New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter A - Business Corporation Franchise Tax
Part 3 - COMPUTATION OF TAX
Subpart 3-7 - CAPITAL LOSSES
Section 3-7.7 - Record keeping

A taxpayer or a combined group that claims either a business or investment New York net capital loss carryback or carryforward must submit a copy of its Federal schedule of capital gains and losses used and a schedule of New York capital gains and losses used for the loss year and for any year(s) to which the losses are to be carried. A claim for refund based on a New York capital loss carryback or carryforward must be filed on the forms and in the manner prescribed by the commissioner.