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NY Form 8752: What You Should Know
Form 8752 will not be accepted as proof of payment, or as legal evidence of the amount of the payment, under section 7519 unless a certificate of return or an electronic access agreement has been signed under penalties of perjury. Note to the following instructions: ● If you are a CFC, do not use this form if you have a valid certificate of return to report the election year; otherwise, you will get an error notice. Note to the following instructions: ● If the person you are filing your return with does not have a valid certificate of return and/or an electronic access agreement, do not use this form.
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