N.Y. General City Law art. 2-D, § 11: City taxable income of a resident individual

§ 11. City taxable income of a resident individual.--(a) General.--The

city taxable income of a resident individual shall be his city adjusted

gross income less his city deduction and city personal exemptions, as

determined under this local law.

(b) Husband and wife.--(1) If the federal taxable income of husband or

wife is determined on a separate federal return, their city taxable

incomes shall be separately determined.

(2) If the federal taxable income of husband and wife is determined on

a joint federal return, or if neither files a federal return:

(A) their tax shall be determined on their joint city taxable income,

or

(B) separate taxes may be determined on their separate city taxable

incomes if they so elect and if they comply with the requirements of the

administrator in setting forth information on a single form.

(3) If either husband or wife is a resident and the other is a

nonresident, the tax of the resident shall be determined on his separate

city taxable income, unless both elect to determine their joint city

taxable income as if both were residents.