Form updates - withholding tax
The following changes were not reflected on the forms for 2018 when they went to print.
Select a tax form from the following list to identify the changes affecting that form. If a form is not listed, there have been no changes affecting that form.
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In general, when preparing a New York State income tax return, a taxpayer must use the same filing status that is used on their federal return. If a taxpayer did not have to file a federal return, they must use the same filing status that would have been used if they had filed.
The IRS has changed the filing status Qualifying Widow(er) with dependent child to Qualifying widower on federal income tax forms (for information on determining your federal filing status , see www.irs.gov)
Therefore, when reading any New York State income tax forms or instructions, substitute Qualifying Widow(er) for Qualifying Widow(er) with dependent child.