§ 614. New York standard deduction of a resident individual. (a)\nUnmarried individual. For taxable years beginning after nineteen hundred\nninety-six, the New York standard deduction of a resident individual who\nis not married nor the head of a household nor a surviving spouse nor an\nindividual who is claimed as a dependent by another New York state\ntaxpayer shall be seven thousand five hundred dollars; for taxable years\nbeginning in nineteen hundred ninety-six, such standard deduction shall\nbe seven thousand four hundred dollars; for taxable years beginning in\nnineteen hundred ninety-five, such standard deduction shall be six\nthousand six hundred dollars; and for taxable years beginning after\nnineteen hundred eighty-nine and before nineteen hundred ninety-five,\nsuch standard deduction shall be six thousand dollars.\n (b) Husband and wife filing jointly and surviving spouse. For taxable\nyears beginning after two thousand five, the New York standard deduction\nof a husband and wife whose New York taxable income is determined\njointly or a surviving spouse shall be fifteen thousand dollars; for\ntaxable years beginning after two thousand two and before two thousand\nsix, such standard deduction shall be fourteen thousand six hundred\ndollars; for taxable years beginning in two thousand two, such standard\ndeduction shall be fourteen thousand two hundred dollars; for taxable\nyears beginning in two thousand one, such standard deduction shall be\nthirteen thousand four hundred dollars; for taxable years beginning\nafter nineteen hundred ninety-six and before two thousand one, such\nstandard deduction shall be thirteen thousand dollars; for taxable years\nbeginning in nineteen hundred ninety-six, such standard deduction shall\nbe twelve thousand three hundred fifty dollars; for taxable years\nbeginning in nineteen hundred ninety-five, such standard deduction shall\nbe ten thousand eight hundred dollars; and for taxable years beginning\nafter nineteen hundred eighty-nine and before nineteen hundred\nninety-five, such standard deduction shall be nine thousand five hundred\ndollars.\n (c) Head of household. For taxable years beginning after nineteen\nhundred ninety-six, the New York standard deduction of an individual who\nis a head of household shall be ten thousand five hundred dollars; for\ntaxable years beginning in nineteen hundred ninety-six, such standard\ndeduction shall be ten thousand dollars; for taxable years beginning in\nnineteen hundred ninety-five, such standard deduction shall be eight\nthousand one hundred fifty dollars; and for taxable years beginning\nafter nineteen hundred eighty-nine and before nineteen hundred\nninety-five, such standard deduction shall be seven thousand dollars.\n (d) Married individuals filing separately. For taxable years beginning\nafter two thousand five, the New York standard deduction of a married\nindividual filing a separate return shall be seven thousand five hundred\ndollars; for taxable years beginning after nineteen hundred ninety-six\nand before two thousand six, such standard deduction shall be six\nthousand five hundred dollars; for taxable years beginning in nineteen\nhundred ninety-six, such standard deduction shall be six thousand one\nhundred seventy-five dollars; for taxable years beginning in nineteen\nhundred ninety-five, such standard deduction shall be five thousand four\nhundred dollars; and for taxable years beginning after nineteen hundred\neighty-nine and before nineteen hundred ninety-five, such standard\ndeduction shall be four thousand seven hundred fifty dollars.\n (e) Standard deduction of a dependent individual. For taxable years\nbeginning after nineteen hundred ninety-six, the New York standard\ndeduction of a resident individual whose federal exemption amount is\nzero shall be three thousand dollars; for taxable years beginning in\nnineteen hundred ninety-six, such standard deduction shall be two\nthousand nine hundred dollars; and for taxabl
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