查查State 稅表的說明就清楚了。 我們情況不同。

這是紐約州的。
Line 34 – Standard or itemized deduction
Follow these steps to determine which deduction to use:
1.  If you took the standard deduction on your federal return, or
if you did not have to file a federal return, you must take the
New York standard deduction. Use the standard deduction
table below to find the standard deduction amount for your
filing status. Enter the amount on line 34, mark an X in the
Standard box, and go to line 35.
2.  If you itemized deductions on your federal return, use
Form IT-201-D, Resident Itemized Deduction Schedule,
and its instructions beginning on page 39 to compute your
New York itemized deduction. Compare the Form IT-201-D,
line 16 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.