2021 New York Laws
TAX - Tax
Article 22 - Personal Income Tax
Part 2 - Residents
611 - New York Taxable Income of a Resident Individual.

Universal Citation:
NY Tax L § 611 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§  611. New York taxable income of a resident individual. (a) General.
The New York taxable income of a resident individual shall  be  his  New
York  adjusted  gross  income  less  his New York deduction and New York
exemptions, as determined under this part.

(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 New York 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 New York 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 New York taxable income, or

(B) separate taxes may be determined on their separate New York taxable incomes if they both so elect.

(4) If either husband or wife is a resident and the other is a nonresident or part-year resident, separate taxes shall be determined on their separate New York taxable incomes unless such husband and wife determine their federal taxable income jointly and both elect to determine their joint New York taxable income as if both were residents.

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