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Form a Business

City deduction of a resident individual.

NYC Admin. Code § 11-1713
in effect
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§ 11-1713 City deduction of a resident individual. The city deduction of a city resident individual shall be his or her city standard deduction unless such resident individual elects to deduct his or her city itemized deduction under the conditions set forth in section 11-1715.
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCadmin/0-0-0-222512Fetched: 10/24/2026

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11-1713 | Corpus