Married filing separate returns

If you and your spouse paid expenses jointly and are filing separate New York State income tax returns for 2023, see Table 1, New York State itemized deductions on separate New York State income tax returns , below, to calculate the portion of joint expenses you can claim as an itemized deduction.

If you are married and filing separate New York State income tax returns, both of you must take the standard deduction unless both of you elect to itemize deductions on your New York State returns.

Table 1: New York State itemized deductions on separate New York State income tax returns If you paid: and you: then you can deduct: medical expenses paid with funds deposited in a joint checking account in which you and your spouse have an equal interest, half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. state income tax file any other separate state income tax return, the state income tax you alone paid during the year. file a joint state income tax return (other than New York State) and you and your spouse are jointly and individually liable for the full amount of the state income tax, the state income tax you alone paid during the year. file a joint state income tax return (other than New York State) and you are liable for only your own share of state income tax, the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by a fraction. The numerator of the fraction is your gross federal income and the denominator is your combined federal gross income. property tax paid the tax on property held as tenants by the entirety, the property tax you alone paid mortgage interest paid the interest on a qualified home held as tenants by the entirety, the mortgage interest you alone paid. casualty loss have a casualty loss on a home you own as tenants by the entirety, half of the loss, subject to the deduction limits. Neither spouse may report the entire casualty loss.