New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control
Part 3 - Personal Service
Withholding Tax
Section 3.55 - Maintenance
Universal Citation: 2 NY Comp Codes Rules and Regs ยง 3.55
Current through Register Vol. 46, No. 12, March 20, 2024
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.
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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