(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.
Structure New York Laws
Article 22 - Personal Income Tax
611 - New York Taxable Income of a Resident Individual.
612 - New York Adjusted Gross Income of a Resident Individual.
613 - New York Deduction of a Resident Individual.
614 - New York Standard Deduction of a Resident Individual.
615 - New York Itemized Deduction of a Resident Individual.
616 - New York Exemptions of a Resident Individual.
617 - Resident Partners and Shareholders of S Corporations.
617-A - Residents; Special Provisions.
618 - New York Taxable Income of a Resident Estate or Trust.
619 - Share of a Resident Estate, Trust or Beneficiary in New York Fiduciary Adjustment.
620 - Credit for Income Tax of Another State.
620-A - Credit Against Separate Tax.
621 - Credits to Trust Beneficiary Receiving Accumulation Distribution.
625 - Gift for Fish and Wildlife Management.
626 - The United States Olympic Committee/lake Placid Olympic Training Center Fund.
626-A - Gift for Home Delivered Meals for Seniors.
627 - Gift for Breast Cancer Research and Education.
627-A - Gift for Honor and Remembrance of Veterans.
627-B - Gift for Assisting Homeless Veterans.
627-C - Gift for New York State Veterans' Homes.
628 - Gift for Missing and Exploited Children Clearinghouse Fund.
629 - Gift for Alzheimer's Disease Support Services.
629-A - Gift for Eliminating the Stigma Relating to Mental Illness.
629-B - Gift for Substance Use Disorder Education and Recovery.
630 - Gift for Prostate and Testicular Cancer Research and Education.
630-A - Gift for World Trade Center Memorial Foundation.
630-B - Gift for Volunteer Firefighting and Volunteer Emergency Services Fund.
630-C - Gift for New York State Teen Health Education Fund.
630-D - Gift for Women's Cancers Education and Prevention.
630-D*2 - Gift for Autism Awareness and Research.
630-E - Gift to the Love Your Library Fund.
630-F - Gift for Organ and Tissue Donation Outreach and Research.
630-F*2 - Gift for Als Research and Education.
630-F*3 - Gift for School-Based Health Centers.
630-F*4 - Gift for Lupus Education and Prevention.
630-F*5 - Gift for Military Families.
630-F*6 - Gift for City University of New York.
630-G - Gift for Leukemia, Lymphoma and Myeloma Research, Education and Treatment.
630-G*2 - Gift for the William B. Hoyt Memorial Children and Family Trust Fund.
630-G*3 - Gift to the Arts Fund.
630-H - New York State Campaign Finance Fund Check-Off.
630-I - Gifts for the State Library System.
630-I*2 - Gift for the Firearm Violence Research Fund.
630-I*3 - Gifts for Thoroughbred Aftercare.
630-J - Gifts for Standardbred Aftercare.
630-K - Gift for Lyme and Tick-Borne Diseases Education, Research and Prevention.