New York Tax Law Part 2 - RESIDENTS

• 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...
• 612 - New York Adjusted Gross Income of a Resident Individual.
  (a) General. The New York adjusted gross income of a resident individual means his federal adjusted gross income as defined in the laws of the...
• 613 - New York Deduction of a Resident Individual.
  The New York deduction of a resident individual shall be his New York standard deduction unless he elects to deduct his New York itemized deduction...
• 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...
• 615 - New York Itemized Deduction of a Resident Individual.
  (a) General. If federal taxable income of a resident individual is determined by itemizing deductions from his federal adjusted gross income, he may elect to...
• 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...
• 617 - Resident Partners and Shareholders of S Corporations.
  (a) Partner's and shareholder's modifications. In determining New York adjusted gross income and New York taxable income of a resident partner or a resident shareholder...
• 617-a - Residents; Special Provisions.
  Notwithstanding any other provisions of this article, the New York adjusted gross income and the New York taxable income of a resident individual or partner...
• 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...
• 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...
• 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 for the taxable...
• 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...
• 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,...
• 624 - Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Resident Individuals, Estates and Trusts.
  (a) Amount of separate tax. The amount of tax imposed under section six hundred three for any taxable year, with respect to the ordinary income...
• 625 - Gift for Fish and Wildlife Management.
  Effective for any tax year commencing on or after January first, nineteen hundred eighty-two, an individual in any taxable year may elect to contribute to...
• 626 - The United States Olympic Committee/lake Placid Olympic Training Center Fund.
  Effective for any taxable year commencing on or after the first day of January next succeeding the effective date of this section, an individual in...
• 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...
• 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...
• 627-b - Gift for Assisting Homeless Veterans.
  Effective for any tax year commencing on or after January first, two thousand fifteen, an individual in any taxable year may elect to contribute to...
• 627-c - Gift for New York State Veterans' Homes.
  Effective for any tax year commencing on or after January first, two thousand seventeen, an individual in any taxable year may elect to contribute to...
• 628 - Gift for Missing and Exploited Children Clearinghouse Fund.
  Effective for any tax year commencing on or after January first, nineteen hundred ninety-seven, an individual in any taxable year may elect to contribute to...
• 629 - Gift for Alzheimer's Disease Support Services.
  Effective for any tax year commencing on or after January first, two thousand, an individual in any taxable year may elect to contribute to the...
• 629-a - Gift for Eliminating the Stigma Relating to Mental Illness.
  Effective for any tax year commencing on or after January first, two thousand fifteen, an individual in any taxable year may elect to contribute to...
• 630 - Gift for Prostate and Testicular Cancer Research and Education.
  Effective for any tax year commencing on or after January first, two thousand four, an individual in any taxable year may elect to contribute to...
• 630-a - Gift for World Trade Center Memorial Foundation.
  Effective for any tax year commencing on or after January first, two thousand five, a taxpayer in any taxable year may elect to contribute to...
• 630-b - Gift for Volunteer Firefighting and Volunteer Emergency Services Fund.
  An individual in any taxable year may elect to contribute to the volunteer firefighting and volunteer emergency services fund for the recruitment and retention of...
• 630-c - Gift for New York State Teen Health Education Fund.
  An individual in any taxable year may elect to contribute to the teen health education fund for educational programs in schools related to health. The...
• 630-d - Gift for Women's Cancers Education and Prevention.
  * An individual in any taxable year may elect to contribute to the women's cancers education and prevention fund. Such contribution shall be in any...
• 630-d*2 - Gift for Autism Awareness and Research.
  * 630-d. Gift for autism awareness and research. Effective for any tax year commencing on or after January first, two thousand sixteen, an individual in...
• 630-e - Gift to the Love Your Library Fund.
  Effective for any tax year commencing on or after January first, two thousand eighteen, an individual in any taxable year may elect to contribute to...

Last modified: February 3, 2019