| 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. | |
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Number |
Title |
| 2010 |
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| TSB-M-10(1)M | Qualified Terminal Interest Property (QTIP) Election for New York State Purposes When No Federal Return is Required |
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2009 |
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| TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S |
Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program |
| TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S |
Penalty and Interest Discount Program (PAID) |
| TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S |
Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability |
| TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S |
Tax Preparer Registration Program |
| TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S |
Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information |
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2008 |
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| TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S |
Voluntary Disclosure and Compliance Program |
| TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S |
Changes in Procedures for Obtaining Guidance from the Tax Department |
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2006 |
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| TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R | Department to Issue NYT-Gs (New York Tax Guidances) |
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2005 |
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| TSB-M-05(1)C,(1)I,(1)S,(1)M | Alternative Methods of Signing for Tax Return Preparers |
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2004 |
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| TSB-M-04(5)M, (10)R | Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes |
| TSB-M-04(4)M | New York State Estate Tax Law Changes for 2004 |
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2003 |
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| TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R | Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments |
| TSB-M-03(4)M | Fixed Minimum Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective October 1, 2003 |
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2002 |
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| TSB-M-02(11)I, (10)S, (8)C, (8)M, (4)R | Tax Amnesty for Certain Taxes (Articles 9, 9-A, 12-A, 13, 13-A, 16,16-A,18-A, 21, 22, 23, 24, 26, 26-A, 26-B, 28, 28-A, 29, 30, 30-A, 30-B, 31-B, and 33-A) |
| TSB-M-02(6)M | Change in Interest Rates on Underpayments of Miscellaneous Taxes |
| TSB-M-02(5)I, (3)M | Important Notice New York State Tax Relief for Victims of the Terrorist Attacks of September 11, 2001 |
| TSB-M-02(2)M | Effect of the Federal Economic Growth and Tax Relief Reconciliation Act of 2001 on the New York State Estate Tax for Tax Years 2001 through 2003 |
| TSB-M-02(1)I, (1)C, (1)S, (1)M |
Summary of Legislative Changes Enacted in 2001 |
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1999 |
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| TSB-M-99(2)M | 1999 Estate and Gift Tax Amendments |
| TSB-M-99(1)M | Waiver of Penalty and Interest on Taxable Recoveries Associated with Causes of Action |
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1998 |
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| TSB-M-98(5)M | 1998 Amendments to Estate, Gift, and Generation-Skipping Transfer Taxes (Articles 26, 26-A, and 26-B of the Tax Law) |
| TSB-M-98(4)M | Exclusions Allowed for Certain Payments Made to Victims of Nazi Persecution or Their Families |
| TSB-M-98(3)M | Elimination of Fee for Obtaining Releases of Lien for Estate Tax |
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1997 |
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| TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S |
Taxpayer Bill of Rights Act of 1997 |
| TSB-M-97(8)M | 1997 Amendments to Estate and Gift Taxes (Articles 26 and 26A of the Tax Law) |
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1996 |
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| TSB-M-96(2)I, (4)C, (12)M, (9)S |
Important Notice: New York State Tax Amnesty |
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1995 |
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| TSB-M-95(9)M | Important Notice: 1995 New York State Estate Tax Change |
| TSB-M-95(7)M | Estate & Gift Tax Changes |
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1994 |
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| TSB-M-94(6)C, (4)I, (6)M, (6)S |
Important Notice: Limited Tax Amnesty Program |
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1993 |
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| TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S |
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights) |
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1992 |
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| TSB-M-92(3)I, (1)E | New York's Tax Policy Relating to the Taxation of Intangible Personal Property of Nonresidents |
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1991 |
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| TSB-M-91(2.1)C, (2.1)E, (2.1) I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991 |
| TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S | Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991 |
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1990 |
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| TSB-M-90(3) | Chapter 190, Laws of 1990, enacted May 25, 1990 Amendments to Estate and Gift (Article 26 and 26A of the Tax Law) |
| TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M, (2.3)R, (2.3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990 |
| TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990 |
| TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 - June 30, 1990 |
| TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)R, (2)S | Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990 - March 31, 1990 |
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1989 |
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| TSB-M-89(3) | Procedures for obtaining the release of contents of safe deposit boxes of deceased residents |
| TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989 |
| TSB-M-89(2.1)C,(2.1)E, (2.1)I, (2.2)M,(1.1)R (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-89(2)C, (2)E, (2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-89(1) | Chapter 610, Laws of 1988 |
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1988 |
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| TSB-M-88(2)C, (1)E, (2)I, (2)M, (1)R, (3)S | Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1987 |
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| TSB-M-87(2) | Status of Cash in a Safe-Deposit Box |
| TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1986 |
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| TSB-M-86(2)C, (2)E, (2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-86(1) | Chapters 543 and 544, Laws of 1985, enacted July 24, 1985. Amendments to estate and gift tax laws (Articles 10-C, 26 and 26A) |
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1985 |
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| TSB-M-85(3) | Amendment of Estate Tax Law in relation to payments of Estate Tax, Articles 10-C & 26 |
| TSB-M-85(2) | Refund of tax erroneously paid (Section 249-aa, Article 10-C) |
| TSB-M-85(3)C, (1)E, (4)I, (1)R, (3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1984 |
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| TSB-M-84(5) | Chapter 446, Laws of 1984, enacted July 19, 1984 Amendments to estate and gift tax laws (Article 26 and 26A) |
| TSB-M-84(3) | Extension of time for payment of estate tax where estate consists largely of interest in closely held business (including the business of farming) and related information. |
| TSB-M-84(6)C, (2)E, (4)I, (2)R, (6)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-84(7)C, (1)E, (3)I, (1)R, (5)S |
Tables for Computing Compound Interest |
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1983 |
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| TSB-M-83(29)C, (5)E, (16)I, (9)M, (3)R, (25)S |
1983 Legislation - Overlapping Regulations: State and Federal Compliance |
| TSB-M-83(4) | Requirements for and general information on Estate Tax Waivers for estates of decedents dying on or after July 1, 1978. |
| TSB-M-83(23)C, (3)E, (14)I, (6)M, (1)R, (22)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-83(2) | Chapters 916 and 917, Laws of 1982, enacted December 19, 1982 - Amendments to estate and gift tax laws (Articles 10-C, 26, and 26-A) and Estates, Powers and Trusts Law |
| TSB-M-83(8)C, (1)E, (4)I, (1)M, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1982 |
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| TSB-M-82(2.1) | Amendment to estate tax law regarding assessment of interest on taxes not paid within period of extension. |
| TSB-M-82(2) | Amendments to Estate Tax law enacting new interest and penalty provisions effective January 15, 1983 |
| TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1981 |
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| TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S |
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-81(10)C, (10)E, (10)I, (10)M, (10)S |
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-81(5) | Increase in Allowable Commissions for Fiduciaries |
| TSB-M-81(4) | Guidelines for disposition of property if death occurs simultaneously. |
| TSB-M-81(3.1) | This memorandum should be attached to TSB-M-81(3) dated February 20, 1981 |
| TSB-M-81(3) | Extension of Time for Filing Gift Tax Returns and Payment of Gift Tax |
| TSB-M-81(2) | Works of fine art (personal property) owned by a non-resident decedent situated in New York State at the time of death. |
| TSB-M-81(1) |
Condominium and Cooperative Apartment Corporations distinguished. |
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1980 |
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| TSB-M-80(6) | Qualifications and general information for extension of time where estates consists largely of interest in farms or closely held businesses. |
| TSB-M-80(5) | Chapter 417, Laws of 1980 Amendments to Estate and Gift Tax Law, Article 10-C, Article 26, Article 26-A, and Estates, Powers and Trusts Law |
| TSB-M-80(4) | Tax consequences in establishing a custodial gift or transfer of property under the Uniform Gifts to Minors Act |
| TSB-M-80(3)C, (3)I, (3)M, (3)S | Advisory Opinions of the State Tax Commission |
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1979 |
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| TSB-M-79(2.3) |
Interest Allowed and Paid on Overpayments of Estate Tax - Notice of Obsolescence |
| TSB-M-79(2.2) | Estate Tax Procedures: Refunds and Final Receipts - Notice of Obsolescence |
| TSB-M-79(2.1) | Interest allowed and paid on overpayments of estate tax |
| TSB-M-79(2) | Estate Tax Procedures: Refunds and Final Receipts |
| TSB-M-79(1.3) | Requirements and General Information for Release of Lien of Estate Tax on Real Property of Decedents. Section 249-bb of the Tax Law. Notice of Obsolescence |
| TSB-M-79(1.2) | Fee Increase for Applying for Release of Lien |
| TSB-M-79(1.1) | Changes in Release of Lien Procedure |
| TSB-M-79(1) | Requirements and general information for Release of Lien of Estate Tax on Real Property of decedents - Section 249-bb of the Tax Law |
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1978 |
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| TSB-M-78(4.3) | Amendment to Estate Tax Secrecy 962(h), by Chapter 417 of the Laws of 1980 - Notice of Obsolescence |
| TSB-M-78(4.2) | Chapter 605 of the Laws of 1978 Amendment to Estate Tax Law Article 26 - Notice of Obsolescence |
| TSB-M-78(4.1) | Amendment to Estate Tax Secrecy 962(h), by ch. 417 of the Laws of 1980. |
| TSB-M-78(4) | Chapter 605 of the Laws of 1978 - Amendment to Estate Tax Law Article 26 |
| TSB-M-78(3) | Requirements and general information for Estate Tax Waivers in the case of decedents dying on or after July 1, 1978. |
| TSB-M-78(2) | Responsibilities, Functions and Authority of Executor's (rix) or Administrator's (rix) |
| TSB-M-78(1.1) | Chapter 67 of the Laws of 1978 Amendment to Estate and Gift Tax Law Articles 26 and 26A - Notice of Obsolescence |
| TSB-M-78(1) | Chapter 67 of the Laws of 1978 Amendment to Estate and Gift Tax Law Articles 26 and 26A |
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