New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law
Article 4 - New York State Income Tax Returns and Payment of Income Tax
Part 158 - Requirements Concerning New York State Income Tax Returns, Notices, Records And Statements
General
Section 158.1 - Permanent books of account or records and contents of New York State income tax returns and other forms

Universal Citation: 20 NY Comp Codes Rules and Regs § 158.1

Current through Register Vol. 46, No. 52, December 24, 2024

Tax Law, § 658(a) and (b)

(a) Every person subject to New York State income tax or liable for the collection thereof, and any person required to file a New York State return of information with respect to income, must keep such permanent books of account or records, including inventories, as are sufficient to establish the amount of gross income, deductions, credits and other matters required to be shown by such person in any New York State income tax return or New York State return of information.

(b) The Tax Commission is authorized to prescribe the contents and form of New York State income tax returns, documents and statements and may require the inclusion therein of any information, including identifying numbers required by subdivision (c) of this section, it deems necessary for the proper enforcement of article 22 of the Tax Law. The Tax Commission is required to provide space on the New York State personal income tax return of resident individuals where such resident individuals must indicate thereon the school district in which such resident individual is a resident.

(1) Every person required to make or file a New York State income tax return, statement, document, or other form prescribed by the Tax Commission must include on the New York State income tax return, statement, document, or other form being made or filed, an identifying number or numbers in the form of social security numbers, employer identification numbers, or other numeric designations suitable for proper identification of such person.

(2) Any person with respect to whom a New York State income tax return, statement, document, or other form prescribed by the Tax Commission is required to be made or filed by another person under the authority of this Subchapter, must furnish such other person with an identifying number or numbers in the form of social security numbers, employer identification numbers, or other numeric designations suitable for securing proper identification of the person with respect to whom the New York State income tax return, statement, document or other form is required to be made or filed.

(3) Any person required under the authority of this Subchapter to make or file a New York State income tax return, statement, document, or other form prescribed by the Tax Commission with respect to another person must request from such other person and must include on the New York State income tax return, statement, document, or other form being made or filed for such other person, an identifying number or numbers in the form of social security numbers, employer identification numbers, or other numeric designations suitable for securing proper identification of such other person.

(4) For purposes of paragraphs (2) and (3) of this subdivision, the New York State fiduciary return of an estate or trust with respect to its liability for New York State income tax, and any statement or other document in support thereof, is considered as a New York State income tax return, statement, or other document with respect to each beneficiary of such estate or trust. Accordingly, the identifying number or numbers (social security numbers, employer identification numbers or other numeric designations suitable for proper identification) of each beneficiary whose name is required to be included in any such New York State fiduciary return or supporting statement or document must be requested, furnished and included in the New York State fiduciary return or supporting statement or document to identify each such beneficiary.

Similarly, for purposes of paragraphs (2) and (3) of this subdivision, the New York State partnership return of a partnership with respect to its requirements under this Subchapter, and any statement or other document in support thereof, is considered as a New York State income tax return, statement, or other document with respect to each member partner of such partnership. Accordingly, the identifying number or numbers (social security numbers, employer identification numbers, or other numeric designations suitable for proper identification) of each member partner whose name is required to be included in any such New York State partnership return or supporting statement or document must be requested, furnished and included in the New York State partnership return or supporting statement or document to identify each such member partner.

(5) The Tax Commission may require such information as may be necessary to assign an identifying number to any person subject to the provisions of this Subchapter.

(6) For penalty for failure to supply identifying numbers, see subsection (k) of section 685 of the Tax Law.

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