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Directory Results for New York State Department of Taxation and Finance IT-2664 Nonresident Cooperative Unit Estimated Income Tax Payment For use on sale or transfer of a cooperative unit by a nonresident of New York State Tax Law Article 22, Section 663 Mail your co to New York State Department of Taxation and Finance IT-272-I Instructions for IT-272 Claim for College Tuition Credit for New York State Residents Caution: If you are claimed as a dependent on another person s New York State tax return,