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Form IT-260 New York State and New York City Surety Bond Form - Change of Resident Status - Special Accruals - New York
What Is Form IT-260?
This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. Check the official instructions before completing and submitting the form.
FAQ
Q: What is Form IT-260?
A: Form IT-260 is the New York State and New York City Surety Bond Form.
Q: What is the purpose of Form IT-260?
A: The purpose of Form IT-260 is to report a change of resident status and any special accruals in New York.
Q: Who needs to file Form IT-260?
A: Form IT-260 must be filed by individuals who have changed their resident status and have special accruals in New York.
Q: What is considered a change of resident status?
A: A change of resident status includes becoming a nonresident of New York or changing from a nonresident to a resident of New York.
Q: What are special accruals?
A: Special accruals are income or deductions that must be prorated for the period of residency and nonresidency.
Q: When should Form IT-260 be filed?
A: Form IT-260 should be filed within 10 days after the change of resident status and special accruals occur.
Q: Are there any penalties for not filing Form IT-260?
A: Yes, there may be penalties for not filing Form IT-260 or for filing it late.
Q: Is Form IT-260 only applicable to residents of New York City?
A: No, Form IT-260 is applicable to residents of both New York State and New York City.
Form Details:
- Released on September 1, 2015;
- The latest edition provided by the New York State Department of Taxation and Finance;
- Easy to use and ready to print;
- Quick to customize;
- Compatible with most PDF-viewing applications;
- Fill out the form in our online filing application.
Download a fillable version of Form IT-260 by clicking the link below or browse more documents and templates provided by the New York State Department of Taxation and Finance.
