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Guidebook to New York Taxes (2025)

Format: Print Book
Product ID: 10032692-0015
ISBN: 9780808060413
Provides practitioners with concise and authoritative information on New York State taxation.


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The Guidebook to New York Taxes is the perfect resource for accurate and concise explanations of New York tax law for practitioners working with state taxation in New York. Designed as a quick reference work, this handbook presents succinct discussions of state and local tax law and regulations and significant cases and administrative rulings. This annual publication is crucial to tax practitioners and advisors to in-state and multistate businesses and those who file New York returns or advise on New York taxes.

It includes detailed discussion of major New York State taxes, including:

  • Corporation franchise tax
  • Personal income tax
  • Sales and use taxes.

Major New York City taxes are also covered in detail--e.g., the business corporation tax, the general corporation tax, the tax on banking corporations, the personal income tax on residents, and the unincorporated business tax, as well as, property taxes, listing of administrative agencies/directory, and other miscellaneous state taxes (e.g., motor fuels, cigarette/tobacco, and public utilities taxes).

Particular emphasis is placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook also discusses the general property tax levied by local governments, as well as covering the many other State and City taxes.

For the user’s convenience in determining what is new in the New York tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2023 for the 2024 tax year, legislative changes effective after 2023 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the New York and related federal provisions are provided throughout for those who wish to examine the full text of the applicable law. Also, detailed Tables of Contents and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive New York Tax Reports subscription service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

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More Information
Contributors Wolters Kluwer Editorial Staff
Product Type Publications
ISBN 9780808060413
Format Print Book
Wolters Kluwer Tax Writers
Wolters Kluwer Tax Writers
Our Canadian Tax Writers Team is composed of several subject matter experts who bring decades of experience and specialized knowledge. Every year, the team conducts a thorough review of the book to ensure the content is accurate, current, and practical. The book is updated to reflect changes such as multiple legislative amendments, indexed amounts, major court decisions, and changes to government forms and policies. Authors with specializations in areas such as tax filing, law, tax planning, and trusts collaborate and apply their specialized knowledge to the production of the book. The final product is a definitive book that you can rely on.