N.Y. Comp. Codes R. & Regs. tit. 2 § 3.55

Current through Register Vol. 46, No. 45, November 2, 2024
Section 3.55 - Maintenance

In general, maintenance is taxable. However, in certain circumstances, when it is for the benefit of the employer, maintenance may not be taxable. These rules are applicable both to Federal and New York State taxes.

N.Y. Comp. Codes R. & Regs. Tit. 2 § 3.55