If either the husband or the wife is a resident of New York State for the entire taxable year and the other is a nonresident or part- year resident during such taxable year, they must each determine their New York taxable income on separate
(1) If either the husband or the wife is a resident of New York State for the entire taxable year and the other is a nonresident or part- year resident during such taxable year, they must each determine their New York taxable income on separate New York State personal income tax returns unless they:
(i)file a joint Federal income tax return; and#
(i) file a joint Federal income tax return; and
(ii)they elect to file a joint New York State personal income tax return determining their joint New York taxable income as if both the husband and wife were residents of New York State for the entire taxable year (also see section 651[b] [4] o#
(ii) they elect to file a joint New York State personal income tax return determining their joint New York taxable income as if both the husband and wife were residents of New York State for the entire taxable year (also see section 651[b] [4] of the Tax Law).