Sec. 6-1.2. Short period reports

Tax Law, § 211(1)

A short period report is required in the case of:

(a) a newly organized taxpayer whose first accounting period is less than 12 months; or

(b) a foreign corporation which becomes subject to tax in New York State subsequent to the commencement of its Federal accounting period; or

(c) a taxpayer which dissolves, merges, consolidates or ceases to be subject to tax in New York State prior to the close of its accounting period for Federal income tax purposes; or

(d) a taxpayer which changes its accounting period for Federal income tax purposes; or

(e) a taxpayer which becomes part of or ceases to be part of a Federal consolidated group during the year; or

(f) a taxpayer which changes from one Federal consolidated group to another Federal consolidated group during the year.