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What is NYC AC § 11-1713?

Quick Answer

This section establishes the city standard deduction for resident individuals in New York City, allowing for an option to elect a city itemized deduction as outlined in section 11-1715. Applies to individual residents filing city taxes.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-1713 City deduction of a resident individual.

AC § 11-1713

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.

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