Line 34: Standard or itemized deduction

You may take either the New York standard deduction or the New York itemized deduction.

To determine which deduction to use, follow these steps:

To find the standard deduction amount for your filing status, use the New York State standard deduction table below.

To compute your New York itemized deduction, use Form IT-196 , New York Resident, Nonresident, and Part-Year Resident Itemized Deductions , and its instructions .

Compare the Form IT-196, line 49 amount to your New York standard deduction amount from the standard deduction table.

For greater tax savings, enter the larger of these amounts 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 ③), 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 deduction may offer you a greater tax savings 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 deduction, is greater than your standard deduction. See College tuition credit or itemized deduction (search: college ).

New York State standard deduction table Filing status Standard deduction (enter on line 34) ① Single and you marked item C Yes $3,100 ① Single and you marked item C No $8,000 ② Married filing joint return $16,050 ③ Married filing separate return $8,000 ④ Head of household (with qualifying person) $11,200 ⑤ Qualifying surviving spouse $16,050