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

Universal Citation:
NY Tax L § 616 (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.
§  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  Internal
Revenue  Code;  and  for  taxable  years  beginning  in nineteen hundred
eighty-seven, a resident individual other than a taxpayer whose  federal
exemption  amount  is zero shall be allowed a New York exemption of nine
hundred dollars for each  exemption  for  which  he  is  entitled  to  a
deduction for the taxable year for federal income tax purposes.

(b) Husband and wife. If the New York income taxes of a husband and wife are required to be separately determined but their federal income tax is determined on a joint return, each of them shall be separately entitled to the New York exemptions under subsection (a) of this section to which each would be separately entitled for the taxable year if their federal income taxes had been determined on separate returns.

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