New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 297
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 297.1 - Combined returns and employer's returns
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20 NYCRR 297.2 - Payment of a single amount to the department
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20 NYCRR 297.3 - Returns and payments of tax
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20 NYCRR 297.4 - Nonresident earnings tax returns filed with a joint New York State personal income tax return of a husband and wife
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20 NYCRR 297.5 - Time and place for filing City of New York earnings tax returns and payment of City of New York earnings tax
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20 NYCRR 297.6 - Signing of City of New York earnings tax returns and other documents
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20 NYCRR 297.7 - Change of residence status during the year
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20 NYCRR 297.8 - Extensions of time
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20 NYCRR 297.9 - Requirements concerning returns, notices, records and statements
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20 NYCRR 297.10 - Report of change in Federal taxable income
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