Sec. 114.1. New York standard deduction of a resident individual

Tax Law, § 614

(a) General.

(1) A resident individual may claim the New York standard deduction on such individual's New York State personal income tax return, even though itemized deductions were claimed for the same year on such individual's Federal income tax return. The amount of the New York standard deduction which can be claimed must be determined in accordance with section 614 of the Tax Law.

(2) Where a husband and wife file separate New York State personal income tax returns, both must use the New York standard deduction unless they both elect to take New York itemized deductions.

(b) For purposes of section 614 of the Tax Law, the following definitions will apply:

(1) Unmarried individual. An unmarried individual is a resident individual who is not married, nor the head of a household, nor a surviving spouse, nor an individual whose Federal exemption amount is zero.

(2) Dependent individual. A dependent individual is a resident individual whose Federal exemption amount is zero.