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New York State
Income Tax Laws

Practical Questions
and Answers

COPYRIGHT, 1921

IRVING NATIONAL BANK

IRVING NATIONAL BANK

WOOLWORTH BUILDING, NEW YORK

This pamphlet, prepared by our Counsel, Breed, Abbot & Morgan, is the second edition of "Practical Questions and Answers" covering the New York State Income Tax Law. The text is based on the statute and regulations as of February 1, 1921.

NEW YORK STATE INCOME TAX

INDIVIDUALS

Q. Who is subject to tax?

A. Every resident of the State and every non-resident deriving income from all property owned and from every business, trade, profession or occupation carried on in the State.

RESIDENTS

Q. Who must file a return?

A. Every resident of the State having a net income for the taxable year of $1,000 or over if single or if married and not living with husband or wife, or of $2,000 or over if married and living with husband or wife.

If a husband and wife living together have an aggregate net income of $2,000 or over, each shall make a return unless the income of each is included in a single joint return.

If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer.

Q. When must returns be filed?

A. Any time after January 1st, but not later than April 15th. If the return is based on a fiscal year different from the calendar year, it must be filed on or before the 15th day of the 4th month following the close of the fiscal year.

Q. Where must returns be filed?

A. With the Comptroller of the State of New York at Albany, New York, or any district office of the Comptroller, located at Albany, Borough of Manhattan, Borough of Brooklyn, Borough of The Bronx, Jamaica, White Plains, Buffalo, Rochester, Syracuse, Utica, Elmira, Binghamton and Kingston.

If sent by mail, it should be addressed "New York State Income Tax Bureau" and the address of the district office to which it is sent.

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