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Personal Income Tax Up-To-Date Information for 2004 (Articles 22 and 30)
 
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The following changes were not reflected on the forms for 2004 when they went to print.

Select a tax form from the following list to identify the changes affecting that form. If a form is not listed, there have been no changes affecting that form.
 
blueball image Form IT-100 and IT-200
 
blueball image Form IT-201
 
blueball image Form IT-203
 
blueball image Form IT-2659-I
 

blueball image IT-100 and IT-200

On November 16, 2004, Governor George E. Pataki signed Chapter 712 of the Laws of 2004 into law. This Chapter, in part, amends the personal income tax law in relation to the accrual rules contained in section 639 of the Tax Law. Since this legislation was pending at the time the 2004 personal income tax forms and instructions were printed, the instructions for Forms IT-100 and IT-200 do not reflect the changes made by this legislation. For additional information, see Notice N-05-2.
 
blueball image IT-201

On November 16, 2004, Governor George E. Pataki signed Chapter 712 of the Laws of 2004 into law. This Chapter, in part, amends the personal income tax law in relation to the accrual rules contained in section 639 of the Tax Law. Since this legislation was pending at the time the 2004 personal income tax forms and instructions were printed, the instructions for Form IT-201do not reflect the changes made by this legislation. For additional information, see Notice N-05-3.
 
blueball image IT-203

On November 16, 2004, Governor George E. Pataki signed into law Chapter 712 of the Laws of 2004. This new law changes the method to be used to determine the amount of partnership, S corporation, or estate or trust income to include in the New York State amount column of Form IT-203 in the case of part-year resident partners, S corporation shareholders, or beneficiaries of estates and trusts. The change applies to tax years 2004 and after. For revised instructions, see Notice N-05-1.

On November 16, 2004, Governor George E. Pataki signed Chapter 712 of the Laws of 2004 into law. This Chapter, in part, extends the special accrual rules contained in section 639 of the Tax Law to certain full-year nonresident taxpayers. The new legislation does not affect the special accrual rules applicable to part-year residents contained on page 7 of the 2004 Form IT-203 instructions. Since this legislation was pending at the time the 2004 personal income tax forms and instructions were printed, the instructions for Form IT-203 do not reflect the changes made by this legislation. For additional information, see Notice N-05-4.
 
blueball image Form IT-2659-I

There are line reference errors in the line 38 instructions on page 2 of Form IT-2659-I, Instructions for Form IT-2659 Estimated Tax Penalties for Partnerships and New York S Corporations. The line 38 instructions should read as follows (the changes are boldfaced):

Line 38 - In column A, enter the amount from line 36. In the other columns, if line 37 is an overpayment, add lines 36 and 37.

If line 37 is an underpayment, subtract line 37 from line 36.
 

Related Links
2004 Income Tax Forms Page
Income Tax Resources and Publications
Main Forms and Instructions Page

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Last Modified:  February 14, 2008