N.Y. Tax Law § 613: New York deduction of a resident individual

§ 613. New York deduction of a resident individual. The New York

deduction of a resident individual shall be his New York standard

deduction unless he elects to deduct his New York itemized deduction

under the conditions set forth in section six hundred fifteen of this

article. If an individual taxpayer has elected to deduct his New York

itemized deduction computed pursuant to section six hundred fifteen of

this article, but the department determines that the New York standard

deduction allowable pursuant to section six hundred fourteen of this

article is greater, the department shall recompute the taxpayer's tax

liability pursuant to section six hundred eleven of this article using

the New York standard deduction provided in section six hundred fourteen

of this article. The department will notify the taxpayer of any

adjustment to the election.