New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 159
Department of Taxation and Finance
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Source versions current through Feb 15, 2026 - May 15, 2026 across sections
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20 NYCRR 159.1 - Report of change in Federal taxable income, items of tax preference, total taxable amount or ordinary income portion of a lump sum distribution, income tax withholding, disallowance of refund claim or credit for employment-related expenses
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20 NYCRR 159.2 - Form of report of change in Federal taxable income, items of tax preference, total taxable amount or ordinary income portion of a lump sum distribution, income tax withholding, disallowance of refund claim or credit for employment related expenses
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20 NYCRR 159.3 - Amended New York State income tax returns
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20 NYCRR 159.4 - Federal changes not binding
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20 NYCRR 159.5 - Final determination
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20 NYCRR 159.6 - Recomputation of New York State income tax
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