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NEW YORK STATE TAXES and CREDITS

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Presentation on theme: "NEW YORK STATE TAXES and CREDITS"— Presentation transcript:

1 NEW YORK STATE TAXES and CREDITS
NEW YORK STATE TAX-AIDE TRAINING

2 NEW YORK STATE TAX-AIDE TRAINING - 2012
OBJECTIVES BASICS REVIEW CREDITS WHAT’S NEW NEW YORK STATE TAX-AIDE TRAINING

3 NEW YORK STATE TRAINING
IT 201 INSTRUCTIONS PUB 80 – GENERAL INFORMATION PUB 36 - TAX INFORMATION FOR SENIORS NEW YORK STATE TAX-AIDE TRAINING

4 NEW YORK STATE TAX-AIDE TRAINING - 2012
NYS Income tax BASED CLOSELY ON FEDERAL RETURN. PROVIDES ADDITIONS AND SUBTRACTIONS FOR DIFFERENCES IN INCOME AND ADJUSTMENTS. NO PERSONAL EXEMPTIONS, ONLY DEPENDENTS. MANY OBSCURE EXCEPTIONS AND CREDITS. NEW YORK STATE TAX-AIDE TRAINING

5 NEW: 2012 NY IT-201 Pg 1 NEW: DEPENDENT INFORMATION NEW YORK STATE
TAX-AIDE TRAINING

6 NEW: 2012 NY IT-201 Pg 2 NEW: NO ITEMIZED DED. WKSHT NEW YORK STATE
TAX-AIDE TRAINING

7 NEW: 2012 NY IT-201 Pg 3 NEW YORK STATE TAX-AIDE TRAINING

8 NEW: 2012 NY IT-201 Pg 4 NEW NEW YORK STATE TAX-AIDE TRAINING

9 NEW YORK STATE TAX-AIDE TRAINING - 2012
BASICS WHO MUST FILE? RESIDENTS WHO FILE FEDERAL RTN RESIDENTS WITH $4000 INCOME FEDERAL AGI = $4,000 OR MORE DEPENDENTS WITH $3000 NON-RESIDENTS WITH NYS INCOME WHO SHOULD FILE? TAXPAYER DUE CREDIT OR REFUND NEW YORK STATE TAX-AIDE TRAINING

10 NEW YORK STATE INCOME TAX
FEDERAL AGI + NYS ADDITIONS - NYS SUBTRACTIONS = NYS AGI NYS AGI – STD OR ITEMIZED DEDUCTION – EXEMPTIONS = TAXABLE INCOME NO PERSONAL EXEMPTIONS DEPENDENT EXEMPTIONS; $1,000/DEPENDENT SAME RULES AS FEDERAL NYSAGI – “standard or itemized deduction” – exemptions = Taxable Income NEW YORK STATE TAX-AIDE TRAINING 10

11 NEW YORK STATE TAX-AIDE TRAINING - 2012
NEW YORK ADD/SUBTRACT ADDITIONS 414H – RETIREMENT CONTRIBUTION NOT TAXABLE ON FEDERAL NOT ELIGIBLE FOR RETIREMENT SAVINGS ON FEDERAL RETURN TAXABLE ON STATE RETURN IN TAXWISE, ENTER 414H IN BOX 14. NEW YORK STATE TAX-AIDE TRAINING

12 NEW YORK STATE TAX-AIDE TRAINING - 2012
NEW YORK ADD/SUBTRACT ADDITIONS (cont) MUNI BONDS FROM OUTSIDE NYS SEE IT-201 INSTRUCTIONS FOR COMPLETE LIST OF NEW YORK ADDITIONS NEW YORK CITY EMPLOYEES Flexible Benefits Program Established by NYC Public Employers: Deduction shown on W-2, Box 14 as: 125IRC Taxable by New York State In Taxwise, enter IRC125 in Box 14, NEW YORK STATE TAX-AIDE TRAINING

13 NEW YORK STATE TAX-AIDE TRAINING - 2012
ENTER IN box 14, TW as 414H 1000 IRC 414H 1000 125IRC 200 NEW YORK STATE TAX-AIDE TRAINING

14 NEW YORK STATE TAX-AIDE TRAINING - 2012
NEW YORK ADD/SUBTRACT SUBTRACTIONS EXEMPTIONS FEDERAL, NEW YORK STATE OR LOCAL GOVT PENSIONS SOCIAL SECURITY INCOME RAILROAD RETIREMENT INCOME EXCLUSIONS ALL OTHER QUALIFIED PLAN DISTRIBUTIONS UP TO $20,OOO/YR/TAXPAYER MUST BE AGE 59 ½ or OLDER NEW YORK STATE TAX-AIDE TRAINING

15 NEW YORK STATE TAX-AIDE TRAINING - 2012
QUALIFIED PLAN EMPLOYER’S PLAN FOR EXCLUSIVE BENEFIT OF EMPLOYEES OR BENEFICIARIES PENSION EMPLOYEE ANNUITY 401K, 403B, 457, IRAs ELIGIBLE FOR $20,000 EXCLUSION NEW YORK STATE TAX-AIDE TRAINING

16 NEW YORK STATE TAX-AIDE TRAINING - 2012
NON-QUALIFIED PLAN NON-EMPLOYER PLAN PURCHASED ANNUITY IS MOST COMMON INCOME RECEIVED BY NONEMPLOYEE SPOUSE AS QDRO. NOT ELIGIBLE FOR $20,000 EXCLUSION NEW YORK STATE TAX-AIDE TRAINING

17 NEW YORK STATE TAX-AIDE TRAINING - 2012
NEW YORK ADD/SUBTRACT SUBTRACTIONS (cont) DISABILITY INCOME EXCLUSION (S-4) EXCLUDE DISABILITY PAY UP TO $5200 UNDER 65 YEARS OF AGE RETIRED ON DISABILITY TOTALLY & PERMANENTLY DISABLED AS OF JAN. 1st , HAVE NOT REACHED MANDATORY RETIREMENT AGE OF EMPLOYER IF MFS, MUST NOT HAVE LIVED TOGETHER THIS EXCLUSION BECOMES PART OF ANNUAL $20,000 EXCLUSION NEW YORK STATE TAX-AIDE TRAINING

18 NEW YORK STATE TAX-AIDE TRAINING - 2012
NEW YORK ADD/SUBTRACT SUBTRACTIONS (cont) 529 PLAN CONTRIBUTIONS MUST BE OWNER MUST BE NEW YORK STATE PLAN INTEREST INCOME ON US GOVT BONDS SEE IT-201 INSTRUCTIONS FOR COMPLETE LIST OF NEW YORK SUBTRACTIONS NEW YORK STATE TAX-AIDE TRAINING

19 PENSION INCOME EXCLUSION IN TAXWISE 1099R SCREEN
Check Box 1 For Private Pension NEW YORK STATE TAX-AIDE TRAINING 19

20 PENSION INCOME EXEMPTION IN TAXWISE 1099R SCREEN
Check Box 2 For Public Pension NEW YORK STATE TAX-AIDE TRAINING 20

21 RR PENSION INCOME EXEMPTION IN TAXWISE 1099R screen 4012, Pg 2-17
Check Box 4 For RR Retirement NEW YORK STATE TAX-AIDE TRAINING 21

22 NEW YORK STATE TAX-AIDE TRAINING - 2012
BUILD AMERICA BONDS AUTHORIZED BY FEDERAL GOVT ISSUED BY STATE AND LOCAL GOVT TAXABLE ON FEDERAL RETURN NYS TAX EXEMPT IF ISSUED IN NEW YORK STATE (S-19) NEW YORK STATE TAX-AIDE TRAINING

23 NEW YORK STATE TAX-AIDE TRAINING - 2012
FORM IT 201-2 ENTER CODE – SEE IT 201 INSTRUCTIONS NEW YORK STATE TAX-AIDE TRAINING

24 NEW YORK STATE TAX-AIDE TRAINING - 2012
ENTER CODE – SEE IT 201 INSTRUCTIONS NEW YORK STATE TAX-AIDE TRAINING

25 NYS STANDARD DEDUCTIONS
$3,000 $7,500 $15,000 $10,500 SINGLE (Dependent) SINGLE MARRIED – JOINT MARRIED – SEPARATE HEAD HOUSEHOLD QUALIFYING WIDOW(ER) NEW YORK STATE TAX-AIDE TRAINING 25

26 NEW YORK STATE TAX-AIDE TRAINING - 2012
BASICS NYC & YONKERS TAXES & CREDITS SALES TAX – LINE 59 REQUIRED ENTRY: CANNOT LEAVE BLANK PAYMENTS AND REFUNDABLE CREDITS REFUND or BALANCE DUE NEW YORK STATE TAX-AIDE TRAINING

27 NEW YORK STATE TAX-AIDE TRAINING - 2012
TAXWISE FOR NEW YORK DEFAULT TO NY ON MAIN INFO WORKSHEET DATA WILL CARRY FROM FEDERAL TO NEW YORK SOME ADDITIONAL DATA REQUIRED COUNTY & SCHOOL DISTRICT QUESTIONS RELATED TO NYC OR YONKERS RESIDENCY NEW YORK STATE TAX-AIDE TRAINING

28 NEW YORK STATE TAX-AIDE TRAINING - 2012
TW MAIN INFO WORKSHEET NEW YORK STATE TAX-AIDE TRAINING

29 NEW YORK STATE TAX-AIDE TRAINING - 2012
FORM IT-201, PG 1 School District Code County of Residence School District Name NEW YORK STATE TAX-AIDE TRAINING

30 NEW YORK STATE TAX-AIDE TRAINING - 2012
FORM IT-201, PG 1 Residency or Presence of Living Quarters in NYC NEW YORK STATE TAX-AIDE TRAINING

31 NEW YORK STATE TAX-AIDE TRAINING - 2012
CREDITS EITC – EARNED INCOME TAX CREDIT 30% OF FEDERAL EITC LESS HOUSEHOLD CREDIT HOUSEHOLD CREDIT LOW INCOME BENEFIT BASED ON FED AGI, FILING STATUS, NUMBER OF DEPENDENTS AUTOMATIC IN TAXWISE NEW YORK STATE TAX-AIDE TRAINING

32 NYS HOUSEHOLD CREDIT MARRIED FILING SEPARATE
REQUIRED INFORMATION (IT ) SPOUSE AGI AND EXEMPTIONS REQUIRED TO CALCULATE HH CREDIT COMBINED FEDERAL AGI OVER $32000? NO CREDIT NEW YORK STATE TAX-AIDE TRAINING

33 NEW YORK STATE TAX-AIDE TRAINING - 2012
FORM IT-201-3 REQUIRED ENTRY FOR MFS NEW YORK STATE TAX-AIDE TRAINING

34 NYS HOUSEHOLD CREDIT MARRIED FILING SEPARATE
SPOUSE INCOME UNKNOWN? LEAVE ENTRY BLANK NEW YORK STATE WILL MATCH RETURNS. DISALLOW IF JOINT AGI OVER $32,000 ONLY ONE SPOUSE FILES, CREDIT ALLOWED BASED ON CRITERIA NEW YORK STATE TAX-AIDE TRAINING

35 DETAILED INFORMATION ON NY CREDITS
CREDIT INSTRUCTIONS IT-201 INSTR. REFUNDABLE/NONREFUNDABLE FORM NUMBER LINE NUMBER ON IT-201 ATT CODE FOR IT-201 ATT TAXWISE HELP F1 FROM 201 OR 201 ATT REFUNDABLE? CARRYOVER? FORM NUMBER? HOW TO COMPLETE THE CREDIT AND WHERE TO ENTER IT? TO REACH A NONREFUNDABLE CREDIT THAT DOES NOT APPEAR ON IT 201, LINK TO IT 201 ATT ON THE LINE LABELLED “OTHER NONREFUNDABLE CREDITS”. MANY CREDITS APPEAR ON IT 201. NONREFUNDABLE CREDITS SUCH AS THE HOUSEHOLD CREDIT, APPEAR FIRST. THESE ARE FOLLOWED BY REFUNDABLE CREDITS SUCH AS THE EARNED INCOME CREDIT. IN ADDITION TO THE CREDITS THAT APPEAR ON IT 201, MANY CREDITS THAT ARE REACHED BY USING IT 201 ATT. HERE AGAIN NONREFUNDABLE CREDITS APPEAR FIRST, FOLLOWED BY REFUNDABLE CREDITS. TO REACH A REFUNDABLE CREDIT THAT DOES NOT APPEAR ON IT 201, LINK TO IT 201 ATT ON THE LINE LABELLED “OTHER REFUNDABLE CREDITS”. INFORMATION ON WHETHER A CREDIT IS NONREFUNDABLE OR REFUNDABLE IS IN THE FRONT OF THE IT 201 INSTRUCTIONS. INFORMATION ON WHICH LINE TO USE FOR THESE CREDITS ON IT 201 ATT AND THE CODES FOR THESE CREDITS IS IN THE BACK OF THE IT 201 INSTRUCTIONS NEW YORK STATE TAX-AIDE TRAINING

36 CONDITIONS AND FORMS FOR CREDITS
IT-201 INSTRUCTIONS PAGE 6 REFUNDABLE SQUARE SYMBOL MEANS CREDIT IS REFUNDABLE TRIANGLE MEANS RETURN MUST BE FILED ON IT 201 NOT IT 150 NEW YORK STATE TAX-AIDE TRAINING

37 NEW YORK STATE TAX-AIDE TRAINING - 2012
RESIDENT TAX CREDIT RESIDENT CREDIT FORM IT-112R AVOID DOUBLE TAXATION NONREFUNDABLE INCOME TAX PAID TO ANOTHER STATE (NON-RESIDENT) CREDIT ALLOWED TO RESIDENT STATE ALSO TO RESIDENT PORTION OF PY RESIDENT RETURN NEW YORK STATE TAX-AIDE TRAINING

38 NEW YORK STATE TAX-AIDE TRAINING - 2012
RESIDENT TAX CREDIT COMPLETE RES/NR WORKSHEET IN TAXWISE COMPLETE RETURN FOR NR STATE DETERMINE TOTAL TAX LIABILITY FOR NON-RESIDENT STATE DETERMINE REFUND/BAL DUE RETURN TO NEW YORK RETURN COMPLETE FORM IT-112R NEW YORK STATE TAX-AIDE TRAINING

39 NEW YORK STATE TAX-AIDE TRAINING - 2012
RES/NR WKT NEW YORK STATE TAX-AIDE TRAINING

40 NEW YORK STATE TAX-AIDE TRAINING - 2012
CT STATE RETURN TOTAL TAX = $175 REFUND=$125 NEW YORK STATE TAX-AIDE TRAINING

41 NEW YORK STATE TAX-AIDE TRAINING - 2012
IT-112R, PG 1 MUST COMPLETE COLUMN B NEW YORK STATE TAX-AIDE TRAINING

42 NEW YORK STATE TAX-AIDE TRAINING - 2012
IT-112R, PG 2 NEW YORK STATE TAX-AIDE TRAINING

43 EMPIRE STATE CHILD CREDIT IT-213
AUTOMATIC IN TAXWISE FULL YEAR RESIDENT ONLY FEDERAL CHILD TAX CREDIT OR ADDITIONAL CHILD TAX CREDIT OR INCOME BELOW FEDERAL CAP CHILD AGE 4 THROUGH 16 33% OF FEDERAL CREDIT or $100/CHILD REFUNDABLE FEDERAL INCOME CREDIT DEPENDS ON STATUS SEE IT 213 INSTRUCTIONS OR NY PUB 99-IND NEW YORK STATE TAX-AIDE TRAINING

44 CHILD & DEPENDENT CARE CREDIT IT-216
AUTOMATIC IN TAXWISE RES, PY RESIDENT, NON-RESIDENT REFUNDABLE TO FULL AND PY RESIDENTS NONREFUNDABLE TO NONRESIDENTS 20% - 110% OF FEDERAL CREDIT ADDITIONAL CREDIT FOR NYC RESIDENTS FEDERAL FORM IS 2441 NEED NOT HAVE CLAIMED THE FEDERAL CREDIT FOR MFS SEE PUB 17 CH 32 NEW YORK STATE TAX-AIDE TRAINING

45 EARNED INCOME TAX CREDIT IT-215
AUTOMATIC IN TAXWISE MUST CLAIM FEDERAL EIC RESIDENT AND PY RESIDENT 30% OF FEDERAL CREDIT LESS HOUSEHOLD CREDIT ADDITIONAL CREDIT FOR NYC RESIDENTS REFUNDABLE NEW YORK STATE TAX-AIDE TRAINING

46 NON-CUSTODIAL PARENT EIC IT-209
NOT MARRIED FILING SEPARATE CHILD DID NOT RESIDE WITH TAXPAYER FULL YEAR RESIDENT ONLY AGE 18 OR OLDER CHILD UNDER 18 MUST PAY CHILD SUPPORT COURT ORDER AND COLLECTION UNIT ADDITIONAL CREDIT FOR NYC RESIDENTS REFUNDABLE NEW YORK STATE TAX-AIDE TRAINING

47 NEW YORK STATE TAX-AIDE TRAINING - 2012
NY FORM IT-209 NEW YORK STATE TAX-AIDE TRAINING

48 NEW YORK STATE TAX-AIDE TRAINING - 2012
NY FORM IT-209 NEW YORK STATE TAX-AIDE TRAINING

49 COLLEGE TUITION CREDIT FORM IT-272
CREDIT OR ITEMIZED DEDUCTION TAXPAYER MUST BE FULL YEAR RESIDENT TO QUALIFY TAXPAYER IS NOT A DEPENDENT REFUNDABLE CREDIT NEW YORK STATE TAX-AIDE TRAINING

50 COLLEGE TUITION CREDIT
UNDERGRADUATE ONLY: DEGREE OR FULL-TIME NOT NECESSARY STUDENT MUST BE TAXPAYER, SPOUSE, OR DEPENDENT CLAIM UP TO $10,000/STUDENT NO INCOME LIMITS FOR TUITION UP TO $200, CREDIT = TUITION. FOR TUITION $200 – $5,000, CREDIT IS $200. TUITION $5,001 - $10,000, CREDIT =4% OF TUITION Credit – Tuition expense less than $5000 credit is the lesser of the cost or $200 $5000 or more the credit is 4% with max of $400. (up to $10,000 per eligible student) No limit to the number of qualifying students NEW YORK STATE TAX-AIDE TRAINING

51 AS ITEMIZED DEDUCTION IF ITEMIZED DEDUCTIONS ELECTED ON FEDERAL RETURN: MAY ITEMIZE DEDUCTION FOR TUITION ON NEW YORK STATE RETURN MAY CLAIM CREDIT CANNOT DO BOTH TUITION UP TO $10,000/STUDENT MAY BE DEDUCTED NEW YORK STATE TAX-AIDE TRAINING

52 STUDENT IDENTITIES IT-272
CARRIED FROM FORM 8863 NEW YORK STATE TAX-AIDE TRAINING

53 NEW YORK STATE TAX-AIDE TRAINING - 2012
IT-272, Pg. 2 NEW YORK STATE TAX-AIDE TRAINING

54 REAL PROPERTY TAX CREDIT
CREDIT FOR LOW INCOME HOMEOWNERS and RENTERS REFUNDABLE CLAIM CAN BE FILED WITHOUT TAX RETURN NYS FORM IT-214 NEW YORK STATE TAX-AIDE TRAINING

55 REAL PROPERTY TAX CREDIT PUB 22
REQUIREMENTS HOUSEHOLD INCOME NOT >$18,000 HOMEOWNERS – PAY PROPERTY TAXES VALUE OF HOME NOT > $85,000.00 RENTERS – RENT NOT > $450/MONTH MUST BE NYS RESIDENT FOR ENTIRE YR MUST OCCUPY SAME RESIDENCE FOR MINIMUM OF 6 MONTHS CANNOT BE CLAIMED AS A DEPENDENT NEW YORK STATE TAX-AIDE TRAINING

56 REAL PROPERTY TAX CREDIT
AGE 65 OR OLDER: MAY BE ELIGIBLE FOR ENHANCED CREDIT HOMEOWNER: TAXPAYER OR SPOUSE MUST BE 65 RENTER: MEMBER OF HOUSEHOLD MUST BE 65 MUST HAVE LIVED IN RESIDENCE AT LEAST 6 MONTHS NEW YORK STATE TAX-AIDE TRAINING

57 REAL PROPERTY TAX CREDIT
HOUSEHOLD INCOME INCLUDES FOR EACH MEMBER OF HOUSEHOLD: FEDERAL AGI NYS ADDITIONS SUPPORT MONEY SSI INCOME TAX EXEMPT INTEREST WORKERS COMPENSATION SEE PUB 22 FOR MORE DETAILS NEW YORK STATE TAX-AIDE TRAINING

58 NURSING HOME ASSESSMENT CREDIT
ASSESSMENT IMPOSED ON HEALTH CARE FACILITY DO NOT CLAIM EXPENSES FOR CARE MUST BE SEPARATELY STATED CREDIT EQUALS ASSESSMENT AMOUNT – UP TO 6% CODE 258 ON IT-201-ATT NEW YORK STATE TAX-AIDE TRAINING

59 LONG TERM CARE INSURANCE IT-249
QUALIFIED POLICY CREDIT EQUALS 20% PREMIUM PAID PREMIUM MUST BE ENTERED ON FEDERAL SCHED A “DETAIL SHEET” CARRYOVER IF NECESSARY RESIDENT, NON-RESIDENT, PY RESIDENT CARRYOVER MEANS THAT ANY CREDIT NOT USED IN THE YEAR IT IS CLAIMED CAN BE CARRIED OVER TO NEXT YEAR CREDIT CLAIMED LAST YEAR CAN BE CARRIED OVER TO THIS YEAR. ASK THE TAXPAYER IF THERE IS CARRYOVER FROM LAST YEAR. IT WILL APPEAR ON IT 249 OF LAST YEAR’S RETURN. NEW YORK STATE TAX-AIDE TRAINING

60 NEW YORK STATE TAX-AIDE TRAINING - 2012
LONG TERM CARE – SCHED A NEW YORK STATE TAX-AIDE TRAINING

61 NEW YORK STATE TAX-AIDE TRAINING - 2012
NEW YORK IT-249 C/O FROM SCHED A NEW YORK STATE TAX-AIDE TRAINING

62 NEW YORK STATE TAX-AIDE TRAINING - 2012
NEW YORK IT-249 C/O TO NEXT YEAR NEW YORK STATE TAX-AIDE TRAINING

63 VOLUNTEER FIREFIGHTER/ AMBULANCE WORKER CREDIT IT-245
FULL YEAR RESIDENT ONLY FULL YEAR SERVICE NO PROPERTY TAX EXEMPTION FOR SERVICE MUST HAVE NAME, LOCATION OF FIRE DEPT. TAXPAYER AND SPOUSE MAY EACH QUALIFY CREDIT = $200/PERSON CREDIT IS $200 PER FIREFIGHTER OR AMBULANCE WORKER. ASK IF SPOUSE IS ELIGIBLE ASK IF TAXPAYER RECEIVED AN EXEMPTION FROM LOCAL PROPERTY TAXES NEW YORK STATE TAX-AIDE TRAINING

64 NEW YORK STATE TAX-AIDE TRAINING - 2012
NEW YORK FORM IT-245 ANSWER QUESTIONS, PART 2 COMPLETE PART 3 NEW YORK STATE TAX-AIDE TRAINING

65 TAXWISE IT-201-ATT SCREEN
SELECT FORM; TW INSERTS CODE NEW YORK STATE TAX-AIDE TRAINING

66 NEW YORK STATE TAX-AIDE TRAINING - 2012
CLOSE NYS RETURN REFUND DUE DIRECT DEPOSIT DEBIT CARD CHECK BALANCE DUE CREDIT CARD ELECTRONIC WITHDRAWAL NEW YORK STATE TAX-AIDE TRAINING

67 FORM TR 579 CLIENT SIGNATURE
NEW YORK STATE TAX-AIDE TRAINING

68 FORM TR 579 CLIENT SIGNATURE
NEW YORK STATE TAX-AIDE TRAINING

69 FORM TR 579 CLIENT SIGNATURE
DO NOT SIGN THIS FORM NEW YORK STATE TAX-AIDE TRAINING

70 NEW YORK STATE TAX-AIDE TRAINING - 2012
NYS PAPER RETURNS MAY HAVE TO MAIL IN NYS RETURNS AMENDED RETURN DISABILITY EXCLUSION CLAIM MAILING ADDRESSES ARE CHANGED SEE NYS INSTRUCTIONS NEW YORK STATE TAX-AIDE TRAINING

71 NYS POWER OF ATTORNEY (POA)
NEW PROCEDURE FOR E-FILE RETURNS HAVE POA REPRESENTATIVE SIGN TR-579 ATTACH SIGNED TR-579 AND POA TO CLIENT COPY OF RETURN PROVIDE THIS COPY TO POA REP. NO LONGER NECESSARY TO COMPLETE NY POA FORM AND MAIL TO TAX DEPT MAY REQUIRE POA-1FROM REPRESENTATIVE FOR ADDITIONAL INFORMATION NEW YORK STATE TAX-AIDE TRAINING

72 NEW YORK STATE INTERVIEW FORM
QUESTIONS RELATED TO ITEMS UNIQUE TO NEW YORK EACH CLIENT SHOULD COMPLETE INCORPORATE INTO INTERVIEW NEW YORK STATE TAX-AIDE TRAINING

73 NEW YORK STATE TAX-AIDE TRAINING - 2012
UPDATE IT-272 IT-209 IT-245 IT-214 IT-258 IT-249 IT-112R IT-201, LN 59 NEW YORK STATE TAX-AIDE TRAINING

74 NEW YORK STATE TAX-AIDE TRAINING - 2012
EXEMPTION EXCLUSION NEW YORK STATE TAX-AIDE TRAINING

75 NEW YORK STATE TAX-AIDE TRAINING - 2012
NEW YORK STATE TAXES QUESTIONS??? NEW YORK STATE TAX-AIDE TRAINING


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