

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IT-2659 – Estimated Tax Penalties for Partnerships and New York S Corporations

CT-60-QSSS - Qualified Subchapter S Subsidiary Information Schedule

CT-2658 – Report of Estimated Tax for Corporate Partners CT-399 – Depreciation Adjustment Schedule CT-2658-ATT – Attachment to Report of Estimated Tax for

Corporate Partners CT-400-MN - Estimated Tax for Corporations

Y-204 – Yonkers Nonresident Partner Allocation CT-600 - Ordering of Corporation Tax Credits NYC 204 – Unincorporated Business Tax Return TR-579-CT E-File Signature Authorization NYC 204EZ - Unincorporated Business Tax Return For

Partnerships (Including Limited Liability Companies) TR-579.1-CT E-File Signature Authorization NYC 114.7 – UBT Paid Credit NYC-3L - New York City Corporate (Long Form) NYC 5UB – Partnership Declaration of Estimated Unincorporated

Business Tax

NYC-4S - New York City Corporate (Short Form) MTA-405 – Report of Estimated Metropolitan Commuter

Transportation Mobility Tax For New York Nonresident Individual Partners

NYC-4SEZ New York City Corporate (Small Firms)

MTA-405-ATT – Attachment for Form MTA-405 NYC 9.7 - UBT Paid Credit for General Corporation Taxpayers MTA-409 – Estimated Metropolitan Commuter Transportation

Mobility Tax Penalties for Partnerships NYC-NOLD Net Operating Loss Deduction Computation NYC 400 – Declaration of Estimated Tax by Corporations NYC 222 – Underpayment of Estimated Tax by Corporations NYC EXT – Application of Automatic 6-Month Extension of Time

to File Business Income Tax Return S Corporation

NYC-579-UBTP Signature Authorization for E-Filed UBT Return NYC EXT.1 – Application for Additional Extension for General Corporation Tax

CT-2 Corporation Tax Return Summary

NYC 579-GCT - E-File Signature Authorization CT-3-S - Corporation Franchise Tax DTF-625 - Low-Income Housing Credit Allocation and

Certification CT-3-S-ATT - Attachment to Form CT-3-S

DTF-624 - Claim for Low-Income Housing Credit CT-34-SH – NY S Corporation Shareholders’ Information Schedule

DTF-625-ATT - Low-Income Housing Credit Annual Statement NYC-ATT-S-Corp Calculation of Federal Taxable Income for S Corporations

DTF-626 - Recapture of Low-Income Housing Credit CT-5.4 - Extension of Time to File

DTF-630 - Claim for Green Building Credit Tax Exempt

NYC 399Z – Depreciation for Certain Post 9/10/01 CHAR500 – Annual Filing for Charitable Organizations NYC 399 – Schedule of NYC Depreciation Adjustments CHAR500-C – Combined Annual Financial Report

Estate

ET-706 - New York State Estate Tax Return

ET-133 - Application for Extension of Time to File and/or Pay Estate Tax

References

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