New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter II. Income Taxes and Estate Taxes |
Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
Article 2. Residents |
Part 111. New York Taxable Income of a Resident Individual |
Part 112. New York Adjusted Gross Income of a Resident Individual |
Part 113. New York Deduction of a Resident Individual |
Part 114. New York Standard Deduction of a Resident Individual |
Part 115. New York Itemized Deduction of a Resident Individual |
Part 116. New York Exemptions of a Resident Individual |
Part 117. Resident Partners |
Part 118. New York Taxable Income of a Resident Estate or Trust |
Part 119. New York Fiduciary Adjustment |
Part 120. Resident Credits for Income Taxes of Another State, a Political Subdivision of Another State, the District of Columbia, or a Province of Canada |
Part 121. Credit to Resident Beneficiary of Trust Receiving Accumulation Distribution |
Part 122. New York State Minimum Taxable Income of Residents |
Part 123. [Repealed] |
Part 124. Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Resident Individuals, Estates and Trusts |