Can I Itemize on My New York Return?

New York allows you to itemize deductions even if you claimed the standard deduction on your federal return.

To claim New York itemized deductions, you must first complete the Itemized Deductions section of the federal return. The program will then use that information to calculate your New York itemized deduction. In some cases, you may need to make additional adjustments because New York's itemized deduction rules do not always match the federal rules.

The program will automatically compare your New York itemized deduction to your New York standard deduction and apply whichever provides the greater tax benefit.

How Do I Enter New York Itemized Deductions?

To review or make adjustments to your New York itemized deductions, navigate to:

1. State Section
2. Edit New York Return
3. Itemized Deductions

Review all entries carefully and make any required adjustments before filing.

Important Rule for Married Filing Separately

If you file a Married Filing Separate New York return, both spouses must use the same deduction method:

• If one spouse itemizes, both spouses must itemize.
• If one spouse uses the standard deduction, both spouses must use the standard deduction.

You cannot have one spouse itemize while the other claims the standard deduction on separate New York returns.

What Is the New York Standard Deduction for Tax Year 2026?

The New York standard deduction amounts for tax year 2026 are:

Should I Itemize or Take the Standard Deduction?

Generally, you should choose whichever deduction gives you the larger deduction amount and lowers your taxable income the most.

The program will calculate both options and compare:

• Your New York standard deduction
• Your allowable New York itemized deduction

The larger deduction will generally result in the lower New York tax liability. If you have significant deductible expenses such as mortgage interest, charitable contributions, or certain state-specific itemized deductions, itemizing may provide a greater benefit than the standard deduction.

Additional Considerations

• New York itemized deduction rules may differ from federal itemized deduction rules.
• Some deductions allowed federally may require an adjustment on the New York return.
• Taxpayers claiming the New York college tuition itemized deduction should compare it to the New York college tuition credit to determine which provides the better tax benefit.
• The program will generally calculate and compare both deduction methods automatically once all required information has been entered.