N.Y. Comp. Codes R. & Regs. tit. 20 § 113.1

Current through Register Vol. 46, No. 45, November 2, 2024

Section 113.1 - New York deduction of a resident individual

Tax Law, § 613

(a) The New York deduction of a resident individual on the New York State return shall be the individual's New York standard deduction, as allowed under section 614 of the Tax Law, unless the individual elects to deduct the New York itemized deduction, as allowed under section 615 of the Tax Law.

(b) A resident individual may only elect to claim itemized deductions on the New York State return if itemized deductions were claimed on the individual's Federal income tax return for the same taxable year.

(c) For more information concerning the New York deduction of a resident individual, see Parts 114 and 115 of this Article.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 113.1