New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 115
Department of Taxation and Finance
Browse the NYCRR by title, part, and section.
Keep reading with a free account
You’re seeing the citations, headings, dates, and change information for Title 20 Part 115. Create a free account to read the section text.
No credit card required. Sign up with Google, Microsoft, or email.
Source versions current through Feb 15, 2026 - May 15, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 115.1 - New York itemized deduction of a resident individual
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 115.2 - Modifications reducing Federal itemized deductions
Source version current through May 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- May 15, 2026
Current section text is not available here.
20 NYCRR 115.3 - Modifications increasing Federal itemized deductions
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 115.4 - Partners and shareholders of S corporations
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 115.5 - Limitation
Source version current through May 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- May 15, 2026
Current section text is not available here.