The Department of Taxation and Finance has posted updated 2021 instructions for the following forms: - CT-34-SH, New York S Corporation Shareholders' Information Schedule,
- IT-204, Partnership Return,
- IT-204-IP, New York Partner's Schedule K-1, and
- IT-225, New York State Modifications.
These instructions have been updated to reflect new requirements for the addback of certain taxes paid to other states and the pass-through entity tax due to legislative changes in the 2022-2023 New York State Budget (Part MM of Chapter 59 of the Laws of 2022). To view the updated instructions, visit: |
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