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Statutes » New York » TAX Law » Article 22

N.Y. TAX Law § 618

This is the official text of N.Y. TAX Law § 618, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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New York taxable income of a resident estate or trust

Official statutory text

§ 618. New York taxable income of a resident estate or trust. The New\nYork taxable income of a resident estate or trust means its federal\ntaxable income as defined in the laws of the United States for the\ntaxable year, with the following modifications:\n (2) There shall be subtracted the modifications described in\nparagraphs (4) and (5) of subsection (c) of section six hundred twelve,\nwith respect to gains from the sale or other disposition of property, to\nthe extent such gains are excluded from federal distributable net income\nof the estate or trust.\n (3) There shall be added or subtracted (as the case may be) the share\nof the estate or trust in the New York fiduciary adjustment determined\nunder section six hundred nineteen.\n * (4) There shall be added or subtracted (as the case may be) the\nmodifications described in paragraphs (6), (10), (17), (18), (19), (20),\n(21), (22), (23), (24), (25), (26), (27), (29), (38) and (39) of\nsubsection (b) and in paragraphs (11), (13), (15), (19), (20), (21),\n(22), (23), (24), (25), (26) and (28) of subsection (c) of section six\nhundred twelve of this part.\n * NB Effective until ch. 782/88 expires\n * (4) There shall be added or subtracted (as the case may be) the\nmodifications described in paragraphs (6), (10), (17), (18), (19), (20),\n(21), (22), (23), (24), (25), (26), (27), (28), (29), (38) and (39) of\nsubsection (b) and in paragraphs (11), (13), (15), (19), (20), (21),\n(22), (23), (24), (25), (26) and (28) of subsection (c) of section six\nhundred twelve of this part.\n * NB Effective when ch. 782/88 expires\n (5) In the case of a trust, there shall be added the amount of any\nincludible gain, reduced by any deductions properly allocable thereto,\nupon which tax is imposed for the taxable year pursuant to section six\nhundred forty-four of the internal revenue code.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.