New York · State Income Tax · 20 Topics

New York income tax, answered from the actual law

The New York tax rules people get wrong most often — residency traps, remote work, credits, era-gated rules — each answer cited to the statute, regulation or court decision that governs it. Free to read. When you need it applied to your own facts, a $0.50 citation-verified answer is one click away.

• 529 Plan Deduction — New York's 529 subtraction is real money — but only through New York's own program.
• The 548-Day Foreign Assignment Rule — A long posting abroad can suspend New York residency — if you hit every element of the 548-day test.
• Child & Family Credits — New York's child credit doubled for young kids — and the amounts change again in 2026.
• Remote Work & the Convenience Rule — Working from home out of state? New York probably still taxes those days.
• Domicile & Leaving New York — Moving out of New York is easy. Convincing the Tax Department is not.
• Stock Options & RSUs — New York allocates equity comp by your workdays from GRANT to VEST — not grant to exercise.
• Federal Conformity & the OBBBA — New York follows federal tax law automatically — except where it just said no to the OBBBA.
• Itemized Deduction Limits — New York itemizing ignores the federal SALT cap — but high earners lose almost everything to the phase-down.
• Lottery & Gambling Winnings — Win big in New York, pay New York — even if you live somewhere else.
• Nonresident Income Allocation — New York taxes nonresidents only on New York-source income — but 'source' is broader than you think.
• New York City Income Tax — NYC income tax applies to CITY residents only — commuters have owed nothing since 1999.
• Pensions & Social Security — New York never taxes Social Security — and the first $20,000 of private retirement income can be free too.
• Pass-Through Entity Tax (PTET) — The SALT-cap workaround New York wrote into law — an entity-level tax with a personal credit.
• Refund & Audit Deadlines — Three years to claim your refund. Three (sometimes six, sometimes forever) for New York to come after you.
• Resident Credit & Double Taxation — Statutory residents get NO New York credit for their home state's tax on investment income.
• Selling NY Property as a Nonresident — Nonresidents selling New York real estate prepay the tax at the closing table.
• Standard Deduction — New York's standard deduction is set by statute — and it has NOT kept up with inflation.
• Statutory Residency (183-Day Rule) — An apartment plus 183 days can make you a New York resident — even if you live elsewhere.
• The Tips Subtraction — New York wrote its own $25,000 tips break — because the federal one couldn't reach your NY return.
• Yonkers Surcharge & Earnings Tax — Yonkers is the other city with an income tax — residents pay a surcharge, commuters pay on earnings.

Tax intelligence, not tax advice. TaxPulse — a PulseNetwork intelligence engine.