The New York State Department of Taxation & Finance has added updates to its Corporate Tax Reform FAQs, which appear on its website, to provide general guidance regarding corporate tax reform under Article 9-A. Among the newly added FAQs are how the economic nexus rules will apply to S corporations, whether the receipts of unitary affiliates that are protected from tax under Public Law 86-272 must be considered for purposes of the annual $1 million economic nexus threshold, and when a fiscal year Article 32 filer may still be required to file an Article 32 return for fiscal years that begin before January 1, 2015. bus/ct/corp_tax_reform_faqs.htm