Looking for a New York State Tax Forms And Templates? Download it for free!

IT-113-X (8/05) (back)

Instructions

Requirements for paid preparers

File a separate claim for each year for which a credit or refund is

requested, but mail all claims together.

A penalty of $50 per return or claim for refund will be assessed a paid

Use this form to claim a refund of personal income tax only for the

preparer for failure to comply with any of the following requirements:

following types of claims:

— Sign the tax return or claim for refund.

Net operating loss (NOL) carryback: That is if the NOL and

— Include the identifying number of the paid preparer. (If an individual

any related adjustments are the only changes being made to the

paid preparer is an employee of a paid preparer or is a partner in a

carryback year.

partnership that is a paid preparer, the return or claim for refund must

If you were a resident, or either a nonresident or part-year resident

also include the identifying number of the employer or partnership.)

who has elected to ﬁle as if you were a resident, the amount of

— Furnish a completed copy of the tax return or claim for refund to the

your NOL deduction may never exceed your positive federal taxable

taxpayer no later than the time that the return is presented for the

income (FTI) in the same carryback year. When ﬁling a claim for an

taxpayer’s signature.

NOL, the following material should be attached to Form IT-113-X:

— Keep a completed copy of the return or claim for refund for each

— A copy of the federal return for the loss year.

taxpayer, or keep the name and identiﬁcation number of each

— For residents, a copy of the federal NOL computation.

taxpayer for whom a return or claim for refund was prepared on a list,

— For part-year residents, a copy of the federal NOL computation

and make the copy or list available for inspection upon request.

for the resident period and an attachment showing how the

A paid preparer must keep a completed copy of the return or information

New York State loss was computed for the nonresident period.

on the list for a period of three years after the due date of the return

— For nonresidents, a Form IT-203-X, Amended Nonresident

(without regard to extensions), or three years after the date the return

and Part-Year Resident Income Tax Return, for the

was presented to the taxpayer for signature, whichever is later.

carryback year showing how the loss was computed. Write

A paid preparer must keep a completed copy of a claim for refund for a

Recomputed to reﬂect the NOL at the top of the front page of

period of three years from the time the claim for refund was presented to

Form IT-203-X (for the carryback year).

the taxpayer for signature.

— A copy of the original New York State return for each year

A paid preparer may be subject to a maximum penalty of $25,000 for

affected by the carryback.

failure to comply with any of the requirements listed above.

— A copy of any federal documentation (if available) showing that

Sign this claim and mail to: NYS Tax Department, COCU - Income Tax,

the IRS has accepted your NOL carryback.

W A Harriman Campus, Albany, NY 12227

Note: Generally, your NOL carryback claim must be ﬁled within

Private delivery services — If you choose, you may use a private

three years from the time the return was due (including any

delivery service, instead of the U.S. Postal Service, to ﬁle your return

extensions) for the tax year of the loss.

and pay tax. However, if, at a later date, you need to establish the date

Protective claim (when ﬁling Form IT-113-X solely as a protective

you ﬁled your return or paid your tax, you cannot use the date recorded

claim): Enter the amount of overpayment if it can be determined. If

by a private delivery service unless you used a delivery service that

not, leave blank. A protective claim is a refund claim that is based

has been designated by the U.S. Secretary of the Treasury or the

on an unresolved issue(s) that involves the Tax Department or

Commissioner of Taxation and Finance. (Currently designated delivery

another taxing jurisdiction that may affect your New York tax(es).

services are listed in Publication 55, Designated Private Delivery

The purpose of ﬁling a protective claim is to protect any potential

Services. See Need help? below for information on ordering forms and

overpayment for a tax year in which the statute of limitations is due

publications.) If you have used a designated private delivery service

to expire.

and need to establish the date you ﬁled your return, contact that private

delivery service for instructions on how to obtain written proof of the date

Protest of a paid bill: If the bill was based on Form DTF-960,

your return was given to the delivery service for delivery.

Statement of Proposed Audit Changes; Form DTF-966.1, Notice

and Demand for Payment of Tax Due; or Form DTF-961, Notice of

Additional Tax Due.

Need help?

Protest of a denied refund: If the Tax Department has denied or

adjusted your refund for any reason other than offsets to amounts

Internet access:

owed to other agencies or tax liabilities, you may immediately ﬁle a

Check your estimated tax account; download

formal claim for refund.

forms, publications; get tax updates and other information.

Note: Your protective claim or protest must be ﬁled within

Telephone assistance is available from 8:00 A.M. to 5:00 P.M.

three years from the time the return was ﬁled or within two years

from the time the tax was paid, whichever is later.

(eastern time), Monday through Friday.

New York State residents must ﬁle all other claims on Form IT-201-X,

To order forms and publications:

1 800 462-8100

Amended Resident Income Tax Return. Nonresidents and part-year

Refund status:

1 800 443-3200

residents must ﬁle all other claims on Form IT-203-X.

Personal Income Tax Information Center:

1 800 225-5829

Claims must include an explanation of each item of income, deduction,

or credit claimed, and the signature of both spouses if they originally ﬁled

From areas outside the U.S. and outside Canada:

(518) 485-6800

a joint income tax return.

Fax-on-demand forms:

1 800 748-3676

Enter your daytime telephone number including the area code. This

Hearing and speech impaired (telecommunications

voluntary entry will enable the Tax Department to correct minor errors or

omissions by calling you rather than writing or sending back your claim.

device for the deaf (TDD) callers only):

1 800 634-2110

You are not required to give your telephone number.

Legal representative (executor, administrator, guardian, trustee,

Privacy notiﬁcation —

The Commissioner of Taxation and Finance may collect and

receiver, or other ﬁduciary):

maintain personal information pursuant to the New York State Tax Law, including but not limited

— If a taxpayer ﬁles the original return and later a legal representative

to, sections 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and

ﬁles the refund claim, certiﬁed copies of the letters testamentary,

may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

letters of administration, or other similar evidence must be attached

This information will be used to determine and administer tax liabilities and, when authorized

to the claim to show the legal authority of the representative.

by law, for certain tax offset and exchange of tax information programs as well as for any other

— If a legal representative ﬁles both the original return and the

lawful purpose.

refund claim, a statement should be made on the claim that the

Information concerning quarterly wages paid to employees is provided to certain state agencies

representative also ﬁled the return.

for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain

employment and training programs and other purposes authorized by law.

Power of attorney —

An individual (not a legal representative)

Failure to provide the required information may subject you to civil or criminal penalties, or both,

acting for the taxpayer must attach Form POA-1, Power of Attorney, to

under the Tax Law.

Form IT-113-X.

This information is maintained by the Director of Records Management and Data Entry, NYS Tax

Note to paid preparers: When signing a taxpayer’s New York

Department, W A Harriman Campus, Albany NY 12227; telephone 1 800 225-5829. From areas

State income tax return or claim for refund, you must use the same

outside the United States and outside Canada, call (518) 485-6800.

identiﬁcation number (social security number or federal preparer tax

identiﬁcation number) that you used on the taxpayer’s federal income tax

return.

1132050094

Instructions For Form It-113-X - Claim For Credit Or Refund Of Personal Income Tax - New York State Department Of Taxation And Finance

Related Articles

Related forms

Related Categories