N.Y. Tax Law Section 611
New York taxable income of a resident individual

(a)

General. The New York taxable income of a resident individual shall be his New York adjusted gross income less his New York deduction and New York exemptions, as determined under this part.

(b)

Husband and wife.

(1)

If the federal taxable income of husband or wife, both of whom are residents, is determined on a separate federal return, their New York taxable incomes shall be separately determined.

(2)

If the federal taxable income of husband and wife, both of whom are residents, is determined on a joint federal return, their New York taxable income shall be determined jointly.

(3)

If neither husband or wife, both of whom are residents, files a federal return: (A) their tax shall be determined on their joint New York taxable income, or (B) separate taxes may be determined on their separate New York taxable incomes if they both so elect.

(4)

If either husband or wife is a resident and the other is a nonresident or part-year resident, separate taxes shall be determined on their separate New York taxable incomes unless such husband and wife determine their federal taxable income jointly and both elect to determine their joint New York taxable income as if both were residents.

Source: Section 611 — New York taxable income of a resident individual, https://www.­nysenate.­gov/legislation/laws/TAX/611 (updated Sep. 22, 2014; accessed Apr. 2, 2025).

611
New York taxable income of a resident individual 612
New York adjusted gross income of a resident individual 613
New York deduction of a resident individual 614
New York standard deduction of a resident individual 615
New York itemized deduction of a resident individual 616
New York exemptions of a resident individual 617
Resident partners and shareholders of S corporations 617–A
Residents 618
New York taxable income of a resident estate or trust 619
Share of a resident estate, trust or beneficiary in New York fiduciary adjustment 620
Credit for income tax of another state 620–A
Credit against separate tax 621
Credits to trust beneficiary receiving accumulation distribution 624
Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts 625
Gift for fish and wildlife management 625–A
Gifts to food banks 626
The United States Olympic Committee/Lake Placid Olympic Training Center Fund 626–A
Gift for home delivered meals for seniors 627
Gift for breast cancer research and education 627–A
Gift for honor and remembrance of veterans 627–B
Gift for assisting homeless veterans 627–C
Gift for New York state veterans’ homes 628
Gift for missing and exploited children clearinghouse fund 629
Gift for Alzheimer’s disease support services 629–A
Gift for eliminating the stigma relating to mental illness 629–B
Gift for substance use disorder education and recovery 630
Gift for prostate and testicular cancer research and education 630–A
Gift for World Trade Center memorial foundation 630–B
Gift for volunteer firefighting and volunteer emergency services fund 630–C
Gift for New York state teen health education fund 630–D
Gift for women’s cancers education and prevention 630–D*2
Gift for autism awareness and research 630–E
Gift to the love your library fund 630–F
Gift for organ and tissue donation outreach and research 630–F*2
Gift for ALS research and education 630–F*3
Gift for school-based health centers 630–F*4
Gift for lupus education and prevention 630–F*5
Gift for military families 630–F*6
Gift for city university of New York 630–G
Gift for leukemia, lymphoma and myeloma research, education and treatment 630–G*2
Gift for the William B 630–G*3
Gift to the arts fund 630–H
New York state campaign finance fund check-off 630–I
Gifts for the state library system 630–I*2
Gift for the firearm violence research fund 630–I*3
Gifts for thoroughbred aftercare 630–J
Gifts for standardbred aftercare 630–K
Gift for Lyme and tick-borne diseases education, research and prevention 630–L
Gift for diabetes research and education 630–L*2
Gift for cure childhood cancer research fund
Green check means up to date. Up to date

Accessed:
Apr. 2, 2025

Last modified:
Sep. 22, 2014

§ 611’s source at nysenate​.gov

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