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Income tax advisory opinions - 2011 (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.

Income tax advisory opinions - 2011 (TSB-A)
TSB-A-11(10)I Whether distributions from a nonqualified deferred compensation plan to two nonresident former employees are subject to the personal income tax only in the states in which the former employees currently reside.
TSB-A-11(9)I Whether Petitioners, who moved their domicile to Connecticut in the spring, but continued to own a New York residence subject to a purchase and sale contract that restricted their access to the residence prior to its sale, would be deemed statutory residents of New York if they spent more than 183 days of the year in New York.
TSB-A-11(8)I Whether Petitioner will be considered a resident of New York State and New York City and have to pay New York State and City income tax if he buys a studio apartment in New York City.
TSB-A-11(7)I Whether employees of the Metro-North Commuter Railroad, who provide maintenance services on rail line equipment of Metro North and are members of Petitioner's labor union are required to pay state income taxes to the state(s) where the employees work or the state where they reside.
TSB-A-11(6)I Whether Petitioner may claim an additional passive activity loss equal to the New York adjustments in either the Federal or New York State column for tax year 2010, and whether Petitioner should be subject to New York income tax on a real estate activity conducted through a partnership which has a significant economic loss exceeding the New York adjustments.
TSB-A-11(5)I Whether Petitioner's summer home in New York City, occupied under a proprietary lease from a cooperative corporation that restricts the home's annual occupancy to a 5-month period, falls under the "camp or cottage" exception to the "permanent place of abode" definition contained in the personal income tax regulations.
TSB-A-11(4)I Whether the Irrevocable Trusts are exempt from filing New York State income tax returns.
TSB-A-11(3)I Whether, for purposes of determining if Petitioner spent or will spend 450 days or more in a foreign country for purposes of the "548-day rule", both full and part days in a foreign country should be counted.
TSB-A-11(2)I Whether a surviving spouse, who has not reached the age of 59 ½, and who elects to treat his deceased spouse's individual retirement account as his own, qualifies as a beneficiary and can subtract up to the $20,000 limit in computing his New York taxable income as provided for under Tax Law  612(c)(3-a). 
TSB-A-11(1)I Whether an increase to Petitioners' basis in S corporation stock should be allowed for New York State tax purposes subsequent to certain state and federal income tax modifications related to the corporation's conversions from a C corporation to an S corporation. 

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