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Directory Results for New York State Department of Taxation and Finance Instructions for IT-259 Claim for Fuel Cell Electric Generating Equipment Credit Personal Income Tax IT-259-I General information Tax Law section 606(g-2) allows a credit for the - tax - to New York State Department of Taxation and Finance Instructions for IT-2658 Report of Estimated Tax for Nonresident Individual Partners and Shareholders New for 2015 Partnerships doing business within the Metropolitan Commuter - tax ny