New York § 613 New York deduction of a resident individual

New York Statutes

§ 613 — New York deduction of a resident individual

New York § 613

Law TAXTax

Part 2Residents

Art. 22Personal Income Tax

This text of New York § 613 (New York deduction of a resident individual) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 613 (2026).

Text

  § 613. New York deduction of a resident individual. The New York\ndeduction of a resident individual shall be his New York standard\ndeduction unless he elects to deduct his New York itemized deduction\nunder the conditions set forth in section six hundred fifteen of this\narticle. If an individual taxpayer has elected to deduct his New York\nitemized deduction computed pursuant to section six hundred fifteen of\nthis article, but the department determines that the New York standard\ndeduction allowable pursuant to section six hundred fourteen of this\narticle is greater, the department shall recompute the taxpayer's tax\nliability pursuant to section six hundred eleven of this article using\nthe New York standard deduction provided in section six hundred fourteen\nof this article. The d

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§ 613. New York deduction of a resident individual. The New York\ndeduction of a resident individual shall be his New York standard\ndeduction unless he elects to deduct his New York itemized deduction\nunder the conditions set forth in section six hundred fifteen of this\narticle. If an individual taxpayer has elected to deduct his New York\nitemized deduction computed pursuant to section six hundred fifteen of\nthis article, but the department determines that the New York standard\ndeduction allowable pursuant to section six hundred fourteen of this\narticle is greater, the department shall recompute the taxpayer's tax\nliability pursuant to section six hundred eleven of this article using\nthe New York standard deduction provided in section six hundred fourteen\nof this article. The department will notify the taxpayer of any\nadjustment to the election.\n