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New York Free Printable Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260 for 2024 New York New York State and New York City Surety Bond Form - Change of Resident Status - Special Accruals

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New York State and New York City Surety Bond Form - Change of Resident Status - Special Accruals
Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

Department of Taxation and Finance New York State and New York City Surety Bond Form Change of Resident Status – Special Accruals IT-260 (9/15) Tax Law – Sections 639 and 1307 Complete this agreement in triplicate, and forward by registered mail along with your letter of tender and Form IT-201, IT-203, or IT-205 to the address shown on the right of this form. If filing a joint return, use both names. INCOME TAX AUDIT ADMINISTRATOR I IFDAB W A HARRIMAN CAMPUS ALBANY NY 12227-4299 Know all persons by these presents, that I (we) of as principal, and the a corporation organized under the laws of the State of and duly authorized to transact business in the State of New York, having an office and usual place of business at New York, as Surety, are held and firmly bound unto the People of the State of New York and the New York State Department of Taxation and Finance, the sum of lawful money of the United States of America, for the payment whereof we bind ourselves, our successors and assigns, jointly and severally, firmly by these presents. Whereas, the principal on (date) changed resident status for purposes of the income and earnings taxes administered by the commissioner of Taxation and Finance from (full address) (full address) to and is required under sections 637(a), 637(b), 638(a), 638(b), 1307(b), 1307(c), 1307(e), 1307(f), and 801(b) of the Tax Law to determine New York source income for the year , and under sections 651(a), 1307(a), and 1307(d) of the Tax Law to file a return(s) as a resident or part-year resident for the year , and Whereas, due to such change of residence, certain additional amounts were includable under sections 639(a), 639(h), 1307(c), and 1307(f) in computing New York taxable income of the principal on the accrual basis for the taxable period immediately prior to the change of residence, and Whereas, the principal desires not to report on such principal’s return for the taxable period immediately prior to the change of residence the amounts referred to in the preceding paragraph which would otherwise be includable under sections 639(a), 639(h), 1307(c), and 1307(f), and Whereas, the tax for such taxable period prior to the change of residence would have been increased by the amount of $ if such election had not been made, and Whereas, sections 639(d), 639(h), 1307(c), and 1307(f) of the Tax Law require a taxpayer to file a bond to secure future payments of tax, calculated on the amount of deferred income as if no change of residence occurred thereunder; Now, therefore, the condition of this bond is such that if the principal shall pay the full amount of tax, and any penalties and interest thereon, deferred for the year by reason of the election under sections 639(d), 639(h), 1307(c), and 1307(f) of the Tax Law, or shall report for the applicable taxable years all items of income, gain, loss, or deduction, which were accruable for the taxable period immediately prior to such principal’s change of residence and which would otherwise have been required to be included in the principal’s return for such period, then this obligation is to be void; otherwise, it shall be irrevocable and remain in full force and effect. The obligations of the principal(s) and surety under this bond may not be changed or terminated orally. In witness whereof, said principal(s) and surety have signed and sealed this instrument this day of in the year of . Note: Add acknowledgments by both principal and surety, financial statement of surety, etc. (Signed) Principal Principal (spouse) Surety Attorney-in-fact By (signed) 260001150094
Extracted from PDF file 2023-new-york-form-it-260.pdf, last modified September 2006

More about the New York Form IT-260 Individual Income Tax TY 2023

We last updated the New York State and New York City Surety Bond Form - Change of Resident Status - Special Accruals in February 2024, so this is the latest version of Form IT-260, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT-260 directly from TaxFormFinder. You can print other New York tax forms here.

Related New York Individual Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the New York Form IT-260.

Form Code Form Name
Form IT-260.1 Change of Resident Status - Special Accruals

Download all NY tax forms View all 272 New York Income Tax Forms


Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form IT-260 from the Department of Taxation and Finance in February 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of New York Form IT-260

We have a total of twelve past-year versions of Form IT-260 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form IT-260

Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

2022 Form IT-260

Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

2021 Form IT-260

Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

2020 Form IT-260

Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

2019 Form IT-260

Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

2018 Form IT-260

Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

2017 Form IT-260

Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

2016 Form IT-260

Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

2015 Form IT-260

Form IT-260:9/15:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

New York State and New York City Surety Bond Form - Change of Resident Status - Special Accruals 2014 Form IT-260

Form IT-260:9/13:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

New York State and New York City Surety Bond Form - Change of Resident Status - Special Accruals 2013 Form IT-260

Form IT-260:9/13:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260

2012 Form IT-260

Form IT-260:9/12:New York State and New York City Surety Bond Form Change of Resident Status -- Special Accruals: IT260


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