2006 New York Code - City Taxable Income Of A City Resident Individual.



 
    §  11-1711  City  taxable  income of a city resident individual. * (a)
  General. The city taxable income of a city resident individual shall  be
  his city adjusted gross income less his city deduction and city personal
  exemptions, as determined under this chapter.
    * NB There are two sub. (a)'s
    * (a)  General.  The city taxable income of a city resident individual
  shall be his city adjusted gross income less his city deduction and city
  exemptions, as determined under this chapter.
    * NB Applicable to taxable years beginning after 1987
    * (b) Husband and wife.
    (1) If the federal taxable income of husband or wife is determined  on
  a   separate  federal  return,  their  city  taxable  incomes  shall  be
  separately determined.
    (2) If the federal taxable income of husband and wife is determined in
  a joint federal return, or if neither files a federal return:
    (A) their tax shall be determined on their joint city taxable  income,
  or
    (B)  separate  taxes  may be determined on their separate city taxable
  incomes if they so elect and if they comply with the requirements of the
  tax commission in setting forth information on a single form.
    (3) If either husband or wife  is  a  resident  and  the  other  is  a
  nonresident,  a  separate  tax  shall  be determined on the city taxable
  income of the resident spouse on such single or separate forms as may be
  required by the tax commission, unless both  elect  to  determine  their
  joint New York taxable income as if both were residents.
    * NB There are two sub. (b)'s
    * (b) Husband and wife.
    (1) If the federal taxable income of husband or wife, both of whom are
  residents,  is  determined  on  a  separate  federal  return, their city
  taxable incomes shall be separately determined.
    (2) If the federal taxable income of husband and wife,  both  of  whom
  are  residents,  is  determined  on  a  joint federal return, their city
  taxable income shall be determined jointly.
    (3) If neither husband or wife, both of whom are  residents,  files  a
  federal return:
    (A)  their tax shall be determined on their joint city taxable income,
  or
    (B) separate taxes may be determined on their  separate  city  taxable
  incomes if they both so elect.
    (4)  If  either  husband  or  wife  is  a  resident and the other is a
  nonresident, a separate tax shall be  determined  on  the  city  taxable
  income of the resident spouse on a separate form unless such husband and
  wife  determine  their  federal taxable income jointly and both elect to
  determine their joint city taxable income as if both were residents.
    * NB Applicable to taxable years beginning after 1986

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