Section 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.
    * NB For taxable years beginning after  1986,  but  prior  to  taxable
  years beginning after 1987 the word "personal" shall be inserted between
  the words "New York" and "exemptions".
    * (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.
    * NB Applicable to taxable years beginning after 1986.