Instructions For Form It-113-X - Claim For Credit Or Refund Of Personal Income Tax printable pdf download

IT-113-X (7/98) (back)

Instructions

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

regard to extensions) or three years after the date the return was

requested, but mail all claims together.

presented to the taxpayer for signature, whichever is later.

The period for keeping a completed copy of a claim for refund is three

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

years from the time the claim for refund was presented to the taxpayer

following types of claims:

for signature.

— net operating loss (NOL) carryback, if the NOL and any related

For each of the requirements listed above, a paid preparer may be

adjustments are the only changes being made to the carryback

subject to a maximum penalty of $25,000.

year.

Sign this claim and mail to: NYS TAX DEPARTMENT,

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

COCU - INCOME TAX, BUILDING 9 ROOM 480, W A HARRIMAN

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

CAMPUS, ALBANY NY 12227

your NOL deduction may never exceed your positive federal taxable

income in the same carryback year. When ﬁling a claim for an NOL,

Private Delivery Services

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

The date recorded or marked by certain private delivery services, as

– a copy of the federal return for the loss year; and

designated by the U.S. Secretary of the Treasury or the Commissioner

of Taxation and Finance, will be treated as a postmark, and that date

– a copy of the federal NOL computation for residents, or a

will be considered to be the date of delivery in determining whether

Form IT-203 for the carryback year showing how the loss was

your return was ﬁled on time. If you use one of these services,

computed for nonresidents. Write Recomputed to Reﬂect the

address your return to: NYS Processing Center, 431C Broadway,

NOL at the top of the front page of this Form IT-203; and

Menands, NY 12204. Designated delivery services are listed in

– a copy of the original New York State return for each year

Publication 55, Designated Private Delivery Services . (See Need

affected by the carryback.

Help? below for information on ordering forms and publications.)

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

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

Privacy Notiﬁcation

not, leave blank.

The right of the Commissioner of Taxation and Finance

— protest of a paid bill that was based on Form DTF-960, Statement

and the Department of Taxation and Finance to collect

of Proposed Audit Changes ; Form AU-251.1, Statement of Personal

and maintain personal information, including mandatory

Income Tax Audit Changes ; Form DTF-966, Notice and Demand for

disclosure of social security numbers in the manner

Payment of Tax Due; or Form DTF-961, Notice of Additional Tax

required by tax regulations, instructions, and forms, is

Due .

found in Articles 22, 26, 26-A, 26-B, 30, 30-A, and 30-B

– your protest must be sent within three years from the time the

of the Tax Law; Article 2-E of the General City Law; and

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

42 USC 405(c)(2)(C)(i).

paid, whichever is later.

The Tax Department will use this information primarily to

New York State residents must ﬁle all other claims on Form

determine and administer tax liabilities due the state and

IT-201-X, Amended Resident Income Tax Return. Nonresidents

city of New York and the city of Yonkers. We will also

and part-year residents must ﬁle all other claims on Form

use this information for certain tax offset and exchange

IT-203-X, Amended Nonresident and Part-Year Resident Income

of tax information programs authorized by law, and for

Tax Return .

any other purpose authorized by law.

Claims must include an explanation of each item of income,

Information concerning quarterly wages paid to

deduction or credit claimed and the signature of both husband and

employees and identiﬁed by unique random identifying

wife, if they originally ﬁled a joint income tax return.

code numbers to preserve the privacy of the employees’

names and social security numbers will be provided to

Enter your daytime telephone number including the area code.

certain state agencies for research purposes to evaluate

This voluntary entry will enable the Tax Department to correct minor

the effectiveness of certain employment and training

errors or omissions by calling you rather than writing or sending back

programs.

your claim. You are not required to give your telephone number.

Failure to provide the required information may result in

Legal representative (executor, administrator, guardian, trustee,

civil or criminal penalties, or both, under the Tax Law.

receiver or other ﬁduciary):

This information will be maintained by the Director of the

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

Registration and Data Services Bureau, NYS Tax

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

Department, Building 8 Room 924, W A Harriman

letters of administration or other similar evidence must be attached

Campus, Albany NY 12227; telephone 1 800 225-5829.

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

From areas outside the U.S. and outside Canada, call

– If a legal representative ﬁles both the original return and the refund

(518) 485-6800.

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

representative also ﬁled the return.

Need Help?

Telephone Assistance is available from 8:30 a.m. to 4:25 p.m. (eastern time),

Power of attorney

Monday through Friday. For tax information, call toll free 1 800 225-5829. To

– An individual (not a legal representative) acting for the taxpayer must

order forms and publications, call toll free 1 800 462-8100. From areas

attach Form DTF-14, Power of Attorney (Individual) , to

outside the U.S. and outside Canada, call (518) 485-6800.

Form IT-113-X.

Fax-on-Demand Forms Ordering System - Most forms are available by fax 24

Failure of paid preparers to conform to certain requirements

hours a day, 7 days a week. Call toll free from the U.S. and Canada

1 800 748-3676. You must use a Touch Tone phone to order by fax. A fax code is

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

used to identify each form.

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

Internet Access -

– failure to sign the tax return or claim for refund;

Access our website for forms, publications, and information.

– failure to include the identifying number of the paid preparer (if an

Hotline for the Hearing and Speech Impaired - If you have access to a

individual paid preparer is an employee of a paid preparer or is a

telecommunications device for the deaf (TDD), you can get answers to your New

partner in a partnership that is a paid preparer, the return or claim

York State tax questions by calling toll free from the U.S. and Canada

for refund must also include the identifying number of the employer

1 800 634-2110. Assistance is available from 8:30 a.m. to 4:15 p.m. (eastern

or partnership);

time), Monday through Friday. If you do not own a TDD, check with independent

living centers or community action programs to ﬁnd out where machines are

– failure to furnish a completed copy of the tax return or claim for

available for public use.

refund to the taxpayer not later than the time the return is presented

for the taxpayer’s signature; or

Persons with Disabilities - In compliance with the Americans with Disabilities

Act, we will ensure that our lobbies, ofﬁces, meeting rooms, and other facilities

– failure to keep a completed copy of the return or claim for refund

are accessible to persons with disabilities. If you have questions about special

prepared for each taxpayer or to keep the name and identiﬁcation

accommodations for persons with disabilities, please call the information numbers

number of each taxpayer for whom a return or claim for refund was

listed above.

prepared on a list and to make the copy or list available for

Mailing Address - If you need to write, address your letter to: NYS Tax

inspection upon request.

Department, Taxpayer Assistance Bureau, W A Harriman Campus,

The period for keeping a completed copy of the return or information

Albany NY 12227.

on the list is three years after the due date of the return (without

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IT-113-X (7/98)

Instructions For Form It-113-X - Claim For Credit Or Refund Of Personal Income Tax

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