25-A-16 - City Personal Exemptions of a Resident Individual.

NY Gen City L § 25-A-16 (2019) (N/A)
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(b) Husband and wife.--If the city income taxes of a husband and wife are separately determined but their federal income tax is determined on a joint return, each of them shall be separately entitled to a city exemption of six hundred dollars for each federal exemption to which he would be separately entitled for the taxable year if their federal income taxes had been determined on separate returns.