New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 152
Department of Taxation and Finance
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Source version current through Feb 15, 2026
All 19 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
20 NYCRR 152.1 - Time for filing New York State income tax returns
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20 NYCRR 152.2 - Due date
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20 NYCRR 152.3 - Last day on Saturday, Sunday or legal holiday
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20 NYCRR 152.4 - Timely mailing treated as timely filing
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20 NYCRR 152.5 - Filing of New York State income tax return before due date
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20 NYCRR 152.6 - New York State personal income tax returns of military personnel
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20 NYCRR 152.7 - New York State income tax return for decedent
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20 NYCRR 152.8 - New York State income tax returns for periods of less than 12 months
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20 NYCRR 152.9 - Change of accounting period
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20 NYCRR 152.10 - Change of resident status
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20 NYCRR 152.11 - Nonresident aliens
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20 NYCRR 152.12 - Place for filing New York State income tax returns
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20 NYCRR 152.13 - Application for extension of time
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20 NYCRR 152.14 - Payment of income tax
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20 NYCRR 152.15 - Amended New York State income tax return filed on or before due date
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20 NYCRR 152.16 - New York State personal income tax returns on form IT-200
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20 NYCRR 152.17 - Short-period New York State income tax returns
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20 NYCRR 152.18 - Method of paying income tax due
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20 NYCRR 152.19 - Cross-references
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