There Is a Newer Version of the New York Consolidated Laws
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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