Method of claiming credit.

(b) Method of claiming credit.

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Method of claiming credit.

(b) Method of claiming credit.

(1)If a resident individual claims a credit against ordinary tax under this Part, such resident individual must attach to his or her New York State personal income tax return the credit claim form.#

(1) If a resident individual claims a credit against ordinary tax under this Part, such resident individual must attach to his or her New York State personal income tax return the credit claim form.

(2)If two or more taxing jurisdictions (as defined in this paragraph) impose income taxes on the same or different amounts of income derived from sources within such taxing jurisdictions, a separate New York State credit claim form must be att#

(2) If two or more taxing jurisdictions (as defined in this paragraph) impose income taxes on the same or different amounts of income derived from sources within such taxing jurisdictions, a separate New York State credit claim form must be attached to the taxpayer's New York State personal income tax return for each jurisdiction for which credit is claimed. The term two or more taxing jurisdictions, as used in this section and in section 120.2 of this Part, means any combination of states (other than New York State), political subdivisions of different states (other than both a state and one or more of its political subdivisions as provided in paragraph [3] of this subdivision), the District of Columbia, and provinces of Canada.

(3)If both a state (other than New York State) and one or more of the political subdivisions of such state impose income taxes on the same or different amounts of income, derived from sources within such state and one or more of its political#

(3) If both a state (other than New York State) and one or more of the political subdivisions of such state impose income taxes on the same or different amounts of income, derived from sources within such state and one or more of its political subdivisions, the sum of the income taxes paid to the state and its political subdivisions must be reported on a single credit claim form. (See also section 120.3 of this Part.)

(4)A resident estate or trust must also comply with the provisions of this subdivision in order to claim a credit for an income tax of another state, a political subdivision or subdivisions of another state, the District of Columbia, or a prov#

(4) A resident estate or trust must also comply with the provisions of this subdivision in order to claim a credit for an income tax of another state, a political subdivision or subdivisions of another state, the District of Columbia, or a province or provinces of Canada.