Tax Law, § 1462(e)

Any change in Federal taxable income must be reported within 90 days, or 120 days in the case of a taxpayer making a combined return for the year affected, after the date of final determination by the Commissioner of Internal Revenue or other officer of the United States, or other competent authority. For a description of change in Federal taxable income and final determination, see section 21-1.3 of this Part.