After thoroughly searching the 529 website, I feel confident that a married couple is allowed the full deduction even if only one owns the account. The link above was to NYC employees participating in the 529, which would be different.
Tax benefits | NY 529 Direct Plan states: If you're a New York State taxpayer and an account owner, you may be able to deduct up to $5,000 ($10,000 if you're married filing jointly) of your Direct Plan contributions when you file your state income taxes.
Who can open a 529 plan account?
Just about anybody can open a 529 account—parents, grandparents, other relatives, friends—as long as he or she is a U.S. citizen or a resident alien. As an account owner, you'll pick investments, assign a beneficiary, and determine how the money is used. If you're a New York State taxpayer, you can also benefit from the state tax deduction.**
**Contributions of up to $10,000 are deductible annually from New York State taxable income for married couples filing jointly; single taxpayers can deduct up to $5,000 annually.
@Nadia123
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