N.Y. Tax Law § 614: New York standard deduction of a resident individual

§ 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 who is claimed as a dependent by another New York state

taxpayer 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.