Old, very old, NY returns

[Arthur Rubin]

My client's uncle died in 2013; research suggests that 2011-2013 returns were never filed.

Preliminary estimates show that no Federal return would have been due, but a NY (state and city) returns might have been due.

Should I suggest that my client file the returns? Would the returns be processed if filed? Under Federal law, there is generally no statue of limitations on unfiled returns. Same under NY law?

As a separate question, what address to put on the returns. NY will be confused if not in NY, but client lives in FL.

(Client contacted me to file (late) 2013-2017 returns for the estate, which I intend to do.)

--

Arthur L. Rubin, AFSP, CRTP
Brea, CA

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[Bob Sandler]

>As a separate question, what address to put on the returns.
>NY will be confused if not in NY, but client lives in FL.

The NY return has places for two addresses - a mailing
address and a "permanent home address." Put the client's FL
address in the space for mailing address. For the "permanent
home address" put the uncle's address as of the end of the
year you are filing for, even though someone else lives
there now. This is what NY expects. They will not be
confused. See "Taxpayer’s permanent home address" in the
instructions for Form IT-201 (page 13 in the 2017
instructions).

Bob Sandler