627 – Gift for Breast Cancer Research and Education.
§ 627. Gift for breast cancer research and education. Effective for any tax year commencing on or after January first, nineteen hundred ninety-six, an individual in any taxable year may elect to contribute to the breast cancer research and education fund. Such contribution shall be in any whole dollar amount and shall not reduce the […]
627-A – Gift for Honor and Remembrance of Veterans.
§ 627-a. Gift for honor and remembrance of veterans. Effective for any tax year commencing on or after January first, two thousand thirteen, an individual in any taxable year may elect to contribute to the veterans remembrance and cemetery maintenance and operation fund. Such contribution shall be in any whole dollar amount and shall not […]
618 – New York Taxable Income of a Resident Estate or Trust.
§ 618. New York taxable income of a resident estate or trust. The New York taxable income of a resident estate or trust means its federal taxable income as defined in the laws of the United States for the taxable year, with the following modifications: (2) There shall be subtracted the modifications described in paragraphs […]
619 – Share of a Resident Estate, Trust or Beneficiary in New York Fiduciary Adjustment.
§ 619. Share of a resident estate, trust or beneficiary in New York fiduciary adjustment. (a) General. An adjustment shall be made in determining New York taxable income of a resident estate or trust under section six hundred eighteen, or New York adjusted gross income of a resident beneficiary of any estate or trust under […]
620 – Credit for Income Tax of Another State.
§ 620. Credit for income tax of another state. (a) General. A resident shall be allowed a credit against the tax otherwise due under this article for any income tax imposed on such individual for the taxable year by another state of the United States, a political subdivision of such state, the District of Columbia […]
620-A – Credit Against Separate Tax.
§ 620-A. Credit against separate tax. (a) General. A resident shall be allowed a credit against the separate tax otherwise due under section six hundred three for any income tax imposed for the taxable year by another state of the United States, a political subdivision of such state, the District of Columbia or a province […]
621 – Credits to Trust Beneficiary Receiving Accumulation Distribution.
§ 621. Credits to trust beneficiary receiving accumulation distribution. (a) General. A resident beneficiary of a trust whose New York adjusted gross income includes all or part of an accumulation distribution by such trust, as defined in section six hundred sixty-five of the internal revenue code, including a beneficiary who is required to make the […]
614 – New York Standard Deduction of a Resident Individual.
§ 614. New York standard deduction of a resident individual. (a) Unmarried individual. For taxable years beginning after nineteen hundred ninety-six, the New York standard deduction of a resident individual who is not married nor the head of a household nor a surviving spouse nor an individual who is claimed as a dependent by another […]
615 – New York Itemized Deduction of a Resident Individual.
§ 615. New York itemized deduction of a resident individual. (a) General. If federal taxable income of a resident individual is determined by itemizing deductions or claiming the federal standard deduction from his or her federal adjusted gross income, he or she may elect to deduct his or her New York itemized deduction or claim […]
616 – New York Exemptions of a Resident Individual.
§ 616. New York exemptions of a resident individual. (a) General. For taxable years beginning after nineteen hundred eighty-seven, a resident individual shall be allowed a New York exemption of one thousand dollars for each exemption for which he is entitled to a deduction for the taxable year under section one hundred fifty-one(c) of the […]