The New York Special Conditions section is used to identify unique filing situations that may require additional reporting, special tax treatment, extended filing deadlines, or the completion of additional forms.
Pathway to this entry is:
New York State Return > Basic Information > Special Conditions
Most taxpayers will select None. Only select a Special Condition if it applies to your tax situation.
What Is the Purpose of Special Conditions?
Special Conditions notify the New York Department of Taxation and Finance that your return involves a unique circumstance that may affect:
- Filing requirements.
- Filing deadlines.
- Military tax treatment.
- Residency treatment.
- Reporting requirements.
- Installment payment requests.
Selecting a Special Condition may result in additional questions or documentation requirements.
Available Special Conditions
None
Select this option if none of the special filing situations below apply to you.
Build America Bond Interest (Code A6)
Select this option if you included Build America Bond interest in your Federal Adjusted Gross Income (AGI).
New York requires special reporting of certain Build America Bond interest that was included in federal income.
Losses from Ponzi-Type Fraudulent Investment Arrangements (Code 56)
Select this option if you experienced a Ponzi-type fraudulent investment loss and are claiming a New York theft loss deduction using the federal safe harbor rules.
You should retain documentation supporting the loss and any required federal safe harbor statements.
Death of Spouse (Code D9)
Select this option if your spouse died within 30 days before the due date of your return and you qualify for an automatic 90-day extension of time to file your New York return.
Combat Zone (Code C7)
Select this option if you qualify for an extension of time to file and pay your New York tax due under the combat zone or contingency operation relief provisions.
This generally applies to qualifying military personnel serving in designated combat zones or contingency operations.
Killed in Action (Code K2)
Select this option if you are filing a return on behalf of a member of the armed forces who died while serving in a combat zone.
Special military tax forgiveness provisions may apply.
Out of Country (Code E3)
Select this option if you qualify for the automatic two-month extension of time to file your federal return because you were living or working outside the United States.
If you qualify for the federal extension, the same extension generally applies to your New York return.
Nonresident Alien (Code E4)
Select this option if you are a U.S. nonresident alien for federal income tax purposes and qualify to file your federal return on or before June 15.
The filing deadline for your New York return is also extended to June 15.
Extension of Time to File Beyond Six Months (Code E5)
Select this option if either of the following applies:
- You qualify for an extension beyond six months because you are outside the United States and Puerto Rico and requested additional time to file from the IRS.
- You received a federal extension using Form 2350 to qualify for:
- The Foreign Earned Income Exclusion.
- The Foreign Housing Exclusion.
- The Foreign Housing Deduction.
Keep copies of any federal extension requests or approvals with your tax records.
Military Special Conditions
Military Spouse Exempt Income (Nonresident & Part-Year Returns Only)
Select this option if you are a qualifying military spouse claiming exempt income under federal military spouse residency relief provisions.
Military Servicemember and Electing to Use Own State of Legal Residence
Select this option if you are a military servicemember electing to use your own state of legal residence for tax purposes.
Military Servicemember and Electing to Use Spouse's State of Legal Residence
Select this option if you are a military servicemember electing to use your spouse's state of legal residence.
Military Servicemember and Electing to Use State of Duty Station
Select this option if you are a military servicemember electing to use your duty station state under applicable federal residency rules.
Civilian Spouse of Military Servicemember and Electing to Use Own State of Legal Residence
Select this option if you are the civilian spouse of a military servicemember and are maintaining your own legal state of residence.
Civilian Spouse of Military Servicemember and Electing to Use Servicemember's State of Legal Residence
Select this option if you are electing to use your military spouse's state of legal residence.
Civilian Spouse of Military Servicemember and Electing to Use Servicemember's State of Duty Station
Select this option if you are electing to use your military spouse's duty station state for residency purposes.
Spouse with Different Yonkers Resident Status
Select this option if you and your spouse had different Yonkers residency statuses during the tax year.
This may affect the calculation of Yonkers tax.
Request an Installment Payment Agreement
Select this option if you would like to request an installment payment agreement for taxes owed to New York.
Approval of any payment agreement is determined by the New York Department of Taxation and Finance.
How Do Special Conditions Affect My Return?
Selecting a Special Condition may:
- Trigger additional questions.
- Require supporting documentation.
- Affect filing deadlines.
- Change military tax treatment.
- Affect residency calculations.
- Create additional filing requirements.
The impact depends on the condition selected.
Important Information
- Most taxpayers will select None.
- Only select a Special Condition if it specifically applies to your filing situation.
- Some Special Conditions relate to filing extensions and do not change the amount of tax owed.
- Military residency elections should be reviewed carefully, as they may affect residency and taxation.
- Certain Special Conditions may require additional supporting documentation.
- Keep documentation supporting any selected Special Condition with your tax records.
Additional Information
Review each Special Condition carefully before making a selection. Choosing the correct option helps ensure your New York return is prepared accurately and that any special filing benefits or requirements are properly applied.