New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 151
Department of Taxation and Finance
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Source versions current through Feb 15, 2026 - May 15, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 151.1 - New York State income tax returns and liabilities-general
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20 NYCRR 151.2 - Who must file a New York State personal income tax return
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20 NYCRR 151.3 - New York State personal income tax returns by or for minors
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20 NYCRR 151.4 - Partnerships
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20 NYCRR 151.5 - Claims for refund or credit-New York State income tax return required
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20 NYCRR 151.6 - New York State personal income tax returns in case of a change of residence of an individual or of a trust
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20 NYCRR 151.7 - Exclusion or deduction relating to income earned abroad
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20 NYCRR 151.8 - New York State personal income tax returns of military personnel
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20 NYCRR 151.9 - New York State personal income tax returns for short taxable periods
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20 NYCRR 151.10 - New York State personal income tax returns of husband and wife
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20 NYCRR 151.11 - New York State personal income tax returns for decedents
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20 NYCRR 151.12 - Individuals under a disability
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20 NYCRR 151.13 - Estates and trusts
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20 NYCRR 151.14 - Joint fiduciaries
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20 NYCRR 151.15 - Preparation of New York State income tax returns
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20 NYCRR 151.16 - Notice of consent for beneficiaries of qualified higher education funds
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20 NYCRR 151.17 - Group (formerly combined return) New York State nonresident personal income tax return for nonresident partners
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20 NYCRR 151.18 - Group New York State nonresident personal income tax return for nonresident professional athletes
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20 NYCRR 151.19 - Group New York State nonresident personal income tax return for nonresident shareholders of New York S corporations
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20 NYCRR 151.20 - Group New York State nonresident personal income tax return for certain nonresident taxpayers
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20 NYCRR 151.21 - Special rules concerning group returns for nonresident persons with New York source income from more than one source
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