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Income tax advisory opinions - 2013 (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 - 2013 (TSB-A)
TSB-A-13(9)I The Petitioner, a New Jersey resident who was employed in New York State at the time of his disability, asks whether the long-term disability benefits he received in 2011 (and will be eligible to receive in future years) are New York source income subject to New York State personal income taxes.
TSB-A-13(8)I Clarification of the phrase "at the time" contained in Tax Law § 606(g-1)(2)(A) pertaining to the definition of qualified solar energy system equipment expenditures when taxpayer is constructing a new residence with qualified solar energy system equipment.


Whether certain supplemental retirement benefits received after the age of 59 ½ ("Plan Distributions") and after separation from employment constitute "pensions and annuities" and therefore qualify for the $20,000 income subtraction pursuant to Tax Law section 613(c)(3-a)
TSB-A-13(7)C, (6)I Any partner in a qualified emerging technology company (QETC), who was granted an ownership percentage in the company greater than 10% when the company was formed, was ineligible to claim the QETC capital credit, because such partner(s) met the definition of "owner" from the inception of the company prior to making any qualified investments in the company
TSB-A-13(5)I Whether a lump sum settlement received by a nonresident from a nonqualified supplemental employee retirement plan ("SERP") and Deferred Compensation Plan pursuant to an order of bankruptcy is exempt from New York State personal income tax
TSB-A-13(5)C, (4)I Is the census tract a qualifying census tract for purposes of the credit for the rehabilitation of historic properties?
TSB-A-13(3)I Whether a transfer of less than a majority ownership interest in Petitioner to an unrelated third party will compromise its eligibility for Qualified Empire Zone Enterprise tax benefits
TSB-A-13(1)C, (2)I Whether Petitioner's Empire Zone (EZ) certification under Article 18-B of the General Municipal Law (GML) and its accompanying eligibility for EZ tax benefits will survive and remain in full force and effect if it changes its ownership structure
TSB-A-13(1)I Whether each stage of the installation of solar energy system equipment will qualify individually for the solar energy system equipment credit, up to the credit limitation of five thousand dollars

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