Gift Tax Memos (TSB-M)

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

2009
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
2008
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
2006
TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R	Department to Issue NYT-Gs (New York Tax Guidances)
2005
TSB-M-05(1)C,(1)I,(1)S,(1)M	Alternative Methods of Signing for Tax Return Preparers
2004
TSB-M-04(5)M, (10)R	Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments
2003
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
2002
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(1)I, (1)C, (1)S, (1)M	Summary of Legislative Changes Enacted in 2001
1998
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
1997
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)
1996
TSB-M-96(2)I, (4)C, (12)M, (9)S	Important Notice: New York State Tax Amnesty
1995
TSB-M-95(9)M	Important Notice: 1995 New York State Estate Tax Change
TSB-M-95(7)M	Estate & Gift Tax Changes
1994
TSB-M-94(6)C, (4)I, (6)M, (6)S	Important Notice: Limited Tax Amnesty Program
1993
TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S	Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights)
1992
TSB-M-92(3)I, (1)E	New York's Tax Policy Relating to the Taxation of Intangible Personal Property of Nonresidents
1991
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
1990
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
1989
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, (2.1)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
1988
TSB-M-88(2)C, (1)E, (2)I, (1)R, (3)S	Interest Rates on Late Payments, Assessments and Refunds of Tax
1987
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
1986
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)
1985
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
1984
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
1983
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(21)C, (3), (13)I, (5)M, (15)S	1983 Legislation - Daily Compounding of Interest And Determination of Date From Which Interest is Paid
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
1982
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
1981
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.
1980
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
TSB-M-80(2)	Guidelines for determining gifts causa mortis
TSB-M-80(1)	Extension of Time for Filing Gift Tax Returns and Payment of Gift Tax

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