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Number |
Title |
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| DTF-9.1 | Notice of Taxpayer Rights; formerly
Notification of Your Right to Protest an Action Taken by the New York State
Department of Taxation and Finance ( This form was combined into Form
CMS-1-MN) |
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| NYS-50 |
Publication NYS-50,
Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding
Tax, was revised effective May 26, 2006. Note:
As of September 2007 there is a telephone number change for the State Insurance
Fund; see page 41. Note: The withholding tax tables and methods are now in a separate booklet, Publication NYS-50-T, New York State, City of New York, and City of Yonkers Withholding Tables and Methods - Effective January 1, 2006, below. |
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Withholding Tax Computation Rules, Tables and Methods |
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| NYS-50-T |
Publication NYS-50-T, New York State, New York City, and Yonkers
Withholding Tables and Methods -
This publication
has been separated into three sections
with an update for payrolls made on or after May 1, 2009.
Employers can choose to download the section they need by using the links
below. |
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NYS-50-T NYS Tax Tables |
New York State withholding tax tables and
methods. This section contains the actual wage bracket tables and exact
calculation method for New York State
withholding. Pages
T-13, T-14, T-14-A and the supplemental wage payment rate have been revised
for payrolls made on or after May 1, 2009. See
Publication NYS-50-T.1
below. |
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NYS-50-T NYC tax tables |
New York City resident withholding tax tables
and methods. This section contains the wage bracket tables and exact
calculation method for New York City
resident
withholding. Also included is a supplemental wage payment rate schedule. |
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NYS-50-T Yonkers tax tables |
Yonkers resident and nonresident withholding tax tables and methods. This
section contains the wage bracket tables and exact calculation method
for Yonkers withholding.
Pages T-57, T-58, T-58-A and the supplemental wage payment rate for Yonkers
residents have been revised for payrolls made on or after May 1, 2009. See
Publication NYS-50-T.1 below. |
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| NYS-50-T.1 |
Publication NYS-50-T.1, Revised New York State and Yonkers Withholding
Tax Computation Rules - Effective May 1, 2009 |
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PUB-3 |
Guidebook of Resources For Tax
Practitioners |
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| PUB-10-W | FAQs: New York State College
Tuition Credit and Itemized Deduction - For tax year 2008. |
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PUB-16 |
New York Tax Status of Limited
Liability Companies and Limited Liability Partnerships |
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PUB-20 |
New York State Tax Guide For New
Businesses |
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| PUB-22 | FAQs: New York State's Real Property
Tax Credit for Homeowners and Renters For tax year 2008. |
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| PUB-24 |
Authorization for Foreign Corporations to
Do Business in New York |
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PUB-26 |
A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones | ||
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PUB-27 |
What You Need to Know if You Hire Domestic Help - For tax year 2009. | ||
| PUB-28 |
A Guide to Sales Tax for the Film Industry |
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| PUB-30 |
A Guide to Sales and Use Tax Incentives
Within Empire Zones |
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| PUB-32 |
New Jersey/New York Cooperative Interstate
Sales and Use Tax Administration. See also Pub 32.1, Update to Publication 32 New Jersey/New York
Cooperative Interstate Sales and Use Tax Administration
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| PUB-32.1 | Update to Publication 32 New Jersey/New York
Cooperative Interstate Sales and Use Tax Administration |
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| PUB-32 |
New Jersey/New York Cooperative Interstate
Sales and Use Tax Administration |
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| PUB-34 |
Sales Tax Advertising Issues |
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PUB-35 |
New York Tax Treatment of S Corporations
and Their Shareholders |
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| PUB-36 | General Information for Senior Citizens
and Retired Persons -- For tax year 2008. |
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PUB-38 |
Your Rights as a Taxpayer. |
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| PUB-39 |
A Guide to New York State Reciprocal Credits for Sales Taxes Paid to Other States | ||
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PUB-40 |
Missing Children and Young Adults Not yet available under revision |
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PUB-41 |
Treatment of Sales-for-Resale Under
Section 186-e of the Tax Law (5/08). For telecommunications services sold on
or after January 1, 2009, see
TSB-M-09(2)C, Resale Certificates for Certain Telecommunications Purchases. |
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| PUB-46 | Common Reasons for Income Tax Adjustments Note: Publication 46 is sent to taxpayers who have made errors on their New York State tax returns, and is included with notices that are mailed to such taxpayers. It explains the various errors that taxpayers commonly make. If this does not apply to you, you need not read Publication 46. |
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| PUB-51 | Questions and Answers on New York
State's Farmers' School Tax Credit [contains insert
Publication 51.1] |
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| PUB-51.1 | Update to Publication 51
- This publication is being updated to reflect legislative changes.
Except as explained in this update, all other issues addressed in
Publication 51 remain valid. |
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PUB-55 |
Designated Private Delivery Services |
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PUB-58 |
Information for Income Tax Preparers For tax year 2008. | ||
| PUB-59 |
New York State Tax Relief for Victims of
Terrorist Attacks |
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PUB-66 |
Reporting Form NYS-1 Information on Magnetic Media | ||
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PUB-69 |
Electronic Reporting of Quarterly Combined Wage and Withholding Tax Information | ||
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PUB-72 |
Reporting Form NYS-45 Information on
Magnetic Media |
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PUB-75 |
Specifications for Reproduction of Scannable and Non-scannable New York State Income Tax Forms and 2D Barcode Cover Sheets | ||
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PUB-76 |
Specifications for Reproduction of New York
State Corporation Tax Forms |
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| PUB-77 |
Specifications for Reproduction of
New York State Sales Tax Forms |
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| PUB-79 |
A Guide to Handling Coupons and Food Stamps
for Retail Food Stores |
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PUB-80 |
General Income Tax Information for New
York State Residents - For tax year 2008.
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PUB-83 |
Specifications for Reproduction of New York
State Employment Tax Forms |
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PUB-84 |
NYS Handbook for e-filers of 2008 Personal Income Tax Returns. | ||
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PUB-85 |
Tax Year 2008 e-file File Specifications and Record Layouts | ||
| PUB-88 | General Tax Information for New York
State Nonresidents and Part-Year Residents - For tax year 2008.
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| PUB-89 |
Innocent Spouse Relief (And Separation of
Liability and
Equitable Relief) |
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| PUB-90 |
New York State Handbook for E-filers of
Fiduciary Income Tax Returns and Estimated Tax - Tax Year 2008
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PUB-94 |
New York State Tax Information - Should You Be Paying Estimated Tax in 2009? | ||
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PUB-99-B |
General Information on New York State and
New York City Income Tax Credits for Businesses - For tax year 2008. |
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PUB-99-IND |
General Information on New York State and New York City Income Tax Credits for Individuals - For tax year 2008. | ||
| PUB-111 |
General Information on the Issuer's
Allocation Percentage |
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PUB-125 |
The Collection Process |
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PUB-130-D |
The New York State Tax Audit - Your Rights and Responsibilities | ||
| PUB-130-E |
The New York State Tax Audit - Your Rights
and Responsibilities - Estate Tax |
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PUB-130-F |
The New York State Tax Audit - Your Rights
and Responsibilities |
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PUB-131 |
Your Rights and Obligations Under the Tax Law | ||
| PUB-132 |
Computer-Assisted Audits - Guidelines and
Procedures for Sales Tax Audits |
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| PUB-135 | Consumer Bill of Rights Regarding Tax
Preparers |
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| PUB-140-W | FAQs: New York State Lottery Winners -
What are my Tax Responsibilities for New York State? |
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PUB-199-O |
The Online Tax Center |
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| PUB 210 | Change of Resident Status - Special
Accruals (This publication is currently under revision. For information on
how to file a bond or other acceptable security, see the
instructions for
Form IT-260.) |
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PUB-220 |
Offer in Compromise Program | ||
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PUB-223 |
Questions and Answers Concerning Tax Law
Section 5-a - Contractor, Affiliate and Subcontractor Sales and Compensating
Use Tax Certification |
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| PUB-310-NY | Information on New York's Earned Income
Credits for Tax Year 2008. |
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PUB-361 |
New York State Income Tax Information For
Military Personnel and Veterans - For tax year 2008. |
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PUB-508 |
Minimum Price List for Cigarettes (Sold by the carton, 20 cigarettes per pack/10 packs per carton) | ||
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PUB-509 |
Minimum Wholesale and Retail Cigarette
Prices |
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PUB-529 |
Guide for Law Enforcement Officials. Note: For updated information, see N-07-15, Amendments Related to the Enforcement of the Highway Use Tax Effective July 1, 2007. |
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| PUB-536 |
International Fuel Tax Agreement (IFTA) A
Guide for New York State Carriers |
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PUB-538 |
A Guide to Highway Use Tax and Other New
York State Taxes for Carriers. Note: For updated information see
TSB-M-09(4)M, Increased Fees for
Certain Highway Use Tax Certificates of Registration. |
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PUB-538-F |
New York State Tax Forms and Publications
for Carriers |
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PUB-570 |
Information on the Alcoholic Beverages Tax
- See Publications 570.1 and 571 for updated information on Publication
570 |
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PUB-570.1 |
Update to Publication 570, Information
on the Alcoholic Beverages Tax |
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PUB-571 |
Alcoholic Beverages Tax Rates |
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PUB-576 |
Transfer or Acquisition of a
Controlling Interest in an Entity with an Interest in Real Property |
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| PUB-603 |
Estate Tax Waivers | ||
| PUB-672 | New York State Tax Shelter Voluntary
Compliance Initiative November 1, 2008, through January 31, 2009 Questions and
Answers |
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| PUB-717 |
New York State Communities - This
publication has been replaced by our online
Sales Tax
Jurisdiction and Rate Lookup service. This service can be
used to determine the correct local taxing jurisdiction, combined State and
local sales tax rate and the local jurisdiction reporting code for addresses
within NYS. |
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PUB-718 |
New York State Sales and Use Tax Rates
by Jurisdiction - Effective September 1, 2009 |
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PUB-718-A |
Enactment and Effective Dates of Sales and
Use Tax Rates |
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PUB-718-C |
Local Sales and Use Tax Rates on
Clothing and Footwear - Effective September 1, 2009 |
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PUB-718-EZ |
Empire Zones
Sales and Compensating Use Tax Refund Rates - Effective
September 1, 2008 |
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PUB-718-F |
Local Sales and Use Tax Rates on Qualified
Motor Fuel, Diesel Motor Fuel, and B20 Biodiesel - Effective September 1,
2009 |
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PUB-718-Q |
Local Sales and Use Tax Rates on Sales to a
Qualified Empire Zone Enterprise (QEZE). Publication 718-Q is now
obsolete. See N-09-14 for more information |
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PUB-718-R
|
Local Sales and Use Tax Rates On
Residential Energy Sources and Services - Effective
September 1, 2009 |
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PUB-718-S
|
Local Sales and Use Tax Rates on Sales
and Installations of Residential Solar Energy Systems Equipment
Effective December 1, 2009 |
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PUB-718-S
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Local Sales and Use Tax Rates on Sales
and Installations of Residential Solar Energy Systems Equipment
Effective September 1, 2009 |
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PUB-750 |
A Guide to Sales Tax in New York State. See also
Publication 850 New York State and Local Sales and Use Tax Quick
Reference Guide. For information regarding Vendor
Registration Forms see
Important Vendor Registration Information. For information regarding
Certificates of Authority for Show and Entertainment Vendors see
TSB-M-08(13)S, Changes Regarding
the Issuance of Certificates of Authority to Show and Entertainment Vendors. |
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| PUB-765 |
Sales and Fuel Excise Tax Information for
Properly Appointed Agents of New York Governmental Entities |
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PUB-774 |
Purchaser's Obligations to Pay Sales and
Use Taxes Directly to the Tax Department: Questions and Answers |
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| PUB-787 |
Revised - Chart for
Prepayment of Sales Tax on Diesel Motor Fuel - Effective June 1, 2006. See also Important Notice N-06-5,
Notice to Article 12-A Distributors of Diesel Motor Fuel Relating to Publication
787. |
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| PUB-790 |
Revised - Chart for
Prepayment of Sales Tax on Motor Fuel - Effective June 1, 2006. See also Important Notice N-06-6,
Notice to Article 12-A Distributors of Motor Fuel Relating to Publication 790. |
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| PUB-822 |
Taxable Status of Medical Equipment and
Supplies, Prosthetic Devices and Related Items |
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| PUB-825 | A Guide to Sales Tax in New York State
for Broadcasters |
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PUB-831
|
Collection and Reporting Instructions
for Printers and Mailers (For sales on and after September 1, 2009) |
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| PUB-840 |
A Guide To Sales Tax For Drugstores and
Pharmacies See also TSB-M-01(5)S, Amendments to the Sales and Use Tax Regulations Relating to the Exemption for Flags of the United States of America and the State of New York, TSB-M-00(6)S, Summary of the 2000 Sales and Compensating Use Tax Budget Legislation and TSB-M-00(3)S, Application of Sales Tax to Prepaid Telephone Calling Services Including Prepaid Telephone Calling Cards |
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| PUB-841 |
Sales Tax Information for Snowmobile
Dealers |
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| PUB-845 |
Revocation of Tax Exempt Status of
Identified Terrorist Organizations |
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PUB-845.1 |
Identified Terrorist Organizations |
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PUB-848 |
A Guide to Sales Tax for Hotel and Motel
Operators For Information Regarding the New York City Hotel Occupancy Tax See #08-01, Guidance for Businesses Subject to the New York City Tax on Hotel Occupancy (3/14/08). (Note: This document is NOT a New York State Department of Taxation and Finance document.) |
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PUB-850 |
New York State and Local Sales and Use
Tax Quick Reference Guide |
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PUB-851 |
A Guide to Sales Tax in New York State
for Veterinarians |
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| PUB-852 |
Sales Tax Information For: Manufacturers,
Processors, Generators, Assemblers, Refiners, Miners and Extractors, and Other
Producers of Goods and Merchandise |
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| PUB-862 |
Sales and Use Tax Classifications of
Capital Improvements and Repairs to Real Property |
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PUB-873 |
Sales Tax Collection Charts For
Qualified Motor Fuel or Diesel Motor Fuel Sold at Retail (7/09) (replaces Publication
872 as of June 1, 2006). |
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| PUB-880 |
Taxable and Exempt Foods and Beverages Sold
at Retail Food Markets and Similar Establishments |
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| PUB-900 | Important Information for Business
Owners |
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PUB-902 |
Product Codes for Fuels |
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PUB-903 |
Preliminary Certification List - Valid for purchases during the period of October 2009 through December 2009 | ||
| PUB-904 | Connecticut/New York State Cooperative Sales
and Use Tax Administration. See also Pub 904.1 Update to Publication 904,
Connecticut/New York State Cooperative Sales and Use Tax Administration -
NOTE: The Connecticut/New York State Simplified Sales and Use Tax Reporting
Program has been terminated. See N-09-16
for more information. |
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| PUB-904.1 | Update to Publication 904, Connecticut/New
York State Cooperative Sales and Use Tax Administration - NOTE: The
Connecticut/New York State Simplified Sales and Use Tax Reporting Program has
been terminated. See N-09-16 for more
information. |
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| PUB-906 |
Reasons for Assessment |
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PUB-908 |
Fuel Tax Rates (Tax Law - Articles 12-A and
13-A ) |
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PUB-908 |
Fuel Tax Rates (Tax Law - Articles 12-A and
13-A ) |
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|
PUB-908-CV |
Petroleum Business Tax Rates for Commercial
Vessels - Effective January 1, 2010 |
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PUB-910 |
NAICS Codes for Principal Business Activity For New York State
Tax Purposes. (For online code searches, click on the
link below for NAICS Business Activity Codes) |
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PUB-911 |
Electronic Reporting of Quarterly Wage
and Withholding Tax Information Based on Federal Formats |
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Sales and Use Tax Collection Charts - These charts, which showed the sales tax to be collected on sales amounts of less than $10.00, have been discontinued. Standard rounding rules apply to all sales amounts and must be used to compute the amount of tax due. |
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| TR-125 |
Instructions for Voluntary Dissolution of
New York State Business Corporations |
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| TR-194.1 |
Reinstatement of a Corporation Dissolved or
Annulment of Authority by Proclamation |
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| TR-199 |
Surrender of Authority - Foreign Corporation |
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