2015 New York Laws
TAX - Tax
Article 22 - PERSONAL INCOME TAX
Part 2 - (611 - 630-D*2) RESIDENTS
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 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.