N.Y. Comp. Codes R. & Regs. tit. 20 § 106.2
Current through Register Vol. 46, No. 45, November 2, 2024
Tax Law, § 601(e), 606(b)
Where a husband and wife are required to file separate New York State personal income tax returns, in accordance with section 651 (b) of the Tax Law, the unused portion of either spouse's household credit may not be claimed by the other spouse.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 106.2