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2021 New York Laws
TAX - Tax
Article 22 - Personal Income Tax
Part 2 - Residents
614 - New York Standard Deduction of a Resident Individual.

Universal Citation:
NY Tax L § 614 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§  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.

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