Husband and wife.
(b) Husband and wife.
(1)A husband or wife may claim the New York itemized deduction only if:#
(1) A husband or wife may claim the New York itemized deduction only if:
(i) both claimed itemized deductions on their Federal income tax returns for the same year; and
(ii) both elect to use the New York itemized deduction. If either spouse is required to use, or elects to use, the New York standard deduction, the other spouse must also use it.
(1)(i)both claimed itemized deductions on their Federal income tax returns for the same year; and#
(i) both claimed itemized deductions on their Federal income tax returns for the same year; and
(1)(ii)both elect to use the New York itemized deduction.#
(ii) both elect to use the New York itemized deduction. If either spouse is required to use, or elects to use, the New York standard deduction, the other spouse must also use it.
(2)Where a husband and wife file separate Federal income tax returns for any year, they must also file separate New York State personal income tax returns (see section 651[b] of the Tax Law), and in this case the New York itemized deduction fo#
(2) Where a husband and wife file separate Federal income tax returns for any year, they must also file separate New York State personal income tax returns (see section 651[b] of the Tax Law), and in this case the New York itemized deduction for each spouse is based upon the itemized deductions claimed on his or her separate Federal income tax return.
(3)Where a husband and wife file a joint Federal income tax return using itemized deductions, but are required to file separate New York State personal income tax returns (see section 651[b] of the Tax Law), they each may claim only the itemiz#
(3) Where a husband and wife file a joint Federal income tax return using itemized deductions, but are required to file separate New York State personal income tax returns (see section 651[b] of the Tax Law), they each may claim only the itemized deductions they would be allowed if their Federal taxable incomes had been determined separately.