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State and Local Tax Blog

About This Blog

Taxes in New York (TiNY) is a blog by the Hodgson Russ LLP State and Local Tax Practice Group. The weekly reports are intended to go out within 24 hours of the Division of Tax Appeals’ (DTA) publication of new ALJ Determinations and Tribunal Decisions. In addition to the weekly reports TiNY may provide analysis of and commentary on other developments in the world of New York tax law.  

Showing 46 posts from 2017.

TiNY Report for December 28, 2017 (covering DTA cases issued December 21)

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Two ALJ Determinations and two Tribunal decisions this week.  The last of the DTA cases to top off 2017 as we come to year’s end. 

TiNY Report for December 21, 2014 (covering DTA cases issued December 14)

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One ALJ Determination and nothing else this week.

Not Fake News: Congress Shuts Down Pre-payment of 2018 State Income Taxes!

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On Friday afternoon, we emailed many clients and friends regarding the possibility of a “last chance” to claim a disappearing federal income tax deduction by paying 2018 state income tax estimates at the end of 2017. Apparently some of you didn’t get the email until Sunday. Sad! More on that below.

TiNY Report for December 14, 2017 (covering DTA cases issued December 7)

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One ALJ Determination, three ALJ Orders, and one interesting Tribunal decision this week.  We’re really busy with year-end planning for clients who, among other things, want to maximize their last bites at the state income tax deduction apple.  So we didn’t have enough time to back-fill this week’s Report with our usual clever quippery.

New York State Tax Department Releases 2018 Estimated Tax Vouchers

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Due to the likely elimination of almost the entire SALT deduction in 2018, this could be the last opportunity for taxpayers to pay state and local taxes and still ensure a full federal tax deduction. Keep reading to learn more.

TiNY Report for December 7, 2017 (covering DTA cases issued November 30)

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There was a pleasantly-light load of two ALJ Orders this week to help us get back on our normal “within-24-hours” schedule.  Both are from Judge Connolly.

The Federal Tax Reform Proposals and the Likelihood of a Disappearing SALT Deduction

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Here's what you need to know about the likelihood of a disappearing SALT deduction.

Topics: Tax Reform

TiNY Report for December 1, 2017 (cover DTA cases issued November 23)

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Just three Tribunal decisions this week. 

TiNY Report for November 29, 2017 (covering DTA cases issued November 16)

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The DTA had the determinations posted last Wednesday, but there were some real meaty issues in this batch worthy of special attention that they might not otherwise receive as readers stampeded for the door for the long weekend.  I know it took me a long time to write them up.  And I hope you’ll agree that the subject matter merited a discussion that is more comprehensive than our usual spare approach.

SIDE NOTE:  No one submitted an entry to last week’s TiNY contest.   I guess my example “backronym” was too good.

Two Determinations and an Order last week. 

TiNY Report for November 16, 2017 (covering DTA cases issued November 9)

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A Determination and an ALJ Order today.  Nothing from the Tribunal this week.  The Determination involves (sigh) an untimely request for Conciliation Conference.  The Order involves a petitioner’s request for costs.