616 - New York Exemptions of a Resident Individual.

NY Tax L § 616 (2019) (N/A)
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(b) Husband and wife. If the New York income taxes of a husband and wife are required to be separately determined but their federal income tax is determined on a joint return, each of them shall be separately entitled to the New York exemptions under subsection (a) of this section to which each would be separately entitled for the taxable year if their federal income taxes had been determined on separate returns.