Tax Type
Individual Income Tax
Description
Out-of-state tax credit; Protective claim for refund of tax
Topic
Payment and Refund
Returns/Payments/Records
Date Issued
09-29-1992
September 29, 1992
Re: Protective Claim: Individual Income Tax
Dear**************
This will reply to your letter in which you filed a protective claim for taxable year 1985.
As a resident of Virginia, you and your husband filed an income tax return for taxable year 1985. In 1986 New York state assessed your husband for taxes on income from sources located in New York. Your husband paid the tax and at the same time filed for a refund of the taxes paid to New York claiming that he did not have New York source income. At the same time your husband filed a protective claim with Virginia to provide him with assurance that you could receive an out-of-state credit from Virginia in the event that New York denied the refund, which it did.
Since your husband properly filed a protective claim within the required time period, and you incurred a tax liability to New York, I find basis for issuing a refund by adjusting the out-of-state credit amount on your 1985 income tax return to include the tax amount paid to New York. Your refund will be forthcoming shortly.
If further assistance is needed, please contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/2094
Rulings of the Tax Commissioner