N.Y. Tax Law § 616: New York exemptions of a resident individual

§ 616. New York exemptions of a resident individual. (a) General. For

taxable years beginning after nineteen hundred eighty-seven, a resident

individual shall be allowed a New York exemption of one thousand dollars

for each exemption for which he is entitled to a deduction for the

taxable year under section one hundred fifty-one(c) of the Internal

Revenue Code; and for taxable years beginning in nineteen hundred

eighty-seven, a resident individual other than a taxpayer whose federal

exemption amount is zero shall be allowed a New York exemption of nine

hundred dollars for each exemption for which he is entitled to a

deduction for the taxable year for federal income tax purposes.

(b) Husband and wife. If the New York income taxes of a husband and

wife are required to be separately determined but their federal income

tax is determined on a joint return, each of them shall be separately

entitled to the New York exemptions under subsection (a) of this section

to which each would be separately entitled for the taxable year if their

federal income taxes had been determined on separate returns.