614. New York standard deduction of a resident individual. (a) Unmarried individual. For taxable years beginning after nineteen hundred ninety-six, the New York standard deduction of a resident individual who is not married nor the head of a household nor a surviving spouse nor an individual whose federal exemption amount is zero shall be seven thousand five hundred dollars; for taxable years beginning in nineteen hundred ninety-six, such standard deduction shall be seven thousand four hundred dollars; for taxable years beginning in nineteen hundred ninety-five, such standard deduction shall be six thousand six hundred dollars; and for taxable years beginning after nineteen hundred eighty-nine and before nineteen hundred ninety-five, such standard deduction shall be six thousand dollars.
(b) Husband and wife filing jointly and surviving spouse. For taxable years beginning after two thousand five, the New York standard deduction of a husband and wife whose New York taxable income is determined jointly or a surviving spouse shall be fifteen thousand dollars; for taxable years beginning after two thousand two and before two thousand six, such standard deduction shall be fourteen thousand six hundred dollars; for taxable years beginning in two thousand two, such standard deduction shall be fourteen thousand two hundred dollars; for taxable years beginning in two thousand one, such standard deduction shall be thirteen thousand four hundred dollars; for taxable years beginning after nineteen hundred ninety-six and before two thousand one, such standard deduction shall be thirteen thousand dollars; for taxable years beginning in nineteen hundred ninety-six, such standard deduction shall be twelve thousand three hundred fifty dollars; for taxable years beginning in nineteen hundred ninety-five, such standard deduction shall be ten thousand eight hundred dollars; and for taxable years beginning after nineteen hundred eighty-nine and before nineteen hundred ninety-five, such standard deduction shall be nine thousand five hundred dollars.
(c) Head of household. For taxable years beginning after nineteen hundred ninety-six, the New York standard deduction of an individual who is a head of household shall be ten thousand five hundred dollars; for taxable years beginning in nineteen hundred ninety-six, such standard deduction shall be ten thousand dollars; for taxable years beginning in nineteen hundred ninety-five, such standard deduction shall be eight thousand one hundred fifty dollars; and for taxable years beginning after nineteen hundred eighty-nine and before nineteen hundred ninety-five, such standard deduction shall be seven thousand dollars.
(d) Married individuals filing separately. For taxable years beginning after two thousand five, the New York standard deduction of a married individual filing a separate return shall be seven thousand five hundred dollars; for taxable years beginning after nineteen hundred ninety-six and before two thousand six, such standard deduction shall be six thousand five hundred dollars; for taxable years beginning in nineteen hundred ninety-six, such standard deduction shall be six thousand one hundred seventy-five dollars; for taxable years beginning in nineteen hundred ninety-five, such standard deduction shall be five thousand four hundred dollars; and for taxable years beginning after nineteen hundred eighty-nine and before nineteen hundred ninety-five, such standard deduction shall be four thousand seven hundred fifty dollars.
(e) Standard deduction of a dependent individual. For taxable years beginning after nineteen hundred ninety-six, the New York standard deduction of a resident individual whose federal exemption amount is zero shall be three thousand dollars; for taxable years beginning in nineteen hundred ninety-six, such standard deduction shall be two thousand nine hundred dollars; and for taxable years beginning after nineteen hundred eighty-nine and before nineteen hundred ninety-six, such standard deduction shall be two thousand eight hundred dollars.
(f) Adjusted standard deduction. For taxable years beginning after two thousand seventeen, the standard deductions set forth in this section shall be the amounts set forth in this section adjusted by the cost of living adjustment prescribed in section six hundred one-a of this part for tax years two thousand thirteen through two thousand seventeen.
Last modified: February 3, 2019