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Form 5305-S for Queens New York: What You Should Know
To complete the 5305-SA, simply modify the PDF form template. The purpose of this document is to save taxpayers time from the time that the tax returns and tax refunds are received. IMPORTANT: A CERTIFIED Check MEMBER is a person who is appointed by the Department of Health and Mental Hygiene, New York City to oversee the administration of a custodial account, including monitoring transactions and checking to verify that information provided for purposes of the arrangement is accurate. A Certified Check Mate (CMC), or an agent who has been certified in accordance with the Check Matchers' Manual for Uniform Standards and Recommended Practices (CPR), is an agent who has been assigned or assigned as an administrator for a custodial account. CCS and agents must be certified in accordance with the CPR, which is the same as being a certified check interpreter and is based on written evidence obtained either by correspondence or a written test (e.g., the CPR and Appendix I of IT-501). CCS must pass a test in CPR written language or receive similar written evidence to demonstrate that they can interpret and perform all the tasks required to administer a Custodial Account to a CMD. The following individuals are required to take the written test in order to register as a CMC: (1) A custodian who is not a CMD. (2) A spouse or common law partner who is the custodian as a result of dissolution of a marriage, a common law or dissolved domestic partnership, or a child who is the custodian of a child. (3) A child who is the custodian of a child under the age of 18. Any custodial account or custodial agent must be certified in accordance with the CPR. IMPORTANT: A CERTIFIED Check MEMBER is a person who is appointed by the Department of Health and Mental Hygiene, New York City to oversee the administration of a custodial account, including monitoring transactions and checking to verify that information provided for purposes of the arrangement is accurate.
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