IT-260.1: Change of Resident Status - Special Accruals

Form IT-260.1 is an agreement for taxpayers changing from resident to nonresident status for New York State and/or New York City personal income tax purposes. It records an election to report on the cash receipts basis for the period before the change, the resulting tax deferral,

Versions

• Revision 2015-09
• Revision 2015-09