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<head>
<title>NYS Tax &amp; Finance Home Page</title>
<meta name="description" content="The New York State Department of Taxation and Finance web-site provides downloadable tax forms, instructions, publications, press releases, statistics, electronic filing information, information on how to reach us, and much more.">
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<body>
<table border="0" width="100%" cellpadding="0" cellspacing="0" bgcolor="#0000A0">
<tr>
<td width="74" align="left"><a name="top"><img src="images/SEAL.GIF" alt="State Seal of New York" border="0" WIDTH="74" HEIGHT="72"></a></td>
<td align="center"><strong><font face="Arial" color="#FFFF80"><big><big>New York State
Department of Taxation and Finance</big></big></font><br>
<a href="http://www.state.ny.us/governor/" style="color: rgb(255,255,255)"><font face="Arial" color="#FFFFFF"><small>George E. Pataki, Governor</small></font></a>&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp; <a href="taxnews/commiss.htm" style="color: rgb(255,255,255)"><font face="Arial" color="#FFFFFF"><small>Arthur J. Roth, Commissioner</small></font></a></strong></td>
</tr>
</table>
<table bgcolor="#00FFFF" cellspacing="0" cellpadding="0" width="100%">
<tr>
<td><table border="0" bgcolor="#00FFFF" cellspacing="0" cellpadding="0">
<tr>
<td><a href="search/search.asp" OnMouseOut="isimgact( 'search',0)" OnMouseOver="isimgact( 'search',1)"><img src="images/searchn.gif" border="0" alt="Search" name="search" WIDTH="110" HEIGHT="20"></a></td>
<td><img src="images/separator.gif" alt="seperator" WIDTH="2" HEIGHT="20"></td>
<td><a href="nyshome/online.htm" OnMouseOut="isimgact( 'online',0)" OnMouseOver="isimgact( 'online',1)"><img src="images/onlinen.gif" border="0" alt="Online Services" name="online" WIDTH="110" HEIGHT="20"></a></td>
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<table border="0" width="100%">
<tr>
<td valign="top"><table border="0" width="100%" bgcolor="#C0C0C0" cellpadding="0">
<tr>
<td align="center" width="100%" bgcolor="#0000A0"><strong><font color="#FFFFFF">Tax Links</font></strong></td>
</tr>
<tr>
<td><a href="nyshome/index.htm" OnMouseOut="isimgact( 'index',0)" OnMouseOver="isimgact( 'index',1)"><img src="images/indexn.gif" alt="Site Index - Table of Contents" name="index" border="0" WIDTH="300" HEIGHT="22"></a></td>
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<tr>
<td><a href="pubs_and_bulls/index.html" OnMouseOut="isimgact( 'pubs',0)" OnMouseOver="isimgact( 'pubs',1)"><img src="images/pubsn.gif" alt="Publications and Technical Bulletins" name="pubs" border="0" WIDTH="300" HEIGHT="22"></a></td>
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<tr>
<td><a href="elf/index.html" OnMouseOut="isimgact( 'elf',0)" OnMouseOver="isimgact( 'elf',1)"><img src="images/elfn.gif" alt="Personal Income Tax Electronic Filing" name="elf" border="0" WIDTH="300" HEIGHT="22"></a></td>
</tr>
<tr>
<td><a href="Faq/default.htm" OnMouseOut="isimgact( 'faq',0)" OnMouseOver="isimgact( 'faq',1)"><img src="images/faqn.gif" alt="Frequently Asked Questions - Income Tax for Year 1998" name="faq" border="0" WIDTH="300" HEIGHT="22"></a></td>
</tr>
<tr>
<td><a href="nyshome/bill_of_rights.htm" OnMouseOut="isimgact( 'rights',0)" OnMouseOver="isimgact( 'rights',1)"><img src="images/rightsn.gif" alt="Taxpayer Bill of Rights" name="rights" border="0" WIDTH="300" HEIGHT="22"></a></td>
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<td><a href="Statistics/default.htm" OnMouseOut="isimgact( 'stats',0)" OnMouseOver="isimgact( 'stats',1)"><img src="images/statsn.gif" alt="Tax Policy and Statistical Reports" name="stats" border="0" WIDTH="300" HEIGHT="22"></a></td>
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<tr>
<td><a href="wt/index.html" OnMouseOut="isimgact( 'wt',0)" OnMouseOver="isimgact( 'wt',1)"><img src="images/wtn.gif" alt="Employer Withholding and Wage Reporting" name="wt" border="0" WIDTH="300" HEIGHT="22"></a></td>
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<tr>
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</tr>
<tr>
<td><a href="nyshome/related.htm" OnMouseOut="isimgact( 'links',0)" OnMouseOver="isimgact( 'links',1)"><img src="images/linksn.gif" alt="Links To Related Sites" name="links" border="0" WIDTH="300" HEIGHT="22"></a></td>
</tr>
<tr>
<td><a href="http://www.state.ny.us/" OnMouseOut="isimgact( 'nyshome',0)" OnMouseOver="isimgact( 'nyshome',1)"><img src="images/nyshomen.gif" alt="New York State Home Page" name="nyshome" border="0" WIDTH="300" HEIGHT="22"></a></td>
</tr>
</table>
</td>
<td valign="top"><table border="0" width="100%">
<tr>
<td colspan="2" align="center" width="100%" bgcolor="#0000A0"><font color="#FFFFFF"><strong>New
Tax Information</strong></font></td>
</tr>
<tr>
<td valign="top"><img src="images/new1.gif" border="0" alt="New!" WIDTH="32" HEIGHT="16"></td>
<td><a href="taxnews/mtg_110899.htm">Commissioner of Taxation and Finance to Hold Open
Meeting</a> (11/05/99)</td>
</tr>
<tr>
<td valign="top"><img src="images/new1.gif" border="0" alt="New!" WIDTH="32" HEIGHT="16"></td>
<td><a href="taxnews/int_curr.htm">Tax Department Releases Interest Rates for 1/1/00 -
3/31/00</a> (11/04/99)</td>
</tr>
<tr>
<td valign="top"><img src="images/new1.gif" border="0" alt="New!" WIDTH="32" HEIGHT="16"></td>
<td><a href="taxnews/smuggle.htm">NYS Tax and Finance, Brooklyn DA Extinguish Major
Cigarette Smuggling Operation</a> (10/29/99)</td>
</tr>
<tr>
<td colspan="2" align="center" width="100%" bgcolor="#0000A0"><font color="#FFFFFF"><strong>Announcements
and Reminders</strong></font></td>
</tr>
<tr>
<td></td>
<td><a href="taxnews/commuter_tax_10-27.htm">Employers Advised to Continue Withholding
For Non-New Yorkers</a></td>
</tr>
<tr>
<td></td>
<td><a HREF="forms/updates/forms_updates.htm">Forms Corrections and Changes</a></td>
</tr>
<tr>
<td></td>
<td><a href="http://media.state.ny.us/nystar/intro.htm">Governor Pataki's Interactive
School Tax Relief (STAR) Web Page</a></td>
</tr>
<tr>
<td></td>
<td><a href="taxnews/pub51.htm">New York State's Farmers' School Tax Credit</a></td>
</tr>
</table>
</td>
</tr>
</table>
<table border="0" width="100%">
<tr>
<td width="100%" align="center" bgcolor="#0000A0"><font color="#FFFFFF"><strong>Ethnic/Minority
Outreach Project</strong></font></td>
</tr>
</table>
<div align="center"><center>
<table cellspacing="0" cellpadding="0">
<tr>
<td><a href="nyshome/outreach.htm"><img src="images/outreach.gif" alt="EMOP Team" border="0" WIDTH="80" HEIGHT="123"></a></td>
<td>&nbsp; </td>
<td><a href="nyshome/outreach.htm">New York State Tax Department<br>
Launches Sweeping Outreach Initiative</a></td>
</tr>
</table>
</center></div>
<table border="0" width="100%">
<tr>
<td colspan="3" align="center" width="100%" bgcolor="#0000A0"><font color="#FFFFFF"><strong>Employment</strong></font></td>
</tr>
<tr>
<td valign="top"><img src="images/flasher.gif" alt="FLASH!" WIDTH="61" HEIGHT="32"></td>
<td valign="top"><a href="empopps/empopps.htm">Employment<br>
Opportunities</a></td>
<td><img src="images/empbanner.gif" alt="Attorneys, Recent Law School Graduates, Accounting and Auditing Majors..." WIDTH="400" HEIGHT="25"></td>
</tr>
</table>
<table border="0" width="100%">
<tr>
<td width="100%" bgcolor="#0000A0"><p align="center"><strong><font color="#FFFFFF">Comments
and Suggestions</font></strong></td>
</tr>
</table>
<table border="0" width="100%">
<tr>
<td width="22%"><h2><u>WANTED:</u><br>
Your Opinion!</h2>
</td>
<td width="78%">The Department is currently working on a project to add new, interactive
features to the web site, and your suggestions will be considered and appreciated.&nbsp;
Please send your suggestions, as well as any comments on the content of this web site to:
&nbsp; <a href="mailto:Web_Master@tax.state.ny.us">Web_Master@tax.state.ny.us</a></td>
</tr>
</table>
<table border="0" width="100%">
<tr>
<td width="100%" bgcolor="#0000A0"><p align="center"><strong><font color="#FFFFFF">Be Part
of the Count! - Census 2000</font></strong></td>
</tr>
</table>
<div align="center"><center>
<table>
<tr>
<td><a href="http://www.census2000.state.ny.us"><img src="images/censuslogo3a.gif" border="0" alt="NYS Census 2000 logo" WIDTH="100" HEIGHT="88"></a></td>
<td>&nbsp; </td>
<td valign="middle"><strong>Be Part of the Count!</strong> <p><a href="http://www.census2000.state.ny.us">New York State's Census 2000 Complete Count
Website</a> </td>
</tr>
</table>
</center></div>
<table border="0" width="100%">
<tr>
<td colspan="3" align="center" bgcolor="#0000A0"><font color="#FFFFFF"><strong><a name="disclaimer">Important Note</a></strong></font></td>
</tr>
<tr>
<td width="5%">&nbsp; </td>
<td width="90%"><strong><small><br>
<font color="#363636">The information you find here might be out of date because of law
changes. &nbsp;Even when up-to-date, this information may not precisely fit your
situation. &nbsp;If you must have up-to-date advice tailored to your circumstances, you
may wish to consult a tax adviser. </font></small></strong></td>
<td width="5%">&nbsp; </td>
</tr>
</table>
<hr>
<p align="center"><a href="#top">Return to the top of page</a></p>
<p align="center"><a href="index.html">Tax Department Home Page</a> | <a href="nyshome/index.htm">Site
Index - TOC</a> | <a href="search/search.asp">Search</a> | <a href="nyshome/how_to_reach.htm">How to Reach Us</a><br>
<a href="Forms/default.htm">Forms and Instructions</a> | <a href="pubs_and_bulls/default.htm">Publications and Technical Bulletins</a> | <a href="Faq/default.htm">FAQs</a><br>
<a href="Taxnews/default.htm">Tax News</a> | <a href="Statistics/default.htm">Tax Policy
and Statistical Reports</a> | <a href="http://www.state.ny.us">NYS Home Page</a> </p>
<hr>
<p>Last modified on November 5, 1999<br>
</p>
</body>
</html>
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Last defaced on November 6th, 1999 by hV2k.
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