Change of election
Source:
Section 661 — Change of election, https://www.nysenate.gov/legislation/laws/TAX/661 (updated Sep. 22, 2014; accessed Jan. 3, 2026).
651
Returns and liabilities 652
Time and place for filing returns and paying tax 653
Signing of returns and other documents 654
Relief from joint and several liability on joint return 657
Extensions of time 658
Requirements concerning returns, notices, records and statements 659
Report of federal changes, corrections or disallowances 659–A
Reporting of federal partnership adjustments 660
Election by shareholders of S corporations 661
Change of election 662
Computation of tax where taxpayer restores substantial amount held under claim of right 663
Estimated tax on sale or transfer of real property by nonresident
Returns and liabilities 652
Time and place for filing returns and paying tax 653
Signing of returns and other documents 654
Relief from joint and several liability on joint return 657
Extensions of time 658
Requirements concerning returns, notices, records and statements 659
Report of federal changes, corrections or disallowances 659–A
Reporting of federal partnership adjustments 660
Election by shareholders of S corporations 661
Change of election 662
Computation of tax where taxpayer restores substantial amount held under claim of right 663
Estimated tax on sale or transfer of real property by nonresident
