New York Practice and Procedure
New York's corporate tax reform, and the regulations that took nearly a decade to finalize, left a landscape where the governing rule and the year it governs must be established before any question is answered. This hub collects the questions that recur under the reformed corporate regime and beyond it: residency and wage allocation, sales tax sourcing and audits, and the New York City taxes.
13New York articles
Income and franchise tax
5 articles- When can a taxpayer use alternative apportionment in New York?New York allows alternative apportionment if the statutory fraction misreflects New York business income or capital, shown by clear and convincing evidence.Law as of Sep 28, 2026
- How are a broker-dealer's receipts sourced in New York when the business is a partnership?New York sources a broker-dealer partnership's receipts by customer for corporate partners, generally by office for individuals; New York City differs.Law as of Oct 12, 2026
- Which New York filing fee does a disregarded LLC or limited partnership owe, and when does it owe none?A disregarded LLC with New York source income, gain, loss or deduction owes $25; a disregarded limited partnership owes none under $1 million of gross income.Law as of Oct 23, 2026
- Do a UBT-paying partnership's New York City receipts flow to its corporate partner, and how does the UBT paid credit work?New York City has not set how a corporate partner counts receipts of a partnership paying unincorporated business tax; that method sizes the partner's credit.Law as of Oct 17, 2026
- Do New York's partnership filing fee and the New York City UBT pyramid through tiers of partnerships, and how does California's LLC fee compare?New York's partnership filing fee applies at every tier; New York City credits lower-tier tax; California's LLC fee excludes income already subject to it.Law as of Oct 23, 2026
Procedure
1 articleResidency and domicile
4 articles- Does New York tax a nonresident's wages for days worked from home in another state?Usually yes: New York treats a nonresident's day worked at an out-of-state home as a New York day unless the employer's necessity required the work there.Law as of Oct 13, 2026
- How does New York decide someone actually left?New York applies two independent tests to a move: domicile, and statutory residency (an abode kept substantially all year plus over 183 days in the state).Law as of Oct 14, 2026
- How does New York count workdays when allocating a nonresident's wages?New York allocates a nonresident's wages by New York workdays over total workdays, excluding weekends, holidays, sick days and vacation (20 NYCRR 132.18(a)).Law as of Oct 9, 2026
- When does an apartment make a nonresident a New York statutory resident?A nondomiciliary is a New York resident in any year in which a New York abode is kept substantially all year and more than 183 days are spent in the state.Law as of Oct 13, 2026
Sales and use tax
1 articleLocal and district taxes
2 articles- Does a fund or investor owe New York City's Unincorporated Business Tax on trading income?New York City's unincorporated business tax generally exempts trading for one's own account, other than by dealers (Administrative Code section 11-502(c)).Law as of Oct 14, 2026
- Does a single-member LLC owe New York City's Unincorporated Business Tax?A federally disregarded single-member LLC is generally disregarded for New York City's unincorporated business tax, so the tax usually runs through its owner.Law as of Oct 14, 2026
Nothing here matches that yet.
The full library search on the Practice and Procedure page looks inside every article.