Corporation tax publications and tax bulletins
A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued. A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin.
| Number | Title |
|---|---|
| PUB-16 | New York Tax Status of Limited Liability Companies and Limited Liability Partnerships |
| PUB-20 | New York State Tax Guide For New Businesses |
| PUB-24 | Authorization for Foreign Corporations to Do Business in New York. This publication was discontinued and is no longer available. For more information, see Foreign corporations authorized to do business in New York State. |
| PUB-26 | A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones. This publication has been discontinued and is no longer available. For more information, see Empire Zone (EZ) Credits. |
| PUB-35 | New York Tax Treatment of S Corporations and their Shareholders - This publication is being updated to reflect legislative changes. |
| PUB-38 | Your Rights as a Taxpayer. (This publication was combined into Publication 131) |
| PUB-41 | Publication 41 has been discontinued. See TSB-M-09(2)C, Resale Certificates for Certain Telecommunications Purchases. |
| PUB-51 | Questions and Answers on New York State's Farmers' School Tax Credit (contains insert Publication 51.1) |
| 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. |
| PUB-55 | Designated Private Delivery Services |
| PUB-76 | Specifications for Reproduction of New York State Corporation Tax Forms |
| PUB-111 | General Information on the Issuer's Allocation Percentage. This publication is no longer available. |
| PUB-112 | General Information on New York State Tax Credits for Article 9-A Businesses. This publication has been discontinued and is no longer available. For more information, see Article 9-A tax credits |
| PUB-220 | Offer in Compromise Program |
| PUB-300 | New York State Tax Credits Available for Remediated Brownfields - This publication is currently unavailable. |
| PUB-845 | Revocation of Tax Exempt Status of Identified Terrorist Organizations |
| PUB-845.1 | Identified Terrorist Organizations |
| 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) |
| TR-125 | Instructions for Voluntary Dissolution of New York State Business Corporations |
| TR-194.1 | Reinstatement of a Corporation Dissolved or Annulment of Authority by Proclamation |
| TR-199 | Surrender of Authority - Foreign Corporation |
For 1998 through present Corporation Tax Returns, select the code that best represents your primary business activity as reflected by your New York State gross receipts from Publication 910, NAICS Codes for Principal Business Activity for New York State Tax Purposes
| Number | Title |
|---|---|
| TB-MU-210 | E-File Mandate for Businesses |
| TB-MU-220 | E-File Mandate for Tax Return Preparers |