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Category: New York

New York Special Conditions

The following Special Conditions may apply to your New York tax return.

  • Build America Bond (BAB) interest Please select if you included BAB interest in your Federal AGI. The American Recovery and Reinvestment Act of 2009 provides that, for state income tax purposes, interest income from BAB’s will be treated the same is if the interest was from any other tax exempt obligation issued by a state or local government. Therefore, if the interest income from BAB’s included in the Federal AGI were issued by New York State or it’s local government, it is NOT subject New York State tax. If it was issued by any other state or local government is it subject to New York State tax. For more information, see Treatment of Interest Income from Build America Bonds Treatment of Interest Income from Build America Bonds.
  • Losses from Ponzi-type Fraudulent Investment Arrangements Please select if you are reporting a Federal and New York State theft loss deduction using the federal safe harbor rules for Ponzi-type fraudulent investment arrangements on Federal Form 4684.
  • Death of a Spouse Please select if you are using the automatic 90 day extension to file your return due to the death of a spouse within 30 days before the due date of your return.
  • Military Spouse Exempt Income (Use with Non-Resident Returns Only) Please select if you had exempt income under the federal Military Spouses Residency Relief Act. The act provides that if a the military spouse is located in New York State solely to be with the service member that is there on military orders and either spouse were residents or domiciliaries of a different state before being located to New York, then they will NOT be treated as a resident of New York State. For more information, see Military Spouses Residency Relief Act .
  • Combat Zone Select this option if you qualify for an extension of time to file and pay your tax due under the combat zone or contingency operation relief provisions. Refer to Publication 361, New York State Income Tax Information for Military Personnel and Veterans.
  • Killed in Action Select this option if you are filing a New York return on behalf of a member of the armed forces who died while serving in a combat zone. Refer to NY Publication 361 for helpful information on filing a claim for tax forgiveness
  • Out of the Country This option is used if you qualify for an automatic two-month extension to file your Federal return because you are out of the country. Note: This is not an extension to pay any tax due but only an extension to file your return.
  • Nonresident Alien This would apply if you are a United States nonresident alien for Federal income tax purposes and you qualify to file your Federal income tax return on or before June 16th, 2014 which is the same as your New York return filing deadline.
  • Extension of Time to File Beyond Six Months This special condition can be used only if:
    • You qualify for an extension of time to file beyond six months under section 157.3(b)(1)(I) of the personal income tax regulations because you are outside the United States and Puerto Rico.
    • You received a Federal extension to qualify for the Federal earned income exclusion and/or the foreign housing exclusion or deduction.
  • Same Sex Marriage