2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 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 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.