New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 673
Credit for tax withheld
Official textnysenate.govlast amended
§ 673. Credit for tax withheld. Wages upon which tax is required to be withheld shall be taxable under this article as if no withholding were required, but any amount of tax actually deducted and withheld under this article in any calendar year shall be deemed to have been paid to the tax commission on behalf of the person from whom withheld, and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year. For a taxable year of less than twelve months, the credit shall be made under regulations of the tax commission.
Source: view the official text
In this article (40 sections)
- 633 · New York source income of a nonresident estate or trust
- 634 · Share of a nonresident beneficiary in income from New York sources
- 635 · Credit to trust beneficiary receiving accumulation distribution
- 637 · Computation of separate tax on the ordinary income portion of…
- 638 · New York source income of a part-year resident
- 639 · Accruals upon change of residence
- 651 · Returns and liabilities
- 652 · Time and place for filing returns and paying tax
- 653 · Signing of returns and other documents
- 654 · Relief from joint and several liability on joint return
- 657 · Extensions of time
- 658 · Requirements concerning returns, notices, records and statements
- 659 · Report of federal changes, corrections or disallowances
- 659-A · Reporting of federal partnership adjustments
- 660 · Election by shareholders of S corporations
- 661 · Change of election
- 662 · Computation of tax where taxpayer restores substantial amount…
- 663 · Estimated tax on sale or transfer of real property by nonresident
- 671 · Requirement of withholding tax from wages
- 672 · Information statement for employee
- 673 · Credit for tax withheld
- 674 · Employer's return and payment of withheld taxes
- 675 · Employer's liability for withheld taxes
- 676 · Employer's failure to withhold
- 677 · Designation of third parties to perform acts required of employers
- 678 · Liability of third parties paying or providing for wages
- 681 · Notice of deficiency
- 682 · Assessment
- 683 · Limitations on assessment
- 684 · Interest on underpayment
- 685 · Additions to tax and civil penalties
- 686 · Overpayment
- 687 · Limitations on credit or refund
- 688 · Interest on overpayment
- 689 · Petition to tax commission
- 690 · Review of tax commission decision
- 691 · Mailing rules; holidays; miscellaneous
- 692 · Collection, levy and liens
- 693 · Transferees
- 694 · Jeopardy assessment