№ lp_1_33793
Administrative instructions issued by a state tax authority describing statutory requirements, exemptions, and calculation rules for estimated income tax payments related to nonresident transfers of real property in New York State.
Year: 2017
Jurisdiction: New York State
Subject: Estimated personal income tax on nonresident real property transfers
Document type: Tax form instructions
Issuing authority: New York State Department of Taxation and Finance
Applicable taxpayers: Nonresident individuals, estates, and trusts
Effective date: September 1, 2003
Applicable period: Sales or transfers after December 31, 2016 and before January 1, 2018
Related forms: IT-2663, TP-584, IT-2664, IT-2105, IT-2106, IT-205-T
Legal basis: New York State Tax Law section 663
Governing federal provisions: Internal Revenue Code section 121
Scope of property: Real property located in New York State
Source classification: Administrative tax guidance
Price: 8 / 10 USD
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