N.Y. Comp. Codes R. & Regs. tit. 20 § 2385.2

Current through Register Vol. 46, No. 53, December 31, 2024

Section 2385.2 - Income data

(a) General. Paragraph (k) of subdivision 1 of section 3602, of the Education Law requires computation of the income data for the alternate pupil wealth ratio. Such income data shall consist of:

(1) New York State's adjusted gross income; and

(2) the district's adjusted gross income.

(b) Determination of New York State's adjusted gross income. New York State's adjusted gross income shall be determined by adding together the amounts of New York adjusted gross incomes of resident individuals reported by such individuals on New York State resident personal income tax returns on which a county of residence was also reported. Such returns shall be those for calendar years two years prior to the calendar year in which the current school year commences, and in the case of taxpayers reporting on a fiscal basis other than a calendar year, for taxable years ending in the calendar year (but no later than December 31st of such calendar year) one year prior to the calendar year in which the current school year commences. However, only those returns shall be considered which were processed prior and up to the date set forth in the report required to be submitted in accordance with section 2385.3 of this Part. Such date shall be no later than January 17th of the calendar year in which the current school year commences. A return shall be deemed to be processed if such return was filed and the information on such return, including the income data appearing on such return, has been stored in a computer operated by the Department of Taxation and Finance in such a manner that access to such income data is readily available.

(c) Determination of district's adjusted gross income.

(1) The district's adjusted gross income shall be determined by:

(i) ascertaining the resident personal income tax returns, includable in determining New York State's adjusted gross income in accordance with subdivision (b) of this section, on which taxpayers have clearly indicated, in the manner provided for by such returns, the school districts in which they are residents; and

(ii) adding together for each school district all the amounts of New York adjusted gross incomes of resident individuals reported on the returns ascertained under subparagraph (i) of this paragraph, on which that same school district was clearly indicated.

(2)

(i) A school district shall be deemed to have been clearly indicated only if:

(a) a school district code number required to be set forth by the taxpayer in his return is clearly set forth on such return that is, in the manner provided for in such return and in the instructions for filing such return; and

(b) that school district code number is the code number of a school district located in whole or in part in the county which was stated on the return to be the taxpayer's county of residence.

(ii) Where the school district is clearly indicated on the return in accordance with the provisions of subparagraph (i) of this paragraph, the name of a school district shall be disregarded, and the fact that the name of a school district has been omitted, or is other than the one to which the code number clearly set forth on the return has been assigned, shall not be considered.

Example:Assume that on the instructions for filing resident personal income tax returns, the Albany school district, which is located in Albany County, has been assigned code number 005, the Bethlehem school district, also in Albany County, has been assigned code number 051, and the Alfred Almond school district, which is located in Allegany County, has been assigned code number 010. Of those returns in which taxpayers have reported Albany County as the county of residence and have clearly set forth the code number 005 (the code number for the Albany school district), most are those on which taxpayers have set forth Albany as the name of the school district, some are returns on which taxpayers have not set forth the name of a school district, and others are returns on which taxpayers have stated "Bethlehem" (located in Albany County) and still others have stated "Alfred Almond" (located in Allegany County) to be the name of their school district. Since the school district has been clearly indicated as the one bearing code number 005 and is assigned to a school district (the Albany school district) located in the county stated to be the county of residence (Albany County) all the returns will be assigned to the Albany school district, regardless of whether the school district name was set forth or set forth as the name of a school district other than "Albany" school district.

(iii) For school years commencing on or after July 1, 1982:

(a) where the code number set forth in a return for a taxable year ending on or after December 31, 1980 is not one assigned to a school district located in whole or in part in the county which was stated on the return to be the taxpayer's county of residence, but the name of a school district located in such county has been clearly set forth in the return; or

(b) where a district code number is not set forth in the return, but the name of a school district is clearly set forth in the return and is located in whole or in part in the county which was stated on the return to be the taxpayer's county of residence, the return may be considered one in which the school district was clearly indi cated.

Example:Assume that the code numbers assigned to various school districts are the same for 1979 and 1980 returns and, as in the above example, that the code number of the Albany school district located in Albany County is 005, that of Bethlehem school district, also located in Albany County, is 051 and that of Alfred Almond school district located in Allegany County is 010. Of those returns on which taxpayers have reported Albany County as their county of residence and have named "Bethlehem" as a school district, some are returns on which the code number 005 (the code number for the Albany school district located in Albany County) has been indicated, others are returns on which the code number 010 (the code number for the Alfred Almond school district located in Allegany County) has been indicated, and still others are returns which do not contain any school district code number. As concluded in the previous example, those returns on which the code number 005 has been indicated will be assigned to the Albany school district with respect to returns for both 1979 and 1980, regardless of the fact that the returns listed "Bethlehem" as the name of the school district. The other returns, on which the code number 010 has been indicated, or which do not contain any school district code number will, with respect to the 1979 returns not be assigned to any school district since no school district has been clearly indicated for such year. However, they may, with respect to the 1980 returns, be assigned to the Bethlehem school district, since for such year and subsequent years, those returns may be considered returns in which the school district was clearly indicated.

(3)

(i) Where a school district is located in more than one county, the district's adjusted gross income may first be determined tentatively on a county basis. In that case, instead of the computation provided for in subparagraph (1)(ii) of this subdivision there shall be added together all the amounts of New York adjusted gross incomes of resident individuals reported on the returns ascertained under paragraph (1) of this subdivision on which both that same school district was clearly indicated and the same county of residence was reported. The amounts so ascertained for such school district on a county basis shall, when added together equal the amount of such school district's adjusted gross income.

Example:The Burnt Hills (Ballston Lake) school district is located partly in Saratoga County and partly in Schenectady County. As appearing on the instructions for filing 1979 resident personal income tax returns, that school district has been assigned code number 074. In examining the 1979 returns (including both returns for the 1979 calendar year and for fiscal years ending in the next calendar year but on or before December 30, 1980) in which taxpayers have indicated the school district code number 074, it is ascertained that some taxpayers listed Albany County as the county of residence, others have listed Schenectady County as the county of residence, and the remainder have listed Saratoga County as the county of residence. The returns bearing code number 074 and listing Albany County as the county of residence shall not be included in determining the Burnt Hills district's adjusted gross income. The commissioner may include in this report either:

(i) a single amount which is the total school district's adjusted gross income by examining all pertinent returns on which the code number 074 is indicated by the taxpayer and on which returns, either Schenectady County or Saratoga County is reported by the taxpayer as the county of residence, and adding together all the New York adjusted gross incomes stated on the returns; or

(ii) two separate amounts: the amount obtained by adding together all the New York adjusted gross incomes stated on returns on which the code number 074 is listed by the taxpayer and on which Schenectady County is reported by the taxpayer as his county of residence, and the amount obtained by adding together all the New York adjusted gross incomes stated on returns on which the code number 074 is listed by the taxpayer and on which Saratoga County is reported by the taxpayer as his county of residence.

(d) Where a county of residence is not reported on a return in the manner provided for in such return and in the instructions for filing such return, but such information is readily ascertainable from such return on which the county of residence of the taxpayer is clearly stated, such return may be considered to be one in which the county of residence was reported, and where such county is coterminous with a school district, such return may be considered one on which the school district was properly indicated.

(e) Each borough of the City of New York shall be considered a school district located in the county of the State of New York which is coterminous with that borough.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2385.2