N.Y. Tax Law § 611: New York taxable income of a resident individual

§ 611. New York taxable income of a resident individual. (a) General.

The New York taxable income of a resident individual shall be his New

York adjusted gross income less his New York deduction and New York

exemptions, as determined under this part.

(b) Husband and wife.

(1) If the federal taxable income of husband or wife, both of whom are

residents, is determined on a separate federal return, their New York

taxable incomes shall be separately determined.

(2) If the federal taxable income of husband and wife, both of whom

are residents, is determined on a joint federal return, their New York

taxable income shall be determined jointly.

(3) If neither husband or wife, both of whom are residents, files a

federal return:

(A) their tax shall be determined on their joint New York taxable

income, or

(B) separate taxes may be determined on their separate New York

taxable incomes if they both so elect.

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

nonresident or part-year resident, separate taxes shall be determined on

their separate New York taxable incomes unless such husband and wife

determine their federal taxable income jointly and both elect to

determine their joint New York taxable income as if both were residents.