New York Codes, Rules and Regulations
Chapter II - Income Taxes and Estate Taxes
Subchapter F - New York City Earnings Tax On Nonresidents
Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax
Section 297.10 - Report of change in Federal taxable income

Current through Register Vol. 44, No. 51, December 21, 2022

Administrative Code of the City of New York, § 11-1922

(a) The provisions of Part 159 of this Title with respect to reports of changes to Federal taxable income pertaining to New York State personal income tax shall also be applicable to such changes to Federal taxable income pertaining to New York City nonresident earnings tax.

(b) Waiver of a report of a change or correction in Federal taxable income.

A nonresident individual who, pursuant to section 297.3(e) of this Part, elects not to file a return is not required to either report to the Department the change or correction in Federal taxable income or file an amended city earnings tax return required by section 11-1922 of the Administrative Code unless, as a result of the change or correction, the conditions of section 297.3(e) of this Part are no longer satisfied.

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