New York amends combined reporting regulations


As previously reported, in September the New York Department of Taxation and Finance published proposed amendments to its combined reporting regulations. On December 17, 2012, the regulations became final. In general, the amendments update rules and codify Department interpretation regarding combined reports. The amendments also reflect changes to the filing of combined reports by real estate investment trusts and regulated investment companies. The amendments are applicable for taxable years beginning on or after January 1, 2013.

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