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IT-201-I (2025) Page 11 of 41 2. To calculate your New York itemized deduction, use Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions, and its instructions. 3. Compare the Form IT-196, line 49 amount to your New York standard deduction amount from the standard deduction table. 4. For a greater tax benefit, enter the larger of the Standard or Itemized deduction on line 34 and mark an X in the appropriate box, Standard or Itemized. Notes: • If you choose the itemized deduction, you must submit Form IT-196 with your return. • If you are married and filing separate returns (filing status ), both of you must take the standard deduction unless both of you choose to itemize deductions on your New York returns. • If you paid qualified college tuition expenses, you may choose to claim either a credit or an itemized deduction.* *The college tuition itemized deduction may offer you a greater tax benefit if you itemize deductions on your New York return. Complete Form IT-196 to determine if your allowable New York itemized deduction, including the college tuition itemized deduction, is greater than your standard deduction. See College tuition credit or itemized deduction (search: college). Line 36: Dependent exemption amount The value of each New York State dependent exemption is $1,000. Multiply the number of your dependents listed on Form IT-201, item H (and on Form IT-201 - item H continued, if you are claiming more than 7 dependents) by 1,000, and enter the amount on line 36. Lines 37 and 38: Taxable income Subtract line 36 from line 35. The result is your taxable income. Enter this amount on both line 37 and line 38. If line 36 is more than line 35, leave line 37 and line 38 blank.  Single and you .marked item C Yes ...................... .$ 3,100  Single and you marked item C No .......................... 8,000  Married filing joint return ......................................... 16,050  Married filing separate return ................................. 8,000  Head of household (with qualifying person) ........... 11,200  Qualifying surviving spouse..................................... 16,050 New York State Filing status Standard deduction

(enter on line 34) standard deduction table (continued)