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 114. New York Standard Deduction of a Resident Individual |
20 CRR-NY II A 2 114 Notes |
Sec. 114.1. New York standard deduction of a resident individual |