New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 153
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 153.1 - Signing of New York State income tax returns, statements and other documents -general rule
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20 NYCRR 153.2 - Signature by agent
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20 NYCRR 153.3 - Husband and wife signatures
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20 NYCRR 153.4 - Partnerships
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20 NYCRR 153.5 - Certifications
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20 NYCRR 153.6 - Signing of New York State income tax returns and claims for refunds prepared by a person other than the taxpayer
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