# N.Y. TAX Law § 613: New York deduction of a resident individual

> New York · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S613

## Section

- **Citation:** N.Y. TAX Law § 613
- **Heading:** New York deduction of a resident individual
- **Jurisdiction:** New York
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** New York Code / Act TAX / Article 22 / Part 2 / Section 613

## Text

§ 613. New York deduction of a resident individual. The New York\ndeduction of a resident individual shall be his New York standard\ndeduction unless he elects to deduct his New York itemized deduction\nunder the conditions set forth in section six hundred fifteen of this\narticle. If an individual taxpayer has elected to deduct his New York\nitemized deduction computed pursuant to section six hundred fifteen of\nthis article, but the department determines that the New York standard\ndeduction allowable pursuant to section six hundred fourteen of this\narticle is greater, the department shall recompute the taxpayer's tax\nliability pursuant to section six hundred eleven of this article using\nthe New York standard deduction provided in section six hundred fourteen\nof this article. The department will notify the taxpayer of any\nadjustment to the election.\n

## Nearby sections

- [N.Y. TAX Law § 611 New York taxable income of a resident individual](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S611.md)
- [N.Y. TAX Law § 612 New York adjusted gross income of a resident individual](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S612.md)
- [N.Y. TAX Law § 613 New York deduction of a resident individual](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S613.md)
- [N.Y. TAX Law § 614 New York standard deduction of a resident individual](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S614.md)
- [N.Y. TAX Law § 615 New York itemized deduction of a resident individual](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S615.md)
- [N.Y. TAX Law § 616 New York exemptions of a resident individual](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S616.md)
- [N.Y. TAX Law § 617 Resident partners and shareholders of S corporations](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S617.md)
- [N.Y. TAX Law § 617-A Residents; special provisions](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S617-A.md)
- [N.Y. TAX Law § 618 New York taxable income of a resident estate or trust](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S618.md)
- [N.Y. TAX Law § 619 Share of a resident estate, trust or beneficiary in New York fiduciary adjustment](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S619.md)
- [N.Y. TAX Law § 620 Credit for income tax of another state](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S620.md)
- [N.Y. TAX Law § 620-A Credit against separate tax](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S620-A.md)
- [N.Y. TAX Law § 621 Credits to trust beneficiary receiving accumulation distribution](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S621.md)
- [N.Y. TAX Law § 624 Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S624.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A22_P2_S613. Check the current official text before relying on it. Not legal advice.